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 entitled ..... have been disallowed. the appellate assistant commissioner did not agree with the contention of the assessee and following the decision in cit v. gheru lal bal chand [1978] 111 itr 134 upheld the disallowance of rs. 69,581 made by the income-tax officer. on further appeal, the tribunal, on a perusal of the ..... typing, 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 been .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(4)MPHT1; 2003(3)MPLJ554
..... of municipalities. article 243s provides for constitution and composition of wards committees etc. emphasis has been laid on article 243y which provides that the finance commission constituted under article 243i shall also review the financial position of municipalities and make recommendations to the governor as to the principles which should govern ..... used in the unamended section 138 were 'might reasonably' had garnered immense significance. the unamended section 126 of the municipalities act reads as under :-- '126. definition of annual letting value.-- in this chapter, the expression 'annual letting value' shall mean- (i) where any building or land is let out, the annual ..... the corporation followed the rules and the notifications issued thereunder in preparing valuation and assessment list thereby revising the holding tax for the first time since 1978-79.'their lordships in para 18 expressed the view as under :--'18. the third submission was not accepted as the high court held that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002(1)MPHT315
..... be made to wipe out present vice (constitutional) by making retrospective laws. we are, therefore, firmly of the view that the gujarat panchayats (third amendment) act, 1978 is unconstitutional, as it offends articles 311 and 14 and is arbitrary and unreasonable....'78. we are conscious that the aforesaid decision was rendered in a different ..... social goal which has been sought to be achieved by the requirement of the constitution. immense emphasis has been given on directive principles occurring in chapter iv of the constitution and as well as article 51a which deal with the fundamental duties. the learned counsel for the parties have placed heavy ..... 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 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2004MP182
..... of municipalities. article 243s provides for constitution and composition of wards committees etc. emphasis has been laid on article 243y which provides that the finance commission constituted under article 243i shall also review the financial position of the municipalities and make recommendations to the governor as to the principles which should ..... used in the unamended section 138 were 'might reasonably' had garnered immense significance. the unamended section 126 of the municipalities act read as under :'126. definition of annual letting value. in this chapter, the expression 'annual letting value' shall mean -(i) where any building or land is let out, the annual rent ..... the corporation followed the rules and the notifications issued thereunder in preparing valuation and assessment list thereby revising the holding tax for the first time since 1978-79.' thereafter their lordships in para 18 expressed the view as under :'18. the third submission was not accepted as the high court held .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP268
..... bombay ilr (1940) bom 58 = air 1940 bom 65. where also the point raised was whether the urban immoveable properly tax levied by section 22 of the amended bombay finance act, 1932. was beyond the powers of the bombay provincial legislature on the ground that it was essentially a tax on income. the learned judges of the bombay high court held ..... tax at a rate of not less than 1 1/4 per cent and nol more than 12 1/4 per. cent of the annual value determined under this chapter shall be imposed by the corporation upon all lands or buildings or both within the city except the following, namely:--4. the petitioners have raised several grounds in their ..... of that power, the state legislature could enact the impugned legislation imposing a tax on lands and buildings, shri chitale submitted that the property tax is the mainstay of municipal finance; that entry-49 of list ii. which gives to the state legislature the power to impose tax on lands and buildings, is designed for local bodies only; and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1986)52CTR(MP)329; [1985]156ITR134(MP)
..... constitution, challenge is made to the constitutional validity of ss. 44ab and 271b of the i.t. act, 1961 (hereinafter called 'the act'), introduced in the act by section 11 of the finance act, 1984 (act no. 11 of 1984), rule 6g in chapter ccc introduced in the i.t. rules, 1962 (hereinafter called 'the rules'), and forms nos. 3cb ..... is a reasonable classification ; and greater latitude is available to the legislature for classification. [see british india corporation ltd. v. collector of central excise, allahabad : 1978(2)elt307(sc) and anant mitts v. state of gujarat : [1975]3scr220 ]. the intelligible differentia on which the classification is based is obvious in the present case ..... legislation is not a ground to challenge its constitutionality. in the words of krishna iyer j. in murthy match works v. asstt. collector of central exise : 1978(2)elt429(sc) ' unconstitutionally and not unwisdom of a legislation is the narrow area of judicial review '. all the same, a brief reference may be .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995(0)MPLJ176
..... 9. before referring to the two decisions which led to this reference, it will be appropriate to refer to the provisions in part-iii-finance chapter vii-municipal fund under the municipal corporation act, 1956 :'86. municipal fund to be sole and to be held in trust - there shall be one municipal fund and it shall be ..... of taxation is a necessary adjunct to their other powers'.18. further question is whether the mode of collection by auction is not permissible part x- chapter xxxvii of the municipal corporation act, 1956 deals with framing of byelaws :'section 427. byelaws - the corporation may, and if so required by the government shall, make byelaws consistent with ..... institutions functioning in the interest of the inhabitants of the city;(h) the cost of auditing the municipal accounts.''part iv-chapter xi-taxation132. taxes to be imposed under this act.- (1) for the purpose of this act, the corporation shall impose;xxx xxx xxx(2) in addition to the taxes mentioned in sub-section (1) the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2000MP235; 2000(3)MPHT355; 2000(2)MPLJ514
..... purposes of this section, 'armed forces' means an armed force of the union constituted under an act of parliament and includes a member of the police force constituted under section 3 of the delhi police act, 1978 (34 of 1978).14-c. right to recover immediate possession of premises to accrue to central government and delhi administration ..... 7. it may, therefore, be considered whether the aforesaid interpretation is in accord with the object and purpose of the act, as regards the object, chapter iii-a was inserted into the act by the amending act of 1983, which has the following as its statement of objects and reasons; 'to provide a special forum for expeditious ..... challenge to the classification of landlords by enacting section 23-j specifying certain categories of landlords only and simultaneously by section 11-a confining the applicability of chapter iii-a to landlords defined in section 23-j is rejected.'5. it is to be noted here the said division bench upheld the classification and while .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2004MP1; I(2004)BC106; [2005]123CompCas677(MP); 2003(2)MPHT114; 2003(2)MPLJ161; [2003]45SCL63(MP)
..... notice to show cause against its supersession on the ground that the initiation of the proceeding is without jurisdiction as a pre-condition therefore of consultation with the financing bank of the society has not been satisfied, the bar of article 226(3) cannot be invoked by saying that alternative remedy of revision and appeal ..... . we are dealing with this facet as an argument was canvassed, for sake of completeness and put the controversy to rest. the regulations 31 and 32 occurring in chapter xi of the regulations read as under:-- '31. examination of witnesses and the issue of commissions.- (a) evidence shall be on affidavits. (b) provisions of section ..... and the aforesaid provision to understand that unless the rules have been prescribed as mandated under the act, no appeal can be filed against an interim order and in any case the tribunal would have no jurisdiction. chapter iii of the act deals with the jurisdiction, powers and authority of tribunals. section 17 reads as under :--'17. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2004(3)MPHT328; 2004(3)MPLJ371; [2005]59SCL570(MP)
..... irrespective of fact that nepa limited is declared sick industry and enquiry under section 16/17 of sica were pending. the contractor is not entitled to benefit of the interest act, 1978. the contractor is entitled to interest for preference period under section 34 of the code of civil procedure. interest @ 6% per annum from 1-1-1997 till ..... time-consuming and inadequate machinery by efficient machinery for expeditious determination by a body of experts to safeguard the economy of the country and protect viably sick units. chapter iii deals with the reference, inquiries and claims. section 15 provides that when an industrial company becomes a sick industrial company as defined under section 2(o) of ..... to shirk its liability to pay the wages to its workers for the work they have done. thus proceedings under section 3 of the u.p. act of 1978 will not be affected by section 22 of act of 1985.'17. in keshri steels and anr. v. m.p. electricity board and ors., 1998 (2) mplj 535, this court has .....
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