Court : Madhya Pradesh
Reported in : 1995(0)MPLJ596
..... short). the assessing officer, respondent no. 2, issued annexure 'a' notice to the petitioner under section 14(4)(i) of the act requiring him to submit a return. by the taxation laws (amendment) act, 1972, section 16a has been inserted which provides for reference of the valuation of an asset to a valuation officer. the assessing officer ..... the prescribed form and verified in the prescribed manner. section 15 deals with return after due date and amendment of return. section 16(4)(i) reads as under : ' 16(4). for the purposes of making an assessment under this act, the assessing officer may serve, on any person who has made a return under section 14 or ..... the assessment in conformity with the estimate of the valuation officer. 5. learned counsel for the petitioner has invited our attention to chapter vii-b of the act dealing with registered valuers. any assessee who is entitled to or required to attend before any wealth-tax authority or the appellate tribunal in connection with any matter .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1990)82CTR(MP)387; [1990]183ITR420(MP)
..... for the firm for purposes of firm tax and second time for the purposes of individual assessment of the partners' tax ... the result of the amendment (section 32(2) of the act), in our opinion, is to prevent the benefit being claimed twice over, and, as stated above, if once the depreciation allowance is allocated ..... forward unabsorbed depreciation in its hands. in construing a taxing statute, the rule of strict construction has to be applied and only expressed words in the act can justify an interpretation against the assessee in the matter of carrying forward of depreciation. in construing section 32, the limits or restrictions contained in section ..... jabalpur bench, jabalpur, has referred to this court for opinion the following question :'whether, on a proper construction of section 32(2) of the income-tax act, 1961, the tribunal was justified in holding that the unabsorbed depreciation of the assessee-registered firm, for the preceding assessment years allocated to the partners, if not .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(4)MPHT1; 2003(3)MPLJ554
..... the impugned judgment.'29. submission of the learned counsel for the petitioners is that though there is total substitution of provision in both the acts, namely, municipal corporation act and municipality act, the said amendment does not take away the effect of the decision rendered in the case of ratnaprabha (supra). on the contrary mr. jha has ..... relates to inconsistency. it is submitted by learned counsel for the petitioners that though section 126 of the municipalities act and 138 of the municipal corporation act have been amended, yet as the other provisions have not been amended a discordant note crops up in both the enactments. the learned counsel have referred to sections 139 to ..... expressed the view as under :--'it is open to the legislature to remove the defect pointed out by the court or to amend the definition or any other provision of the act in question retrospectively. in this process it can not be said that there has been an encroachment by the legislature over the power .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(1992)ACC389; 1993ACJ307
..... part of the driver or the owner, leading to the accident. the motor accident involved in this appeal is of 16.12.1979, i.e., prior to the amendment act of 1982. but on a perusal of the claim petition, i find that the contention of the learned counsel for the appellant is not borne out on facts. in ..... and another decision of the allahabad high court in union of india v. sushila devi 1990 acj 1 (allahabad).10. it is true that prior to the amendment of the motor vehicles act by act no. 47 of 1982, providing for vehicle owner's liability on the principle of 'no fault', the jurisdiction for claiming compensation on account of accident under ..... must be held as maintainable.12. the learned counsel for the appellant has further contended that the learned tribunal has erred in applying the principles of workmen's compensation act while deciding the quantum of compensation in the present case. it has been established in evidence and has been found by the learned tribunal that the deceased mukhtyarkhan .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2008(1)MPHT119
..... the municipality unless sooner dissolved, shall be five years from the date of its first meeting. here it is noteworthy that the municipalities act has been amended by amending act no. 18 of 1997. before the amendment the president of the municipality was to be elected as per provisions of section 55 by the councillors in the first meeting of ..... manner.'11. for the purpose of computation of period of two years, the full bench analysed various provisions of the act and after taking into consideration the fact that the municipal act has been amended by the amending act 18 of 1997 and thereafter, the president was to be elected directly by the people and not by the elected councillors ..... commence from the date of election as notified under section 45 of the act and not from the date of first meeting. thus, after the amendment it can not be said that because of the provisions of section 36(4) of the municipalities act the term of the president of the municipality shall commence from the first .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2004MP182
..... impugned judgment.' 29. submission of the learned counsel for the petitioners is that though there is total substitution of provision in both the acts, namely, municipal corporation act and municipality act, the said amendment does not take away the effect of the decision rendered in the case or ratnaprabha (supra). on the contrary mr. jha has argued ..... eventually expressed the view as under :'it is open to the legislature to remove the defect pointed out by the court or to amend the definition or any other provision of the act in question retrospectively. in this process it cannot be said that there has been an encroachment by the legislature over the power ..... to inconsistency- it is submitted by learned counsel for the petitioners that though section 126 of the municipalities act and s. 138 of the municipal corporation act have been amended, yet as the other provisions have not been amended a discordant note crops up in both the enactments. the learned counsel have referred to sections 139 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1995)122CTR(MP)178; [1995]213ITR76(MP)
..... short). the assessing officer, respondent no. 2, issued annexure a notice to the petitioner under section 14(4)(i) of the act requiring him to submit a return. by the taxation laws (amendment) act, 1972, section 16a has been inserted which provides for reference of the valuation of an asset to a valuation officer. the assessing officer ..... the prescribed form and verified in the prescribed manner. section 15 deals with return after due date and amendment of return. section 16(4)(i) reads as under :'16(4). for the purposes of making an assessment under this act, the assessing officer may serve, on any person who has made a return under section 14 or ..... to complete the assessment in conformity with the estimate of the valuation officer.learned counsel for the petitioner has invited our attention to chapter vii-b of the act dealing with registered valuers. any assessee who is entitled to or required to attend before any wealth-tax authority or the appellate tribunal in connection with any .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2008]300ITR124(MP)
..... reads as under (page 317):it is pertinent to state here that the aforesaid provision came on the statute book by the finance act, 2002, with effect from july 1, 1995. by virtue of this amendment, much confusion which had remained earlier really got cleared and the picture was frescoed without any kind of haze. if the provision which ..... held that the income of the assessee in that case cannot be treated to be as 'undisclosed income' for the purpose of assessment under chapter xiv-b of the act.10. from the above position it is luculent that once it is established that income-tax was deducted, the income cannot be treated as income from undisclosed sources.11 ..... salary income to the undisclosed income specified by the assessee and charged tax on the entire income of rs. 3,22,479 under section 158bb(1)(c) of the act. an appeal was filed before the income-tax appellate tribunal. it was reiterated before the tribunal that the salary income stood already disclosed and, therefore, ought to have .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1989]177ITR339(MP)
..... the circumstances precluding commutation of the amount of rs. 25 lakhs payable annually and it was, therefore, exempt under section 2(e)(iv) of the wealth-tax act. it has rightly been found here by the tribunal that the agreement does not preclude commutation of the amount of rs. 50,000 received by the assessee annually from ..... out the real controversy between the department and the assessee, so that the high court under its advisory jurisdiction can give an opinion on which the tribunal can act. the high court has ample jurisdiction to alter and reformulate questions submitted by the tribunal in order to bring out the real controversy between the parties (cit v ..... share of goodwill of the firm, is nothing but an annuity, not commutable and, therefore, exempt from wealth-tax under section 2(e)(iv) of the wealth-tax act; (ii) that on the retirement of the assessee from the partnership the assets and liabilities of the firm became the assets and liabilities of the remaining partners, and, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2001)ILLJ691MP; 2001(2)MPHT383
..... of 1994 w.e.f. 24-5-1994, were not entitled to gratuity under theprovisions of the act and the petitioners in w.p. nos. 2938/99, 3492/99, 3497/99 and 3495/99, having retired prior to the amendment made by act no. 34/94 and having been in receipt of wages above the maximum limit laid down, were ..... petitioner about maintainability of the application was rejected. thereafter, the controlling authority decided the matter, holding the respondent no. 2 entitled to gratuity under the provisions of the act and in appeal the respondent no. 1 has maintained the order passed by the controlling authority. the petitioner has, therefore, challenged the impugned order on the ground that ..... even otherwise not entitled to seek any relief under the provisions of the act. the entitlement of these retired teachers has also been assailed on the ground .....
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