Court : Madhya Pradesh
Reported in : AIR1962MP128
..... part of the legislature or the executive. it is, therefore, unnecessary to consider the question of the validity of sections 7 and 8 of the act.7. the contention that motor trucks, stationery, furniture, medicines, insecticides etc. are goods of the class mentioned in section 8(3)(b) read with rule 13 is unsound. admittedly the goods which the petitioner company purchases are not ..... intended for resale. there is, therefore, no question of the applicability of section 8(3)(a). as the goods purchased are .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]128ITR265(MP)
..... question : 'whether, on the facts and circumstances of the case, the inference could be drawn that the business done in the name and style of the dyestuffs and insecticides at indore in the relevant period belonged to the assessee and was not the business of his nephew, shri yogesh trivedi ?'2. it appears that initially when the ..... facts found by the tribunal. the high court and the supreme court, in an appeal against the judgment of the high court given in a reference under section 66 of the act, are not constituted courts of appeal against the order of the tribunal. these courts only exercise advisory jurisdiction in such references. the high court in a ..... no question of law arises and, therefore, this court is not bound to answer the reference. learned counsel placed reliance on the decisions in cit v. smt. anusuya devi : [1968]68itr750(sc) and rameshwar prasad bagla v. cit : [1973]87itr421(sc) .7. in rameshwar prasad bagla v. cit : [1973]87itr421(sc) their lordships of the supreme court .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]130ITR73(MP)
..... this question was raised in that application ; but that application was rejected and in the petition which the petitioner-assessee filed before the high court under section 256(2) of the i.t. act, 1961, this question is specifically raised and, therefore, this court by its order dated 13th august, 1973, directed the; tribunal to make a reference ..... cannot be objected to. 6. on merits the learned counsel for the petitioner contended that although the authorities felt that income earned by m/s. dyestuffs and insecticides was the income of the assessee yet it could not be said that the assessee had the necessary intent of concealment of this income. it was a debatable ..... that the tribunal has made the reference under the direction of this court and, therefore, the matter cannot be considered again. in cit v. smt. anusuya devi : [1968]68itr750(sc) , their lordships of the supreme court considered this question and held (p. 756):'we find it difficult to uphold the view of the calcutta high court .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]48STC54(MP)
..... . spirit of turpentine is used as a solvent for waxes and polishes and as an intermediate in the preparation of synthetic camphor, synthetic pine oil, oil additives, insecticides, and synthetic resins.a purified form of oil of turpentine (oleum terebinthinae) is used as a constituent of stimulating liniments for sprains and bruises, whereas the oil ..... 39. all kinds of petroleum products and mineral oils including kerosene oil except those which are liable to tax under the madhya pradesh sales of motor spirit and lubricants taxtation act, 1957.the board of revenue considered the meaning of the word 'turpentine oil' as given in webster's third new international dictionary, 1961 edition, and of the word ..... r.k. vijayvargiya, j.1. by this reference under section 44(1) of the m. p. general sales tax act, 1958 (hereinafter referred to as the act), the board of revenue has referred the following question of law for the opinion of this court :whether mineral turpentine falls under entry no. 39 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1983)34CTR(MP)287; [1984]146ITR212(MP)
..... as set out in the statement of the case are as follows :the assessee is a limited company and is carrying on the business of manufacture and sale of insecticides and paints. during the accounting year relevant to the assessment year 1974-75, the assessee claimed deduction of a sum of rs. 50,962 under the head 'sales ..... part and parcel of the express or implied terms and conditions of the business of the assessee and, therefore, cannot be termed as entertainment in the context of section 37(2b) of the act, and, therefore, the tribunal was not justified in disallowing the said deduction. he placed reliance upon a division bench decision of this court in cit v. ..... commissioner (appeals) allowed a sum of rs. 36,500 and sustained a disallowance of rs. 14,462 holding that the same is hit by the provisions of section 37(2b) of the act. on further appeal by the assessee, the tribunal maintained the order passed by the commissioner (appeals). the assessee claimed deduction of rs. 80,112 on account of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1987]62CompCas717(MP); 1985MPLJ160
..... was raised to rs. 5,00,000. 5. the company has multifarious objects, such as : (a) to manufacture, import, export, buy, sell or otherwise deal in pesticides, insecticides, medicinal and toilet goods, etc. ; (b) to carry on all or any of the business of manufacturers, importers, exporters, stockists, distributors, wholesale and retail dealers and suppliers ..... learned counsel, appearing for the appellants, submitted that the petition as filed is prima facie not maintainable for the reason that the provisions of section 399 of the companies act have not been complied with inasmuch as one-tenth of the issued share capital shareholders of the company have not given their consent to file ..... appeal shall also dispose of company appeal no. 2 of 1984 (kilpest private ltd, v. shekhar mehra). 2. this is an appeal preferred under section 483 of the companies act, 1956, by the company, the managing director and the director of the company against an order dated august 6, 1984, passed by the learned .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1990]67CompCas45(MP)
..... away from the affairs of the company. the next grievance is that the goods pledged with the state bank of india were utilised in the manufacture of insecticides without the consent or knowledge of the bank and the sale proceeds were not credited to the bank account. no particulars have been given to substantiate this ..... the partnership firm, 'durga pesticides', together with all the assets and liabilities of that business and to carry on that business of manufacturing and selling of pesticides, insecticides and other plant protection chemicals. the other objects of the company are set forth in the memorandum of association of the company. the petitioners and respondent no. 1 ..... appellants in order to bring the dispute to an end for all time.8. this appeal is against rejection of the company petition under sections 397 and 398 of the companies act. section 397 gives relief in case of oppression and the petitioner has to show that the affairs of the company are being conducted in a manner .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1992MP93; 1993(0)MPLJ557
..... opening of a liquor shop under f.l. i licence cannot be taken to be very different from opening of shops dealing with similar products like pasticides, insecticides etc. no question of creation of nuisance or breach of public peace or tranquillity is involved in opening of such a liquor shop on the premises of which ..... to open a shopin a new locality inviting objections from the local population was not followed; that the requirement of rules for general application framed under section 62 of the act were not followed inasmuch as the proposed shop would be near a place of worship, a primary or a middle school, a hospital, a labour colony ..... of such a shop in their locality. it is contended that advisory committees have not been constituted in accordance with the provisions of section 60 of the m.p. excise act (hereinafter called 'the act') and the rules framed thereunder; that consultation with the advisory committee before opening a shop was a mandatory requirement, which has not been .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1992(0)MPLJ196
..... conditions are fulfilled, the legislature now allows a presumption about abetment of suicide to be drawn against the husband or any relative of the husband vide section 113a of the evidence act.6. in view of the foregoing discussions it is clear that there was absolutely nothing to indicate even prima facie that the non-applicants in any ..... afterwards.5. with respect to commission of suicide by a married women, the legislature has stepped in by enacting in the year 1983 a presumption under section 113a of the evidence act. the presumption is that if suicide is committed by a married woman within a period of seven years from the date of her marriage and it is ..... and rupsingh over certain land and drainage water.3. the additional sessions judge, khurai, to whom the case was committed, discharged the non-applicants of the offence under section 306 of the indian penal code by the impugned order dated 26-12-1985. aggrieved by that order, the state has filed this revision.4. the definition of ' .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : I(1993)DMC160
..... took place on 3-3-85 within seven years of marriage. the trial court was, however, alive to the attractability of section 113a of indian evidence act introduced by the criminal law (second amendment) act, 1983 providing as under :'113-a: presumption as to abetment of suicide by a married woman--when the question is whether ..... evidence on the basis of which a conclusion could be reached wish any reasonable certainty that the deceased committed suicide. the accused could not, therefore, be convicted under section 306.'8. we have also read the statements of principal witnesses jagannath, father (pw 2), kamlabai, relative (pw 4), rameshchandra, (pw 5) brother of pw ..... alleging that the respondents have committed the offence of murder of his daughter. after completion of investigation, the challan was filed. the respondents were charged under section 306 of the indian penal code to which they pleaded not guilty. on trial, the court found that the charge was not proved against the respondents and .....
Tag this Judgment!