TMI Blog2011 (2) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... local body within the meaning of Section 10(20) of the Act, amendment, with effect from Aril, 1, 2003, the Explanation "local authority" was defined to include only the authorities enumerated in the Explanation, which does not include any authority such as the appellant [The Adityapur-Authority] , the Petitioner namely Noida is also not a local authority within the meaning of Section 10(20) of the Act, writ petition dismissed - Writ Tax No. 1338 of 2005 - - - Dated:- 28-2-2011 - Yatindra Singh, Prakash Krishna, JJ. Abhanava Upadhyay for the Appellant S.C.A. Kumar, A.N. Mahajan, B.J. Agarwal, D. Awasthi, G. Krishna, R.K. Upadhyay, S. Chopra, Sahab Tiwari, Satish Tiwari and Tarun Verma for the Respondent JUDGEMENT 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP should be dismissed on the ground of alternative remedy; (ii) Whether Noida (the Petitioner) is a local authority after 1.4.2003 within the meaning of Section 10(20) of the Act. 1st Point: At This Stage, No Dismissal On Alternative Remedy 6. The counsel for the Department submits that: The petitioner was merely asked to submit its returns; It should file its return and raise this objection before the authorities below that the petitioner is a local authority in response to the notices; The Tax authorities are competent to decide this question; The writ petition should be dismissed on this ground. 7. It is correct that this objection can be taken by the petitioner before the Departmental authorities and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In any case, the petitioner is a municipal committee or within the meaning of Clause 3 of the Explanation to section 10(20) of the Act. 9. The counsel for the Department submits that: In the Saij-Panchyat case, interpretation of section 10(20) of the Act was not involved. The only question involved in that case was, if any area was included in an industrial township then, whether a Gram Panchayat could raise objections against the same. It is neither applicable nor relevant for deciding the present case; The explanation was inserted in section 10(20) of the Act by the Finance Act, 2002 with effect from 1.4.2003. It defines the words 'local authority' and the explanation is exhaustive; Municipalities are institutions of loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not find place in the said Explanation'. (paragraph-35). 12. In Adityapur case, the question involved was whether Adityapur Industrial Area Development Authority (the Adityapur-Authority) constituted under the Bihar Industrial Area Development Authority Act, 1974 (the Bihar Act), is a local authority within the meaning of section 10(20) of the Act or not. 13. The second paragraph of the Adityapur case explains the powers conferred on the industrial authorities constituted under the Bihar Act. The authorities under the Bihar Act provide municipal services; are entitled to levy fees etc; and manage the funds. They are similar to the authorities created under the Industrial-Area Act. 14. In Adityapur case the Supreme Court consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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