Court : Madhya Pradesh
Reported in : AIR1957MP171
1. This is a Letters Patent Appeal against the order of Kotval J., in Miscellaneous Petition No. 466 of 1955.2. The appellant used to carry on business in the State of Nandgaon and did so during the years 1946-47, 1947-48 and 1948-49. At that time, the provisions of the Indian Income-tax Act, 1922, were applicable to the Nandgaon State on account of the extension of that Act to the State in the year 1942. The appellant was assessed to income-tax for the above years under the said act by three separate orders of the Income-tax Officer, dated respectively 29-12-1947, 9-1-1948 and 29-3-1949, and the tax was duly realised by the State authorities.The State merged with Madhya Pradesh with effect from ]st August 1949 by the State Merger (Governors' Provinces) Order, 1849, end by the Taxation Laws (Extension to Merged States and Amendment) Act 1949 (hereinafter referred to in the judgment as the Taxation Laws Act) the Indian Income-tax Act was extended to the State of Nandgaon with effect fro...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1961MP110; 1961CriLJ516
Shrivastava, J.1. This is a petition under Article 226 of the Constitution by which the petitioner challenges the order passed by the Sub-Divisional Officer, Mahasamund, on 11-4-1958 ordering the petitioner to leave India on the ground that he is a Pakistan citizen and has overstayed the period of his visa. Ten other similar petitions involving commonquestions of law were heard along with this petition. They are: S. No.Case No.Filed by.1.Misc. Pet. No. 290/1958Mohammad Murtaza Khan2.Misc. Pet. No. 61/1959Issab alias Yusuf3.Civil Misc. Pet. No. 39/1958Akbarkhan Alam Khan4.Civil Misc. Pet. No. 59/1958Maujmabibi & others5.Misc. Pet. No. 139/1957Kalloo s/o Noor Mohd.6.Misc. Pet. No. 206/1957Gulam Rasool7.Misc. Pet. No. 6/1958Mohammd Yusuf8.Misc. Pet. No. 168/1958Mohammad Abbas9.Misc. Pet. No. 70/1959Shabrati s/o Mangoo10.Misc. Pet. No. 371/1958Ghulam Mahmmmod KhanAll these petitions, except S. No. 3, are directed against the orders of the District Superintendent of Police or the Collector ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP34; [1967]63ITR689(MP)
Dixit, C.J. 1. By this application under Article 226 of the Constitution, the petitioner Straw Products Ltd. a public company incorporated in the former State of Bhopal, prays that the Taxation Laws (Merged States) (Removal of Difficulties. Amendment Order, 1962, be declared ultra vires, inoperative and of no effect whatsoever, and seeks a writ of certiorari for quashing assessments of income-tax made on it on 4-3-1958 for the years 1952-53 and 1953-54, as also the assessments made for the assessment years 1954-55 to 1960-61. The petitioner also seeks a direction restraining the respondents from proceeding with the assessments for the assessment years 1961-62 to 1965-66. 2. The matter arises thus. The petitioner is a public limited company engaged in the manufacture of straw-boards and other allied products. It was incorporated in the quondam State of Bhopal in 1938. Under an agreement concluded between the Company and the Government of the Bhopal State, the Company was exempted from p...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1996MP35
D.P.S. Chouhan, J. 1. Judgment in this appeal will also govern F.A. No. 36/85. Smt. Kajala Devi by means of the writ petition being M.P. No. 771/92 approached this Court against the order passed by the Tax Recovery Officer, Income-tax Range Raipur in exercise of power under Rule 11 of the Rules in Second Schedule to the Income-tax Act, 1961. The writ petition, as per the statement of the learned counsel for the appellant, was admitted and was pending in this Court, consequent upon coming into force the Constitution (42nd Amendment) Act, 1976, the said petition was dismissed as having become abated. The order of this Court is dated 23-3-1979 an extract of which is quoted below: 'The petitioner's claim to certain houses, which were attached for recovery of arrears of income-tax against one Parasarani Gupta, was disallowed by the Tax Recovery Officer. The petitioner's remedy lay in filing a suit under Sub-rule (6) of Rule 11. The petition is not maintainable under Article 226 of the Const...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1999(2)MPLJ649
ORDERA.K. Mathur, C.J.1. This is a Letters Patent Appeal directed against judgment dated 22-1-1999 passed by the learned single Judge in W. P. No. 2495 of 1998, whereby the petition filed by the appellant has been dismissed.2. In order to dispose of this appeal, it is relevant to mention a few facts of the case. The appellant/petitioner filed writ petition under Article 226 of the Constitution of India and prayed for a writ of mandamus restraining the respondents 2 and 3 in creating hindrance in sale of lottery tickets of the Royal Government of Bhutan in the State of Madhya Pradesh. The petitioner/appellant is the Manager of M/s Surya Enterprises, which is the distributors of lotteries of Royal Government of Bhutan. It is alleged that an agreement was entered into between the Government of India and the Government of Bhutan on 29-2-1995 on Trade and Commerce between the Royal Government of Bhutan and the Government of Republic of India. Article-I of the agreement contemplates free tra...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2005MP170; 2005(2)MPLJ353
ORDERDipak Misra, J.1. The present reference has arisen in a different factual matrix inasmuch as certain provisions of Madhya Pradesh Panchayat Raj Evam Gram Swaraj Adhiniyam, 1993 (for brevity 'the Act') that were incorporated by way of amendment into the aforesaid statute faced assail pertaining to their constitutional validity in the case of Jankidas Bairagi and Anr. v. State of M.P., 2001(2) M.P.H.T. 229, wherein a Division Bench declared the provisions under attack as constitutionally valid and dismissed the writ petition in limine, and thereafter when the present writ petition was filed challenging the enactment the same Division Bench issued notice and when the matter was placed for final hearing the Bench hearing the matter recorded a finding that the learned Counsel appearing for the petitioners had a sanguine grievance with regard to a singular provision and had no cavil in respect of any other provision and accordingly thought it condign to recommend the matter to be referr...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP98; 2002(2)MPHT10
ORDERDipak Misra, J. 1. The pivotal issue that arises for consideration in this writ petition preferred by a learned member of the Bar whether the members of the State Bar Council of Madhya Pradesh are entitled to continue even after expiry of their term, as envisaged under the Advocates Act, 1961 (hereinafter referred to as 'the Act'). The said issue being cardinal and dominant, I shall only confine to the aforesaid issue as the learned counsel appearing for the petitioner as well as the learned counsel for the respondents confined to the said facet, the singular and significant case.2. The facts which have been brought on record need not be dilated upon in detail, as the facts which are essential and necessitous for disposal of this writ petition have been conceded to by Mr. N.C. Jain, learned senior counsel appearing for the petitioner and Mr. Rajendra Tiwari, learned senior counsel for the State Bar Council of Madhya Pradesh as well as for the Bar Council of India. None of the othe...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2003MP233; 2004(3)MPLJ216
Dipak Misra, J.1. In the days of yore it was vocally pronounced with immense emphasis that a drum beat may travel to a maximum limit of four miles but the utterances made by one man, through men, is capable of reaching people who are thousand miles away. The medium of man's expression has no limitation. In the modern world the media has irrefragably earned the status of inevitable and indispensable fourth pillar. Freedom of speech and expression has gained immense significance and its utility, by no stretch of imagination, can ever be marginalised and its importance be reduced but, an unavoidable and significant one, there are certain limitations which are imposed by law within the permissible, reasonable or rational, acceptable and non-arbitrary limits. Cinema as a medium of expression and as a mode of entertainment has reached an enviable status in the scientific world. The Indian cinema has a different conception from its inception inasmuch as myths, historical events, poignant nove...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP246; 2002(3)MPHT383; 2002(3)MPLJ326
ORDERA.K. Gohil, J. 1. The applicant has filed this civil revision under Section 115 of the Code of Civil Procedure against the interlocutory order dated 3-8-1999 passed in Civil Suit No. 58-A/95 by the Civil Judge, Class-II, Bhikangaon, whereby the Trial Court rejected the application of the plaintiff, I.A. No. 6 under Order XIII Rule 10 of the Code of Civil Procedure and I. A. No. 7 under Section 35 of the Indian Stamp Act.2. This civil revision was filed on 27-9-1999 and by order dated 23-2-2000 notices were directed to be issued and the proceedings of the Trial Court were stayed. This civil revision came up for hearing on 1-7-2002. On the same day the Code of Civil Procedure (Amendment) Act, 1999 (No. 46 of 1999) also came into force by Notification dated 6th June, 2002. By Section 12 of this amendment of 1999 (No. 46 of 1999) in Section 115 of the Principal Act, the 'proviso' of Sub-section (1) has been substituted.3. After the enforcement of the amendment w.e.f. 1-7-2002 when thi...
Tag this Judgment!Court : Madhya Pradesh Jabalpur
1. In W.P. No. 7352/2007, prayer has been made for quashing order (P-4) dated 11.4.2007 passed by Principal Secretary, Department of Medical Education, Madhya Pradesh, Bhopal. Prayer has also been made to direct the respondents to permit the petitioner institution to practice and impart education in alternative system of Electro Homeopathy System of Medicine in accordance with law. Prayer has also been made to issue mandamus directing respondents State to formulate the rules and regulation as well as guidelines by bringing regulatory legislation for Electro-Homeopathy System as per direction of Delhi High Court passed in W.P. No. 4015 of 1996.2. In W.P. No. 2242/2007 prayer has been made to quash order dated 22.1.2007 and communications dated 6.2.2007 and 3.2.2007 issued by the respondents. Further prayer has been made to permit the petitioner institution/College established at Baihar, Balaghat to function and direct the respondents to grant registration to the petitioner institution.3...
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