Court : Madhya Pradesh
Reported in : 2002CriLJ1870; 2000(1)MPLJ317
..... grievous hurt on him.28. the apex court, while considering applicability of section 34 in the case of dharam pal v. state of haryana reported in air 1978 sc 1492 : 1978 cri lj 1538, observed in paras 13 to 17 :-13. the case of surta and samme singh, appellants, however stands on a different footing. their convictions ..... accused persons being annoyed on account of the previous incident of altercation wanted to teach only a lesson to ishwardeen and his associates.30. on considering the act and conduct of accused persons bhuwan singh, sunder singh and sumendra singh in the above stated fact situation, we find it difficult to hold with certainty that ..... to cause death. during the course of investigation, the accused persons were arrested and in purusance to the informations given by them under section 27, of the evidence act, a tangia, a cycle chain and lathis were seized from accused chain singh, bhuwan singh, sunder singh and sumendra singh respectively. police bhalmura, after completing the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(2005)ACC603; 2005ACJ1342; 2005(1)MPLJ392
..... the said principle as it is well settled rule. it would be useful to repeat the summary of findings of the said judgment as under:'(i) chapter xi of the motor vehicles act, 1988 providing compulsory insurance of vehicles against third party risks is a social welfare legislation to extend relief by compensation to victims of accidents caused by ..... use of motor vehicles. the provisions of compulsory insurance coverage of all vehicles are with this paramount object and the provisions of the act have to be so interpreted as to effectuate the said object.(ii) insurer is entitled to raise a defence in a claim petition filed under section 163a or ..... policy conditions would apply 'the rule of main purpose' and the concept of 'fundamental breach' to allow defences available to the insurer under section 149(2) of the act.(vii) the question as to whether the owner has taken reasonable care to find out as to whether the driving licence produced by the driver (a fake one or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(5)MPHT386; 2002(1)MPLJ347
..... or temporary release. in this context i may profitably refer to the decision rendered in the case of inder singh and anr. v. the state (delhi administration), 1978 scc (cri) 564 wherein their lordships emphasized on rehabilitation and quoted a passage from lewis more with approval. the said passage reads as under :'you cannot rehabilitate ..... the view that the parole does not amount to the suspension, remission or commutation of sentences which could be withheld under the garb of section 32a of the ndps act and notwithstanding the provisions of the offending section, a convict is entitled to parole, subject however, to the conditions governing the grant of it under the ..... -1 is susceptible.mr. gupta, learned deputy advocate general for the state, on the contrary, has contended that when the petitioner has been convicted under the ndps act, he is not entitled to the benefit of parole and further the order passed by the district magistrate, narsinghpur, is based on the report submitted by the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1982]136ITR762(MP)
..... changes in the constitution,. succession and dissolution. before we consider the language of sections 187 and 188 of the act, we may refer to the provisions in the partnership act on the incidents of partnership.7. chapter v(sections 31 to 35) of the partnership act refers to the effect of introduction, retirement, expulsion and insolvency of a partner on the partnership subject to ..... : [1976]104itr160(mad) , tyresoles (india), calcutta v. cit : [1963]49itr515(mad) , mavukkarai (n.) estate tea factory v. add. cit : [1978]112itr715(mad) , the andhra pradesh high court in addl. cit v. vinayaka cinema : [1977]110itr468(ap) & venkateswara stone co. v. cit : [1978]115itr236(ap) and the gujarat high court in addl. cit v. harjivandas hathibhai : [1977]108itr517(guj) have taken the view .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2009)226CTR(MP)497; [2009]181TAXMAN50(MP)
..... **(22) any income of a university or other educational institution, existing solely for educational purposes and not for purposes of profit.8. the aforesaid provision occurs in chapter iii which deals in income which do not form part of the total income.9. to appreciate the basic elements and ingredients of the aforesaid provision, it is ..... their lordships referred to the decisions rendered in sole trustee, loka shikshana trust's case (supra), aditanar educational institution's case (supra), katra education society v. ito : [1978] 111 itr 420 (all.), governing body of rangaraya medical college v. ito : [1979] 117 itr 284 (ap), secondary board of education's case (supra) and came ..... it will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in section 10(22) of the act. the object of the society is to establish, run, manage or assist colleges or schools or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1978]114ITR172(MP); 1978MPLJ128
..... regards terms and conditions, approval of the board to letter dated february 28, 1952, be obtained. (5) letter dated december 14, 1956, addressed to the ministry of finance, government of india, regarding conversion of loan into share capital and waiver of interest. (6) letter dated march 12, 1957, from the government of madhya pradesh stating ..... amounts without any protest. the company has, therefore, impliedly accepted the rates of interest by its conduct. particularly, having regard to section 8 of the contract act, the company, having accepted the consideration, would be deemed to have accepted the reciprocal promise to pay the interest at the rates indicated in the letter dated ..... by their letter dated february 28, 1952. the contention of the department is that, by virtue of sections 7, 8 and 9 of the indian contract act, as soon as the company accepted further loansfrom the government, a resulting contract came into being as it would be in acceptance of reciprocal promise to pay .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1983]143ITR297(MP)
..... operational record of a partnership, firm is a relevant factwhen any of the partners of the partnership firm applied for grant of permit under the motor vehicles act, 1939. the decision in [1978] mplj 351, has no application in the instant case.6. for all these reasons, our answer to the question referred to this court is in ..... firm for the assessment year 1972-73. the ito refused registration on the ground that the firm was not genuine as two partners out of five, were merely financing partners. on appeal the aac confirmed the order passed by the ito refusing the registration though on a different ground. the aac held that there was no proof ..... . in these circumstances, the tribunal was justified in holding that the partnership had come into existence within the ambit and scope of section 4 of the partnership act on the installation of the plant and machinery for the manufacture of nuts and bolts even though actual production of goods had not commenced during the relevant assessment year .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1979]116ITR577(MP); 1979MPLJ512
..... are consenting parties to the arrangement, but becauseit is the result of a power conferred on him, though subject to certain restrictions imposed in the interest of his family...... in chapter i, section ii, vol. 2, the author of the mitakshara says : 'when a father wishes to make a partition, he may, at his pleasure, separate his ..... by this explanation that partition contemplated by this section is the actual division of the property in the manner it is capable of division. that is the last act required to be done for completing a partition and the mere severance in status brought about under the mitakshara, without actual division of the property, does not ..... total partition within the family was made by the assessee but subsequently by an application dated september 16, 1967, filed by seth gopaldas under section 171 of the act, a claim was made for recording a partial partition only, which prayer was reiterated by mahendra kumar, a major son of seth gopaldas, by another application made .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2004)189CTR(MP)26; [2004]268ITR244(MP); 2004(1)MPHT438; 2004(1)MPLJ589
..... and the excess, if any, paid shall be deemed to be tax payable by the assessee and the provisions of this act shall apply accordingly.(2) on any portion of such amount which is refunded under this chapter, interest shall be payable only up to the date on which the refund was made.244. interest on refund where ..... assessee and demands raised as per assessment were paid. for the assessment years 1972-73 and 1974-75 assessments were completed in the case of firm on 5-10-1978 and 25-10-1979. these assessments were annulled by the commissioner of income tax (appeals) as barred by time. the aforesaid order of commissioner was upheld by ..... construed it will lead to absurdity. even if the assessment is modified by the appellate or revisional authority the assessee is entitled to interest under section 214 of the act. the situation will be embarrassing where the assessing officer passes an erroneous order, which is corrected by the superior authority, but the assessee would be denied interest. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995(0)MPLJ696
..... operation, spare parts like tyres, tubes etc. become unserviceable and are disposed of. the additional sales tax officer, for the period 1-4-1977 to 31-3-1978, levied sales tax on the price fetched at the auction held for sale of such unserviceable goods. this order was confirmed by the appellate dy. commissioner and the ..... for deferred payment, or for commission, remuneration or other valuable consideration. the word 'business' occurring in the definition, was not originally defined in the act. section 2(bb) was inserted in the act by act no. 16 of 1965, incorporating definition of the word 'business'. the definition reads as follows :'2(bb) 'business' includes-(i) any trade, ..... officer and another, (1976) 37 s.t.c. 423, the court considered the effect of the amendment introduced to the word 'business' in the rajasthan sales tax act, 1954, and held that sales of unserviceable materials by the northern railways were exigible to sales tax.9. it is, therefore, clear that the disputed sales in .....
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