NDLI: M/s New Okhla Industrial Development Authority Vs. Commissioner of Income Tax

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 – s.10(20)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961 – s.10(20) (as Amended by FinanceAct 2002 w.e.f. 01.04.2003) – Appellant-NOIDA, a local authorityor not – Appellant-NOIDA contended that it is covered by the cl(ii)of Explanation to s.10(20) of the Act, 1961, which defines theexpression “local authority” as “Municipality as referred to inArt.243P(e)” – Held: Special features of the Municipality as wascontemplated by the Constitutional provisions contained in Part IXAcannot be said to be present in Authority (NOIDA) as delineated bystatutory scheme of the U.P. Industrial Area Development Act, 1976under which the said authority was constituted – Though variousmunicipal functions are also being performed by the Authority asper Act of 1976, but merely because certain municipal functionswere also performed by the authority, it cannot acquire the essentialfeatures of the Municipality which are contemplated by Part IXA ofthe Constitution – Appellant is not covered by the word/expressionof “Municipality” in cl(e) of Art.243P – Thus, appellant is notcovered by the definition of local authority as contained inExplanation to s.10(20) of the Act of 1961 – U.P. Industrial AreaDevelopment Act, 1976 – s.3 – Constitution of India – Part IXA,Art.243P(e) – Finance Act, 2002.Constitution of India – Arts.243Q and 243P(e) – In exerciseof powers under the proviso to cl(i) of Art.243Q, the Governorspecified NOIDA to be an “industrial township” vide notificationdated 24.12.2001 – Whether industrial township can be equatedwith Municipality as defined u/Art.243P(e) – Held: No – The objectof issuance of notification is to relieve the mandatory requirementof constitution of a Municipality in a State in the circumstances asmentioned in proviso but exemption from constituting Municipalitydoes not lead to mean that the industrial establishment which is providing municipal services to an industrial township is same asMunicipality as defined in Art. 243P(e).General Clauses Act, 1897 – s.3(31) – Applicability of theAct, 1897 in defining the term ‘local authority’ post amendment(Finance Act 2002) to the I.T. Act, 1961 – Held: Prior to FinanceAct, 2002 there being no definition of ‘local authority’ under theI.T. Act, the provisions of s.3(31) of the Act, 1897 were pressed intoservice while interpreting the extent and meaning of ‘local authority’– The Explanation to s.10(20) now contain the exhaustive definitionof local authority, thus, definition of local authority as containedin s.3(31) of the Act, 1897 no more applicable – Income Tax Act,1961 – cl(ii) of Explanation to s.10(20) (as Amended by FinanceAct 2002)Interpretation of Statutes – Interpretation of a proviso –Principles discussed.
Judge	Hon'ble Mr. Justice Ashok Bhushan
Neutral Citation	2018 INSC 565
Petitioner	M/s New Okhla Industrial Development Authority
Respondent	Commissioner Of Income Tax – Appeals & Ors.
SCR	[2018] 7 S.C.R. 888
Judgement Date	2018-07-02
Case Number	15613

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

M/s New Okhla Industrial Development Authority Vs. Commissioner of Income Tax – Appeals & Ors.

Please Log-in to view this content

New Okhla Industrial Development Authority Vs. Chief Commissioner of Income Tax and Ors.

Commissioner of Income Tax-v, New Delhi Vs. M/s. Oracle Software India Ltd.

Commissioner of Income Tax, Kanpur Vs. U.p. State Industrial Development Corporation

M/s. Malabar Industrial Co. Ltd. Vs. Commissioner of Income-tax, Kerala State

Shripal Bhati and Anr. Vs. State of U.p. and Ors.

Commissioner of Income Tax Vs. Kerela State Industrial Development

New Okhla Industrial Development Authority (noida) Vs. Yunus & Ors.

New Okhla Industrial Development Authority Vs. Harkishan (dead) Through Lrs and Ors.

M/s Super Malls Private Limited Vs. Principal Commissioner of Income Tax 8, New Delhi

M/s New Okhla Industrial Development Authority Vs. Commissioner of Income Tax – Appeals & Ors.

M/s New Okhla Industrial Development Authority Vs. Commissioner of Income Tax – Appeals & Ors.

Please Log-in to view this content

Similar Documents

New Okhla Industrial Development Authority Vs. Chief Commissioner of Income Tax and Ors.

Commissioner of Income Tax-v, New Delhi Vs. M/s. Oracle Software India Ltd.

Commissioner of Income Tax, Kanpur Vs. U.p. State Industrial Development Corporation

M/s. Malabar Industrial Co. Ltd. Vs. Commissioner of Income-tax, Kerala State

Shripal Bhati and Anr. Vs. State of U.p. and Ors.

Commissioner of Income Tax Vs. Kerela State Industrial Development

New Okhla Industrial Development Authority (noida) Vs. Yunus & Ors.

New Okhla Industrial Development Authority Vs. Harkishan (dead) Through Lrs and Ors.

M/s Super Malls Private Limited Vs. Principal Commissioner of Income Tax 8, New Delhi

M/s New Okhla Industrial Development Authority Vs. Commissioner of Income Tax – Appeals & Ors.