Court : Madhya Pradesh
Reported in : [1986]158ITR705(MP)
..... 8. after hearing the submissions of either side, the tribunal by its order under consideration decided that the income-tax officer was justified in invoking section 145(2) of the act. it also held that having regard to the circumstances and relations of the witnesses with the assessee, the agreements could not be relied upon. ..... raising cost of manganese for the assessment year 1962-63, the appellate assistant commissioner confirmed the amount of rs. 8,409 on account of stores and explosives expenses the appellate assistant commissioner disallowed rs. 5,000 on the ground of excessive consumption of coal in respect of ghorwari and hirdyagarh colliery. he also ..... assumption, the income-tax officer, the appellate assistant commissioner and also the tribunal did not accept the accounts submitted by the assessee and applied section 145(2) of the act but in the orders passed by the income-tax officer, the appellate assistant commissioner or the tribunal, there was no material to find fault .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1981MP95
..... of the railway in respect of the period up to the termination of transit. when the transit terminates has been indicated in clause (a) of sub-section (5) of section 77 of the act. it says 'unless otherwise previously determined, transit terminates on the expiry of the free timeallowed (after the arrival of animals or goods at destination) for ..... or the consignee; (g) natural deterioration or wastage in bulk or weight due to inherent defect, quality or vice of the goods; (h) latent defects; (i) fire, explosion or any unforeseen risk; provided that even where such loss, destruction, damage, deterioration or nondelivery is proved to have arisen from any one or more of the aforesaid causes, the ..... the termination is divided into two distinct periods of time (1) within 7 days and (2) after seven days of the termination of transit. sub-section (1) of section 77 of the act lays down that for loss, etc. of the goods within 7 days the liability of the railway would be that of a bailee; but for goods .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1980CriLJ183
..... waltair (andhra pradesh). number of culprits connected-with these incidents are absconding as per case diary. there is prima facie material to indicate that explosive law and order situation was created by the acts and inflammatory speeches of the leaders and other union workers. in these circumstances, i am definitely of the view that in view of the ..... and 114 of 1978 were registered on april 3, 1978 and crime no. 118 of 1978 was registered on april 5, 1978-smt. basant rani was arrested under section 151 of the cr. p. c. which enraged indrajitsingh who collected number of labourers and incited them by inflammatory speeches. indrajitsingh incited the labourers to flow rivers of ..... put to jeopardy on frivolous grounds at the instance of unscrupulous or irresponsible persons or officers who may sometimes be in charge of prosecution-x x x x xthat section 438 of the code is an extraordinary remedy and should be resorted to only in special cases.(para 25 p. 379)15. in state of rajasthan, jaipur v .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1978MP122
..... may well be an elusive and unsafe guide and the supposed spirit can certainly not be given effect to in opposition to the plain language of the sections of the act and the rules made thereunder. if all that can be said of these statutory provisions is that construed according to the ordinary, grammatical and natural ..... determination of the question, whether or not an industrial dispute exists, is not a determination of the industrial dispute or any question relating thereto within section 2(b) of the industrial disputes act, 1947. 13. during the course of arguments at the bar, some reference was made by shri dharmadhikari to the propriety of enacting article 228a ..... and hear every case where the constitutionality of an act, rule, by-law or even a small notification is challenged. procedural pragmatism in the light of actual experience of the working of this court will easily convince anyone that in the context of the current docket explosion and long pendency of cases, the insistence on this .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP18
..... (i) one exception is that if loss, destruction, etc., arises from any of the causes enumerated in clauses (a) to (i) of section 73 (i.e. act of god, act of war, latent defect, fire, explosion or any unforeseen reason, etc. etc.), then the railway is not liable. provided it further proves that it has used reasonable foresight and care in ..... instance, that there was negligence or misconduct on the part of the railway administration or any of its servants within the meaning of section 73 of the railway act.4. under section 11 of the railway act, 1854, the railway company was answerable for loss or injury, when it was caused by gross negligence or misconduct on the part ..... the carriage of the animals or goods (section 73). (ii) another exception is when goods are booked at the owner's risk .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1972MPLJ830; [1973]30STC337(MP)
..... had to consider whether electric detonators are 'electric goods' falling within entry 37 of schedule i to the andhra pradesh general sales tax act, 1957. a 'detonator' is an explosive accessory for initiating high explosives. it is used for blasting purposes and is issued only against special licence to be obtained by persons concerned with blasting or mining operations ..... of the record of that case. the high court observed as follows ;practically, there is no difference between ordinary and electric detonators so far as detonator or explosive portion is concerned. the combination of chemicals compressed in the metallic casting in both the kinds of detonators is essentially the same. if at all there is any ..... ordershiv dayal, j.1. this is a reference under section 44(1) of the m. p. general sales tax act, 1958 (hereinafter called the act), at the instance of the assessee (applicant). the following question, which has been referred, arose out of the order dated 23rd july, 1967, passed by the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1970)ILLJ710MP; 1969MPLJ699
..... of the term 'employer ' nowhere includes an agent, much less the managing agents.6. admittedly the notice of change cannot be supported in terms of section 9a of the act, which reads:9a. notice of change.--no employer, who propose to effect any change in the conditions of service applicable to any workman in respect of any ..... of no. 6 lncline, chandametta colliery, certain categories of jobs have become surplus. as such, following adjustments are made in the nature of your job:(1) md. hafiz, explosive carrier, category ii to general mazdoor, category i.(2) sarfraz, pump khalasi, category iii to general mazdoor, category i.(sd.) [illegible],manager.4. according to the management, ..... its incline no. 6 where he was employed. the learned counsel states that in view of the definition of the word 'employer' as contained in section 2(g) of the act, which includes an 'agent,' the managing agents would come within the purview of that term. in view of that concession, we would refrain from expressing .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP297; [1967(14)FLR150]; (1967)ILLJ340MP
..... exploded and caused an injury to the workman. it was held that since the workman was not responsible for the placing of the bomb, and the injury due to its explosion was caused at the time and place at which he was employed, the injury was a result of an accident arising out of his employment. the same principle was ..... workmen's compensation gwalior in case no. 7 of 1959.2. the opponent mt. kausa had presented an application on 2-6-1959 under section 22 of the workmen's compensation act (hereinafter referred to as the act) against present appellant alleging that her husband gokul who was working as a gang-jamadar in connection with the repair work on the sakhya ..... of gokul in the present case was certainly neither expected nor designed by him. it would, therefore, amount to an 'accident' within the meaning of section 3(1) of the workmen's compensation act.5. the next question which has to be considered is whether the death of gokul in the present case can be said to have 'arisen out of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP301; 1963CriLJ521; 1963MPLJ489
..... eminent authors and authorities on islam religion. as we have said earlier, while determining whether the lesson in question is of the nature described in section 12(1) of the act, it would not be legitimate to compare the lesson with other publications containing similar matter. confining ourselves to what has been written in the ..... in front of the circuit house. the students dispersed after the chief minister assured them that inquiry would be made. the situation on the 7th september was explosive and the 'pradeep' a hindi newspaper praised the dig, the collector and the superintendent or police for their efficient handling of the situation. similarly there was ..... question whether the lesson has the objectionable features on the basis of which the impugned order was made, it is necessary to refer to section 12 of the act. the material portion of that section is as follows:'12(1) if the state government is satisfied that the bringing into, sale, distribution or circulation of any newspaper, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP128
..... in that certificate the petitioner's business was stated to be of wholesale distribution of coal and the goods specified for purpose of section 8(1) of the act were lubricant oil, fuel and explosives.the petitioner then applied for amendment of the certificate so as to include in the specification more goods which, according to the ..... and coke. it is the owner of the west chirimari colliery situated in sarguja district. the petitioner-company applied for registration as a dealer under section 7 of the act. in the application for registration, which the petitioner made in 1957 in form a prescribed by the central sales tax (registration and turnover) rules, 1957 ..... for the issue of a direction to the opponents for specification of certain goods in the certificate of registration issued to the petitioner under section 7(3) of the central sales tax act, 1956.2. the petitioner is a joint stock limited liability private company carrying on the business of mining coal and trading in coal .....
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