Court : Madhya Pradesh
Reported in : (2004)187CTR(MP)20; [2004]265ITR1(MP)
..... year. in order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the ..... ; in this, as in some other are as the law, the dog is allowed but one bite.' it may also be noted that section 44f was introduced in our act by an amendment made in 1939 after the decision in bilsland's case [1936] 20 tc 446 ; [1936] 2 all er 616 (kb). the legislature when it enacted section 44f must be ..... note, has submitted that the concept of bad debt was quite different before the present provision was brought on the statute book. to highlight the impact and import of the amendment he has drawn inspiration from the circular issued by the central board of direct taxes. learned counsel has also submitted that the bad debt need not be established and once .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2001]251ITR492(MP)
..... such a preliminary statement before the search could not be recorded under the provisions of section 132(4). 9.2 to overcome these difficulties; the amending act, 1987, has amended the said sub-section (1a) to extend similar powers to the director-general or director. as per the new definition of 'director-general or director ..... also includes a deputy director and an assistant director. thus, the powers have been extended to the director-general, director, deputy director and the assistant director. the amending act, 1987, has further extended the powers to an authorised officer under sub-section (1) of section 132 before he takes search and seizure action under clauses (i ..... 132a, 133, 133a and 138, the aforementioned departmental circular was issued which reads as under (page 44) :'by the direct tax laws (amendment) act, 1987.--the scope and effect of the amendments made in section 131 as also in sections 132, 132a, 133, 133a and 138, have been elaborated in the following portion of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(2005)ACC603; 2005ACJ1342; 2005(1)MPLJ392
..... as it is well settled rule. it would be useful to repeat the summary of findings of the said judgment as under:'(i) chapter xi of the motor vehicles act, 1988 providing compulsory insurance of vehicles against third party risks is a social welfare legislation to extend relief by compensation to victims of accidents caused by use of motor ..... vehicles. the provisions of compulsory insurance coverage of all vehicles are with this paramount object and the provisions of the act have to be so interpreted as to effectuate the said object.(ii) insurer is entitled to raise a defence in a claim petition filed under section 163a or ..... policy conditions would apply 'the rule of main purpose' and the concept of 'fundamental breach' to allow defences available to the insurer under section 149(2) of the act.(vii) the question as to whether the owner has taken reasonable care to find out as to whether the driving licence produced by the driver (a fake one or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001ACJ377; AIR2000MP22
..... enable the tribunal to satisfy itself in respect of the matters necessary for awarding compensation under section 140 of the act.8. thus, it is very clear that the object underlying the enactment of section 140 of the act as amended in 1994, is to make available to the claimants compensation amount to the extent of rs. 50,000/- in ..... case of death, and rs. 25,000/- in case of permanent disablement, as expeditiously as possible and the said award has to be made before adjudicating the claim under section 166 of the act.9. the ..... vehicle is insured.17. the record of this case shows that the insurance company has taken the matter very casually. the insurance companies are governed under the insurance act. they are doing monopolistic business under the statute.18. counsel for the appellants/claimants stated at the bar that they 'have now received information that the owner had .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1994MP24; 1994(0)MPLJ101
..... it is pertinent to note that after the written statement was filed by respondent nos. 2 to 5 challenging the tenability of the suit, the plaintiffs amended their plaint on 30-4-1984. according to the amended plaint (para 5a of the plaint) it was averred that in view of the averments of respondent nos. 2 to 5 that they do not ..... chafekar has cited the judgment of miss s. sanyal v. gain chand, air 1968 sc 438, wherein the supreme court has held that under the delhi and ajmer rent control act, a relief under section 13(1), (3) cannot be granted unless the landlord holds single and indivisible contract of tenancy. the contract of tenancy cannot be divided into two ..... ejectment of the tenant from the portion owned by them exclusively and such a case is clearly covered by the statutory exception under section 109 of the transfer of property act. so, when even a co-owner, on partition, can seek the eviction of the portion which falls to his share despite a single tenancy of different portions in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1995MP50; 1995(0)MPLJ463
..... the expression 'any person, committee or corporation for the time being managing or administering any wakf or wakf property' employed in section 3(f) of the act. this was inserted by section 3(ii) (b) of wakf amendment act, 1964 (34 of 1964), the words preceding this expression are 'save as otherwise provided in this ..... act.' in order to appreciate this, it is necessary to see whether act provided any 'otherwise' position putting fetter on later situation this brings me to section 42 of the act which contains as under:'42. power ..... 2 to 7 have also filed return opposing the reliefs contained in the petition.3. the petitioners also filed ia no. 4682/ 92 seeking amendment in the petition. without formal order on amendment parties are also heard on this application.4. i have heard both the sides.5. the learned counsel fpr the petitioners questioned the validity of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1980MP95
..... with which alone we are concerned.15. the railway's liability as carrier of goods is laid down in the indian railways act, 1890. the act has been considerably amended with effect from 1-1-1962 by the indian railways (amendment) act (39 of 1961). prior to 1-1-1962, the responsibility of railway as carrier of goods was substantially that of a bailee ..... 1-1-1962, as it was earlier under the old section 72 to attract its liability as a bailee. in this respect there has been no change by amendment of the railway act. the expression 'goods delivered to the administration to be carried by railway' occurring in the old section 72 has been retained in the new section 73 to ..... under provisions of the contract act, by virtue of the old section 72 of the railways act. after 1-1-1962, by the new section 73, the character of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1970MP91; 1970MPLJ16
..... to be settled on such person as an occupant on payment of land revenue at the village rate.'(n.b. the section is quoted as amended by section 45-a.)chapter v of the act deals with miscellaneous matters. sections 25 to 27 provide for appeals, but an order of the jagir commissioner under section 10 is not made ..... maintenance allowance; (iii) the net amount of mansab payableto the iagirdar; and (iv) such other matters as may be prescribed.' (n.b. the section is quoted as amended by section 45-a.)section 11, which follows section 10, makes provision for payment to a co-sharer a share out of mansab payable to a iagirdar in proportion to ..... provided in the second sub-section of section 39. the language employed in section 39 is thus apparently quite comprehensive. bat statutory provisions like section 39 of the act, which oust the jurisdiction of the ordinary courts in spite of their apparent wide language, have certain inherent limitations. thus the second subsection which prevents the calling in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP67
..... she automaticallybecame entitled to the crops also. the application was allowed without notice to the judgment-debtor, and the warrant of possession andthe list was ordered to be amended accordingly. j(8) possession of the lands along with the standing crops was obtained by the decree- holder auction-purchaser through the interven tion of the court ..... both of which the questions for consideration were different. another reason, which was given in beniprasad case, air 1953 nag 9 was that there was a local amendment to order 20, rule 14 (preemption decree), civil procedure code, to the effect that if there are crops standing on the property, possession of the property shall not ..... , and consequently it could have no relevance to cases to which the section 8 did not apply. it appears that the local amendment was giving effect to section 8 of the transfer of property act while passing decrees in pre-emption suits. no help can, therefore, be drawn from the language of decrees in preemption suits, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1981MP151
..... contention of mr. hattangodi, who supported the view of the high court that neglience need not be proved is that chapter viii of the act is a consolidating and amending act relating to motor vehicles and their use on a public place and as such it contains the entire law, procedural as well as substantive, and ..... not lay down the good law. he further contended that the view taken by the motor accidents claims tribunal is correct.6. section 110 of the motor vehicles act provides:'section 110. claims tribunals:-- (1) a state government may, by notification in the official gazette, constitute one or more motor accidents claims tribunals (hereinafter ..... 241 (kader v. thatchamma) and air 1973 delhi 67 (dewan harichand v. mpl. corporation of delhi), he, therefore, contended that as the motor vehicles act provided that a claim petition could be filed by the legal representatives, the appellant-brother was entitled to claim compensation.5. learned counsel appearing for the respondent contended .....
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