Court : Madhya Pradesh
Reported in : AIR1961MP280
..... value of any land situate in bhopal area, in respect of which the date of publication of the notification aforesaid is after the commencement of the land acquisition (madhya pradesh amendment) act, 1957 (21 of 1958), is in excess of its market-value as on the 1st day of october, 1955, the market-value thereof shall be deemed to be ..... state of west bengal v. bon behari mondal, air 1961 cal 112.3. there is no force in this contention. after the amendment of clause (2) of article 31 of the constitution by the constitution (fourth amendment) act, 1955, a law with regard to the acquisition of property for a public purpose and providing for compensation for the acquisition cannot be ..... not hit by article 14 of the constitution.6. for all these reasons, our conclusion is that,the land acquisition (madhya pradesh amendment) act, 1959, (act no. 5 of 1959), is a valid piece oflegislation and that this petition must be dismissed.the petition is accordingly dismissed with costs.counsel's fee is fixed .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP146
..... therein was requisitioned within the meaning of article 31, the operation of article 19 was excluded. but there is no scope for drawing such analogy after the constitution (fourth amendment) act, 1955, as thereafter they dealt with two different subjects : article 31(2) and (2a) with acquisition and requisition and article 31(1) with deprivation of property by ..... 97. moreover it may also become necessary that the government should hold adequate stock of food-grains to prevent prices from soaring high due to cut-throat trade competition and cornering.98. for both the above reasons acquisition of food-grains and their storage clearly becomes a public purpose in the sense of purpose in which the ..... of new south wales, 1950 ac 235 at p. 311 observed:'.... their lordships do not intend to lay it down that in no circumstances could the exclusion of competition so as to create a monopoly either in a state or commonwealth agency or in some other body be justified. every case must be judged on its 'own .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1962]45ITR468(MP)
..... acquired in any year before the accounting year, the actual cost less the aggregate of all depreciation actually allowed to the assessee under the income-tax act or any act repealed thereby. as the supreme court pointed out in commissioner of income-tax v. dewan bahadur ramgopal mills ltd. the loss relating to income- ..... assessee contended before the income-tax officer that the written down value should be determined only on the basis of the depreciation allowed under the income-tax act as the removal of difficulties order, 1950, was ultra vires. this contention was rejected by the income-tax officer.the contentions were unsuccessfully repeated in appeal ..... the expression 'less all depreciation actually allowed to him under this act, or any act repealed thereby' used therein would in an assessment made under the act mean the depreciation allowance taken into account in computing the total world income, such an order would have amounted to an amendment of section 10(5) (b) and would have been .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP247; [1963]49ITR768(MP); 1963MPLJ353
..... m/s. ramadhin bhagwatdin. this is clear from the very plain language of sub-section (5) and the object with which that clause was incorporated in the act by the income-tax (amendment) act, 1953 (act no. 25 of 1953). sub-section (5) of section 35 is as follows:'(5) where in respect of any completed assessment of a partner in a firm ..... in the assessment of the firm m/s ramadhin bhagwatdin, the income-tax officer, satna, revised the assessment of each of the petitioners, under section 35(5) of the act, for the year 1955-56 by including the share of his profits in the firm m/s. ramadhin bhagwatdin and made the impugned orders of assessment.4. shri jagdishswaroop, learned ..... of each of the petitioners is for the issue of a writ of certiorari for quashing an order of rectification of assessment under section 35 of the indian income-tax act, 1922, passed against him by the income-tax officer, satna, on 31st december 1960.3. the material facts are these. the assessment of the firm m/s. udhoji shri .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP34; [1967]63ITR689(MP)
..... account.' 4. the ordinance of 1949 was replaced by the taxation laws (extension to merged states and amendment) act, 1949, (hereinafter referred to as the 1949-act). section 3 of this act extended inter alia the indian income-tax act, 1922, along with all the rules and orders made thereunder, to all the merged states with effect ..... that resemblance, following the decision of the supreme court in ramgopal mills case. : [1961]41itr280(sc) , it cannot be held that the 1962 order substantially amends the indian income-tax act, 1922. 19. learned counsel referred us to the observations made by the supreme court : [1961]41itr280(sc) in the the case of ramgopal mills, ..... laws (part b states) (removal of difficulties) order, 1950. in our opinion, the contention that the impugned 1962 order is invalid inasmuch as it substantially amends the indian income-tax act, 1922, is concluded by the decision of the supreme court in ramgopal mills case, : [1961]41itr280(sc) and must, therefore, be rejected. 20. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1968MP107; [1970]78ITR405(MP)
..... meaning 'an individual or a hindu undivided family by whom expenditure or any other sum of money is payable .....' the definition of 'dependant' given by section 2(g), as amended by act no. 12 of 1959, is thus :--' 'dependant' means --(i) where the assessee is an individual, his or her spouse or minor child, and includes any person wholly ..... the year 1959-60 as also the statement of objects and reasons attached to the finance bill, it was held that the object of the amendments referred to earlier made in the act was to make the individual together with his or her spouse and the minor child a unit of assessment and further that there was good ..... specified rate is payable by an individual or hindu undivided family on the expenditure incurred in the previous year. section 4 of the act, which deals with the amount to be included in taxable expenditure, as amended by act no. 12 of 1959, stands thus:--'4. amount to be included in taxable expenditure:-- unless otherwise provided in section 5, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1971]80ITR656(MP)
..... the relevant year of assessment in this case is 1958-59, the liability to tax had to be determined under the income-tax act of 1922, as amended till then. under section 18a of that act advance payments had to be made by every assessee. thus, in the case of unregistered firms, advance tax had to be deposited by ..... partners may have paid substantial advance tax on the income of the firm. but considerations of equity have seldom, if ever, any application in construing an act like the income-tax act. hardship of any individual case can, however, be avoided by the income-tax officer or the appellate assistant commissioner deciding in his discretion not to impose ..... penalty is registered firm or an unregistered firm which has been assessed under clause (b) of section 183, then, notwithstanding anything contained in the other provisions of this act, the penalty imposable under section (1) shall be the same amount as would be imposable on that firm if that firm were an unregistered firm.'5. this sub .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1973]30STC291(MP)
..... force by virtue of the provisions of section 119 of the states reorganisation act, 1956. by act 10 of 1958, the state of andhra pradesh amended act 16 of 1952, inter alia, extending that act to the telengana area. this act (act 10 of 1958) also amended the principal act by adding section 19 according to which the government could grant an exemption ..... or not and those who had not collected the tax. this classification, according to their lordships, was certainly reasonable and was related to the object of the amending act sought to be achieved.21. thus, the legislature while passing an enactment would have the choice to select persons or class of persons, goods or class of ..... not, in our opinion, impose any restriction on free trade. the argument that the prices will increase and the petitioners will not be able to stand in competition with the dealers of other states, cannot evidently be accepted as the provision would have no direct effect on the freedom of trade. we, therefore, reject that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP1; 1974MPLJ699
..... of licence fee in respect of country liquor, particularly in view of article 277 of the constitution. but he challenged the validity of section 18 of the act as amended by the amendment act of 1964 on the ground that the government could not treat foreign liquor, at par with country liquor and could not impose a licence fee out of all ..... method by which carrying on of liquor trade can be regulated. when the contract is thrown open to public auction, it cannot be said thai there is exclusion of competition and thereby a monopoly is created. for all these reasons we are of opinion that the contention that the provisions of the regulation are unconstitutional as they abridge the ..... as about every other proposition in this field a reservation mustbe made. for their lordships do not intend to lay it down that in no circumstances would exclusion of competition so as to create a monopoly either in a state or commonwealth agency or in some other body be justified. every case must be judged on its own .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1979(4)ELT243(MP)
..... is not in dispute that for the purpose of this petition we are concerned with the provisions contained in section 4 as it stood before it was amended by the central excise and salt (amendment) act, 1973. this provision provides for assessment of value on the basis of which the duty is to be computed. the scheme of this section clearly indicates that ..... payable by the manufacturers of vegetable product under item 13 was leviable by weight per quintal of the excisable goods. by finance act of 1969 which came into force on 1st march,1969, item 13 of the first schedule was amended so that from that date the excisable duty leviable was made ad valorem. metal containers are also subject to excise duty .....
Tag this Judgment!