Court : Madhya Pradesh
Reported in : 1982(10)ELT97(MP)
..... production and so the rate of tax in force at that stage is the governing rate. the learned counsel submits that this is implicit in section 3 of the act and that the central government has no power to make rules inconsistent with this principle and rule 9-a(i) (ii) in so far as it applies, the rate of duty ..... petitioner has a factory at ujjain which manufactures nylon and polyester filament yarn from 1972. the products of the petitioner are subject to central excise duty under tariff item no. 18 of schedule i to the central excises and salt act, 1944. in 1972 the rate of duty as provided in tariff item no. 18 was rs. 60/- per kilogram. by ..... 1962 sc 1281, the supreme court after referring to the decisions in, in re : central provinces and berar sales of motor spirit and lubricants taxation act, 1938-air 1939 fc.i., province of madras v. boddu paidanna and sons air. 1942 fc 33 and governor-general in council v. province of madras-air 1945 pc 98 observed : 'excise duty is primarily a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1977(1)ELT92(MP); 1977MPLJ394
..... that the directions in the said letter, even if they emanated from the board, could not fetter the quasi-judicial powers of the excise authorities exercisable under the central excises act and the rules. in my opinion, this argument has to be accepted. the board has a statutory power under rule 233 to issue supplementary instructions; but these ..... (mad), where a division bench of the madras high court held that assessment proceedings are not taken for anything done or ordered to be done under the central excise act, therefore, the period of limitation prescribed by section 40(2) is not applicable to such proceedings. the case is not very helpful in determining the meaning ..... of law or before any authority or tribunal, reference in this connection was made to g.g. in council v. shiromani sugar mills- , where it was held that a proceeding under section 45(2) of the income-tax act, 1922, before the revenue authorities for recovery of income-tax dues was a legal proceeding within the meaning .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT288
..... singh and ors. (1994 acj 997), the division bench said :'para 7: the distinction between the courts of general jurisdiction was noted by their lordships of privy council in rajah nilmoni singh deo bahadur v. taranath mookerjee (9 ia 174) and the observations of that case were interpreted by the madras high court in the case ..... jurisdiction or misdirection.''para 12 : though in a different context the public policy involved in not granting interim stay has been explained by this court in asstt. collector of central excise, west bengal v. dunlop india ltd., (1985) 19 elt 22 : (air 1985 sc 330).''para 13 : it is not the law that adjudication by ..... air 1968 sc 13). there, this court found that section 35 of the central excises & salt act, 1944 (excise act) gave a right to appeal. under section 12 of the act, the central government was authorised to apply to appeals under the excise act the provisions of the sea customs act, 1878 dealing with the procedure relating to appeals. in exercise of that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1992(0)MPLJ834
..... the contention that the view expressed in sheru is not correct. although rule 2(c) of the ndps rules, 1985, made by the central government under sections 9 and 76 of ndps act defines the term 'chemical examiner' and names neemuch and ghazipur as places where there are 'government opium and alkaloid works', that definition is ..... the court revisited m. p. sharma, air 1954 sc 200 and affirmatively repelled reliance on article 20(3) and interpolation therein of the 'exclusionary rule' while approving privy council's decision in kuruma's case, (1955) a. c. 197 and harman king, (1969) a.c. 304. the indian law was same as english law, the ..... -8-1992, shri s. c. mathur, deputy narcotics commissioner (enforcement), filed the affidavit confirming the statements made by shri juneja and he has added that the central government has, by notification, laid down guidelines for chemical analysis of illegally possessed opium seized to be done 'at the nearest laboratory situated throughout the country'. at .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1974MP59; 1974MPLJ1
..... legislature. see, for instance, united states v. sharp-nack (1958) 355 us 286. 13. in queen v. burah, (1878) 5 ind app 178 = ilr 4 cal 172 (pc) an act of the council of the governor general of india, by which garo hills were removed from the jurisdiction of the ordinary judicial tribunals and the administration of civil and criminal justice was ..... conferred on the state government. all those sections are almost verbatim copy of one another. they seem to have been borrowed from section 46 of the central act, which reads thus:-- section 46. power to exempt registered societies from provisions of the act.-- the state government may, by general or special order exempt any registered society from any of the provisions of this .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1973MP255; 1973MPLJ697
..... maxwell on interpretation of statutes, 11th edition, at page 350; sutherland statutory construction (3rd edition, vol. 3, sections 5401 and 5402)). recently, in asst. collector of central excise v. national tobacco co. ltd., (air 1972 sc 2563). their lordships have laid down thus -'it is a well established rule of construction that a power ..... and records maintained under these rules, and shall supply to the inspector such information as he may require for the purpose of ascertaining whether the provisions of the act and rules thereunder have been observed,' rule 66 laid down as follows:-- '66. cancellation and suspension of licences.-- (1) the licensing authority may, after ..... ; and that the petitioner could not produce the purchase invoice, which it was required to produce for the purpose of ascertaining whether the provisions of the act and the rules had been observed. the petitioner took three different stands on three different occasions. at first, it was contended that the goods of batch .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002(1)MPHT315
..... progress is achieved, civilisation is built up and history is made not on the battlefields where ghastly murders are committed in the name of patriotism, not in the council chambers where insipid speeches are spun out in the name of debate, not even in factories where are manufactured novel instruments to strangle life, but in educational institutions ..... is unable to start colleges of its own, it is only appropriate that private law colleges, which are duly recognised by the university concerned and/or the bar council of india and/or other appropriate authorities, as the case may be, should be afforded reasonable facilities to function effectively and in a meaningful manner. that requires substantial ..... action.'45. on a reading of the decision in entirety, the ratio that follows is that the state government cannot have its policy outside the central act. but in the case at hand, the amendment, which is a policy decision of the state government does not encroach upon the territory of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1974MP101; 1974MPLJ95
..... (1). section 16(1) of the displaced persons (compensation and rehabilitation) act, 1954 authorises the central government to take such measures including that of disposal of the compensation pool in order that itmay be effectively utilised in accordance with the provisions of ..... of a statutory power the provisions of article 299(1) are not attracted. in the punjab case of air 1969 punj 4 certain lands vesting in the central government and forming part of the compensation pool were transferred by it to the state government but no document was executed in the manner required by article 299 ..... the act. it was contended in that case that the transfer by the central government to the state government was ineffective as article 299(1) was not complied with. the high court did refer to .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1973MP104; 1973MPLJ411
..... used to file his power in each case wherein he appeared as a lawyer on behalf of the municipal council. there is no averment to the effect that any office of the standing counsel was created by the municipal council, acting under any provision of the statute. the question, therefore, is whether on the basis that the second respondent ..... against the same in gokul prasad's case is unfounded to this extent.20. in view of the above position, the general agreement expressed by sen j. in satna central co-op, and land mortgage bank ltd. v. puranlal agrawal, 1969 mplj 879 with the law enunciated in ramratan's case, 1964 mplj 86 = (air 1964 madh ..... of the code of criminal procedure was competent to exercise the powers of requisitioning immovable property which was delegated to district magistrate by the central government under section 40 of the defence of india act. the additional district magistrate had been invested with all the powers of the district magistrate under section 10(2) of the code of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP243; 1977MPLJ341
..... since the power to legislate for the incorporation of trading corporation was given to the central legislature and the creation of statutory transport corporations was found as amounting to incorporation of trading corporation the 1948 act was replaced by a comprehensive act, the road transport corporations act, 1950. it however, enabled such of the provincial governments, which might so ..... 1937 ac 836. the rule of pith and substance was reiterated by gwyer, c. j. in subrahmanyan v. muttuswami, (air 1941 fc 47 (51)), and also by the privy council in prafulla kumar v. bank of commerce ltd., khulna, 74 ind app 23 : (air 1947 pc 60) and by the supreme court in k. d. h. p. co ..... before us the decision of the supreme court in senior superintendent r. m. s. cochin v. k. v. gopinath, (air 1972 sc 1487). rule 5 of the central civil services (temporary service) rules, 1965, was different from clause (a) of standing order no. 11, which does not contain the word 'forthwith'. their lordships have in .....
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