Court : Madhya Pradesh
Reported in : AIR1960MP188; 1960CriLJ917
..... in a case by a special judge does lie to high court under section 417 of the cr. p. code.6. mr. dey, learned counsel for the respondent relies upon air 1933 cal 776 (1), no doubt in the calcutta case it is laid down that 'an appeal to the high court by the local government from an order of acquittal ..... , 427 and 428 of the. cr. p. code. 5. i feel further fortified in my opinion by section 21 of the act which runs thus:'the provisions of the code and of any other law for the time being in force in so far as they may be applicable and in so far as they are not inconsistent with the provisions of ..... convicted person can file an appeal to the high court, yet there is nothing in the act to entitle the government to file an appeal against acquittal. in support of his contention he relies upon supdt. and remembrancer of legal affairs bengal v. luchmi narayan, air 1933 cal 776(1).4. it is true that there is no express provision in section .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1971MP59; 1970MPLJ937
..... single judge, arising from execution proceedings. it involves the ques-tion of interpretation of section 33 of the m. p. abolition of proprietary rights act, 1950, (no. 1 of 1951, hereinafter called the a. o. p. r. act). a division bench had heard this appeal and referred the case to a full bench. this matter was then heard by us.2. a mortgage ..... to 27 shall apply to any such claim.' section 24 runs thus:--'24. (1) the claims officer shall, notwithstanding anything contained in any other enactment for the time being in force, reopen all transactions made twelve years before the last transaction or before the 1st january 1932, whichever is earlier and, as far as may be, ascertain in respect of each ..... and tests to find out when the jurisdiction of the civil court is excluded are succinctly laid down by hidayatullah, c. j., in dhulabhai v. state of m. p., air 1969 sc 78.17. we have, therefore, reached the conclusions that (1) as soon as there is determination under section 24 of the a. o. p. r .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP199
..... read as 'notice of appeal'; and expression 'hearing of suit' had to be read as 'hearing of suit in appeal'; i do not see any necessity for forcefully introducing 'appeal' in section 13 by such process.it is wholly unnecessary to enter into a laboured interpretation because, as demonstrated above, no injustice or hardship to the landlord ..... law should be. unless a clear case or absurdity is made out, it is not permissible under the well established canons of interpretation of statutes to give a forced and unnatural meaning to the word 'proceeding'.38. with due respect to the referring judges, it must be said that they were not right in their opinion that ..... consequences, the courts have pronounced many judgments affecting debts and actions in a manner that the persons who originated and prepared the act never dreamed of.' in state of assam v. d. p. barua, air 1969 sc 831, their lordships said:'according to the ordinary canons of interpretation the word employed must be given their proper and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1978MP152; 1978MPLJ113
..... land revenue code. it was urged that an alternative remedy by way of a suit being available under that section, this petitionabated by force of section 58 (2) of the constitution (42nd amendment) act, 1976. the division bench has referred this preliminary question for decision by a larger bench. that is how the matter is before us ..... other than land revenue, the jurisdiction regarding levy and assessment of which vests in other authorities exercising powers under other enactments, for instance, the excise act, the sales tax act, etc. having provided for a deposit and protest and having conferred jurisdiction on the sub-divisional officer to decide the objection the section provides for ..... meaning of article 226(3) of the constitution and section 58 (2) of the constitution (42nd amendment) act. 1976, is available,13. shri dharmadhikari referred to state of m.p. v. sunder lal, 1976 mplj 254 : (air 1976 madh pra 175) and submitted that although it was a case of dues in respect of country liquor .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1990)ILLJ583MP; 1988MPLJ640
..... on 5th september, 1988 in this matter which appear at paras 7-a, 14, 15 and 20 of the reports to the effect that the act survives today on the statute book by the force and effect of article 141. the constitution of tribunals, in virtue of entitlement created under article 323a, it has been judicially said at the highest ..... the same dictionary. a person is said to be employed when he finds in any manner, for any period, any work or occupation. indeed, as indicated in banarasi das (air)1956 sc 520 by the constitution bench, in an 'appointment' in government service, there is an element of 'selection', to be made according to prescribed procedure, of person ..... right of employer to terminate the employment is unconditional and absolute.' in this connection, it may be rewarding to reiterate what this court had observed in nihal singh's (air) 1987 mp 126. this court refused to enforce the contractual obligations pressed in that case in view of the provisions of articles 13(1), 21 and 23 of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]246ITR787(MP)
..... prescribes a nine-month period of limitation for initiation of proceedings from the end of the month in which the instrument of transfer in question is registered under the registration act, 1908. sub-section (2) further mandates that a notice under sub-section (1) shall be caused to be served on the transferor, the transferee and the ..... the expiration of a period of nine months from the end of the month in which the instrument of transfer in respect of such property is registered under the registration act, 1908 (16 of 1908), or, as the case may be, section 269ab :provided further that-- . . .(2) the competent authority shall-- (a) cause a notice under sub- ..... writ to quash the proceedings initiated by respondent no. 2--inspecting assistant commissioner of income-tax, acquisition range, bhopal--under section 269c of the income-tax act, 1961 (for short 'the act').2. right at the threshold it may be noted that the petitioner has come at the stage of issuance of show-cause notice. as a general .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)163CTR(MP)394
..... -section prescribes 9 months period of limitation for initiation of proceeding from the end of the month in which the instrument of transfer in question is registered under the registration act, 1908. sub-section (2) further mandates that a notice under sub-section (1) shall be caused to be served on the transferor, the transferee and the person ..... the expiration of a period of nine months from the end of the month in which the instrument of transfer in respect of such property is registered under the registration act, 1908 (16 of 1908), or, as the case may be, section 269ab :provided further that :(2) the competent authority shall :(a) cause a notice under sub-section ( ..... truly stated in the instrument of transfer with the object of :(a) facilitating the reduction or evasion of the liability of the transferor to pay tax under this act in respect of any income arising from the transfer; or(b) facilitating the concealment of any income or any moneys or other assets which have not been or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(2002)ACC700; 2001ACJ1945
..... to any property of a third party, a limit of rupees six thousand:provided that any policy of insurance issued with any limited liability and in force, immediately before the commencement of this act, shall continue to be effective for a period of four months after such commencement or till the date of expiry of such policy whichever is ..... declaration of law or authority of a general nature binding as a precedent.48. in its another decision in the case of arnit das v. state of bihar air 2000 sc 2264 reiterating its earlier view it was observed that a decision not expressed, not accompanied by reasons and not proceeding on conscious consideration of an issue cannot ..... had been indicated that the latest judgment of bench of the apex court of the same strength has binding force. further it had been indicated by the calcutta high court in its decision in the case of bholanath karmakar v. madanmohan karmakar air 1988 calcutta 1 and in the decision in the case of boards & boards pvt. ltd. v. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)199CTR(MP)400; [2006]284ITR413(MP)
..... also had several defects. the ao called upon the assessee to cure the defects. eventually on 31st march, 1985 the ao completed the assessment under section 144 of it act. it is against this order of assessment, the assessee filed appeal to cit(a). in the appeal, the assessee raised several grounds including some preliminary objection about passing ..... of learned member of tribunal, since the assessee while filing the appeal before cit(a) had failed to comply (with) the reguirements of section 249(4) of the act and hence, cit(a) was in error in admitting the appeal and in consequence allowing the appeal. in other words, the tribunal held that since the assessee failed ..... are inclined to answer the questions in favour of assessee and against the revenue as indicated infra.6. the issue in question centers around section 249(4) of the act. it reads as under :'section 249(1). every appeal under this chapter shall be in the prescribed form and shall be verified in the prescribed manner and shall .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2006)199CTR(MP)400
..... learned member of tribunal, since the assessee while filing the appeal before commissioner (appeals) had failed to comply (with) the requirements of section 249(4) of the act, and hence, commissioner (appeals) was in error in admitting the appeal and in consequence allowing the appeal. in other words, the tribunal held that since the ..... the assessing officer called upon the assessee to cure the defects. eventually on 31-3-1985 the assessing officer completed the assessment under section 144 of income tax act. it is against this order of assessment, the assessee filed appeal to commissioner (appeals). in the appeal, the assessee raised several grounds including some preliminary objection ..... of the case, the commissioner (appeals) would impliedly be deemed to have exercised his powers under the proviso to section 249(4) of the income tax act and exempting the assessee from payment of tax, when he proceeded to dispose of the appeal on merits ?3. whether the tribunal is correct in law in .....
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