Court : Madhya Pradesh
Reported in : 2004(1)MPHT515; 2004(1)MPLJ9
..... performance appraisal systems for technical institutions and universities imparting technical education, incorporating norms and mechanisms for enforcing accountability;(h) formulate schemes for the initial and in-service training of teachers and identify institutions or centres and set up new centres for offering staff development programmes ..... fees;(k) grant approval for starting new technical institutions and for introduction of new courses or programmes in consultation with the agencies concerned;(l) advice the central government in respect of grant of charter to any professional body or institution in the field of technical education conferring powers, rights and privileges on it for the promotion of such profession in its field including conduct of examination ..... and adaptation of new technologies to meet developmental requirements and for overall improvement of educational processes;(e) formulate schemes for promoting technical education for women, handicapped and weaker sections of the society;(f) promote an effective link between technical education system and other relevant systems including research and development organisations, industry and the community;(g) evolve suitable ..... with the directives issued by the all india council for technical education, which have been issued under section 10 of the act of 1987, which can not be said to be in any manner running contrary to the education regulation .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)196CTR(MP)153
..... ' the aforesaid book is recognized as a standard treaty by indian institute of chartered accountants as what we have gathered and hence, one can place reliance on the method suggested by the author quoted ..... while examining the case of central excise, made following observations in para 26 :'para 26--the view we take about the cost of the raw material is borne out by the guidance note of the indian institute of chartered accountants and there can be no doubt that this institute is an authoritative body in the matter of laying down accountancy standards.'10. ..... illustration which the tribunal has given by saying 'simple illustration' is, in our humble view, their own invention but no efforts were made to support the same either by any judicial precedent or method of accountancy or an exclusive interpretation of two sections. ..... cases of like nature, their lordships of supreme court have always taken the help of methods adopted/prescribed/recognized by the indian institute of chartered accountants as in the opinion of their lordships, they are the best guide. ..... the cit, therefore, invoked his suo motu revisionary powers under section 263 of the act and after granting an opportunity to the assessee, set aside that part of the order of ao which had dealt with the issue relating to deduction of ..... j.this is an appeal filed by cit (revenue) under section 260a of it act against an order dt. ..... (respondent herein) is a scheduled bank as defined under section 36(1)(viia), explanation (ii) of the it act. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1969MPLJ295
..... of the shareholders in one year and 99.9% of the shareholders in another year accepted the shares of the pilani company by way of dividend, then the suggestion that the omission to state in the annual statements of accounts that the shares of the pilani company had been purchased at a premium and their true value was deliberate and fraudulent just for the purpose of enabling the birla group shareholders, who were in the ..... of any other law for the time being in force ; thirdly, the investigation was directed to embrace the period prior to the passing of the companies act; fourthly, under section 237(b)(ii) the investigation could only be in relation to the acts of the present management towards the present members; fifthly, section 10e did not authorise delegation by the union of india of its right to form an opinion to the company law board or to any other persons ..... premium, was not at all disclosed to the shareholders of the petitioner-company when an offer was made to them in 1948 and 1949 to accept by way of dividend the shares of the pilani company or cash and further that if this fact had been revealed in the annual statements of accounts the majority of the shareholders of the petitioner-company would have exercised their option and taken the shares as dividend; that consequent to this ..... 41,500 to shri mandelia for the aircraft said to have been chartered by him, it was submitted that in december, 1962, ..... in interpreting section 237(b) we cannot ignore the adverse effect of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP172
..... , might say, 'oh the property never passed to the south australian bank, and, therefore, it never passed to you'. mr. manisty admitted that he could find no authority for the proposition, that any violation of such a condition of a charter would prevent the property in goods passing to the person to whom an instrument otherwise valid professed to pass it, and their lordships are of opinion, that whatever other effect the violation of such a condition may have, it ..... but, even if we are wrong as to our interpretation of the memorandum of association and therefore even if the transactions in suit were ultra vires the plaintiff sabha, they were not shown to be illegal within the meaning of the contract act and consequently, in our opinion, neither the promissory note nor the mortgage becomes unenforceable for that reason.13 ..... these loans were, with the consent of the defendant, consolidated in one khata in the account books of the plaintiff at dayalbagh, agra.the defendant repaid an amount totalling to rs. ..... a further plea was that the plaintiff had not complied with the provisions of section 3 (1) (a) and (b) of the central provinces moneylenders act, and, therefore, if interest and costs were disallowed, nothing remained due on the mortgage claim.the repayments towards the mortgage loan, amounting to ..... . see also letters dated 8-4-1949 and 10-94949 (exhibits p-32 and p-s3), wherein the defendant did not deny his liability to pay interest, but instead accepted it and only asked for .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1955CriLJ959
..... lordships field that the canon of construction contained in section 38(1), english interpretation act and section 8, general clauses act (central) is one of general application where statutes or acts have to be construed.their lordships further held:assuming however but not conceding, that strictly speaking the provisions of the interpretation act and the general clauses act do not for any reason apply, we see no justification for holding that the principles for construction enunciated in those provisions have no application for construing these charters.55. ..... on account of the view i take as regards the applicability of the principle underlying section 6, general clauses act i think the reference ought to be rejected and the case be proceeded with according to law. ..... it is also urged that when the acts of the central legislature were intended to be applied to the states (formerly governed by indian princes), which were merged in the indian provinces, the merged states laws act (act 59 of 1949) was passed and thereby the general clauses act was expressly made applicable to such areas.it is argued that in the absence of any provision directly extending the general clauses act to madhya bharat, it cannot be deemed to have any operation in madhya bharat. ..... there is no express provision in the constitution by which it got itself extended to part b states; nor does this result follow by necessary implication on account of any provision in the constitution. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)155CTR(MP)405
..... in this context, it is apposite to refer to the decision rendered in the case of institute of chartered accountants v. ..... to the requisitioning officer, the provisions of sub-sections (4a) to (14) (both inclusive) of section 12 and section 132b shall, so far as may be, apply as if' such books of account, other documents or assets had been seized under sub-section (1) of section 132 by the requisitioning officer from the, custody of the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of this section and as if for the words 'the authorised officer occurring in any of the aforesaid sub-sections (4-a) to (14), the words 'the requisitioning officer' were ..... sapre that the words 'having been taken into custody' have been used in all the clauses of section 132a, and therefore, harmonious interpretation is warranted so that the object of the act is furthered. ..... i sapre has made strenuous efforts by referring to the banking regulation act, 1949 to emphasis that detention of the draft is in exercise of power under various provisions of the said act.33. ..... , (1949) 1 kb 358. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP116; 1977MPLJ227
..... courts in india, one thing would be clear that even during the british period, whenever a high court was established by letters patent under section 1 of the high courts act or the charter act, 1861, or under section 113 of the government of india act, 1915, or section 229 of the government of india act, 1935, the high court was erected and established at a particular place mentioned in the letters patent. ..... as well as the president's order constituting permanent benches have been enacted to meet identical situations; and in this context it was therefore contended that the interpretation put by their lordships of the supreme court on the united provinces high courts (amalgamation') order would directly apply to the president's order constituting the permanent ..... ministry of home affairs, new delhi, the 28th november, 1968notification the following order made by the president is published for general information: order in exercise of the powers conferred by sub-section (2) of section 51 of the states reorganisation act, 1956 (37 of 1956), i, zakir hussain, president of india, after consultation with the governor of madhya pradesh and the chief justice of the high court of madhya pradesh, hereby ..... for temporary or permanent benches at places other than the principal seat of the high court has been made apparently on account of historical as well as political compulsions. ..... its principal seat was almost unknown till it became a practical necessity on account of the reorganisation of states. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP98; 2002(2)MPHT10
..... bar council would mean members, chairman, vice-chairman, as has been provided under section 3 of the act, is not acceptable because such an acceptation of the term would tantamount to a hazardous interpretation of the provision which the court is not inclined to.18. ..... counsel abdicated the censorious allegations and propitiated legalistic province, possibly being well advised, that assault on that account does not warrant deliberation by this court and assayed the problem from the permissible spectrum. ..... been held that a name is essential to a corporation; that a corporation aggregate can, as a general rule, only act or express its will by deed under its common seal; that at the present day in england a corporation is created by one or other of two methods, namely, by royal charter of incorporation from the crown or by the authority of parliament that is to say, by or by virtue of statute. ..... a corporation, he trusts that legal person, and must look to its assets for payment; he can only call upon individual members to contribute if the act or charter creating the corporation has so provided. ..... a trading corporation are (1) charter companies, (2) companies incorporated by special acts of parliament, (3) companies registered under the companies act etc. ..... trading or other purposes, although not incorporated, any privileges which, according to the rules of common law, it would be competent the crown to grant to any such company or body of persons in and by any charter or incorporation. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP195
..... report of the auditor was conclusive and there was no power given to the assessing authority to make the assessment in its best judgment in cases where it did not consider the accounts of the assessees as correct.we may state that an appeal against the assessment has been filed by the petitioner in this court and the scope of the power of the assessing authority ..... to be dealt with by special procedure as is clear from the following observations:'this affidavit furnished the background and the surrounding circumstances obtaining at the time when act xxx of 1947 was enacted and if this background is taken into account it would be obvious that the substantial evaders of payment of income-tax whose cases were referred by the central government to the commission formed a class by ..... validation does not extend to the acts of the authorities specified in the amending rules of 1949 as the only madhya bharat law referred to in me definition or 'relevant madhya bharat law' in section 2 of the validity act is the 'indore industrial tax ..... the general power of framing a law on the subject of industrial tax.shri parpia's objection to this interpretation is that it renders the recital in the act superfluous inasmuch as the government always had such power of legislating on the subject. ..... we see that this defect exists in the interpretation which we are accepting but the wordings of rules 17 and 19 when read together make it clear that the subordinate legislative power is the subject-matter of rule .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP196
..... lies in the fact that there, the suit for mesne profits was filed after the expiry of three years under article 47 and, therefore, the person in possession had acquired a title to the property under section 28 of the limitation act whereas in the instant case, the suit for damages was brought by the plaintiff before the expiry of that period- the submission is that on 19-3-1962 i.e. ..... that inspection was held by the collector in his capacity as the district magistrate during the pendency of the proceedings under section 145 of the code of criminal procedure resulting from the dispute between the parties as to possession of the pit efgh, giving rise to an apprehension of breach of the peace. ..... he strenuously argues that the obligation of the state government as a lessor to ensure the covenant of quiet enjoyment which is implied in section 108(c) of the transfer of property act, is a contractual obligation because the relationship of lessor and lessee was a matter of contract. ..... this clause has been a subject of interpretation in numerous judicial decisions: vithilinga padayachi v. ..... the reason for the delay lay in the fact that the mineral concession rules, 1949 did not prescribe the form of a mining lease. ..... 3 must, therefore, fail on that account.33. ..... , including the pit efgh, did not affect the plaintiff's suit for damages and he could not be non-suited on that account. .....
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