Court : Madhya Pradesh
Reported in : [1962]13STC759(MP)
..... member, board of revenue, west bengal i.l.r. (1949) 2 cal. 347, dealt with the delegation of the power of the commissioner under section 11(i) of the bengal finance (sales tax) act, 1941, to make a best judgment assessment on a dealer when the commissioner was not satisfied that the returns furnished by the dealer were correct and ..... a.i.r. 1957 cal. 160, related to the validity of delegation by the commissioner to the commercial tax officer of all the powers under section 11(2) of the bengal finance (sales tax) act, 1941. that provision gave to the commissioner the power to make an assessment to the best of his judgment on a dealer if on information ..... , as may be prescribed, the commissioner may, by order in writing, delegate any of his powers and duties under this act except those under section 39, and sub-section (2) of section 46, to any person appointed under section 3 to assist him.rule 68 of the aforesaid rules says-68. the commissioner shall not delegate any powers other than those .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP74
..... provisions therein. the power has been granted to the janapada sabhas to enable them to perform the functions entrusted to them under section 53 of the act. this cannot be done without the necessary finances, and accordingly power has been given to the janapada sabhas to impose taxes. in exercising this power the janapada sabha is ..... of legislative power, if any, is not in excess of the constitutionally permissible limits.13. in our opinion, there is another ground also for regarding section 90 of the act to be a valid enactment. in his constitutional limitations, eighth edition, pages 235-6, cooley observes:'we have elsewhere spoken of municipal corporations, and of ..... of legislative power and is not, therefore, a valid law within the meaning of article 265.5. since the challenge to the validity of section 90 of the act is grounded upon excessive delegation of legislative power, it is necessary to consider the nature and extent of constitutionally permissible delegation of such power. in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1978(2)ELT506(MP)
..... to comply with the condition precedent to the entertainment of the appeal, namely, the making of the deposit as required by section 189 of the sea customs act, 1879, as applied to the central excises and salt act, 1944 and the rules made thereunder and that, therefore, it could not be said that the order of the superintendent, ..... and that appeal was rejected by the collector on 18th september, 1961. thereupon the petitioner preferred a revision petition to the government of india in the ministry of finance, new delhi. according to the applicant, the collector rejected the appeal as the petitioner had failed to deposit the amount of excise duty payable by him under ..... . in the supreme court case referred to above, an order imposing on the east india commercial co. ltd, calcutta and others, a penalty under the sea customs act, 1878, had been made by the collector of customs, calcutta. the company appealed to the central board of revenue against the order of the collector which was dismissed .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1964]15STC326(MP)
..... hearing. in mahadayal prem chandra v. commercial tax officer, calcutta [1959] s.c.r. 551 the supreme court interfered with an assessment made under the bengal finance (sales tax) act, 1941, on the ground that the appellants were not given an opportunity to meet the points urged against them and the whole procedure was contrary to natural justice. ..... being heard before his appeal is dismissed summarily for not paying the full amount of tax in respect of which he has filed his appeal.4. section 38(3) of the act, which deals with the matter, reads:no first or second appeal against an order of assessment with or without penalty shall be admitted by the ..... to the different views expressed in the judgments cited above, i am personally inclined to hold that the proceedings taken by the income-tax officer under sub-section (3) of section 23 cannot be characterised as judicial proceedings as we understand them, but all the same as remarked by me in ganga ram balmokand v. commissioner of income .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP223; [1962]44ITR249(MP)
..... the view taken by the appellate assistant commissioner.3. the answer to the question depends on a true construction of clause (xv) of section 10 (2) of the act and especially of the expression 'for the purpose of such business, profession or vocation' occurring therein. that clause is as follows-'any expenditure ..... act 1916, which provides as follows-'in calculating the assessable income derived by any person front any source no deduction shall be made in respect of............ (a) expenditure orloss of any kind not exclusively incurred in the production of the assessable income derived from that source.'the privy council held that expenditure incurred by the assessee, a brewery company, in financing ..... connection with proceedings pending before the income-tax officer with regard to concealment of income by the assessee could be deducted under section 10 (2) (xv) of the act. the question was answered in the negative by the learned judges of the bombay high court. the decision in the case .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1963]48ITR548(MP)
..... tribunal upheld the view taken by the appellate assistant commissioner.the answer to the question depends on a true construction of clause (xv) of section 10(2) of the act and especially of the expression 'for the purpose of such business, profession or vocation' occurring therein. that clause is as follows :'any expenditure ..... act, 1916, which provides as follows :'in calculating the assessable derived by any person from any source no deduction shall be made in respect of... (a) expenditure or loss of any kind not exclusively incurred in the production of the assessable income derived from that source'the privy council held that expenditure incurred by the assessee, a brewery company, in financing ..... in connection with proceedings pending before the income-tax officer with regard to concealment of income by the assessee could be deducted under section 10(2)(xv) of the act. the question was answered in the negative by the learned judges of the bombay high court. the decision in the case of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP173
..... clear authority for the proposition that even where the payment had been made voluntarily if it is one under a mistake of law, it would come under section 72 of the contract act and as such recoverable subject, however, to certain conditions including limitation. the question before us is not whether these realisations -- voluntarily paid as they were ..... willingly is made to refund. in case the court is dealing with a suit, it should pass a decree, however, upsetting it might be to the state's finances provided the decree is called for under the law. but if, as in the case of a writ, the remedy is essentially discretionary and equitable, it should see ..... just the opposite; they adjust the sources of their income to the expected expenses during the budget period. in fact, public finance in this regard works as it were in a direction opposite to private finance. agovernment estimates the expenses it might have to incur during the financial year, and then devises means by taxation or otherwise .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1964MP126; 1963MPLJ184
..... . certain general principles have been laid down by the high courts to enable one to decide, to which kind out of the two, any particular belongs.9. section 74 of the contract act, itself does not speak of the earnest money in terms but runs -'when a contract has been broken, it a sum is namedin it as the amount to ..... purchaser's default and a part payment which is returnable has been dealt with at some length in the english case reported in dies v. british and international mining and finance corporation ltd. (1939 1 k. b. 724. in the madras case reported in rattamma v. krishna murthi, air 1928 mad 325, it was pointed out that -'advances made by ..... that the deposit fulfils. it is a guarantee for the performance of the contract, and it supplies a motive to the parties to fulfil their obligations under the contract. it acts 'in terrorem' and by reason of the fear that the deposit might be forfeited if the contract is not performed, the parties are induced to carry out their obligations .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP55
..... challenging the election of the returned candidate would be required to prove that the result of the election was thereby materially affected, before section 100 of the act was amended by act 27 of 1956 it required proof of the result of the election being materially affected by the improper acceptance as well as by improper ..... errors in thenames and electoral numbers of the candidate andhis proposer, they are, we think, of unsubstantialcharacter. one indication supporting this view isfound in section 33(4) of the act which empowersthe returning officer to permit such defects to becorrected. we are also of opinion that where, asin this case, the name of the ..... that entry is an 'elector' for that constituency unless it is proved that be is subject to any disqualification mentioned in section 16 of the representation of the people act, 1950. section 16 of the act of 1950 prescribes the disqualifications for registration in an electoral roll under three heads, namely, (a) that the person is .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP148; [1966]59ITR308(MP); 1965MPLJ403
..... 41itr732(sc) the supreme court regarded the overlooking by the income-tax officer of the provisions of section 2 of the finance act, 1952, and of section 18a(8) of the income-tax act as a mistake apparent from the record justifying rectification under section 35. as will be shown presently, the mistake which the income-tax officer rectified here did ..... mistake and that mistake was apparent from the record. the successor income-tax officer was, therefore, justified in issuing to the petitioner a notice under section 35 of the act for rectifying the assessment in the manner he aid by his impugned order, dated 28th march, 1962.he was competent to do so notwithstanding the ..... this point is concluded by the decision in central india insurance co., ltd. v. income-tax officer, (1968) 4t itr 898: air 1962 mp 466.9. for all these reasons, our conclusion is thatthe income-tax officer acted within his powers andjurisdiction in passing the order of rectification,dated 28th march, 1962, and that order is .....
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