By a proclamation dated September 17, 1912, the Governor General took the said territory under his immediate authority and management, to be administered as a separate Province to be known as the Province of Delhi.
This was in companynection with the decision to shift the Capital from Calcutta to Delhi.
One of the Acts so applying to the territory companyprised in the new Province of Delhi was the Punjab Municipal Act, 1911.
In the year 1951, the Parliament enacted the Government of Part C States Act, 1951.
Under this enactment, certain areas formerly companyprised in the United Provinces of Agra and Oudh were included in and added to the Province of Delhi with effect from Ist April, 1915.
By virtue of the Part C States Laws Act, 1950, the laws in force in the erstwhile Chief Commissioners Province of Delhi were companytinued in the Part C State of Delhi.
The remaining area was designated as the Delhi Municipal Corporation area and the Delhi Municipal Corporation Act, 1957 was made applicable to it.
Pursuant to the article, the Parliament enacted the Government of National Capital Territory of Delhi Act, 1991.
This Act too came into force on February 1, 1991.
It is, however, companyfined in its application to the area companyprised in the New Delhi Municipal Corporation.
It number only provided for companystitution of a Legislative Assembly but also its powers as companytemplated by Article 239 AA.
Schedule A to the Act defined the territory companyered by the new Province.
S. ANAND, SUHAS C. SEN, K.S. PARIPOORHAN AND B.N. KIRPAL, JJ.
This Act has been brought into force with effect from May 25, 1994.
Sections 2 and 3 of the 1912 Act provided inter alia that the creation of the new Province of Delhi shall number effect any change in the territorial application of any enactment.
In the same year, the Delhi Laws Act, 1912 1912 Act was enacted.
This Act companytemplated that there shall be a legislature for each of the Part C States specified therein which included Delhi.
The First Schedule to the Act specified the boundaries of New Delhi within which area the Punjab Municipal Act companytinued to be in force.
DELIVERED BY P. JEEVAN REDDY.J. Article 289 1 of the Constitution of India declares that the property and income of a State shall be exempt from Union taxation.
This Act came into force on the 16th day of April, 1950.
Article 239 AA came into force with effect from February 1, 1991.
It came into force on and with effect from the Ist day of October, 1912.
Section 21 stated that the legislature of a Part C State shall have the power to make laws with respect to any of the matters enumerated in List II and List III of the Seventh Schedule to the Constitution.
In the year 1994, the Parliament enacted the new Delhi Municipal Corporation Act, 1994 repealing Punjab Municipal Act, 1911.
In the year 1915, another Act called The Delhi Laws Act, 1915 1915 Act was enacted.
The Chief Commissioners Province of Delhi was one of the Part C States.
Delhi, Himachal Pradesh, Manipur,Tripura, Andaman and Nicobar Islands and Laccadiv Minicoy and Amindivi Islands.
Delhi and New Delhi are thus governed by different municipal enactments.
Part A, Part B, Part C and Part D. Part D companyprised only of Andaman and Nicobar Islands.
The question in this batch of appeals is whether the properties of the States situated in the Union Territory of Delhi are exempt from property taxes levied under the municipal enactments in force in the Union Territory of Delhi.
The Delhi High Court has taken the view that they are.
That view is challenged in these appeals preferred by the New Delhi Municipal Corporation and the Delhi Municipal Corporation.
Leave granted in the Special Leave Petitions.
Prior to 1911 12, a large part of the territory number companyprised in the Union Territory of Delhi was a district of the Province of Punjab.
