Court : Madhya Pradesh
Reported in : (2004)186CTR(MP)649
..... shares are held by a corporation referred to in sub-clause (ii)(b) or by a company referred to in that sub-clause, to any person employed by it;(c) by a body undertaking including a society registered under the societies registration act, 1860 (21 of 1860), financed wholly or mainly by the government, to any person employed, by it;(d) by a company (not being a company referred to in sub-clause (ii)(b) or sub-clause (ii)(bb)] in which not less than 40 per cent of the ..... for a declaration that rule 3 of the it rules, 1962 (in short 'the rules') which has been brought into the existence by income-tax (twenty-second amendment) rules, 2001 is ultra vires, invalid and inoperative as it runs counter to the provisions contained in section 17(2) of the it act, 1961 (for brevity 'the act') as a consequence of which it travels beyond the rule-making power as envisaged under section 295(2) of the act ..... from a third party, the actual hire charges payable therefor; (ii) where the accommodation is provided -- (a) by the reserve bank of india, to any person employed by it;(b) by a corporation established by a central, state or provincial act, or by acompany in which all the shares are held (whether singly or taken together) bythe government or the reserve bank of india or a corporation owned by thatbank, to any person employed by it;(bb) by a company [not being ..... thus the cbdt substituted the old rule and brought the new rule for the purpose of ..... circulars directing its finance manager to recover .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2004]134TAXMAN303(MP)
..... shares are held by a corporation referred to in sub-clause (ii)(b) or by a company referred to in that sub-clause, to any person employed by it;(c) by a body undertaking including a society registered under the societies registration act, 1860 (21 of 1860), financed wholly or mainly by the government, to any person employed by it;(d) by a company (not being a company referred to in sub-clause (ii)(b) or sub-clause (ii)(bb) in which not less than 40 per cent of the ..... the assessee;(iii) allowances which are exempted from payment of tax;(iv) any allowance in the nature of an entertainment allowance, to the extent such allowance is deductible under clause (ii) of section 16.explanation 2for the purposes of sub-clause (iii), the fair rental value of accommodation which is not furnished shall be the rent which a similar accommodation would realise in the same ..... for a declaration that rule 3 of the income tax rules, 1962 (hereinafter referred to as 'the rules') which has been brought into the existence by income- tax (twenty-second amendment) rules, 2001 is ultra vires, invalid and inoperative as it runs counter to the provisions contained in section 17(2) of the income tax act, 1961 (hereinafter referred to as 'the act') as a consequence of which it travels beyond the rule making power as envisaged under section 295(2) of the act ..... central board of direct taxes substituted the old rule and brought the new rule for the purpose of valuation of ..... circulars directing its finance manager to recover .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2006)204CTR(MP)555
..... thereafter, the assessee filed an application under section 254(2) of the act for correction of the said order dated 26-11-2001 of the tribunal and the ground taken in the said application filed by the assessee was that under sub-section (4) of section 90 of the finance (no. ..... 8/ind/2003 and after hearing learned counsel for the parties at length, the tribunal allowed the said ma by the impugned order dated 16-1-2004 and substituted paras 10 to 12 of its appellate order dated 26-11-2001 with new paras 10 and 11 holding that as the assessee had opted for kvss 1998 and had paid the taxes settled thereunder, the appeal has to be treated as dismissed.6. ..... malwa textunsing (p) ltd, (2006) 204 ctr (mp) 549) holding that the aforesaid order dated 16-1-2004 passed by the tribunal was outside the scope and purview of section 254(2) of the act which was confined only to rectification of any mistake apparent from the record and have set aside the said order dated 16-1-2004 of the tribunal. ..... or notice giving rise to the tax arrear before any authority or tribunal or court, then, notwithstanding anything contained in any other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn on the day on which the order referred to in sub-section (2) is passed :provided that where the declarant has filed a writ petition or appeal or reference before any high court or the supreme court against .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2006)204CTR(MP)549; [2007]292ITR488(MP)
..... (2) the tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record amend any order passed by it under sub-section (1) and shall make such amendment if the mistake is brought to its notice by the assessee or the ao:provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of ..... the assessee, shall not be made under this sub-section unless the tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.thus, under the aforesaid sub-section (2) of section 254 of the act, the tribunal can only rectify any mistake apparent from the record and cannot rehear an appeal and reverse ..... (2) whether any ground was made out for entertaining the application made under section 254 of it act and if so, whether these grounds satisfy the requirement of section 254 of it act, entitling the tribunal to rectify their main order passed in appeal?7. ..... 2001 of the tribunal and the ground taken in the said application filed by the assessee was that under sub-section (4) of section 90 of the finance ..... , 2004 and substituted paras 10 to 12 of its appellate ..... , 2001 with new paras 10 and 11 holding that as the assessee had opted for kvss, 1998 and had paid the taxes settled thereunder, the appeal has to be treated .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)14VST586(MP)
..... act, 1958 (hereinafter referred to as, 'the state act') and sub-section (5) of section 8 of the central sales tax act, 1956 (hereinafter referred to as, 'the central act') subject to paragraphs 2 to 10 and the general conditions specified in paragraph 12 exempted from payment of tax under section 6 and section 7 of the state act and under the central act, the class of dealers:(a) specified in column (2) of the schedule i below to the extent of the maximum cumulative quantum of tax under the act and the central act specified in column (3), for ..... india or are registered with the commerce and industries department of government of madhya pradesh on or before december 31, 1999(2) after sub-clause (iii) the following sub-clause shall be inserted, namely:(iv) commences commercial production in the new industrial unit or in the expanded capacity of the existing industrial unit on or after may 6, 1994, but on or before december 31, 1999 or having taken the following effective steps on or before december 31, 1999 commences ..... about what particular effective steps were taken by each of the petitioner before december 31, 1999, whether they had commenced commercial production on or after december 31, 1999 but on or before december 31, 2001 and whether they obtained allotment/possession of the land for the factory and whether they had applied for finances from a regular financial institution.13. ..... is but sub-clause (ii) of clause (b) was substituted and after sub-clause (iii) sub-clause (iv) .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2010)229CTR(MP)257
..... section 17(2) was amended by the finance act, 2001 ..... high court of karnataka has expressed the opinion that the subsidy was not taxable in the hands of the employees in view of the deletion of sub-clause (vi) of section 17(2) of the it act by the finance act, 1985. ..... person on bank's behalf shall be determined as the sum equal to the interest computed at the rate charged per annum by the sbi, as on the 1st day of the relevant previous year in respect of loans for the same purpose advanced by it on the maximum outstanding monthly balance as reduced by the interest, if any, actually paid by him or any such member of his household.sbi lending rates are as follows:______________________________________________________________________as on ..... the contention raised by the petitioner that interest-free loan or loan at concessional fate of interest provided by the employer satisfies the ingredients of a perquisite by virtue of section 17(2)(vi) and the method of valuation of the perquisite has been laid down in rule 3(7)(i) and hence, the petitioner's reliance on the decision of arun kumar and others ..... substituted ..... years but upto 10 years 8.75% 10.75%________________________________________________________________________above 10 years but upto 15 years 9.00% 10.75%________________________________________________________________________ above 15 years but upto 20 years 9.25% 10.75%________________________________________________________________________car loan, for new car upto 3 years (rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1950CriLJ1345
..... 50.the learned sessions judge came to the conclusion that since section 71, district municipalities act, was introduced into the act in the year 1939 it should be deemed by implication to repeal the order of the home minister promulgated in october 1920, i am unable to accept ..... maharaja holkar in the holkar government gazette dated 18th ootober 1930 which reads thus:it is, therefore, hereby ordered that any person burying or burning the dead at a place other than the places meant for the dispoeal of the dead or abetting in moh all will be dealt with in accordance with the provisions of section 183, lndore penal code.3. ..... , prevails and the conviction of the petitioners under section 74 of the act is set aside. ..... the section runs thus:whoever buries or barns or causes or permits to be buried or burnt any corpse in any place other than that set apart by the committee for the purp se shall be punishable with fine which may extend to ..... at khaegaon, convicted the two petitioners under section 18, lndore penal code, read with notification ..... this case there was no complaint made by the home secretary to the government and therefore, the court erred-in taking the cognizance of the offence under section 188, indore penal code.5. ..... later legislation on the same subject does not necessarily repeal a previous one unless there be a good reason for it, for example, inconsistency between the two. ..... for a single act ..... for these reasons the conviction and sentences passed on the two petitioners are set .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1951CriLJ670
..... in this notification so far as it is relevant for our purpose the following extract is all that should be considered:it is also notified for public information that under section 11, of the aforesaid maintenance of public order act, the govt have also been pleased to delegate to the subas for their respective dist. ..... it is now very well settled that marginal note to the section of an act cannot be referred to for the purpose of construing the act. ..... parchure contends that if a person contravenes an order made under the provision of section 3 then the police cannot prosecute him but under sub-clause (4) they should remove him from such area or place. ..... under the said act except the power of imposing collective tinea under section 6 & the powers under section 10 of the act.10. ..... not being the power of imposing collective fines under section 6, shall, in such circumstances & under such conditions, it any as may be specified in that direction, be exercised or discharged by an officer or authority specifically mentioned in that direction.8. ..... 708 that in the base of an act which creates a new jurisdiction, new procedure, new forms & new remedies, the procedure, forms & remedies there prescribed must be followed.7. ..... passed under section 11, maintenance of public order act but my difficulty is increased by the fact that mr. ..... parchure on 30-10-1949 at dhar under section 3 (1)(b), madhya bharat maintenance of public order act vii [7] of 1949. on 4-12-49, dr. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1952CriLJ683
..... the high courts do not possess power to issue the high prerogative writs the judicial commissioners' court which was not even a high court could not be treated on a higher level, can be disposed of only by reference to section 6, judicial commissioners' courts (declaration of high courts) act, 1950 and by the pointed attention to the fact that articles 225 and 226 do not find place in the exceptions and modifications specified in the said ..... that you were therefore aureate on 4.9.1949 and detained under section 3, bhopal safety act for sis months with a view to prevent you from acting in any manger prejudicial to the security of the state and the public order therein;6. ..... 3.3.50 the order dated 7.3.50 does not specify the activities of the applicant between 3.3.50 and 7.3.50 which were considered to be prejudicial and therefore, there was no cause for reasonable satisfaction regarding his future cannot and therefore, the satisfaction required under section 3 was mala fide as the detaining authority relied on the previous history of antecedents without giving the petitioner an opportunity to show that since his detention he had ceased bearing all thought of acting in a prejudicial manner. ..... on 18.9.50, at the first hearing of the petition, the counsel for the petitioner filed an application to treat the original application not only under article 296, constitution of india act, but also as one under section 491, criminal p.c. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1953CriLJ41
..... for the public information that under section 11 of the aforesaid maintenance of public order act the government have also been pleased to delegate to the subas for their respective districts all powers and duties conferred or imposed on the government under the said act except the power of imposing collective fines under section 6 and the powers under section 10 of the act ..... the material facts are as follows:on 9.8.1950 the district magistrate gird gwalior made an order under section 7(i) of the maintenance of public order act prohibiting all persons, among other things from taking out or participating in any procession, making speeches or shouting ..... to meet the requirements of the section if the government indicate with sufficient clearness, so as to leave no room for doubt on the subject, that the powers conferred upon it by the act shall be exercised by some authority ..... 1949 the government had by order directed that all the powers and duties conferred or imposed on it under the maintenance of public order act except the power of imposing collective fines under section 6 and the powers under section 10 of the act shall be exercised by the subas in their respective districts. ..... the learned chief justice made this observation while commenting upon section 40(1) of schedule ix of the government of india act which ran as follows:all orders and other proceedings of the govern-nor general-in-council shall be expressed to be made by the governor-general in council, and shall be signed .....
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