Court : Madhya Pradesh
Reported in : 1967CriLJ1110
..... member of such forces or any public servant to fail in the performance of his duties as such;(d) to prejudice the recruiting of or the attendance of persons for service in, the armed forces of the union or the civil defence service or any police force or fire brigade or any other body of persons entered, enrolled or engaged as public servants;(e) to bring into hatred or contempt, or to excite disaffection towards the government established by law in india;(f) to bring into hatred or contempt, or excite ..... judicial reports, and thereby committed pre-judicial acts likely to cause disaffection among that armed forces, prejudice and interference with the recruitment and the discipline among such forces, bringing them into hatred and contempt and the exciting of disaffection towards the government in general, and of the officers in particular and finally to prejudice the conduct of the military operations ..... prejudicial report means any report, statement or visible representation, whether true or false, which, or the publishing of which is an incitement to the commission of a prejudicial act as defined. ..... basic argument on behalf of state is that in all such cases we have to see the tendency or the 'likelihood' which is the word used in rule 35 of the particular act or report causing any of the undesirable repercussions in the mind of the public. ..... but we have to make it clear that there are prejudicial acts,-highly prejudicial in fact, and subversive of the strength and morale of the armed .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1985]153ITR416(MP)
..... family before they divided the properties : held, (i) that the partition did not effect any transfer as generally understood in law and did not, therefore, fall within the definition of 'gift' in section 2(xii) of the act; (ii) that the partition in the family could not be considered to be a disposition, conveyance, assignment, settlement, delivery, payment or other alienation of property within the meaning of those words in section 2(xxiv) of the ..... the word 'transaction' in section 2(xxiv) of the gift-tax act takesits colour from the main clause, that is, it must be a 'transfer' of propertyin some way ..... that was a case under the gift-tax act, 1958, and the construction of section 2(xxiv) fell for decision ..... the controlling distinction consists in the difference in definition between the gift-tax act (section 2(xxiv)) and the estate duty act (section 2(15)).' 12. ..... act (34 of 1953), whereas the decision in getti chettiar's case : [1971]82itr599(sc) , relates to the definition of gift contained in section 2 of the act, as we shall presently indicate. 10 ..... very fact that 'disposition' is treated as a mode of transfer takes the legal concept along a different street, if one may use such a phrase from the one along which that word in the estate duty act is travelling. mr. ..... of the coparcenarythan that to which they were entitled, the assessee could be held to have made a 'gift' of a portion of his share of the property to the others and was liable to be taxed under the gift-tax act, 1958. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]217ITR647(MP)
..... the assessee, suffering adverse orders, filed the aforesaid reference applications under section 256(1) of the act for the assessment year 1976-77 and under section 27(1) of the wealth-tax act, 1957, for the assessment year 1978-79 which arose out of the consolidated order of the tribunal dated may 26, 1984, passed in i. ..... of this order under the seal of the court and the signature of the registrar in terms of section 260(1) of the act shall be forwarded to the appellate tribunal to dispose of the cases conformably to our order passed in these reference applications.21. ..... the tribunal, therefore, 'rejected' the assessee's claim under section 171 of the income-tax act, 1961, and the appellate tribunal approved the inclusion of the transferred properties in the assets of the hindu undivided family for the purposes of levy of wealth-tax for the assessment year ..... --(1) a hindu family hitherto assessed as undivided shall be deemed for the purposes of this act to continue to be a hindu undivided family, except where and in so far as a finding of partition has been given under this section in respect of the hindu ..... ] 54 ic 146 said that a partition 'effects a change in the mode of enjoyment of property but is not an act of conveying property from one living person to another'. ..... in this provision is that the assessing officer shall make an inquiry, the word 'assessing' has been substituted for the word 'income-tax' by the direct tax laws (amendment) act, 1987, with effect from april 1, 1988.14. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)ILLJ931MP
..... not vitiate the inquiry and it is recognised that the inquiry officer can put questions to any or all witnesses to elicit the truth, the question whether an inquiry officer acted as a presenting officer, will have to be decided with reference to the manner in which the evidence is let in and recorded in the inquiry.whether an inquiry officer has merely acted only as an inquiry officer or has also acted as a presenting officer depends on the facts of each case. ..... but there is however a clear and real distinction between an inquiry officer acting as the presenting officer, and an inquiry officer putting some questions to any witness to clarify the evidence or ..... but, the said provision does not permit an inquiry officer to act as the presenting officer and conduct examination-in-chief of the departmental witnesses and cross-examine ..... the principles thus:(i) the inquiry officer, who is in the position of a judge shall not act as a presenting officer, who is in the position of a prosecutor. ..... open mind till the inquiry is completed and should neither act with bias nor give an impression of bias. ..... the action of inquiry officer acting also as the presenting officer, amounts to judge acting as a prosecutor which is opposed to ..... case, or puts leading questions to the departmental witnesses pregnant with answers, or cross-examines the defence witnesses or puts suggestive questions to establish the prosecution case employee, the inquiry officer acts as prosecutor thereby vitiating the inquiry. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1958MP393
..... by general or special order direct, no committee shall transfer any immoveable property except in pursuance of a resolution passed at a meeting by a majority or not less than two-thirds of its members and in accordance with rules made under this act, and no committee shall transfer any property which has been vested in it by the crown, except with the sanction of the provincial government:'(the proviso is not important and so is left out) the exchange of properties in suit ..... and berar municipalities act of 1922, in my judgment, the suit could not have been decreed.18. ..... and berar municipalities act of 1922 is exhaustive and docs not permit a rate-payer to file a suit in a civil court and the latter cannot take cognizance of it as it is barred under section 9 of the civil procedure code.it will suffice to say here that the ..... and berar municipalities act, 1922 ii of 1922).5. ..... ) 6 cb (ns) 336 (j), has election of proceeding either under the statute or at common law, unless the statute contains words necessarily excluding the remedy of filing a suit in the civil court.as there are no such words in section 49 of the act, i hold that the suit was not barred under section 9 of the civil procedure code.14. ..... ii of 1922 has been given in the said municipal act. ..... laxman, air 1949 bom 229 (c), and the rule deduced from several cases has been stated thus : every rate-payer has a right to prevent the public body to which he pays the rate from acting contrary to law or contrary to its own charter. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1975]100ITR213(MP); 1973MPLJ726
..... the case, the assessee-firm constituted by the instrument of partnership, dated september 20, 1952, was entitled to the grant of registration for the assessment year 1960-61, under section 26a of the indian income-tax act, 1922, when one of its two businesses, namely, liquor business, was carried on by it onthe basis of licence issued by the government in the name of one of itspartners, umashanker '2. ..... , the assessee-firm constituted by the instrument of partnership, dated september 20, 1952, was not entitled to the grant of registration for the assessment year 1960-61 under section 26a of the indian income-tax act, 1922, in respect of the liquor business, although it might have been entitled to registration in respect of the business relating to medicines.19. ..... in this reference under section 66(1) of the indian income-tax act, 1922, the income-tax appellate tribunal, at the instance of the petitioner, namely, the commissioner of income-tax, has referred the following question for our opinion :' whether, on the facts and in the circumstances of ..... , therefore, applied for registration for the purposes of the indian income-tax act, 1922, and an application was made to the income-tax officer for registration under section 26a of that act within the prescribed time. ..... names of some of the partners and some other strangers, the agreement of partnership being illegal, the income-tax officer would be justified in refusing registration under section 26a of the indian income-tax act, 1922.14. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1980]122ITR650(MP); 1979MPLJ711
..... another section to be taken notice of is section 27(1) which provides : any disposition made by the deceased in favour of a relative of his shall be treated for the purposes of this act as a gift unless-'(a) the disposition was made on the part of the deceased for full consideration in money or money's worth paid to him for his own use or benefit; or (b) the deceased was concerned in a fiduciary capacity imposed ..... act, 1922, have no relevance here and cannot be used for construing the provisions of sections 2(15), 9 and 27 of the ..... act, 1922 ..... act, 1922, as it could not be held that 'the share income arose from assets transferred to the minor ' by the assessee within the meaning of the said ..... this is a reference under section 64(1) of the estate duty act, 1953 (hereinafter referred to as ' the act'), referring for our answer the following questions of law :' (1) whether, on the facts and in the circumstances of the case and on a correct interpretation of section 27(1) of the estate duty act, 'married daughters ' of the deceased are covered by the definition of ' relative' in section 27(7)(i)(b) of the act as being included in the term ' children ' used in that section ..... clause 5 of the deed provided that in terms of section 14 of the indian partnership act, the property of the firm including all property and rights and interest in property originally brought into the stock of the firm under the instrument of partnership or acquired by purchase or otherwise by or for the firm or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP142
..... living in adultery with the corespondent chuttan at mandla for the last three years and that she had also begotten a son from him.he, therefore, filed the present petition under section 10 of the act for the dissolution of his marriage with his said wife, the respondent roshni singh, on the ground that since the solemnization of his marriage with her, she had been guilty of adultery with the ..... the claim for damages is founded on the hypothesis that the husband has suffered injury by being deprived of the comfort and society of his wife through the wrongful act of the co-respondent consequently, it is now well settled that compensatory damages only can be given and that exemplary or punitive damages are not permissible ; (see butterworth ..... the deputy government advocate, who appeared for the legal remembrancer on a notice as required by section 17a of the act, also stated that there was no evidence of collusion between the parties and that the state government had no objection to the decree ..... the co-respondent has not appealed against the order, but, under section 17 of the act, we have power to deal with the question at the time of confirmation of the decree nisi : see ..... the married life of the petitioner and the respondent roshni singh for about a year after marriages was happy and that the loss of the former's wife was brought about by a wrongful act of the co-respondent chhuttan without any fault on the part of the petitioner. ..... , ilr 44 all 745: (air 1922 all 504) (fb) and john howe .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1960MP51
..... kausilla, ilr 55 all 24: (air 1932 all 617) (fb), held that both under the hindu widows' remarriage act and otherwise under the hindu law, a hindu widow on remarriage forfeited her right to her husband's property even though the customary law of the caste to which she belonged permitted ..... (iii) a hindu widow, who has, under sub-section(2)of section 3 of the hindu women's rights to property act,1937, obtained interest in her husband's estate andholds' the estate with her minor (unmarried) son,takes, upon the death of the son, the ..... the further question whether section 2 of the hindu widows' remarriage act, 1856, applies to a hindu widow who upon the death of her husband takes interest in joint family property under sub-section (2) of section 3 of the hindu women's rights to property act, 1937, has not been referred to us and we do not propose ..... not lend any support for the supposition that, in a case like the one here, the interest taken by a widow under sub-section(2) of section 3 of the act lapses, when she becomes the sole surviving member of the joint family. 12. ..... to anticipate all the doubts and difficulties which must arise as to the effect of the provisions of the act on the rules of hindu law as they existed at the time when it was enacted. ..... courts are agreed that, under the provisions cf section 2 of the hindu widow's remarriage act (xv of 1856), a hindu widow on remarriage forfeits her rights in her deceased husband's property ..... 1 pat 706: (air 1922 pat 378), murgayi v. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP136
..... soni bai, the appellant's case was that chhotmal executed a nominal patta in favour of soni bai to save the land from the mischief of abolition of proprietary rights act, which was likely to come into force in near future and, therefore, she did, not acquire bhumiswami rights. ..... it may be said that the family arrangement in the instant case was acted upon in the sense that the house at raipur having been given to the respondent kapurchand, a notice ex ..... they claimed to be the nearest reversioners on the ground that the act of 1929 did not affect their right to the property left by ..... in brief, they are as under :--the property covered by the family settlement deed in that case belonged to one kanhaiyalal, who died on 10-6-1922 without leaving a widow or any issue. ..... , simply because the respondent cot possession of this house, it cannot be said that the deed of family arrangement was acted upon treating it to be a valid document. ..... before the court would do so it must be shown that there was an occasion for effecting a family arrangement and that it was acted upon.17. ..... suit was filed by gopinath, who claimed to be the next reversioner, on the ground that he being kanhaiya lal's sister's son, was a preferential heir as against ramcharandas because of the hindu law of inheritance (amendment act, 1929). ..... the widow of late chhotmal dassani, succeeded to the property of her husband and her right, title and interest having become absolute, on the coming into force of the hindu succession act. .....
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