Court : Madhya Pradesh
Decided on : Feb-22-1974
Reported in : 1975CriLJ500
..... magistrate first class for the area was deemed to be the juvenile court till constitution of a juvenile court for the area. in the bombay act, section 10 is the corresponding provision for section 24 of the bal adhiniyam, which provides for sepa-ratinc the trial where a child along with an adult is charged jointly for the same ..... any case in which a child is charged with the commission of an offence or to deal with or dispose of any other proceeding under this act.section 10. '(1) notwithstanding anything contained in section 239 of the code of criminal procedure, 1898, or any other law for the time being in force, no child shall be charged with ..... the provisions, of the bal adhiniyam. we shall first consider the relevant provisions of the bal adhiniyam.7. the relevant provisions of the bal adhiniyam are as under:section 2. definitions- in this act, unless the context otherwise requires: * * *(c) 'child' means a boy or a girl who has not attained the age of sixteen years; * * * *(f) ' .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-03-1974
Reported in : 1974MPLJ581; [1975]35STC132(MP)
..... we cannot assume in favour of unreasonable classification without any material being placed before us.9. equally untenable is the argument that section 10 of the act is the leading provision and, therefore, entry no. 22 of schedule i must override entry no. 9 in schedule ii ..... . 2, which is as under:------------------------------------------------------------------------------s. no. description of goods------------------------------------------------------------------------------2. bones of animals including powderedbones, horns and hoofs.section 10 of the act refers to tax-free goods. it provides that:no tax shall be payable on the sales or purchases of goods, specified ..... no. description of goods rate of tax------------------------------------------------------------------------------9. bones of animals including powdered bones, 2 per cent,horns and hoofs.section 13 of the act makes provision for recovery of licence fee in lieu of sales tax from the dealer who carries on business in any of .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-08-1974
Reported in : 1974MPLJ691; [1974]34STC504(MP)
..... tax2, but also in anandji haridas & co. v. s.p. kushare a.i.r. 1968 s.c. 565, the supreme court clearly held that as the unit of assessment under the central provinces sales tax act is a quarter, the period in section 11-a can only mean a quarter, and that limitation of three years has to be computed ..... haridas & co. v. s.p. kushare a.i.r. 1968 s.c. 565 held section 11(4)(a) to be invalid after the bombay sales tax laws (validating provisions and amendment) act, 1959, which made the period of limitation provided in section 11-a inapplicable to an assessment under section 11(4)(a). the minority judgment in the case of anandji haridas ..... & co. a.i.r. 1968 s.c. 565 holds that section 11-a applies only to unregistered dealers; the majority judgment .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-24-1974
Reported in : AIR1975MP1; 1974MPLJ699
..... control of mahua (bassia latifolia and bassia longifolia) or any other base which is or which can be utilized for the manufacture of liquor.' furtheron section 9 of the act is as follows:--'section 9.-- restriction on import, export or transport.-- without the sanction of the state government no intoxicant shall be imported, exported or transported, except - ..... sell liquor in wholesale or retail is to raise revenue. excise revenue forms an important part of every state's revenue. the government is the guardian of the finances of the state. it is expected to protect the financial interest of the state. hence, quite naturally, the legislature has empowered the government to see that ..... sahu v. snpdt. of excise, berhampur, 1968 scd 14. tn that case, having regard to tbe provisions of the bihar and orissa excise act, it was held that the licence fee for the retail vend of foreign liquor could not be fixed by auction. section 22 of the bihar act empowered the government fo make a grant of .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Aug-16-1974
Reported in : AIR1975MP57
..... is equally plain, however, that the land must not be valued as though it had already been built upon, a proposition that is embodied in section 24, sub-section (5) of the act and is sometimes expressed by saying that it is the possibilities of the land and not its realized possibilities that must be taken into consideration.' 14 ..... court in raghubans narayan singh v. uttar pradesh govt. air 1957 sc 465 thus :'market value on the basis of which compensation is payable under section 23 of the act means the price that a willing purchaser would pay to a willing seller for a property having due regard to its existing condition with all its existing ..... about the transactions, bearing in mind its relevance and admissibility and its intrinsic character. the value on the date of publication of the notification under section 4 of the land acquisition act is the criterion. the meaning of the expression 'market value' and the factors to be considered in determining it have been succinctly stated by the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Oct-14-1974
Reported in : 1975CriLJ713
..... a person is not neglected child.(3) no second appeal shall lie from anv order of the court of session passed in appeal under this section.section 38 of the act is as under:section 38.- revisions-the high court mav at any time, either on its own motion or on an application received in this behalf call for ..... and the mere fact that the provincial legislature has legislated on any matter in the concurrent list is not enough to attract the mischief of section 107 of the government of india act....section 1(2) of the criminal procedure code expressly lavs down that the provisions of the code would not affect anv special form of procedure prescribed bv anv ..... adhiniyam provides that the juvenile court shall have the powers of a magistrate first class under the code of criminal procedure. this sub-section corresponds to sub-section (2) of section 5 of the children act. i find it difficult to understand why the legislature thought it fit to invest the juvenile court with the powers of a magistrate .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-08-1974
Reported in : [1975]35STC298(MP)
..... subject to such conditions as may be provided in any law in force in that state.21. previously, the rate mentioned in this section was 2 per cent, while the words 'three per cent' were substituted by the finance act no. 13 of 1966, with effect from 1st july, 1966. therefore, prior to 1st july, 1966, if a state law ..... earlier given effect to by section 7 of the additional duties of excise act, 1957, with effect from 1st april, 1958.6. in the central excises and salt act, 1944, sugar was originally denned in item no. 8 of the schedule to mean 'any form of sugar containing more than ninety per cent sucrose'. by the finance act, 1961, sugar now find ..... the notification dated 3rd march, 1958, issued under section 26 of the west bengal sales tax act, 1954, remained in force it was not liable to any taxation under either the v. commercial tax officer (1963) 67 c.w.n. 1102 was notbengal finance (sales tax) act, 1941, or the west bengal sales tax act, 1954. the learned judge followed the supreme .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Dec-23-1974
Reported in : AIR1975MP134
..... who was being prosecuted in a court of law.7. this question now would be concluded by the pronouncement of their lordships of the supreme court in security and finance (p.) ltd. v. dattatrava raghav agge, air 1970 sc 720. wherein their lordships made the following observations :--'it is well established that an authority holding an ..... m. p. no. 593 of 1971, decided on 21-12-1974 (mp) the respondent purported to super-cede the co-operative society under section 53 of the m. p. co-operative societies act. 1960.2. the elections to the co-operative society were to be held and that action of the election officer was challenged by one champa ..... 1968 sc 1050)). it was held by this court that the initiation and continuance of proceedings for imposition, of penalty on the appellant for his alleged compli-city in the smuggling of sold under section 112(b) of the customs act, 1962 did not amount to contempt of court though his trial in a criminal court for offences under section 135(b) of that act .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Aug-06-1974
Reported in : AIR1975MP152
..... of the superintending engineer were expressly except-ed from the arbitration clause. the reference of the alleged dispute, when there was none, to the arbitrator under section 20 of the arbitration act, was, therefore, clearly invalid. consequently, the entire proceedings before the arbitrator, including the resultant awards and the preliminary decree based thereon, were null ..... , the contention does not arise. indeed, in the present case, the appellants, in their application dated 17-1-1969, specifically raised objections under section 30 of the act for setting aside the award. that application of theirs was rejected by the additional district judge by his order dated 25-7-1967. that being so ..... different view in this case. 23. no doubt, the decision in air 1968 delhi 188 (supra), supports the respondent. in that case, dua j. stated--'looking at the scheme of the act, we are also inclined to think that section 16 of the act dealing with the power of the court to remit the award, should .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-23-1974
Reported in : AIR1975MP104
..... 1949 nag 31) (supra), grille, c. j. and hidayatullah j., answered the question in affirmative, while dealing with a case falling under clause (c) of section 7.4. section 3 of the act, so far as material, reads:'section 3 (1). every money-lender shall--fa) regularly maintain an account for each debtor separately of all transactions in respect of any loan advanced to ..... cannot be said to be 'due' any longer.48. in gwalior red chalk corporation v. additional tahsildar, pargana gird, 1968 mplj 919 = (air 1969 madh pra 48) it was held while dealing with a case under mines and minerals (regulation and development) act, 1957 that the word 'due' merely means 'payable' without reference to any time. although it was emphasised in this .....
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