Court : Madhya Pradesh
Reported in : [1996]219ITR19(MP)
..... we respectfully agree with the view taken in vidyavathi kapur's case : [1984]150itr319(kar) . it is not disputed that the assessment proceedings were pending when the amended rule 1bb came into force. the tribunal was, therefore, justified in setting aside the order passed by the wealth-tax officer and in remanding the case to the ..... of the assessee, the department filed an appeal before the tribunal. the tribunal considered the question as regards the applicability of section 7(4) of the act and held that the provision could be applied to all pending assessments as held by the appellate assistant commissioner. the tribunal also held that the aforesaid provision was ..... :'whether, on the facts and in the circumstances of the case, the tribunal is justified in holding that section 7(4) of the wealth-tax act, inserted by the finance act, 1976, is procedural in nature and is applicable to all the pending assessments including the assessments prior to the assessment year 1976-77 ?'2. briefly .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2001MP10; 2001(2)MPLJ339
..... due execution of the agreement and passing of the consideration.11. plaintiff has stated that he was not involved in the land dealing as commission agent, which goes against his amended plaint as para 2(ba) he has himself pleaded in the plaint that he was involved in sale and purchase of the land. he has further deposed that he was ..... plaintiff.10. it may be seen that burden of proof lies heavily on a person enjoying good faith and active confidence under the provision of section 111 of the evidence act. defendant is a widow and aged woman and was having confidence over the plaintiff and had depended upon the plaintiff for sale of her land to kaspad mohri and jagatnarayan ..... was having 28 plots, two were sold on 4-1-92, on which date agreement was also executed. sale deeds were @ rs. 27/- per sq. ft. and plaintiff has acted as commission agent in the land deal and the signatures were put by defendant on several stamp papers. defendant annapurna is awidow and old woman of 60 years. it was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1961MP314
..... plaintiffs 2 and 3 as parties to the appeal.by the second application dated 25th march, 1958, he sought leave under order 6, rule 17, of the code to amend the plaint with a view to showing that he brought the suit on behalf of the dissolved firm bawalram moolchand. by the third application dated 1st september, 1958, he ..... 's view to that effect is correct.7. in regard to the three applications, it is sufficient to say that if the applications for amendment were to be allowed, the operation of section 22, of the limitation act could not be excluded : firm seth hiralal hazarilal v. jagan nath, air 1957 raj 298. further, the provisions of order 41, rule ..... a deceased partner must join in suing in a partnership contract jointly with the surviving partners, we are not wrong in holding that, notwithstanding the provisions of the contract act, the old practice of the small cause court need not be changed.'on the other hand, the contrary view was maintained by the calcutta high court: see ram narain .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1958MP355
..... the administrator under section 80, it may so happen that by the time the suit is filed, the committee may be reconstituted and then it will necessitate amendment of the plaint. a lay litigant against the municipality will, therefore, always be exposed to the risk of his losing his case on the mere technicalities of ..... , and not to the municipality. sanction to construct certain building had been granted to him by the municipality, but it was superseded under section 238. punjab municipal act, and the sanction was suspended by the deputy commissioner, sialkot. the plaintiff, then, served a notice on the secretary of state for india in council, through ..... corporate that it loses the fundamental characteristics of a corporation and is transformed into a department of the state. section 37 of the central provinces and berar municipalities act, 1922, specifically says that every committee shall have a perpetual succession and a common seal and in such name shall sue and be sued. this provision .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1982(10)ELT97(MP)
..... turn, was superseded by notification dd 1st august 1974 by which the duty on nylon yarn was raised to rs. 42/- per kilogram. 'by the finance act, 1975, the tariff item- no. 18 was amended and the rate of duty was enhanced from rs. 60/- to rs. 85/- per kilogram. thereafter the notification dated 1st august, 1974 was superseded by ..... ltd. v. union of india-air 1970 sc. 1173, p. 1180. section 38 of the act as it stood at the relevant time before its amendment by act no. 22 of 1973 provided that the rules shall have affect as if enacted in the act. the section also contains the requirement of laying before both houses of parliament. even assuming, therefore, ..... .' these observations impliedly mean that except section 4 there is no provision in the act regarding the time with reference to which the rate of duty is to be applied. in face of rule 9a when parliament alters the rate of duty by amending the schedule or when the central government alters the extent of exemption by issuing notifications .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1982(10)ELT844(MP)
..... pendency of this petition, rule 10 of the excise rules was replaced by section 11a, introduced earlier in the act by the amending act no. 25 of 1978, but brought into force with effect from 17-11-1980. this amendment led to amendment of the petition for raising an additional ground that the proceedings commenced with the notice issued under rule 10 did ..... 10 framed earlier under the act. section 11a was brought into force w.e.f. 17-11-80 and simultaneously from the ..... providing for assessment and collection of duties imposed by the said act. rule 10 therein provided for recovery of duties not levied or not paid, or short levied or not paid in full or erroneously refunded. by the amendment act no. 25 of 1973, section 11a was inserted in the act to cover the field falling within the ambit of rule .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1994(0)MPLJ482
..... is in violation of the conditions of service of the employees contained in service regulations framed under the food corporation of india act, named as food corporation of india staff regulations, 1971, as amended on 22-2-1982. the argument is that 'absence from duty' is one of the enumerated misconducts under the regulations and ..... holding of a disciplinary enquiry, requiring affording of reasonable opportunity to the employee to defend himself, could not have been dispensed with by treating his misconduct as an act of abandonment of ..... to treat absence from duty or failure of the employee to report for duty in spite of notice, as deemed abandonment is invalid because statutory regulations cannot be amended or nullified by executive instructions. a bare perusal of sub-paragraphs (iv) and (v) quoted above of the circular annexure zl, makes it manifest that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995CriLJ584
..... special court' shall be deemed to be a public prosecutor. 13. section 36-d provides --(1) any offence committed under this act on or after the commencement of the narcotic drugs and psychotropic substance (amendment) act 1988, until a special court is constituted under section 36, shall, notwithstanding anything contained in the code of criminal procedure, 1973 ..... , be tried by a court of sessions. 14. section 37 of the n.d.p.s. act provides (1)(a)that notwithstanding anything contained in ..... default of the prosecution to complete the investigation and file the challan within the prescribed period.supreme court further observed (at p. 3716 of air scw):with the amendment of clause (b) of sub-section (4) of section 20 r/w proviso to subsection (2) of section 167 of cr. p.c. an .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2006(1)MPHT12
..... agencies in the care, protection, treatment, development and rehabilitation of such juveniles.5. it is relevant to state here that the juvenile justice act, 2000 was enacted to consolidate and amend the law relating to juveniles in conflict with law and children in need of care and protection, by providing for proper care, protection and ..... legislation meant for protection of infants who commit criminal offences and therefore such provisions require to be liberally and meaningfully construed so as to advance the object of the act.4. in the said judgment, s.b. sinha, j. in paragraphs 48 and 49 dealt with the objects of juvenile justice legislation. they read as under ..... , ipc on the ground that the trial has not been completed within four months as mandated under section 14 of the juvenile justice (care and protection of children) act, 2000, as his liberty has been curtailed and freedom constricted.3. in pratap singh v. state of jharkhand and anr., : 2005crilj3091 , the constitution bench of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996CriLJ1238
..... case complaint was filed 8 months after the sample of curd was taken and 11 days later, the accused applied to send sample given to him (under the act as it stood before the amendment), to the central food laboratory which reported that the sample had become highly decomposed and unfit for analysis. the court held that though the report of the ..... he director, central food laboratory, was furstrated. since the revision petitioner has been prejudiced thereby, he is entitled to an acquittal.5. section 13 and certain other provisions of the act have been amended by act no. 34 of 1976 and consequently some rules have also undergone change. undoubtedly, a person accused of an offence under the ..... act, has a right to apply to the court to have another part of the sample sent to the central food laboratory for analysis so that better opinion may be obtained. .....
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