Array ( [0] => ..... with effect from the assessment year 1991-92-and, therefore, will be applicable to the collections under section 206c made during the financial year 1990-91.4. the finance act, 1990 has further amended section 44ac so as to include a co-operative society also within the meaning of the term seller as defined therein, the said amendment has ..... sanction of the state government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licensed under this act unless the duty (if any) payable under chapter v, has been paid or a bond has been executed for the payment thereof.'in this context i may also refer to section 26 of ..... the aforesaid act which deals with ways of levying such duty. the said provision reads as under :'ways of levying such dutysubject to such rules regulating the ..... [1] => ..... asset shall have the meanings assigned to them in chapter xii-a;(b) authorised dealer shall have the meaning assigned to it in clause (b) of section 2 of the foreign exchange regulation act, 1973 (46 of 1973)'.8. this section 194a has been inserted in the income tax act, 1961 by the finance (no. 2) act, 1967 with effect from 1-4-1967, which ..... banking institution referred to in section 51 of that act); or(b) time deposits with a co-operative society engaged in carrying on the business of banking;(c) deposits with a public company which is formed and registered in india with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in india ..... [2] => ..... or not one of the factories is also manufacturing paper from bamboo and wood pulp. this is also evident from the speech delivered by the finance minister while presenting the finance bill in the year 1980 and 83 that the purpose was to give concession to small paper mills depending upon the quantum of clearances in the ..... from its factory at rayagada from conventional raw material which is to be excluded under the proviso to this notification. since the petitioners follow self removal procedure under chapter vii-a of the central excise rules, they submitted a revised classification list of 3/83 dated 30th april 1983 claiming concessional rate of excise duty at rs. ..... description specified in column (1) of the table annexed hereto, falling under sub-item (1) of item no. 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944), and containing not less than fifty per cent by weight of pulp made from bagasse, jute stalks, cereal straw, elephant grass (imperata cylindrica), ..... [3] => ..... the reference and consequential notice to the petitioner on that basis deserve to be dislodged and demolished leaving the petitioner free to contest the notice under section 17 of the act before respondent no. 2. counsel has placed reliance on k. m. ramdas prabhu v. first wto : [1987]166itr706(kar) and onkarji kasturchand (huf) v. ..... commissioner of income-tax), investigating circle, issued notice to the petitioner in respect of the aforesaid assessee, as inheritor of the property under section 17 of the act (annexure 'd') proposing to reassess on the linchpin that net wealth has escaped assessment for the assessment year 1981-82 in the aforesaid petition and for ..... assessment occurring in section 16a of the act. . .on the foregoing discussion, it follows that the notices issued by the valuation officer for the assessment years 1977-78 to 1979-80 relevant to the valuation dates as on december 31, 1976, december 31, 1977, and december 31, 1978, completed and concluded, are wholly without ..... [4] => ..... 2) and 28(1) & (2) read with sections 9, 10, 11, 12, 17, 21, 25 and 26 of the advocates act, 1961. chapter i of 1963 rules provides for different committees namely the executive committee, the enrolment committee, the disciplinary committees, the finance committee, the examination committee, the rules committee, the legislation or reforms committee and the privileges committee and is relatable to ..... employer to decide what would be the equivalent cadre for the secretary of the bar council. a resolution has been adopted by the state bar council on 31.11.1978 as under:resolution no. 253/78/ec dt. 13/11/78 dt. 13/11/78. it was resolved that pay scale of the secretary will be at par ..... state bar council are being paid the salary as applicable to the staff of the high court of madhya pradesh. he further submitted that by resolution dated 13.11.1978 the state bar council has resolved that the pay -scale of the secretary will be at par with the additional district judge and the pay -scales of the ..... [5] => ..... consultation with the university concerned, be recognised by the commission in accordance with the regulations made in this behalf under this act.'99. section 12 which occurs in chapter 3 of the aforesaid act deals with the power and function of the commission. the said provision reads as under:--'12. functions of the commission.-- it ..... not logic. law has to progress with the passage of time and become a part of life. when a university is established and it is self financing the state government, irrefragably can make a provision of this nature. hence, we do not find any unconstitutionalily in the aforesaid provision.117. the next provision ..... in pursuance of article 371e; any other institution declared by parliament by law to be an institution of national importance.64. institutions for scientific or technical education financed by the government of india wholly or in part and declared by parliament by law to be institutions of national importance.65. union agencies and institutions for-- ..... [6] => ..... india for achieving a rapid increase in production of cement was the establishment of a large number of mini cement plants. accordingly, in or about the year 1978, two working groups were set up by the government of india for making recommendations in this behalf. one of the working groups was set up for ..... general in terms and dealt with the grant of licences for import of goods and related matters, that it was statutory in character. the imports and exports (control) act, 1947, authorised the central government to make provisions prohibiting, restricting or otherwise controlling import, export, carriage etc. of the goods and by the imports (control) order ..... of indiaministry of finance(department of revenue)= x =notificationcentral exciseg .s .r. (e) in exercise of the powers conferred by sub-rule (i) of rule 8 of the central excise rules, 1944, the central government hereby exempts cement, falling under item no. 23 of the first schedule to the central excises and salt act, 1944 (1 ..... [7] => ..... on the identity of the creditor without verification of capacity/credit worthiness of the creditors in the light of the judgment reported in shankar industries v. cit : [1978]114itr689(cal) ; gee vee enterprises v. addl. cit : [1975]99itr375(delhi) ; cit v. kohinoor tobacco products p. ltd. : [1998]234itr557( ..... : [1985]154itr244(patna) , the allahabad high court in the case of sundar lal jain v. cit : [1979]117itr316(all) ; shankar industries v. cit : [1978]114itr689(cal) and the madhya pradesh high court in the case of cit v. shiv shakti timbers : [1998]229itr505(mp) ; cit v. shanti swarup ; cit v ..... the learned tribunal was justified for setting aside the order of the commissioner of income-tax under section 263 of the income-tax act ?(2) whether, on the facts and in the circumstances of the case, the learned tribunal was justified in accepting the cash ..... 1. this is an appeal under section 260a of the income-tax act, 1961. at the outset we may mention that when this appeal was presented no ..... [8] => ..... case of municipal council and not below the rank of tehsildar in the case of nagar panchayat, appointed by the collector and all provisions contained in this chapter regarding meetings of the council, shall, as far as may be, apply in respect of such meeting:provided that the presiding officer shall not have right ..... r.s. jha, learned counsel for appellant elaborating his argument contended that power of revision has been conferred on the state government under section 331 of the act and in exercise of this power the state government can interfere in the matter and consider the legality, propriety and correctness of the satisfaction arrived at and ..... sooner dissolved, shall continue for five years from the date appointed for its first meeting and no longer.*** *** *** *** (4) subject to the provisions of this act, the term of president and every councillor shall be co-terminus with the term of the council.''45. notification of election of president and councillors.--every election of the ..... [9] => ..... (adhyapakon tatha anya karmachariyon ke vetano ka sanday) adhiniyam, 1978 (act no. 20 of 1978) (hereinafter referred to as the 1978 act). by act no. 26 of 2000 the name of the act no. 20 of 1978 has been changed to madhya pradesh ashaskiya shikshan sanstha (anudan ka praday) adhiniyam, 1978.'3. the respondents further allege that no discrimination could be ..... recruitment and the learned single judge has not considered the case in accordance with the modified provisions of the 1978 act retitled as madhya pradesh ashaskiya shikshan sanstha (anudan ka praday) adhiniyam, 1978 as amended by act no. 26 of 2000.6. after hearing the learned counsel for the parties, we are of the opinion ..... appeal that the single bench has failed to take notice of the revised grant-in-aid rules 1979 and the amended act 'madhya pradesh ashaskiya shikshan sanstha (anudan ka prattey) adhiniyam, 1978' amended by act no. 26 of 2000 by which government's liability to release grant-in-aid has changed. there is reduction of ..... ) Finance Act 1978 Chapter Iii Direct Taxes - Court Madhya Pradesh - Page 11 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: madhya pradesh Page 11 of about 251 results (0.135 seconds)

Apr 01 2002 (HC)

Harvansh and Sons Vs. Union of India

Court : Madhya Pradesh

Reported in : [2003]133TAXMAN926(MP)

..... with effect from the assessment year 1991-92-and, therefore, will be applicable to the collections under section 206c made during the financial year 1990-91.4. the finance act, 1990 has further amended section 44ac so as to include a co-operative society also within the meaning of the term seller as defined therein, the said amendment has ..... sanction of the state government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licensed under this act unless the duty (if any) payable under chapter v, has been paid or a bond has been executed for the payment thereof.'in this context i may also refer to section 26 of ..... the aforesaid act which deals with ways of levying such duty. the said provision reads as under :'ways of levying such dutysubject to such rules regulating the .....

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Oct 01 2002 (HC)

State of M.P. Vs. Parwatibai

Court : Madhya Pradesh

Reported in : [2003]128TAXMAN751(MP)

..... asset shall have the meanings assigned to them in chapter xii-a;(b) authorised dealer shall have the meaning assigned to it in clause (b) of section 2 of the foreign exchange regulation act, 1973 (46 of 1973)'.8. this section 194a has been inserted in the income tax act, 1961 by the finance (no. 2) act, 1967 with effect from 1-4-1967, which ..... banking institution referred to in section 51 of that act); or(b) time deposits with a co-operative society engaged in carrying on the business of banking;(c) deposits with a public company which is formed and registered in india with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in india .....

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Mar 29 1984 (HC)

Straw Products Ltd. Vs. Assistant Collector of Central Excise and ors.

Court : Madhya Pradesh

Reported in : 1985(6)ECC35; 1984(17)ELT224(MP)

..... or not one of the factories is also manufacturing paper from bamboo and wood pulp. this is also evident from the speech delivered by the finance minister while presenting the finance bill in the year 1980 and 83 that the purpose was to give concession to small paper mills depending upon the quantum of clearances in the ..... from its factory at rayagada from conventional raw material which is to be excluded under the proviso to this notification. since the petitioners follow self removal procedure under chapter vii-a of the central excise rules, they submitted a revised classification list of 3/83 dated 30th april 1983 claiming concessional rate of excise duty at rs. ..... description specified in column (1) of the table annexed hereto, falling under sub-item (1) of item no. 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944), and containing not less than fifty per cent by weight of pulp made from bagasse, jute stalks, cereal straw, elephant grass (imperata cylindrica), .....

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Sep 27 1994 (HC)

Kum. Vijaya Raja Vs. Union of India and Others.

Court : Madhya Pradesh

Reported in : (1995)125CTR(MP)73; [1995]214ITR65(MP); [1995]81TAXMAN270(MP)

..... the reference and consequential notice to the petitioner on that basis deserve to be dislodged and demolished leaving the petitioner free to contest the notice under section 17 of the act before respondent no. 2. counsel has placed reliance on k. m. ramdas prabhu v. first wto : [1987]166itr706(kar) and onkarji kasturchand (huf) v. ..... commissioner of income-tax), investigating circle, issued notice to the petitioner in respect of the aforesaid assessee, as inheritor of the property under section 17 of the act (annexure 'd') proposing to reassess on the linchpin that net wealth has escaped assessment for the assessment year 1981-82 in the aforesaid petition and for ..... assessment occurring in section 16a of the act. . .on the foregoing discussion, it follows that the notices issued by the valuation officer for the assessment years 1977-78 to 1979-80 relevant to the valuation dates as on december 31, 1976, december 31, 1977, and december 31, 1978, completed and concluded, are wholly without .....

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Feb 19 2008 (HC)

Mohd. Riyaz and anr. Vs. State of Bar Council and ors.

Court : Madhya Pradesh

Reported in : 2008(2)MPHT143

..... 2) and 28(1) & (2) read with sections 9, 10, 11, 12, 17, 21, 25 and 26 of the advocates act, 1961. chapter i of 1963 rules provides for different committees namely the executive committee, the enrolment committee, the disciplinary committees, the finance committee, the examination committee, the rules committee, the legislation or reforms committee and the privileges committee and is relatable to ..... employer to decide what would be the equivalent cadre for the secretary of the bar council. a resolution has been adopted by the state bar council on 31.11.1978 as under:resolution no. 253/78/ec dt. 13/11/78 dt. 13/11/78. it was resolved that pay scale of the secretary will be at par ..... state bar council are being paid the salary as applicable to the staff of the high court of madhya pradesh. he further submitted that by resolution dated 13.11.1978 the state bar council has resolved that the pay -scale of the secretary will be at par with the additional district judge and the pay -scales of the .....

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Mar 20 2002 (HC)

Maharishi Mahesh Yogi Vedic Vishwavidyalaya and ors. Vs. State of M.P. ...

Court : Madhya Pradesh

Reported in : AIR2002MP196; 2002(2)MPHT353

..... consultation with the university concerned, be recognised by the commission in accordance with the regulations made in this behalf under this act.'99. section 12 which occurs in chapter 3 of the aforesaid act deals with the power and function of the commission. the said provision reads as under:--'12. functions of the commission.-- it ..... not logic. law has to progress with the passage of time and become a part of life. when a university is established and it is self financing the state government, irrefragably can make a provision of this nature. hence, we do not find any unconstitutionalily in the aforesaid provision.117. the next provision ..... in pursuance of article 371e; any other institution declared by parliament by law to be an institution of national importance.64. institutions for scientific or technical education financed by the government of india wholly or in part and declared by parliament by law to be institutions of national importance.65. union agencies and institutions for-- .....

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Apr 04 1989 (HC)

Dhar Cement Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Reported in : 1991(54)ELT178(MP)

..... india for achieving a rapid increase in production of cement was the establishment of a large number of mini cement plants. accordingly, in or about the year 1978, two working groups were set up by the government of india for making recommendations in this behalf. one of the working groups was set up for ..... general in terms and dealt with the grant of licences for import of goods and related matters, that it was statutory in character. the imports and exports (control) act, 1947, authorised the central government to make provisions prohibiting, restricting or otherwise controlling import, export, carriage etc. of the goods and by the imports (control) order ..... of indiaministry of finance(department of revenue)= x =notificationcentral exciseg .s .r. (e) in exercise of the powers conferred by sub-rule (i) of rule 8 of the central excise rules, 1944, the central government hereby exempts cement, falling under item no. 23 of the first schedule to the central excises and salt act, 1944 (1 .....

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Feb 05 2003 (HC)

Commissioner of Income-tax Vs. Mehrotra Brothers

Court : Madhya Pradesh

Reported in : [2004]270ITR157(MP)

..... on the identity of the creditor without verification of capacity/credit worthiness of the creditors in the light of the judgment reported in shankar industries v. cit : [1978]114itr689(cal) ; gee vee enterprises v. addl. cit : [1975]99itr375(delhi) ; cit v. kohinoor tobacco products p. ltd. : [1998]234itr557( ..... : [1985]154itr244(patna) , the allahabad high court in the case of sundar lal jain v. cit : [1979]117itr316(all) ; shankar industries v. cit : [1978]114itr689(cal) and the madhya pradesh high court in the case of cit v. shiv shakti timbers : [1998]229itr505(mp) ; cit v. shanti swarup ; cit v ..... the learned tribunal was justified for setting aside the order of the commissioner of income-tax under section 263 of the income-tax act ?(2) whether, on the facts and in the circumstances of the case, the learned tribunal was justified in accepting the cash ..... 1. this is an appeal under section 260a of the income-tax act, 1961. at the outset we may mention that when this appeal was presented no .....

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Nov 04 2004 (HC)

State of M.P. and anr. Vs. Mahendra Kumar Saraf and ors.

Court : Madhya Pradesh

Reported in : 2005(4)MPHT185; 2005(3)MPLJ578

..... case of municipal council and not below the rank of tehsildar in the case of nagar panchayat, appointed by the collector and all provisions contained in this chapter regarding meetings of the council, shall, as far as may be, apply in respect of such meeting:provided that the presiding officer shall not have right ..... r.s. jha, learned counsel for appellant elaborating his argument contended that power of revision has been conferred on the state government under section 331 of the act and in exercise of this power the state government can interfere in the matter and consider the legality, propriety and correctness of the satisfaction arrived at and ..... sooner dissolved, shall continue for five years from the date appointed for its first meeting and no longer.*** *** *** *** (4) subject to the provisions of this act, the term of president and every councillor shall be co-terminus with the term of the council.''45. notification of election of president and councillors.--every election of the .....

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Feb 26 2001 (HC)

State of M.P. and anr. Vs. Dr. P.K. Shrivastava and 17 ors.

Court : Madhya Pradesh

Reported in : 2001(5)MPHT349; 2001(3)MPLJ1

..... (adhyapakon tatha anya karmachariyon ke vetano ka sanday) adhiniyam, 1978 (act no. 20 of 1978) (hereinafter referred to as the 1978 act). by act no. 26 of 2000 the name of the act no. 20 of 1978 has been changed to madhya pradesh ashaskiya shikshan sanstha (anudan ka praday) adhiniyam, 1978.'3. the respondents further allege that no discrimination could be ..... recruitment and the learned single judge has not considered the case in accordance with the modified provisions of the 1978 act retitled as madhya pradesh ashaskiya shikshan sanstha (anudan ka praday) adhiniyam, 1978 as amended by act no. 26 of 2000.6. after hearing the learned counsel for the parties, we are of the opinion ..... appeal that the single bench has failed to take notice of the revised grant-in-aid rules 1979 and the amended act 'madhya pradesh ashaskiya shikshan sanstha (anudan ka prattey) adhiniyam, 1978' amended by act no. 26 of 2000 by which government's liability to release grant-in-aid has changed. there is reduction of .....

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