Court : Madhya Pradesh
Decided on : May-07-2003
Reported in : [2005(104)FLR281]; (2005)ILLJ476MP; 2004(4)MPLJ259
..... as per provisions of the scheme and, therefore, the petitioner is entitled to gratuity as per scheme which was more beneficial. it is pointed out that section 4(5) of the act provides that the employee is entitled to 'better terms of gratuity under any contract with the employer'. it is contended that the scheme which was more ..... the coal india limited and its subsidiary the respondent no. 2 as at that time they were not covered by the definition of 'employee' given in section 2(e) of the act. as per amendment in this definition in the year 1994 any person 'employed in a managerial or administrative capacity' was also included therein. the result was ..... company from withdrawing the scheme after the executive cadre employees were covered by the provisions of the act. it cannot be disputed that the provisions of the act are in certain respects more beneficial to such employees. section 4(5) of the act is not attracted m the present case firstly because the scheme was not a part of the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-07-2003
Reported in : 2003(3)MPHT460; 2003(4)MPLJ46
..... . the judgment reported in chatturbhuj vithaldas jasani v. moreshwar parashram and ors., air 1954 sc 236, is as under :-- (e) representation of the people act (1951), section 7(d)--contract for supply of goods--continuation of. a contract for the supply of goods does not terminate when the goods are supplied; it continues in ..... such, nomination should not have been accepted. on the basis of improper existence of nomination of the petitioner his election must be declared void under section 22 of the act. the petitioner resisted the election petition and stated that on the date of submission of nomination form, he was not having contract with the nagar ..... aforesaid, petitioner's nomination was accepted. petitioner-indrajeet singh was declared elected by a margin of 8 votes. respondent jagdish prasad submitted election petition under section 20 of the act stating inter alia that the petitioner was a contractor with the nagar panchayat, jai singh nagar and as per audit report, a huge sum is .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-07-2003
Reported in : I(2004)DMC53
..... 205, but from this ruling it is clear that the appellant should prove that degree of mental disorder in order to bring out the case under section 5(ii)(b) of hindu marriage act. thus, even after the alleged admission the burden remained on appellant to prove the attainable degree of mental disease of respondent.11. learned trial court ..... has prayed that the judgment and decree passed by the learned trial court be set aside and the decree be passed of annulling the marriage under section 12(1)(b) of the act.7. petitioner rajendra kumar has stated that he went with father to see the respondent in her parents' house where the respondent came only for ..... before solemnisation of the marriage. the appellant has prayed that the marriage between the appellant and the respondent be annulled by decree of nullity under section 12(1)(b) of the hindu marriage act.4. the respondent/wife has denied the allegation that she was suffering from mental illness and that on account of the mental illness her .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-07-2003
Reported in : [2004]270ITR92(MP)
..... agreement that the possession has been handed over to the purchaser, therefore, the transaction cannot be said to be a transfer within the meaning of section 2(47) of the act during the relevant assessment year. to bolster his contention, he has placed heavy reliance on the case of chaturbhuj dwarkadas kapadia v. cit : [2003 ..... vehemently contended by him that possession was not delivered to the purchaser and, therefore, the transaction was not a transfer within the meaning of section 2(47) of the act. learned counsel for the assessee by inviting our attention on the various conditions of the agreement dated august 11, 1990, has contended that there ..... learned counsel for the assessee, and mr. rohit arya, learned counsel for the revenue.8. before we proceed further, it is appropriate to rewrite section 2(47) of the act, thus :'2. in this act, unless the context otherwise requires,--... (47) 'transfer', in relation to a capital asset, includes,--(i) the sale, exchange or relinquishment of the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-06-2003
Reported in : AIR2004MP215; 2004(1)MPHT56; 2004(1)MPLJ552
..... not been pleaded, no decision could be passed thereupon. the point which now the defendant is raising appears to have been borrowed from the context of section 63 of the indian contract act but without any pleading to that effect, the defendant can not be permitted to raise this point for the first time in this court and to put ..... corporation v. m. krishnaswami mudaliar and anr., air 1985 sc 607, it was held by their lordships of the supreme court while dealing with sections 55 and 73 of the indian contract act have held that the contractor is entitled for extra payment for the extended period of contract on account of inflation because the department extended the period ..... the judgment and decree dated 7-10-1999 passed by the learned district judge, hoshangabad in civil suit no. 4-b/92, the defendant has preferred this appeal under section 96 of the code of civil procedure, 1908.2. in brief, the suit of plaintiff, who is respondent herein, is that he entered into an agreement with the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-06-2003
Reported in : 2004(3)MPHT202
ORDERS.S. Jha, J.1. This appeal is filed by claimants against dismissal of their claim petition.2. Claimants namely mother of deceased and younger brother of the deceased Netram have filed an application claiming compensation on account of death of Netram.3. On 18-4-82 at about 10.45 at night Netram was travelling in tractor being registration No. CPG 6643 from Morena towards the toll tax barrier. When the tractor reached the Roadways Bus Stand and was opposite veterinary hospital it collided with a truck being registration No. M.P.-06/5727, which resulted into death of Netram. After filing of claim petition evidence was led and on appreciation of evidence Claims Tribunal has dismissed the petition. Claims Tribunal has held that it is not proved that accident occurred on account of rash and negligent driving by the driver of truck No. M.P.-06/5727. Claims Tribunal also found that the driver and owner of the tractor, in which deceased was travelling has not been impleaded as a party and...
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-06-2003
Reported in : I(2004)DMC128
..... the statement of the respondent and her witnesses to hold that the appellant ill-treated his wife on account of the demand of dowry. consequently, under section 23(1)(b) of the hindu marriage act the appellant is not entitled to get the relief of divorce on the ground of desertion as he is guilty of committing the wrong of assaulting his ..... decree dated 24.12.1996 delivered by additional district judge, multai, district betul in civil suit no. 8-a/1996 wherein the petition filed under sections 13(1)(i-a) and (ib) of the hindu marriage act was dismissed.2. the admitted facts of the case are that the marriage between the appellant and respondent was solemnised on 7.5.1994 at ..... had refused to do the domestic and cultivation work are not proved.8. gulab rao (a.w. 1) has stated that his wife had refused to perform the sexual act and she used to extend the threat that if she will be compelled for intercourse then she will commit suicide either by taking the sulphas tablets or jumping in the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-06-2003
Reported in : 2003(3)MPHT349
..... the impugned judgment/decree.6. appeal, thus, is found to have no merit. it has no substance. it does not involve any substantial question of law within the meaning of section 100 ibid and what is urged do not exhibit any error of law. it was only a technical legal plea which on facts was not made out in defendant's ..... no partition inter se members of joint family, any member has a right to demand the partition and then file a suit which is governed by article 110 of limitation act and not article 58 as alleged by the defendant.4. in my view, the approach of the first appellate court appears to be legal and proper when he proceeded to ..... a.m. sapre, j.1. the only issue urged in support of this second appeal filed under section 100 of cpc by the defendant against the judgment/decree, dated 31-1-2001, passed by learned iind additional district judge, neemuch in c.a. no. 12-a of 1998, .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-05-2003
Reported in : (2003)182CTR(MP)353; [2003]263ITR230(MP)
..... the payment of royalty by the assessee to the firm at usa, according to clause (iv) of expln. 2 to clause (vi) of sub-section (1) of section 9 of the it act and article 12(3) of avoidance of double taxation treaty with the united states of america. the ao held that according to article 12(2) ..... the appellate authority dismissed the appeal holding that the said remittance was towards payment of royalty for purchase of technical information and hence, liable for tds under section 195 of the act.4. being unsuccessful before the first appellate authority, the assessee, to mitigate his grievance, preferred an appeal before the income-tax appellate tribunal, indore bench, ..... 2 is only for the purpose of clause (vi). the said meaning assigned to royalty cannot be made applicable in an agreement which is made under section 90 of the act.the conclusion is inescapable that, in case of inconsistency between the terms of the agreement and the taxation statute, the agreement alone would prevail.'11. mr .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-05-2003
Reported in : (2003)184CTR(MP)420; [2003]263ITR536(MP)
..... tribunal is absolutely justified in holding that the conveyance allowance and the additional conveyance allowance received by the development officer are exempted under section 10(14) of the act and the analysis made by the tribunal cannot be found fault with. learned counsel for the respondents have further submitted that the ..... for adjudication :'(a) whether the conveyance allowance/additional conveyance allowance received by the development officer of the life insurance corporation are exempt under section 10(14) of the act ?(b) whether the development officer of the life insurance corporation are entitled to 40 per cent, deduction of the incentive bonus received ..... 50,175. the assessing officer disallowed the deductions claimed under the heading 'conveyance, additional conveyance' after referring to the provision contained in section 10(14) of the act as far as incentive bonus is concerned it was disallowed upon referring to certain guidelines issued by the central board of direct taxes, .....
Tag this Judgment!