Court : Madhya Pradesh
Reported in : [2001(91)FLR828]; (2001)IILLJ1033MP; 2001(3)MPHT8
..... by the appellate authority that the employees are entitled to get the benefit of this enhanced limit on the basis of amendment under section 4(3) of the act with effect from 24-5-1994 and the provisions of the agreement/settlement cannot create any bar against the statutory provisions and on that ground appeal of ..... 15-4-1991 the ceiling of maximum limit of rs. 50,000/- is applicable and the employee is not entitled more than 50,000/- even after the amendment in section 4(3) of the act by which the limit has been enhanced to rs. 1,00,000/- instead of rs. 50,000/- with effect from 24-5-1994. it has been held ..... of the petitioner that for the purposes of higher limit the terms of the agreement/settlement would be applicable and not the amended provisions of section 4(3) of the act. under sub-section (5) of section 4 of the act, the controlling authority has power to consider the terms and conditions of the agreement/settlement for grant of higher quantum of gratuity .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP146
..... therein was requisitioned within the meaning of article 31, the operation of article 19 was excluded. but there is no scope for drawing such analogy after the constitution (fourth amendment) act, 1955, as thereafter they dealt with two different subjects : article 31(2) and (2a) with acquisition and requisition and article 31(1) with deprivation of property by ..... 97. moreover it may also become necessary that the government should hold adequate stock of food-grains to prevent prices from soaring high due to cut-throat trade competition and cornering.98. for both the above reasons acquisition of food-grains and their storage clearly becomes a public purpose in the sense of purpose in which the ..... of new south wales, 1950 ac 235 at p. 311 observed:'.... their lordships do not intend to lay it down that in no circumstances could the exclusion of competition so as to create a monopoly either in a state or commonwealth agency or in some other body be justified. every case must be judged on its 'own .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1973]30STC291(MP)
..... force by virtue of the provisions of section 119 of the states reorganisation act, 1956. by act 10 of 1958, the state of andhra pradesh amended act 16 of 1952, inter alia, extending that act to the telengana area. this act (act 10 of 1958) also amended the principal act by adding section 19 according to which the government could grant an exemption ..... or not and those who had not collected the tax. this classification, according to their lordships, was certainly reasonable and was related to the object of the amending act sought to be achieved.21. thus, the legislature while passing an enactment would have the choice to select persons or class of persons, goods or class of ..... not, in our opinion, impose any restriction on free trade. the argument that the prices will increase and the petitioners will not be able to stand in competition with the dealers of other states, cannot evidently be accepted as the provision would have no direct effect on the freedom of trade. we, therefore, reject that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1996MP14; 1996(0)MPLJ283
..... d.c. (p) ltd. v. state of mysore, air 1962 sc 594 was a case in which it is alleged that there was repugnancy between the prime competitions in act no. 27 of 1951 and amendment act no. 26 of 1957. the matter was examined by the supreme court in order to find out that if there is any. inconsistency or.npt so as ..... by the parliament on that subject of state list on the resolution of the house of legislature then the amendment or repealed of the act of parliament shall be in the same manner as the act was passed meaning thereby repealed or the amendment of that act shall also be made by the parliament. article 252 of the constitution reads as under:--'article 252 : power ..... afterwards by resolution passed in that behalf by the house or where there are two houses, by each of the houses of the legislature of that state.(2) any act so passed by parliament may be amended or repealed by an act of parliament passed or adopted in like manner but shall not, as respect any state to which it applies, be .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(2001)ACC168; AIR2001MP209; 2001(3)MPHT349
..... passed after the observations were made in the case of mithilesh garg (supra).7. learned counsel for the respondents then invited attention to the objects and reasons for motor vehicles (amendment) act, 1994; act no. 54 of 1994, (hereinafter referred to 'amendment act'), and ..... submitted that after the motor vehicles act, 1988 came into force, the government has received number of representations and suggestions from the state ..... of the act only.6. learned counsel for the respondents then referred to the judgment in the case of mithilesh garg (supra) and submitted that the apex court has held that the policy should be liberalised with an object to encourage healthy competition and eliminate corruption. 1994 amendment has been .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1984MP110
..... would be defeated by the delay, before granting an injunction, direct notice of the application for the same to be given to the opposite party.'by the civil procedure code (amendment) act no. 104 of 1976, the following proviso has been added to this rule:'provided that, where it is proposed to grant an injunction without giving notice of the ..... to 23 of the plaint, various averments have been made showing the adverse activities of the appellants, the sum total of which is that they have started a competitive business in a name identical with the name of the plaintiff firm (m/s. purshottam bhai dhoribhai and company), that they have withdrawn a sum of rs. ..... that the party seeking the injunction places good and compelling reasons before the court for maintaining the status quo or for a direction preventing performance of any prejudicial act, and that the trial court has applied its mind to those facts and has recorded the reasons to grant an ex parte injunction the reviewing authority may not .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1980]126ITR466(MP)
..... the tax payable is that amount for which demand notice is issued under section 156. in fact, it was this ruling that led to the amendment of section 271(1)(a)(i) by the direct taxes (amendment) act, 1974, with retrospective effect in the present shape.5. for the reasons given above, the question referred to us is answered in the negative, ..... income that was brought under tax by the order of reassessment was rs. 86,086. penalty proceeding were taken against the assessee under section 271(1)(a) of the act for default in filing the return under section 148. the amount of penalty has been fixed at the rate of 2 per cent. of the tax which would be payable ..... . the assessee was originally assessed on 22nd november, 1961. the total income determined was rs. 2,17,881. proceedings were taken for reassessment under section 147 of the i t. act, 1961. a notice was issued to the assessee on 31st january, 1967. in pursuance of this notice, the return was due on 7th march, 1967. the return was, however, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]220ITR128(MP)
..... cases.7. section 18(1)(a) provides for imposition of penalty in case of failure to furnish the return in time. clause (i) was substituted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, which provides as under :' (i) in the cases referred to in clause (a), in addition to the amount of wealth-tax ..... 31,428 for the assessment year 1975-76. the provisions relating to the computation of penalty under this provision were, however, amended by the. taxation laws (amendment) act, 1975, with effect from april 1, 1976. prior to the amendment in 1976 and since april 1, 1969, the penalty was required to be computed at the rate of 1/2 per cent ..... thus clear that the procedural law becomes applicable. the tribunal, therefore, did not commit any error of law in applying the amended provisions for the instant cases.10. the validity of section 18(1) of the wealth-tax act was sustained by the apex court in vrindavan goverdhan lal pittie v. union of india : [1986]160itr318(sc) .11. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1988MP145
..... understood, section 64 makes it an offence punishable with fine. but on that account an instrument will not become void, nor is it rendered inadmissible in evidence. the amending act, in order to check evasion, required by the substitution complained against, market value to be mentioned in the instrument of conveyance, gift, or partition as the basis for ..... duties or fees collected by means of judicial stamps but not including rates of stamp duty.' but we cannot agree with him that the substitution made by the amending act has altered the character of the duty. while stamp duty is a charge on the instrument which by itself is the taxable event, the measure of charge ..... pay the duty. provided that nothing in this sub-section shall apply to any instrument registered prior to the date of the commencement of the indian stamp (madhya pradesh amendment)act, 1975. (4) any person aggrieved by an order of the collector under sub-sec.(2) or sub-sec.(3) may in the prescribed manner appeal against such .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]132ITR868(MP)
..... can be collectively described as ' jewellery '; and if they are intended for the personal use of the assessee, could be excluded under section 5(1)(viii) of the act prior to its amendment. this decision of the high court was confirmed by the supreme court in : [1970]77itr505(sc) . 9. the decision of the gujarat high court in cwt v. ..... intended for the personal use of the assessee stands excluded from the computation of the net wealth of the assessee under section 5(1)(viii) of the act as it stood prior to its amendment as aforesaid. it seems that because of the judgment of the supreme court'in arundhati's case : [1970]77itr505(sc) , parliament amendedthe provisions of ..... do not contain any jewel, they are not included in the term ' jewellery ' and, therefore, they do not come within the purview of the amendment made to section 5(1)(viii) of the act and the tribunal erred in law in holding that the ornaments in question are included in the term ' jewellery ' and, therefore, they cannot be .....
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