Court : Madhya Pradesh
Reported in : 2012CrLJ2008
..... help any convict in any other law where other applicable independent provisions are existing as the offence punishable under section 138 of the ni act is distinctly different from the normal offences made punishable under chapter xvii of ipc (i.e. the offences qua property). in the circumstances, it is hereby declared that the compromise arrived ..... . while holding so, it is directed that now, the petitioners/accused no. 2 and 3, namely, janak gandhi managing director and s.s.yadav, director of finance of otg global finance ltd. shall equally be responsible to pay rs. 10,00,000/- (rs. ten lacs) instead of rs. 8,00,000/- (rs. eight lacs). the ..... 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 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2007)7VST197(MP)
..... bottling, labelling and sealing of (plain/spiced) country liquor are covered as a packaging activity and attracts service tax under section 65(76)(b) inserted by finance act, 2005. the tax is payable on the value of the taxable service received by the service provider. accordingly such distillers/bottlers shall pay service tax being a ..... incidental or ancillary to the completion of a manufactured product;(ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture; or(iii) which in relation to the goods specified in the third schedule, ..... consumption is not covered. the manufacture of liquor is not taxable under central excise act and the activity of distilling, bottling and packaging liquor also not defined as the goods specified in section or chapter notes of the central excise tariff act, 1985. the bottled country liquor or its packing or repacking activity has not .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2004]267ITR450(MP)
..... pronounced by the supreme court on august 1, 2000. subsequent to this judgment, an explanation 1 has been substituted in section 234b of the act with effect from april 1, 1989, by the finance act, 2001. the said explanation has been made effective retrospectively with effect from april 1, 1989. by this explanation 1 it has been clearly mentioned ..... sub-section (1) of section 143 or on regular assessment as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvii of any income, which is subject to such deduction or collection. so by legal fiction explanation 1 was made applicable even to those cases, which were decided ..... passed by the income-tax appellate tribunal, indore bench.3. all these appeals have been preferred by the assessee under section 260a of the income-tax act, 1961 (for short 'the act'). the original order by the tribunal was passed in the appeal preferred by the revenue. the said order of the tribunal was based on a judgment .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP221
..... the relief of declaration simpliciter. the court-fees paid were proper or not. we hereby refer the following question of law for its determination under rule 11 of chapter i of the high court rules read with section 98 and rule 34 of order xli of the code of civil procedure by one or more judges as ..... evasion is successful it cannotbe touched, but the device does not merit encouragement or favour'.it was further observed after referring to section 42 of the specific relief act:--'it is in this section (apart from particular legislative sanction) that the law as tomerely declaratory decrees applicable in thecircumstances of this case, is now to befound'. ..... 'decree' made unenforceable against him require an ad valorem court fee stamp?'while dealing with that question, the division bench has stated certain principles:'the court-fees act is a fiscal enactment, has to be construed strictly and any ambiguity or doubt arising out of its interpretation has to be resolved in favour of the subject .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996(0)MPLJ1007
..... section 397, criminal procedure code, 1973, the question involved being of general importance and day to day recurrence, has been referred to this bench for resolving the controversy.6. chapter xxx of the code of criminal procedure deals with the reference and revision. section 397 deals with the calling for records to exercise powers of revision. section 397 is ..... the power of additional sessions judge and it contemplates that an additional sessions judge shall have and may exercise all the powers of a sessions judge under this chapter in respect of any case which may be transferred to him by or under any general or special order of the sessions judge. section 401 deals with the ..... cases. sections 403 to 405 are not material for decision of this revision.7. the counsel for the respondents drew attention of the court to rule 15 of chapter iv of m.p. high court rules. the same rule is reproduced below:-'no petition for revision of an original order of a magistrate shall be entertained unless .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]246ITR363(MP)
..... authorised officer under sub-section (1) of section 132 before he takes search and seizure action under clauses (i) to (v) of that sub-section .17. the finance act, 1988, further amended sub-section (1a) to specially mention deputy director and assistant director also in the sub-section , eliminating any doubt in the matter and in view ..... investigation and prosecution and the said criminal case, however, did not direct or permit for reopening of the closed chapter of finalised assessment or for making an investigation/enquiry blindly under section 131(1a) of the act in relation to the matter in respect of which, as stated above, assessment was completed long back and as ..... this section or which may have been completed on or before such date and includes also all proceedings under this act which may be commenced after such date in respect of any year.' chapter xiii of the act contains three parts. part a deals with the appointment and control of the income-tax authorities. part b deals .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1986MP88; 1985MPLJ616
..... gujarat state financial corporation v. lotus hotel pvt. ltd., air 1983 sc 848. in that case, as already discussed the agreement itself envisaged the possibility of a re-finance not being available and provided that, in that contingency, the corporation's loan woul carry interest at 13% p. a. despite the specific provision to this effect ..... income from all sources does not exceed rs. 4,200a; (g) 'lig' means the low income group whose income from all sources is not less than rs. 4,2007- and not more than rs. 7,200/-. regulation 21 ; the categorisation of house, flats, shops etc. as hig or mig or on a carpet area basis indicate ..... respondent incurred expenses suffered liabilities to set up a hotel. presumably, if the loan was not forthcoming, the respondent may not have undertaken such a huge project. acting on the promise of the appellant evidenced by documents, the respondent proceeded to suffer further liabilities to implement and execute the project. in the backdrop of this incontrovertible .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2008(1)MPHT421
..... by a police officer as provided in chapter xii of the code of criminal procedure and the offences punishable under sections 135 to 140 or section 150 shall be cognizable and non-bailable.5. learned counsel for the applicants submits that the aforesaid provisions inserted by the amendment act, 2007, cannot be given retrospective effect. he ..... amendments brought in force by electricity (amendment) act, 2007, i.e., act no. 26 of 2007. this amendment act received assent of the president on 28th may, 2007.3. on perusal of the provisions of section 15 of the amendment act it is found that in section 151 of the principal act it has been added that the court may ..... placed reliance on the decision in the case of manohar dairy and restaurant, bhopal v. employees state insurance corporation 2007 (3) mplj 355 : 2007 (3) m.p.h.t. 174, wherein it has been held .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2009(3)MPHT418
..... not vary from student to student and also remained fixed for a certain period as mentioned in section 4(8) of the act, 2007. as has been held by the supreme court in peerless general finance v. reserve bank of india (supra), the court has to examine the substance of the provisions of the law to ..... educational institution did not amount to profiteering or commercialisation of education and was based on the factors mentioned in section 9 (1) of the act, 2007. the provisions of the act, 2007 do not therefore, violate the right of private professional educational institution to charge its own fee.challenge to the provisions for reservation:40. article 15 ..... conflict with fundamental rights and second that it has been enacted within the legislative competence of the enacting legislature under part xi, chapter 1 of the constitution. they argued that even if the act, 2007 is held to be implementing any directive principle of the state policy as contended by mr. gupta, the provisions of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2009(3)MPHT519
..... 1744/04. earlier application for suspension of sentence was dismissed vide court order dated 19-1-2007, by a d.b. comprising hon'ble shri justice s.s. jha and hon'ble shri justice rakesh saksena. as per rule 15 of chapter iv of the high court rules and orders, 2008, all subsequent applications under sections 389(1 ..... : air 1992 sc 1789, again the supreme court has reiterated the same principle by holding that where there appears to be inconsistencies in two sections of the same act, the principle of harmonious construction should be followed in avoiding a 'head on clash'. the supreme court further held that the provision of one section of statute cannot ..... decision of krishna kumar (supra), which reads thus:11. it is settled principle of interpretation that where there appears to be inconsistency in two sections of the same act, the principle of harmonious construction should be followed in avoiding a head on clash. it should not be lightly assumed that what the parliament has given with one .....
Tag this Judgment!