Court : Madhya Pradesh
Reported in : [1960]11STC511(MP)
..... the supreme court, it would but be proper to notice them.12. the argument that a suit for challenging the validity of assessment and for refund was barred under section 17 of the act was based on the privy council decision in raleigh investment co., ltd. v. the governor-general in council (1947) a.i.r. i947 p.c. 78, where ..... single judge of the allahabad high court took the view that the payment of illegal tax by the assessee was a payment under mistake and that, therefore, under section 72 of the contract act the taxing authority was bound to refund the moneys unlawfully received by it from the assessee on account of sales tax. when the matter went up before the ..... also common. shri chitale, learned counsel who appeared in support of m.p. no. 145 of 1958, contended that by the notification issued on 24th october, 1953, under section 5 of the act sales tax was levied on the sales by the importer of tobacco of the type referred to above and was payable by the importer; that no sales tax was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP272
..... be judged in a given state of circumstances. if in those circumstances it falls within the natural meaning of the word then it falls under section 19 of the limitation act. circumstances in thatcase were that there was a clear balance in favour of the plaintiff on the basis of mutual and current account coupled with ..... conciliation board on scrutiny of accounts holds that anything was due it should be made payable by instalments. can this be called an acknowledgment within the meaning of section 19? the learned counsel for the appellant relies upon the decision reported in bhalchandra rao v. brijlal, air 1946 nag 344. but in that case the judgment ..... -debtorhad admitted his liability regarding the decretal debt in his application to the debt conciliation board appointed under the c. p. and berar debt conciliation act. 10. the learned counsel for the appellant also relied upon the decision reported in subbaramayya v. iragam reddi, air 1939 mad 300, which referred to and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP216; [1960(1)FLR263]; (1960)IILLJ419MP
..... dependant on the good reports from the chief conservator of forests about his work, such good reports having been actually made after 18-12-1955, the government was bound to act on them and pro-mote the applicant, but the government by its inaction did not promote him until 18-6-1958; and that the loss of additional pay and allowances .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP200
..... party; and except also cases where, alter the death of the party; the relief sought could not be enjoyed or granting it would be nugatory.'8. although the section speaks of right to-prosecute or defend any action surviving to the executors or administrators still it indicates the limits within which the maxim 'actio personalis moritur cum persona ..... patna high courts as put succinctly by das, j. in air 1920 pat 841, and hold that the expression 'personal injuries' in section 306 as not confined to physical injuries.in air 1931 nag 9, staples, acting judicialcommissioner, has approved of this view as correct.it, therefore, follows that so far as claim for rs.300/- as compensation for ..... not causing the death of the party.' 'as a matter of ordinary construction* said lord bramwell in great western rly. co., v. swindon and cheltenham rly. co. 1884-9 ac 787, 'where several words are followed by a general expression as here which is much applicable to the first and other words as to the last, that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP307; [1960(1)FLR326]; (1960)IILLJ543MP
..... of india, giving them retrospective effect from 1-12-1956 and which later were enacted by the parliament and became a part of the provisions of industrial disputes act as section 25fff. the said provision is as follows:'1. where an undertaking is closed down for any reason whatsoever, every workman who has been in continuous service for ..... objections were answered by chagla, c. j. in that case. he held that in view of the definition of the term retrenchment as given in section 2(oo) of the act with sufficiently wide connotation it cannot be restricted to a running business and could properly include a business which is closed down. dealing with the objection ..... the decision reported in (s) air 1957 sc 121 and pointed out that although in that case the question as to the grant of compensation under section 25f of the act was considered and decided, from the point of view whether the term retrenchment included termination of employment due to bona fide closure of business, yet according .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP263
shiv dayal, j.1. this is a second appeal under section 325 of the zabta diwani, gwalior, relating to three disputes between two neighbours whose properties are adjacent to each others, separated by a common wall. the suit was in respect .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1962]13STC208(MP)
..... that as washers and leather belts sold by it were parts of machinery, the sales tax leviable was under item no. 16 of schedule no. 4 issued under section 5 of the act, the rate of sales tax payable in respect of sales of machinery, component parts of machinery and spare parts is rs. 3-2-0 ad valorem per cent ..... the view that the sales tax payable by the assessee on leather washers and belts sold would be according to item no. 32 of schedule no. 3 issued under section 5 of the act. according to this schedule, the sales tax payable on sales of leather goods of all kinds is rs. 6-4-0 ad valorem per cent. the assessee contended ..... orderp.v. dixit, c.j.1. this reference under section 13 of the madhya bharat sales tax act, 1950, by the commissioner of sales tax relates to. the assessment of sales tax during the assessment year 1953-54 on the assessee messrs r. r. contractor & co., indore. the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP206; [1960]39ITR131(MP)
..... off of losses against profits under the same head. it applies in terms only to the set off of losses under one head against income under anyother mentioned in section 6 of the act, (see the anglo-french textile co. ltd. v. commr. of income-tax, madras : [1953]23itr82(sc) .the question of setting off of losses against profits under ..... ordinary commercial principles of computing profits it must be set off against the profits from the same sources inorder to arrive at the income from that source under section 10 of the act the assessee is entitled toset off loss from one source against profits from another under the same head so that losses in one business can be adjusted against ..... loss of rs. 1,28,182 could be set off against the dividend income of rs. 64,926 from the companies registered in part b states under section 24(1) of the act. learned advocate-general said that as the business loss in part b states could not be wiped off because of the inadequacy of the amount of dividend from .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP43
..... think it necessary to notice or condemn the proceedings of the sessions judge held in the manner above described.'8. then came the act of 1882. it mode a departure in the procedure so far followed because section 269(2) of that code provided that'where the accused was charged with several offences some of which were and some were ..... to a certain extent, was given a statutory recognition with the result that the sub-section was redrafted in the following form:'when the accused is charged at the same trial with several offences of ..... not triable by jury, he should be tried by jury for all such offences.'this provision was, however, again altered by the act of 1898, when the old practice, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1961MP30
..... or the fear of disturbances. no case was pending against the evacuee kurban hussain on 7-5-1954 and the only possible ground for issuing notice under section 7 of the act against him is that referred to in the second case. now the question which really called for consideration before the custodian was whether kurban hussain had ..... . firstly i have not been shown any enactment withdrawing from the scope of the definition of 'evacuee' any person, who is covered by section 2(d)(ii).secondly, explanation i of section 4 of act no. 42. of 1954 clearly expounds that a person shall be deemed to have been resident in pakistan on the 7th day of may ..... from their father abdul hussain, that however the opponent asstt. custodian of evacuee property, madhya bharat, indore after issuing notice dated 9-3-1955 under section 7 of the administration of evacuee property act declared houses no. 671 in boharbakhal and no. 1240 in bazazkhana jaora as evacuee property, by his order dated 8-2-1956, that thereupon .....
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