Court : Madhya Pradesh
Reported in : AIR1971MP225
..... 1967) it was said as follows:--'g.s.r. 1508--in exercise of the powers conferred by section 5 of the essential commodities act, 1955 (10 of 1955), the central government hereby makes the following amendment to the order of the government of india in the ministry of food, agriculture, community development and co-operation (department of food), ..... as may be specified in the order (j) for any incidental and supplementary matters, including in particular the entering and search of premises, vehicles, vessels and aircraft, the seizure by a person authorised to make such search of any articles in respect of which such person has reason to believe that a contravention of the ..... his rice mill every day. later on, by gsr. no. 1677, dated november 6, 1967, the government of india made the madhya pradesh rice procurement (levy) second amendment order, 1967, whereby the expression '100 per cent' (supra) was substituted to '60 per cent.'3. the petitioner firm which is a rice miller (which purchase paddy .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]246ITR363(MP)
..... a preliminary statement before the commencement of the search could not be recorded under the provisions of section 132(4). to overcome these difficulties, the amendment act, 1987, has amended the said sub-section (1a) to extend similar powers to the director-general or director. as per the new definition of 'director-general or ..... note or an inventory of any such money, bullion, jewellery or other valuable article or thing : provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within the area of jurisdiction of any chief commissioner or commissioner, but such chief commissioner or commissioner has no jurisdiction over ..... may be, may authorise any assistant director, assistant commissioner or income-tax officer, (i) for making entry and search any building, place, vessel, vehicle or aircraft, where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) for .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)159CTR(MP)53
..... such a preliminary statement before the commencement of the search could not be recorded under the provisions of section 132(4). to overcome these difficulties, the amendment act, 1987 has amended the said sub-section (1a) to extend similar power to the director general or director. as per the new definition of 'director general or director' ..... note or an inventory of any such money, bullion, jewellery or other valuable article or thing :provided that where any building, place, vessel, vehicle or aircraft referred to in clause w is within the area of jurisdiction of any chief commissioner or commissioner, but such chief commissioner or commissioner has no jurisdiction over the ..... contained in section 120, authorise the said officer to take action under any of the clauses aforesaid in respect of such building, place, vessel, vehicle or aircraft.(2) the authorised officer may requisition the services of any police officer or of any officer of the central government or of both, to assist him for .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)162CTR(MP)377
..... a note.............................................'6. a plain reading of the aforesaid provision would show that while the authorised officer has power to enter and search any building, place, vessel or aircraft, he can seize only the books of account, other documents, money, bullion, jewellery or other valuable article or thing kept therein. he has no power to seize ..... this court under article 226/227 of the constitution, ought to have exhausted alternative remedy as provided under sub-section (11) of section 132 of the act.4. having heard learned counsel for the parties and considered the provisions of section 132, i am clearly of the view that the entire action taken by ..... b and since it was not practical or feasible to take possession of those properties, he passed prohibitory order annexure-b under section 132(1) of the act directing the petitioner not to part with or dispose of the said properties without his permission. respondent no. 2 to whom jurisdiction under section 132 was later .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1988MP311
..... adhiniyam under section 5 could only be made within a period of 12 months from the specified date which has to be read as 1984 in virtue of the said amendment, beyond 1985 nothing survives. the adhiniyam must be deemed lapsed in 1985 as no application under section 5 could be entertained by the sub-divisional officer after 1985. ..... from application (annexure p/1 in each case) it is found that the applicants were actual tillers and harizans, contracting small loans such as rs. 9007- and rs. 1,2007- respectively.19. however, what we read in impugned orders in each case is that the sub-divisional officer as also, the collector on appeal, have recorded clear finding in respect ..... and particularly in the schedule of the said act. nothing of this sort has to be read in rule 3 which fixes terminus a quo with reference, vaguely and unfortunately, to the provision of sub-rule (2) of rule i which has a different purpose. indeed, we fail t6 understand how the amendment in rule 3. published in the gazette .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995(51)ECC102; 1995LC40(MP); 1995(80)ELT774(MP)
..... covered and consequently are subjected to levy of excise duty. they further submitted that the definition of - 'manufacture' under section 2(f) of the act specially after the amendment is wide enough to cover even such an activity of construction of sheds and therefore the appellants were justified in issuing the show cause notices to the ..... without jurisdiction.12. the arguments advanced by the learned counsel for the appellants appears to be farfetched. such as wide interpretation of section 2(f) of the act cannot be given. admittedly the respondents have constructed sheds which are embedded on earth, have not been taken out of the factory for being sold and therefore ..... argued that the construction of the sheds with the materials as mentioned above used by them amounts to manufacture as contemplated under section 2(f) of the act. therefore, he contended that such an activity would be sufficient to give authority to them to levy excise duty. his further contention is that under chapter .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2006(198)ELT26(MP)
..... of these processes shall amount to manufacture.further, entry no. 13 of exemption notification no. 9/96-c.e., dated 23-7-96 as amended exempts woven fabrics of cotton filling under chapter heading no. 52.07, 52.08 or 52.09 of the ceta when subject to the ..... flannel cloth being itself processed fabric, benefit of notification no. 29/96-c.e. (n.t.) dated 3-9-2006, as amended cannot be availed.in the instant case, the noticee had wrongly availed the benefit of notification no. 29/96-c.e. (n.t.) dated ..... 3-9-96 as amended by misdeclaring the flannel fabrics (processed fabrics) as 'grey flannel'. this fact is very clear as the declaration filed by them on 14 ..... heading nos. 52.07, 52.08 or 52.09 of the central excise tariff act, 1985.further, as per explanation ii of notification no. 29/96-c.e. (nt.) dated 3-9-96 as amended 'for removal of doubts, it is clarified that the provisions of this notification shall .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2007)5VST260(MP)
..... lapsed and, therefore, the authorities are devoid of jurisdiction to proceed further. we find no force in the contention too. it is seen that the state legislature amended the act by the amendment act and introduced 3 years' limitation for publication of the declaration under sub-section (2) of section 126. in section 128, it has expressly engrafted the provisions ..... and this position has not been disputed then the simple intention of legislature may be seen from the amending act by which the provisions of m.p. general sales tax act, 1958 were substituted with the provision; of m.p. commercial tax act. the intention of legislature is apparent and there is no scope to interpret it otherwise. the intention ..... . 34/2001 came into force the entire intention is apparent. the state government and legislature thought it proper to give effect to the amending act from 24.12.2001 and not from 1.4.1995. this means that the aforesaid provisions are prospective in nature and no effect has been given .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2009MP98
..... date of the entry into service was introduced for the correction of date of birth in the service book. the question for consideration before the supreme court was whether amendment was applicable only to those government servants who had joined the service after 1979. the supreme court was of the view that it was not the intention of the ..... is to be noted that much after the publication of the draft scheme on 26.5.1995 the madhya pradesh nagar tatha gram nivesh (sansodhan) adhiniyam, 2004 was enacted which amended section 50 of the adhiniyam by adding proviso to sub-section (4) w.e.f. 29.12.2004, which reads as under:provided that the final publication of such ..... 1979 but in any event not later than five years after the coming into force of amendment in 1979.18. apart from any time limit fixed by the act, in our country, which is governed by the rule of law, every authority is required to act fairly and reasonably. even when no period of limitation is provided, the authority is expected .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)215CTR(MP)54; [2009]308ITR380(MP); 2008(3)MPHT432
..... on this issue is the judgment of delhi high court in the matter of agricultural produce market committee v. cit (2007) 294 itr 549. in that case, delhi high court has held that section 10(20) of the it act 1961 was amended with effect from april 1, 2003 and explanation was added to. the most striking feature of the explanation is that ..... high court has considered the said question in its judgment in the case of cit v. market committee (2007) 294 itr 563, held that:it is not possible for us to accept that section 10(20) of the it act after the amendment so as to exclude local authority from the benefit of tax exemption would render market committee eligible for exemption ..... section 7(3) of the adhiniyam was exempted from payment of income tax by virtue of clause 20 of section 10 and section 29 of the act upto 1.4.2003. on 1.4.2003, an amendment was introduced and explanation to subsection 20 of section 10 was added. by adding of the explanation, the word 'local authority' was defined for .....
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