Court : Madhya Pradesh
Decided on : Jan-22-1973
Reported in : AIR1973MP104; 1973MPLJ411
..... provisions the sub-divisional officer placed in charge of the duties would not be competent to exercise the statutory powers conferred on the collector under section 55 of the act. i am of the opinion that where statutory powers are conferred on a particular officer those powers cannot be exercised by an officer holding current ..... in current charge of the duties of the collector could preside over the election meeting for the election of the president and vice-president, under section 55 of the act. this question has been referred because of conflicting views expressed by division benches of this court regarding the meaning of the words 'current charge' ..... in that capacity he held an office of profit under the council within the meaning of clause (c) of section 35 of the madhya pradesh municipalities act, 1961 (hereinafter referred to as 'the act'). under section 94 of the act a council is empowered to appoint officers besides those specified there-under as may be necessary and proper for .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jan-29-1973
Reported in : AIR1973MP248; 1973MPLJ103
..... was instituted.10. the mortgagees were in possession of the suit house. they were receiving rents, which amounted to part payment within the meaning of sub-section (2) of section 20 of the act, which reads thus:--'where mortgaged land is in the possession of the mortgagee, the receipt of the rent or produce of such land shall be deemed to ..... meaning.'25. we are clearly of the view that the word 'rent' cannot be read as ejusdem generis with 'produce' in section 20 (2) of the act.the principle of sub-section (1) of section 20 of the act is that a payment on account of a debt or of interest should give a fresh start of limitation for a suit for ..... to be within limitation.27. there is yet another ground for which the suit must be held within limitation. it is by giving 'the plaintiff benefit of section 19 of the limitation act it may be recalled that there was a partition among the three brothers, anoopchand, santokchand and meharchand. in this court, the plaintiff-appellant made an application .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-13-1973
Reported in : [1974]93ITR480(MP); 1973MPLJ866
..... december, 1971, by letter, annexure 'b', that the cash amount of rs. 2,02,500 lying with the central excise department stood seized under section 132 of the act. the petitioners then filed this petition under article 226 of the constitution on 12th january, 1972, praying that a mandamus be issued against the income-tax ..... 500 in favour of the petitioners. during the pendency of this petition the income-tax officer passed an order on 7th march, 1972, under section 132(5) of the act specifying the tax on theestimated undisclosed income and other existing liability of the petitioner-firm and directing the retention of the entire amount of rs. ..... thing represents either wholly or partly income or property which has not been disclosed for the purposes of the indian income-tax act, 1922 (xi of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), he may authorise any deputy director of inspection, inspecting assistant commissioner, assistant director .....
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 : Feb-28-1973
Reported in : AIR1973MP261
..... 16th edition, 320' when the respondent was not willing to join in the submission, the remedy of the appellant lay by way of an application under section 20 of the arbitration act. we are fortified in that view by the decision of the supreme court in thawardas pherumal v. union of india, air 1955 sc 468. while ..... before the arbitrators, the respondent reiterated that the the reference to arbitration was premature. once again, in, the court below, the respondent while applying under section 30 of the arbitration act for setting aside the award, had specifically alleged in para 5 of the application that 'there was no dispute or difference as contemplated by clause 61 ..... , the supreme court has observed:'but what confers jurisdiction on the arbitrators to hear and decide a dispute is an arbitration agreement as defined in section 2(a) of the arbitration act, and where there isno such agreement, there is an initial want of jurisdiction which cannot be cured by acquiescence. it may also be mentioned .....
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 : Mar-22-1973
Reported in : 1973CriLJ1559; 1973MPLJ707
..... question for decision in that case before the supreme court was whether the aforesaid statement made by the accused waa admissible in evidence by virtue of section 27 of the jevidence act, the diamonds having been found with the person named. in the facts of that case their lordships came to the conclusion that the police had ..... to the accused murarilal who gave the information and, as such, one of the essential requirements to constitute the 'fact discovered' within the meaning of section 27 of the evidence act is not present. another face of the same argument has been placed by contending that the accused murarilal only informed that he had sold the hasli to ..... that was independent ol the information contained in the said memo, he argues that in order to make this statement admissible in evidence by virtue of section 27 of the evidence act, it is necessary that the information so given should have itself directly led to the discovery without tha further assistance of the owner of the shop. .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-04-1973
Reported in : AIR1974MP85; 1973MPLJ929
..... to any place outside the state will be beyond the powers conferred on the state government by the order issued by the central government under section 5 of the essential commodities act. therefore the order issued by the state government vide notification no. 7101-2993-xxx-(i)-72 dated the 4th august 1972, modified by notification ..... of the central government.' this clearly goes to show that although powers were delegated to the state government, but in regard to orders under section 3(2)(d) of the essential commodities act the state government was not authorized to issue any order (i) in affect inter-state transport or distribution (2) or to affect ..... amounts ed to a total prohibition. 12. the order issued by the central government under section 5 of the essential commodities act, 1955, dated the 18th june, 1966. rung thus:-- 'in exercise of the powers conferred by section 5 of the essential commodities act, 1955, (10 of 1955), the central government hereby directs- (a) that the powers .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-04-1973
Reported in : 1974MPLJ55; [1974]33STC536(MP)
..... a request by the commissioner of sales tax, the learned member of the board of revenue has referred the following question for our consideration under section 44(1) of the m.p. general sales tax act, 1958:whether, under the facts and circumstances narrated above, the railway freight deducted in the bill is not part of the sale price as ..... defined in section 2(o) of the m.p. general sales tax act, 19583. so far as the bills produced before the sales tax authorities were concerned, the amount of freight, it appears, was not separately shown. ..... recorded by the learned member of the board of revenue that we are required to answer this reference.4. sale price has been defined by section 2(o) of the m.p. general sales tax act, 1958, as follows:'sale price' means the amount payable to a dealer as valuable consideration for the sale of any goods, less any sum .....
Tag this Judgment!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. .....
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