Court : Madhya Pradesh
Reported in : AIR1970MP132; 1969MPLJ751
..... to whom the provisions of section 114 apply.(7) nothing in this section shall be deemed to affect after the appointed day the operation of the provisions of chapter i of part xiv of the constitution to relation to the determination of the conditions of service of persons serving in connection with the affairs of the union or ..... in the presentappeal.' (page 1770)in a. k. kraipak v. union of india, writ petn. nos. 173 to 175, d/- 29-4-1969= (reported in air 1970 sc 150) supreme court observed:'the dividing line between an administrative power and a quasi-judicial power is quite thin and is being gradually obliterated. for determining whether a power ..... proviso to article 309 of the constitution and in accordance with the decisions of the government of india under the provisions of section 115(5) of the states reorganisation act, 1956 (central act 37 of 1956), the governor of (name of the state) is pleased to publish the final gradation list of the (name) establishment/department, which shall be .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1987MP78
..... , as contended by shri jain, would have no bearing on the facts of the instant case because of the specific provision in regard to mortgages contained in chapter iv of the transfer of property act. reliance on shyam lal, air 1928 all 3, debi sahai, air 1926 lahore 668, ayer ravji, air 1963 guj 328, sachalmal, 1972 jab lj 394 : ..... case to avoid a transfer pendente lite and the decision was rendered in the appeal arising from that suit. similarly, the other decision of their lordships in kedarnath, air 1970 sc 1717 rather supports the view that section 52 would be applicable only to such 'proceedings' as were bona fide, and that even to court sales, the provision applied ..... , the question as to who was the party entitled to evict the lessee was not the question that came up for determination in that case. in rappel augusthi, air 1970 kerala 188, the same view was taken, but what has escaped the notice of their lordships in both cases is the important fact that any 'transfer' made in violation .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1983)34CTR(MP)306; [1984]147ITR197(MP)
..... any gross or wilful neglect on his part. it is, therefore, plain that by the addition of this explanation, which was added by an amendment by the finance act of 1964, this explanation shifted the burden on the assessee if the returned income was less than 80% of the total income which was assessed as the correct ..... . the words 'the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty' as they occur in section 274(2) clearly signify that the jurisdiction of the iac for the purpose ofimposing penalty is derived on ..... reference are that the assessee is a partnership firm which carried on cloth business at betul. for the assessment year 1970-71, corresponding to the previous year ending diwali 1969, the assessee filed a return of income on august 31, 1970, declaring the total income at rs. 24/154. subsequently, however, a revised return was filed on february 11 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1991]188ITR741(MP)
..... provisions of the wealth-tax act, 1957 (hereinafter called 'the act'), were amended by the finance act of 1988 with effect from june 1, 1988, and the name of the chief commissioner was substituted in the place of the central board of direct taxes in respedt of according registration. the provisions contained in chapter vii-b of the' act were also amended with ..... p. no. 1077 of 1989 (avinash kutumbale v. chief cit). 2. the petitioner in m. p. no. 1019 of 1989, suresh deole, is practising as an architect since 1970. he obtained his degree in architecture in the year 1969 from maulana azad college of technology, bhopal. the petitioner was a duly registered valuer under the provisions of the wealth ..... the experience, the basic qualification is that a person should be a practising engineer for not less than 10 years. the petitioner is practising as an architect since 1970 and as such prima facie his experience was of about 18 years at the time of application for registration as a valuer under the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]219ITR373(MP)
..... to avoid taxability as separate property. 13. the date is material because sub-section (2) was inserted in section 64 of the income-tax act by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, stating that income from any property thrown into the common stock of the family after december 31, 1969, ..... shall be deemed to arise to the individual and not to the family. a similar amendment was incorporated in section 4 of the wealth-tax act by the insertion of sub-section (1a) by the finance (no. 2) act ..... ]161itr370(sc) decided on july 16, 1986. it is observed that the hindu succession act, 1956, modifying and codifying the law, luculently laid down that the property of a male hindu dying intestate shall devolve according to the provisions of chapter ii and class i of the schedule which excluded son's son but included the son .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1986]162ITR819(MP)
..... no. (1), learned counsel for the revenue submitted that in the present case, sub-section (2b), as it stood before april 1, 1976, as per the finance act, 1983, would apply and according to that section, the assessee is not entitled for the expenditure incurred by lavish entertainment in posh hotels, etc., but they are ..... certain preliminary expenses.--(1) where an assessee, being an indian company or a person (other than a company) who is resident in india, incurs, after march 31, 1970, any expenditure specified in sub-section (2),-- (i) before the commencement of his business, or (ii) after the commencement of his business, in connection with the ..... , printing and advertisement of the prospectus; (d) such other items of expenditure (not being expenditure eligible for any allowance or deduction under any other provision of this act) as may be prescribed.' 14. learned counsel for the assessee submitted that the words ' in connection with the issue, for public subscription, of shares ' have .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1(1989)ACC38
..... that it was not irrelevant to the matter in issue. it needs therefore some attention. the distinction between the third party insurance policy required to be taken under chapter viii of the act and a comprehensive policy is too well known and hence any long debate about it would be unnecessary. the statute requires coverage of 'third party risk' only as ..... be read into this clause of the policy. this is how a comprehensive policy has been interpreted by a division bench of karnataka high court in sundaram finance co. ltd. v. d.g. nanjappa 1980 acj 377. in the aforesaid case section ii-i of the policy was interpreted to provide an unlimited insurance coverage to ..... by a full bench judgment of this court in mangilal v. parasram 1970 mplj 1. this provision also costs a duty upon the owner of a motor vehicle to keep the vehicle insured and failure to do so renders him liable to prosecution under section 125 of the act. this provision, however imposes unlimited liability to pay compensation to a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)163CTR(MP)394
..... where the revenue is enforcing a penal or quasi penal provision under such a statute as is the case here. the competent authority purporting to act under chapter xx-a was required to act strictly in accordance to its provisions.11. in the instant case, the respondent no. 2 seems to have totally ignored the stage one of ..... it published in the gazette of india on 22-8-1981 (vide annexure p/2), thus initiating action for acquisition of the aforesaid house under chapter xx-a of the act. from this notice it transpires that the competent authority was of the view that the apparent consideration stated in the sale deed was less than the ..... by the transferee for the purposes of the indian income tax act, 1922 (11 of 1922), or this act or the wealth tax act, 1957 (27 of 1957),the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition of such property under this chapter :provided that before initiating such proceedings, the competent authority shall .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2009)20VST853(MP)
..... counsel for the respondents.10. the core question that arises for consideration is whether by virtue of the amendment of the finance act, the petitioners can be held liable for payment of service tax. chapter v of the finance act, 1994 has been amended by finance act of 2001. the central government in the official gazette has fixed the appointed date to be july 1, 1994 as ..... of 1994.--during the period commencing on and from the july 16, 1997 and ending with the october 16, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely:(a) in section 65,--(i) for clause (6), the following clause had been substituted, namely:(6) ' .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]222ITR433(MP)
..... this has been superseded by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, and later on amended by the finance act, 1974, with effect from april 1, 1975, the finance act, 1976, with effect from april 1, 1976, the finance (no. 2) act, 1980, with effect from april 1, 1980, and the finance act, 1987, with effect from april 1, 1988. ..... the force of law and were binding on the authorities. he went on to argue that the instructions clipped the power available under section 143(2)(b) of the act. pointing out our attention to relevant sections for issuance of such instructions, he placed reliance on jaikishan gopihishan and sons v. cit : [1989]178itr481(mp) . ..... prior to these, the provisions had stood as noted above.8. we may usefully quote herbert broom's legal maxims (at pages 466-467) :'qui haeret in litera haeret in cortice (co. litt. 283 b.)- 'in interpreting an act of parliament, likewise, it .....
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