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 : 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 : (2003)183CTR(MP)503; [2003]263ITR77(MP)
..... 258 itr 13) which has been referred to above in paragraph 61.3.2 has laid down as under (page 58) :'61.3.2. the finance act, 2002, has amended section 158bb to clarify that the block assessment of undisclosed income is to be based on the evidence found in the search and material or information gathered in post ..... aforesaid order it is submitted by mr. rohit arya, learned counsel for the revenue, that the tribunal has misconstrued the provision engrafted under section 158bb of the act inasmuch as the said provision unequivocally lays postulate that the assessing officer can take into consideration the information at the time of assessment and the report of the ..... therefore, of the opinion that the assessing officer is not at all justified in making impugned addition in block assessment framed under section 158bc of the income-tax act. we, therefore, hereby delete the addition of rs. 1,88,042 made by the assessing officer in the assessment framed under section 158bc on account of alleged .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2003)184CTR(MP)349; [2004]270ITR314(MP)
..... case may be, as increased by the aggregate of the losses of such previous years. it is pertinent to state that the major part of this provision has been amended by the finance act, 2002, giving retrospective effect w.e.f. 1st july, 1995. if the provisions so inserted in main sub-section (1) and sub-section (c) are read ..... not falling under clause (c);' 4. it is pertinent to state here that the aforesaid provision came on the statute book by the finance act, 2002, w.e.f. 1st july, 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 is ..... of the block period shall be the aggregate of the total income of the previous years falling within the block period computed in accordance with the provisions of the act on the basis of evidence found as a result of search or requisition of books of account or other documents and such other material or information as are available .....
Tag this Judgment!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 : 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 : (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 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]245ITR277(MP)
..... , learned counsel for the petitioner, and shri r.l. jain, learned counsel for the respondent.6. the relevant clause (a) of section 147 of the income-tax act, as it stood before the amendment of 1987 (with effect from 1st april, 1989), reads as follows :'147. if- (a) the assessing officer has reason to believe that, by reason of the ..... p-11 and p-12), issued by the respondent--income-tax officer, h-ward, circle-i, indore, under section 147(a) of the income-tax act, 1961 (as it stood before the amendment of 1987), calling upon the petitioner to submit fresh returns of his income for the assessment years 1984-85 and 1985-86.2. at the outset it ..... property.11. the supreme court in calcutta discount co. ltd. v. ito : [1961]41itr191(sc) while construing a similar provision of section 34 of the old indian income-tax act, 1922, held (headnote) :'(ii) that the words 'omission or failure to disclose fully and truly all material facts necessary for his assessment for that year', used in section 34 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)162CTR(MP)386
..... m. choudhary, learned counsel for the petitioner and shri r.l. jain, learned counsel for respondent.6. relevant clause (a) of section 147 of the income tax act, as it stood before the amendment of 1987 (with effect from 1-4-1989 read as follows :147. ' if-(a) the assessing officer has reason to believe that, by reason of the omission ..... annexures p/11 and p/12) issued by respondent. the income tax officer m-ward, circle-i, indore, under section 147(a) of the income tax act, (as it stood before the amendment of 1987), calling upon the petitioner to submit fresh return of his income for assessment years 1984-85 and 1985-86.2. at the outset it may be ..... .10. hon'ble the supreme court in calcutta discount co. ltd. : [1961]41itr191(sc) , while construing a similar provision of section 34 of the old indian income tax act, 1922, held :'(ii) that the words 'omission or failure to disclose fully and truly all material facts necessary for his assessment for that year' used in section 34 postulated a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(2)MPHT193
..... can be more than 50% for the reserved categories including women (of general and reserved category).22. chapter 14-a has been introduced in the act of 1993 by amendment act no. 43 of 1997 w.e.f. 5-12-96 for making special provisions including for reservation of seats in the panchayats falling in the scheduled ..... realised. neither they could be made literate not their economic condition has been improved to the entire satisfaction of the government. they are found still incapable competitively to take part effectively in the democratic processes and self government institutions. this is evident from the fact that the parliament has felt it necessary to introduce ..... a view that the exclusive participation of deprived and oppressed sections of the society in local self government bodies in their areas is ensured because in open competition with the advanced sections of the society they can never have any share to participate in self governance. a close and careful examination of the provisions .....
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