Court : Madhya Pradesh
Reported in : AIR1996MP14; 1996(0)MPLJ283
..... permission in writing either under section 172 of the m. p. land revenue code, 1959 or under the urban land (ceiling and regulation) act, 1976; or under the m, p. municipalities act, 1961; or under the m. p. municipal corporation act, 1956; or under the m. p. nagar tatha gram nivesh adhiniyam, 1973. if any person does not take necessary permission under the aforesaid ..... constitution of india, eleven houses of legislature, namely, state of andhra pradesh, state of gujarat, states of haryana, himachal pradesh, karnataka, maharashtra, orissa, punjab, tripura, uttar pradesh and west bengal resolved that the parliament may make law on urban land ceiling. therefore, parliament enacted this act, though it was within competence of state legislature to make the law on this subject. this .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1982MP180
..... ginning and pressing factory v. municipal council, anjad, 1979 mplj 85 which related to the construction of sections 127 (2) and 130 of the m. p. municipalities act, 1961. section 130 as then in force authorised the municipal council to vary the tax within the limits prescribed under section 127 (2). on a proper construction of this ..... levied the tax under the sampatti kar adhiniyam whereas the municipalities and municipal corporations levied the same under the municipalities act and the corporation act. from 1st april 1971 to 31st march 1976, the state alone recovered the property tax as a prohibition for the local bodies was introduced in section 36 of the sampatti kar adhiniyam by ..... act no. 3 of 1971. by act no. 50 of 1976, section 36 was deleted and areas within municipal and corporation limits were taken out .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP170
..... doubt true that under the second proviso to sub-section (1a) a notice could not be issued after 31st march 1956. but it is fallacious to read the prohibition about the issue of notice after 31st march 1956 as a provision prescribing that sub-section (1a) itself would cease to be operative after that date. it is ..... truly all material facts necessary for the assessments of the years in question. as held by the supreme court in calcutta discount co. v. i. t. officer : [1961]41itr191(sc) it is the duty of the assesses who wants the court to hold that jurisdiction was lacking to establish that the income-tax officer had no material at ..... supreme court in : [1954]26itr1(sc) . rut its applicability was not confined to only those eases which were being dealt with under the taxation on income (investigation commission) act, 1947, or were before the investigation commission. it was a provision inserted for the 'assessment or re-assessment' of all persons 'who have to a substantial extent evaded .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1982(10)ELT844(MP)
..... issued by a tribunal or authority, threatening to initiate proceedings prejudicial to a person is on admitted facts in excess of jurisdiction, the tribunal or authority can be prohibited from further proceeding in the matter under article 226 of the constitution to save unnecessary harassment of the person concerned'. existence of the alternative remedy of appeal against the ..... case rule 132-a(2) of the defence of india rules, provided for an offence which was made punishable under sub-rule (4) thereof. it related to prohibition of dealings in foreign exchange. rule 132-a as a whole ceased to be in existence from a specified date and the question was whether the proceedings could be validly ..... bringing about this change is also of no consequence. it is settled that a rule framed under the act is a part thereof and has to be so construed for all purposes. in state of u.p. v. baburam, a.i.r. 1961 s.c. 751, the supreme court, on the basis of maxwell on interpretation of statutes, 10th edition .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1999CriLJ2807
..... law including all matters included in the indian penal code and all matters included in the code of criminal procedure, 1973 except probation of offenders act respectively have been allocated to law and legislative affairs department under the aforesaid items. it is his contention that under the m.p. government ..... that has to be decided is whether the function under the motor vehicles act had been assigned to mr. karunanidhij the minister for transport. it is true that when the various departments were reorganised in 1961, motor vehicles act as well as transport were included in the home department. but when ..... the d.m. k. ministry came to power after the 1967 general elections, the home department as such was not allocated to any minister. the various subjects included in that department were distributed amongst several ministers. transport was allocated to the transport minister. motor vehicles act .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP116; 1977MPLJ227
..... in the high court at jabalpur. as advocates they belong to the only recognised class of persons entitled to practise law under section 29 of the advocates act, 1961. their right to practise means the right to assist the citizen in the enforcement of his fundamental and other rights in a court of law. we may ..... the chief justice made two separate orders dated 30th november 1968 regarding the two benches directing that-(1) references under the income-tax act, wealth-tax act. expenditure-tax act gift-tax act, estate duty act. sales-tax act and other tax references, (2) all petitions under art 226 or 227 of the constitution pertaining to tax matters(3) all ..... it.124. another point urged by shri dharmadhikari was that references under the income-tax act, wealth-tax act, the expenditure tax act, the gift-tax act, the estate duty act, the madhya pra-desh general sales-tax act, the central sales-tax act. the stamp act and other tax references are made by statutory tribunals to the high court, under .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1973MP52; 1972MPLJ149
..... described as an individual as opposed to a person ascertained as a member of a class or as filling a particular character'; (central talkies ltd. v. dwarka prasad, air 1961 sc 606 at pp. 608, 609; ramchandra v. state of u.p., air 1966 sc 1888 at p. 1889). tested on this definition, the appellate authorities constituted under ..... individual, as opposed to a person ascertained as a member of a class or as filling a particular character. in the central talkies ltd. v. dwarka prasad, (1961) 3 scr 495 = (air 1961 sc 606), their lordships (at page 501) quoted osborn's concise law dictionary, 4th edition, p. 253, and held that a persona designata is a person ..... selected as an individual in his private capacity and not in his capacity as filling a particular character or office. in the present case, it cannot be legitimately argued that the ceiling act .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP77
..... the present case, the restriction reaches the stage of prohibition special care has to be taken by the court to see that the rest of reasonableness is satisfied. the greater the restriction, the more the need for strict scrutiny ..... the interests of the different matters mentioned in the clause. there can be no doubt therefore that they intended the word 'restriction' to include cases of 'prohibition' also. the contention that a law prohibiting the exercise of a fundamental right is in no case saved, cannot, therefore, be accepted. it is undoubtedly correct, however, that when, as in ..... which payments were treated by the supreme court as property right, in madhaorao phalke v. state of m. b., air 1961 sc 298. indeed, if 'cash grants' as defined in section 2 (i) of the act were not property, then it would not have been necessary at all to enact a law for their discontinuance. those grants .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)155CTR(MP)405
..... nos. 1 and 2, respectively, herein, requisitioning the bank draft of the petitioner in exercise of power under section 132a of the income tax act, 1961 (hereinafter referred to as 16 'the act') on 14-12-96 is called in question in present writ petition preferred under article 226 of the constitution of india by the petitioner, a ..... import.9. in this regard he has drawn my attention to the decision rendered in the case of c. a. abliraharn v. i. t. 0. kottayam : [1961]41itr425(sc) wherein the apex court has laid down as follows (at page 612)'in interpreting a fiscal statute, the court cannot proceed to make good deficiencies if there be ..... as far as formation of opinion is concerned are satisfied. the said satisfaction reads as under---'satisfaction note for obtainine authorisation under section 132a of the i. t. act.please see the report of inspector of income tax regarding unexplained investments by some persons of jabalpur in purchasing demand drafts worth rs. 72.60 lakhs. a reading .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1962)IILLJ247MP
..... conformity with the provisions of the act. the petitioner shall have costs of this application. counsel's ..... dismissal amounted to a ' change ' as defined in the act and whether he was entitled to any relief under the act.5. for these reasons, this petition is allowed and the decisions of the industrial court and the labour court of 22 august 1961 and 4 july 1961 respectively are quashed. the labour court is directed to entertain the ..... petitioner's application under section 31 of the act and to determine it in .....
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