TMI Blog1997 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... (MP No. 25 of 1972) filed by the appellant has been dismissed. In the said writ petition the appellant had assailed the assessment and recovery of house tax in respect of the factory and other buildings of the appellant at Birla Nagar, Gwalior. House tax has been imposed within the Gwalior Municipal limits by notification issued in 1945 under Section 56(8) of the Gwalior Municipalities Act, Samva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification issued in 1945 under the Gwalior Act was no longer applicable after the repeal of the said Act by the 1954 Act and that the said notification was not continued by the saving clause aforementioned on the ground that the provisions of the Gwalior Act were inconsistent with the provisions of the 1954 Act. While dealing with the said contention the High Court has held that Section 52(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t permits a statutory allowance of 10% of the gross annual letting value which was not allowed by the Gwalior Act and that to this extent alone the notification under the Gwalior Act will not have effect. The High Court has, therefore, directed that the municipality will have to permit a deduction of 10% from the gross annual letting value while assessing the tax. The High Court has further stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has referred to the provisions of Section 7(4)(a) of the 1954 Act wherein it is prescribed that when any area is added to the municipality by a notification, the Act, rules, bye-laws, orders, notices and notifications of the Municipality concerned shall be applicable to that area . The High Court has held that in view of the said provision the 1945 notification passed under the Gwalior Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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