Judgment Search Results Home > Cases Phrase: finance act 1978 section 39 amendment of act 6 of 1898 Court: madhya pradesh Page 30 of about 373 results (0.154 seconds)

Hotel Neelkamal, Through Its Prop. Shri Kamal Singh Verma, S/O Shri Am ...

Court : Madhya Pradesh

Reported in : (2007)5VST260(MP)

..... unless a different intention appears. in similar situations this court had placed reliance upon sections of the general clauses act to tide over the situation. in new central jute mills co. ltd. v. the asstt. collector of central excise, allahabad and ors. : 1978(2)elt393(sc) , this court held it to be possible to read the provisions ..... has taken a decision that mpgst act, 1958 shall be repealed and in its place m.p. commercial-tax act, 1994 shall be brought into force, consequent to this declaration that m.p. ..... . after the enactment of m.p.commercial tax act, the state also amended the entry tax act. the statement of object and reasons in the aforesaid bill reads as under:statement of object and reasonswhile presenting the budget for financial year 94-95 the hon'ble finance minister declared in his budget speech that state government .....

Ashwani Kumar Tandon Vs. State of M.P.

Court : Madhya Pradesh

Reported in : 2007(1)MPLJ162

..... provision that an offence previously committed under rule 123-a of the d.i.rs. would continue to remain punishable as an offence of contravention of section 4(1) of the act, nor was any provision made permitting operation of rule 132-a itself so as to permit institution of prosecutions in respect of such offences. the ..... , and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. savings of the nature contained in section 6 or in special acts may modify the position. thus the operation of repeal or deletion as to the future and the past largely depends on the savings applicable. in a ..... in the case of general finance company and anr. v. assistant commissioner of income tax, punjab (supra), also the law laid down by the constitutional bench of supreme court was again affirmed and the proceedings of prosecution under section 276dd of the income tax act were quashed after omission of section 269ss of the income tax act. non-compliance of which .....

Yograj Infrastructure Ltd. Vs. Ssangyong Engineering Construction Ltd. ...

Court : Madhya Pradesh Jabalpur

..... . the high court was, therefore, not right, in restraining the appellant from enforcing the bank guarantees.29. in m/s. sundaram finance ltd. (supra), it was observed by their lordships19. when a party applies under section 9 of the 1996 act it is implicit that it accepts that there is a final and binding arbitration agreement in existence. it is also implicit that ..... a party to an arbitration clauses to file an application under section 9 of the a and c act.17. there are two other factors which are weighing heavily with us and which we proceed to record. as per the law laid down by this court in sundaram finance ltd an application under section 9 seeking interim relief is maintainable even before commencement of .....

Central Motors Vs. Commissioner of Sales Tax

Court : Madhya Pradesh

Reported in : [1991]81STC242(MP)

..... with these directions, the cases were remanded to the assessing authority. being aggrieved, the assessee and the revenue simultaneously applied for making references under section 44 of the state act and this is how the aforesaid questions of law were referred to this court by the tribunal.7. shri b.l. nema, the learned ..... ought to have been treated as transactions of sale and not those of hire-purchase agreements, because the assessee only financed the prospective purchasers of vehicles. this argument of ..... by him in accordance with his earlier order dated march 30, 1978, on appeals against the fresh assessments after remand. the assessee preferred further appeals before the tribunal. the revenue also filed applications for enhancement under section 38(5) of the state act. it was contended on behalf of the revenue that the transactions .....

Cit Vs. Madhya Pradesh Audyogik Vikas Nigam Ltd.

Court : Madhya Pradesh

Reported in : [2004]140TAXMAN388(MP)

..... said claims of the assessee in respect of both the years and came to hold that the assessee was not entitled to claim deduction under section 36(1)(viii) and section 80m of the act independently on the gross dividend income. the assessee being aggrieved preferred an appeal before the commissioner (appeals) who dismissed the appeal. being ..... 1 of 1956);(c) 'government company' shall have the meaning assigned to it in section 617 of the companies act, 1956 (1 of 1956);(d) 'infrastructure facility' shall have the meaning assigned to it in clause (23g) of section 10;(e) 'long-term finance' means any loan or advance where the terms under which moneys are loaned or advanced ..... co. of india ltd. v. their workmen : (1969)illj785sc , cit v. century spg. & mfg. co. ltd. : [1953]24itr499(bom) duncan bros. & co. ltd. v. cit : [1978]111itr885(cal) ; cit v. eyre smelting (p.) ltd. : [1979]118itr857(cal) . in view of the aforesaid enunciation of law it rings as a bell that no actual expenditure is really .....

O.T.G. Global Finance Ltd. and Others Vs. Mohan Mandelia and Others

Court : Madhya Pradesh

Reported in : 2012CrLJ2008

..... been aggrieved by an order dated 26th september, 2011. by the aforesaid order, the petitioner/accused no1. otg global finance ltd. company was acquitted of the charges under section 138 of the negotiable instruments act while setting aside the sentence for the alleged offence. however, the conviction recorded by the trial magistrate and affirmed by ..... language of non obstante clause on the question of construction, it has been observed as under:- "as has been stated, clause (b) of section 138 of the act provides that the annual value of any building shall "notwithstanding anything contained in any other law for the time being in force" be deemed to be ..... high court or court of sessions grants permission for such purpose. the court presently, concerned with an offence punishable under ni act. so, it is relevant to quote section 147 of the ni act, which is as under: "sec.147. offences to be compoundable.- notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974), .....

Aarif Akeel Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... and the respondents no.4 to 9 who have been appointed as nominated members of the board are not fulfilling the requirement as envisaged under section 4 and 5 of the act. it is submitted that the petitioner has already submitted a representation on 14.3.2013 to the speaker of vidhan sabha, bhopal but till ..... the following members, namely :- ex-officio members : (a) the secretary in charge of the school education department, madhya pradesh. (b) the secretary in charge of the finance department, madhya pradesh. (c ) the secretary in charge of the backward classes and minorities welfare department, madhya pradesh. (d) the secretary in charge of the tribal and ..... the respondent no.3 does not fulfill the qualification of eminent educationalist . and, therefore, not entitled for such appointment. it is also submitted that as per section 4, the members or ex-officio members and other members nominated by the government should be; one scholar in urdu language; one scholar in arabic language; three .....

R.C. Pandey Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Reported in : AIR1988MP60

..... on the point, it was held as under :'as regards the second ground, the contention that parliament having made the requisite declarations in section 2 of the industries (development and regulation) act, 1951 declaring 'drugs and pharmaceuticals' to be a scheduled industry, being item 22 of schedule i thereof, the state legislature was ..... its scope, leaving the general provision to control cases where the special provision does not apply. the constitution gives a separate treatment to the subject of finance and article 227 saves the existing taxes etc. levied by states, if the conditions mentioned therein are complied with. while article 372 says all pre-constitution ..... advocates by way of stipend on nominal interest payable in easy instalments or for giving guarantee for facilitating advance of such loan to the junior advocates by a financing institution; (iv) medical insurance of the advocates; (v) facilitating house building loans to the advocates; and (vi) such other welfare or benefits to .....

Neeraj Kumar Sharma and anr. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2007(3)MPHT527

..... no officer other than the additional registrar or the joint registrar shall be directed to exercise the powers to hearing appeals under section 78...the aforesaid sub-section (2) of section 3 of the act provides that the officers appointed to assist the registrar shall, within such areas as the state government may specify, exercise such ..... of the cooperative societies shall also be exercisable by the deputy registrar, shahdol in respect of co-operative societies in anuppur district.6. sub-section (2) of section 3 of the act on which reliance is placed by mr. trivedi is quoted hereinunder:(2) the officers appointed to assist the registrar shall, within such areas ..... in respect of all 1. bhopal, 2, types of vidisha, raisen, 3. 4. societies sehore, 5. rajgarhexcept: - 6. betul, 8.7. hoshangabad,jabalpur, 9. chhi-(a) financing ndwara, 10. seoni,bank raigarh, 11. balaghat, 12.narsinghpur, 13.(b) all bilaspur, 14. 15.societies sarguja, 16. indore, whose area 17. khargone, 18.of operation dhar, .....

Prakash Industries Ltd. and anr. Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Reported in : 1997(1)MPLJ157

..... word 'sale' is ultra vires to entry 54 of list ii of viith schedule of the constitution and likewise section 9-a of the act of 1994. the learned counsel has submitted that in fact the petitioners directed the finance company to supply certain goods and goods are purchased by the company and they are leased out directly to ..... the constitution of india, whereby the word 'sale' has been defined and the same definition of sale has been incorporated by the state in its act of 1994 under section 2(t) and section 9a, whereby it has been provided that every dealer who transfers the right to use any goods as the state government may specify by notification, ..... or other valuable consideration. such leasing agreements for use of any goods shall also fall within the extended definition of the word 'sale' as defined under section 2(t) of the act.7. in fact, the decision given in the case of builders' association of india (supra) came up for consideration subsequently in the case of gannon dunkerley .....