Court : Madhya Pradesh
Reported in : AIR1989MP143; 1989MPLJ312
..... vcr rules of 1983 and the amending act no. 34/1983 cannot be said to be unconstitutional and the classification appears to be quite reasonable. looking to the size of the cinema building where film is exhibited ..... for which separate rates of duty have been prescribed for every show and not per seat, depending upon the population of the town. vcr rules, 1983 and the amending act no. 34/1983 were subject-matter of challenge before this court in central circuit cine assogn. v. state, air 1987 madh pra 113 and this court held that ..... past, the entire film trade of the state of m.p. is gravely concerned and upset by the advent of a new menace, of unfair, illegal and throttling competition by video film exhibition in videotoriums, hotel and restaurants on large screens which is absolutely illegal and violates the provisions of several enactments and the rules framed thereunder, .....
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 : AIR1988MP297; 1988MPLJ652
..... as required by sections 47 and 48, there are other things also which are to be borne in mind to fulfil the other requirements of section 47 to exclude unhealthy competition between operators and creation of monopoly in favour of any particular operator. this is clearly spelt out in clauses (c) and (e) of section 47. if an ..... 319 which throws much light on the ambit and scope of the newly inserted definition clause, sub-section (28-a) in section 2. it was observed that the amendment was meant to take care of the confusion that existed earlier making a distinction between the terms 'route' and 'highway' on account of the privy council decision in ..... was nothing but an application for a fresh permit which was not permissible under section 57(8) as that tantamounted to circumventing provisions of section 47(3) of the act. he also contended further that the applicant (herein first respondent) was already having 9 permits in that sector and granting his prayer would be encouraging monopoly. the .....
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 : [1990]183ITR445(MP)
..... , never came up for consideration in those cases and, as such, those cases cannot be treated as authority for the interpretation of section 271(1) of the act after its amendment by the1974 amending act.29. with regard to cit v. r. ochhavlal and co. : [1976]105itr518(guj) it was pointed out by shri gupta that it was a case under ..... payable by the said unregistered firm on the income so computed and calculate penalty on that basis. the contention that in view of the amendment to section 271(1) of the act by the direct taxes (amendment) act, 1974, no penalty could be imposed on a registered firm which had paid the entire tax before the imposition of penalty, was found ..... ) of section 271 itself. this was, however, not done.39. it has not been seriously disputed by learned counsel for the assessee that, prior to the amendment of section 271 by the 1974 amending act, the mere default in compliance with any of the provisions contained in clauses (a), (b) or (c) of sub-section (1) of section 271 of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(1986)ACC314; AIR1986MP251; 1986MPLJ689
..... rules, 1974, which read as under: '78-a. reservation of permits for scheduled castes and scheduled tribes.-- (i) from the date of the commencement of the motor vehicles (amendment) act, 1978 (no. 47 of 1978) and subject to the provisions of sub-section (1-d) of section 47, sub-section (1-a) of section 55 and sub-section ..... 47 of the act, keeping in view its scheme that while fixing the limit of the number of stage carriage permits, the regional transport authority ..... grant of permits are published under section 57(3) of the act to enable interested persons to make representations. the central idea is that the applicants and those who will make representation should all know the limit of permits to be granted, to ensure thorough and fair competition. 20. it is also clear from the provision of section .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1986)53CTR(MP)452; [1986]161ITR121(MP)
..... learned counsel and after going through the case law, we are of the opinion that the provision has been interpreted by making a subsequent amendment to section 40(b), explanation 2, which was inserted by the taxation laws (amendment) act, 1984, with effect from april 1, 1985, that:'explanation 2.--where an individual is a partner in a firm on behalf, or for ..... the partner as such and, therefore, such interest paid could be disallowed under section 40(b) of the income-tax act. he further submitted that according to section 64(2) of the income-tax act, which was inserted by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, it has been provided that:'where, in the case of an individual being .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1985]155ITR629(MP)
..... relates to any one building in the occupation of a ruler, being a building which immediately before the commencement of the constitution (twenty-sixth amendment) act, 1971, was his official residence by virtue of a declaration by the central government under paragraph 13 of the merged states (taxation concessions) order, ..... . the petitioner has, therefore, filed the present petition to quash the notice dated november 27, 1981, annexure-h, issued under section 17 of the w.t. act.4. according to the petitioner, the notice for reopening the assessment was wholly without jurisdiction. further, according to the petitioner, presumably the first respondent had purported to ..... in brief thus : the petitioner, who owns movable and immovable properties, has been submitting his wealth-tax returns according to the provisions of the w.t. act. the assessment year involved in the present petition is 1974-75. in his wealth-tax returns, the petitioner gaveall the necessary details about the property held by .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1984MP98
..... . w. b. board of examination. air 1983 cal 275 held that the executive order of state government constituting a special examination board to conduct competitive test for admission to medical/engineering/technological colleges is illegal. but the case is clearly distinguishable. in that case it was found that the cower ..... government would, undoubtedly, be competent to pass executive orders in this regard.'6. the madhya pradesh vishwavidyalaya adhiniyam, 1973 has been enacted to consolidate and amend the law relating to universities and to make better provision for the organisation and administration of universities in madhya pradesh. section 37 (i) provides that ..... and its council for undergraduate studies for medical and dental science and the council for undergraduate studies in engineering and technology under the calcutta university act, 1979. that is not the case here. the universities here are not empowered to conduct such entrance examination for admission to medical colleges. therefore .....
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 .....
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