Court : Madhya Pradesh
Decided on : Apr-12-1973
Reported in : [1975]100ITR258(MP); 1973MPLJ996
..... of partnership dated november 1, 1956, did not constitute a genuine and valid firm and, therefore, the firm was not entitled to registration under section 26a of the act. no doubt, problems of this character commonly involved mixed questions of fact and law. where, however, the tribunal has not been properly instructed upon ..... appeal, the tribunal accepted the assessee's contention that the firm, m/s. s. s. ratanchand darbarilal of satna, was entitled to registration under section 26a of the act. the operative part of the tribunal's order reads :' the assessee has effectively separated the business of satna from the business of katni and there ..... rs. 4,444 was divided equally between darbarilal dhanyakumar and ratanchand abhajkumar ... '7. both the katni and satna firms separately applied for registration under section 26a of the act. the registration was refused in both thecases by the income-tax officer, and that refusal was confirmed on appeal by the appellate assistant commissioner.8. .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Sep-24-1973
Reported in : AIR1974MP35; 1974MPLJ27
..... which is material and the landlord can get the premises vacated not only for his own need, but for the members of the family mentioned in section 2 (e) of the act once the tenant has given up the tenancy and has secured an alternative accommodation, his dependants cannot claim that a fresh tenancy ought to be created in ..... the house in their own right.9. the learned counsel for the petitioners invited attention to the definition of a 'member of the family' as per section 2 (e) of the m. p. accommodation control act. 1961, which is as follows:' 'member of the family' in the case of any person means the spouse, son, unmarried daughter, father, grandfather, ..... and 1961 regarding allotment of houses to displaced persons. awatarsingh will continue as a tenant under the ordinary law and the matter will be governed by section 12 of the m. p. accommodation control act. 1961. now, it is an undisputed fact that awatarsingh has constructed his own house and has shifted therein. as such, he does not .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-13-1973
Reported in : AIR1973MP235
..... the specified forest produce grown or found on such holding shall be deemed to have purchased such produce in contravention of the provisions of this act. (2) notwithstanding anything contained in sub-section (1)- (a) a grower of forest produce other than mahua may transport his produce from any place within the unit wherein such produce ..... , 1969, create an absolute monopoly in the state and prohibit any private trading except in the manner laid down by section 5 of the said act. we may usefully reproduce section 5 of the said act, which is as follows:--'section 5-- restriction on purchase or trans port of specified forest produce.- (1) on the issue of a notification under ..... its own prejudice. this doctrine is certainly different from and in addition to the principle of estoppel as per the provisions of section 115 of the indian evidence act. it is applied not only to private parties but also to executive actions taken on behalf of the state, during arguments it was pointedly brought .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Sep-10-1973
Reported in : AIR1974MP79; 1974MPLJ35
..... view taken by the learned judges in the cases mentioned in group b would represent the correct view taking into consideration, the wordings of section 7(v)(b) and section 7(v)(c) of the. court-fees act read with section 58-a of the m.p. land revenue code, 1959 and, for that reason, we would approve of the view expressed in ..... to be done there. we, therefore, dismiss this revision and remit the case to the trial judge to require the petitioner to pay court-fees under section 7(v)(c) of the court-fees act. as the matter was debatable, the trial judge shall give sufficient time to the petitioner to pay the requisite court-fees. however, in the circumstances, ..... and assessed to land revenue of rs. 3/- and 0.50 paise respectively as annual land revenue. however, the petitioner claimed to pay court-fees under section 7(v)(b) of the court-fees act on 20 times the assessed land revenue. that contention of the plaintiff was negatived by the trial judge. hence this revision by the plaintiff. 3. before .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-21-1973
Reported in : AIR1973MP278; 1973MPLJ815
..... the ordinance does not provide as to what kind of inquiry must be held by the principal before taking disciplinary action against the student guilty of misconduct. the section provides no special form of procedure and, therefore, the principal must adopt that procedure which is suited to the facts and circumstances of the case. it is ..... kind of domestic tribunal. the requirements of natural justice must depend on the circumstances of the case, the nature of the inquiry, the rules under which the tribunal is acting, the subject-matter that is being dealt with, and so forth.' in the earlier case of general medical council v. spackman, (1943 ac 627). lord atkin ..... natural justice do not have any fixed content and they depend upon the circumstances of the case, the nature of inquiry, the rules under which the tribunal is acting and the subject-matter that is being dealt with. the following observations of the privy council in ceylon university v. fernando, (1960) 1 wlr 223 are relevant .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-31-1973
Reported in : AIR1974MP26; 1973MPLJ899
..... as contemplated under order 21, rule 97. there is no occasion for considering the application of the third person itself under section 151 of the code of civil procedure; as when there is a specific provision en-acted in the code and the whole scheme of execution is specifically provided for, there is no occasion for use of the inherent ..... powers under section 151. it is also clear that the reply of decree-holder is not at all contemplated when a third person ..... and where the applicant is still resisted or obstructed in obtaining possession, the court may also, at the instance of the applicant, order the judgment-debtor, or any person acting at his instigation or on his behalf, to be detained in the civil prison for a term which may extend to thirty days, and may order the person or persons .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-27-1973
Reported in : AIR1975MP71
..... administrator. although the administrator was not the municipal council, the supersession did not mean that the municipal council as a corporate body ceased to exist. under section 18 of the act, the municipal council is a body corporate with perpetual succession. the documents on record clearly show that the proceedings under order 21, rule 32 of ..... a show-cause notice dated 22-12-1969, as to why he should not be removed from his office as a councillor under the provisions of section 41 (2) of the act. upon service of the notice, the petitioner withdrew from the execution proceedings on 5-1-1970. he then submitted his answer to the show- ..... which the state government was required to state reasons for the supersession of the municipal corporation. the entire decision turned on the language of section 422. under section 41 (2) of the madhya pradesh municipalities act, 1961, the state government, while ordering the removal of a councillor, is not required to state its reasons.7. that brings us .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Mar-09-1973
Reported in : [1974]94ITR243(MP); 1973MPLJ484
..... partners in the firm, m/s. muchhal and co. along with the deceased. it is on these facts that the applicability of section 10 of the act has to be determined. section 10 of the act is reproduced below for facility of reference:' property taken under any gift, whenever made, shall be deemed to pass on the donor's ..... their lordships held that both the aforesaid conditions are cumulative and unless each of these conditions is satisfied, the property would be liable to estate duty under section 10 of the act.40. the main point for consideration in this case, therefore, is whether both the aforesaid conditions are fulfilled in this case. though the principles enunciated ..... that bona fide possession and enjoyment of the gift was immediately assumed by the donee to the entire exclusion of the donor within the meaning of section 10 of the act.46. it is true, that an actionable claim is in the nature of incorporealproperty. but we must clearly recognize the distinction between ownership in incorporeal .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Sep-20-1973
Reported in : 1974CriLJ258; 1973MPLJ1065
..... shri laxman kumar (pw-1) to institute complaints. such a general authorisation, in our opinion is substantial and valid compliance with provisions of section 32 (3) of the act. such authorisation could not be treated on par with the provisions under which sanction is sought which requires the sanctioning authority to apply its mind ..... establish a market for regulating the purchase and sale of such agricultural produce and in such area as may be specified in the notification. thus under section 3 of the act. a notification to establish market was for regulating purchase and sale of the agricultural produce.7. rule 63 of the m. p. agricultural produce ..... did not obtain licence from the mandi committee lashkar. the mandi committee lashkar through its accountant instituted a complaint against the respondent for contravention of section 17 of the act for dealing in mirchi, dhania and haldi without obtaining a licence from the committee.3. the respondent admitted that he was carrying on trade in .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-13-1973
Reported in : 1974CriLJ57; 1973MPLJ692
..... gupta who caused the fatal injury to v. n. choudhary. we, therefore, hold that all the accused-appellants, including pravin kumar gupta, are guilty under section 302 read with section 34 of the indian penal code for causing the death of sitaram chouksey, v. n. choudhary and durga prasad mishra. we also affirm the finding of ..... sentences of imprisonment are to run concurrently. vijay simon and reuben pradeep (appellants in criminal appeals nos. 211 and 215 of 1973) have been convicted under section 302 read with section 34 for the murder of sitaram chouksey, v. n. choudhary and durga prasad mishra. they have been sentenced to death for these offences. they have also ..... learned additional sessions judge that all the three appellants are also guilty under sections 449 and 394 read with section 397 of the penal code.31. then comes the question of sentence. section 367(5) of the code of criminal procedure, before its amendment by act 26 of 1955, provided that if the accused is convicted of an .....
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