Court : Madhya Pradesh
Reported in : AIR1977MP116; 1977MPLJ227
..... examined the merits of the application of this rule by saying: 'the application of this rule of construction has the merit of avoiding any apparent contradiction between a series of statutes dealing with the same subject; it permits the raising of a presumption, in the absence of any context indicating a contrary intention, that the same meaning attaches to the same words in a later statute as in an earlier statute if the words are ..... that the expression 'administration of justice' is wide enough to cover general jurisdiction and powers of the high court under entry 3 of the state list; but the expression 'constitution and organisation' of the high court in entry 78 of the union list, cannot be so construed as to exclude every aspect of the jurisdiction and powers- of ..... under the constitution, on the other hand, 'constitution and organisation' of the high court are included in entry 78 of list i (union list) while the expression 'jurisdiction and powers of the high court' does ..... in the first place, we have already held above that the expression 'constitution and organisation' in entry 78 of the union list is wide enough to empower the parliament to invest the high court with general jurisdiction over a specified territory to ..... we have pointed out above that the expression 'constitution and organisation' in entry 78 of the union list is wide enough to include the jurisdiction and powers of the high court with which it is necessary to clothe the high court to enable it to function as an .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... that if articles 301 and 304(b) are broadly interpreted and applied to all enactments made by the state legislature relating to imposition of taxes for raising revenue to carry out administration under various entries relating to imposition of tax enumerated in list ii of the seventh schedule to the constitution of india in exercise of its plenary powers, then there would be an end of ..... such local area or areas mainly for the manufacture of other goods and may direct that, as from the date specified in the notification and in such manner as may be prescribed, the entry tax payable by a dealer under this act shall be charged on his taxable quantum relating to such goods at a rate not exceeding ten per centum as may be specified in such ..... an amount is spent on such activities and a tax is imposed it partakes the character of a tax and a tax alone can never be construed as compensatory or assume the character of regulatory measures,(f) when the entry tax is levied ad valorem it can only be considered as a tax and not as a fee and when compensatory tax is treated as a subclass of fees the basic imposition of tax on ad valorem effaces ..... and refund of tax, regulating levy in such a manner that the traders were required to pay entry tax at only one point and further regulating the tax by specifying the goods on which the entry tax would be levied by doing away with the system of permitting individual municipalities to levy octroi in respect of all and any goods on their whims and fancies .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1994MP117; 1994(0)MPLJ884
..... grounds (i) that under the reciprocal agreement entered between the states of gujarat, haryana, madhya pradesh, maharashtra, punjab, rajashthan, uttar pradesh and delhi as notified in madhya pradesh rajpatra, dated 29-12-1972, limited number of composit permits have been issued by each state under section 63 (11) of the motor vehicles act, 1939, by virtue of the imposition of toll in the state of madhya pradesh, artificial barrier has been created whereby the trade, commerce ..... carriage operates in a particular route and covers particular distance, timings of operation of stage carriages and fixed and stoppages are scheduled, whereas the goods carriage can operate in the state, after their entry, on any length of route, the route is not fixed, their timings are not fixed, their stoppages are not fixed. ..... to the advancement of india in multilateral sphers there has been tremendous increase in the transport vehicles and consequently the entry and operation ofthe transport vehicle from other states have enormously increased and had thus adversely affected the roads of this ..... of tax on motor vehicle under madhya pradesh motor vehicles taxation act, 1947 is referable to entry 57 of list ii of schedule 7 of the constitution ofindia whereas entry 59, list ii, schedule 7 authorises the state legislature to levy a toll i.e. ..... the proviso, where toll has been paid once in respect of entry of the vehicle, no toll shall be levied for any subsequent entry of the transport vehicle on the same day. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1994(0)MPLJ353
..... 1959 requires that any person desiring to transport mahua has to apply for permit to the collector, and the collector has been authorised after making necessary enquiries, to issue permit for transportation of mahua under rule 14 in form iv prescribed under the rules ..... of liquor by issuance of the notification; whereas, section 62(d-l) authorises the state government to make rules regulating the import, export, transport, collection, possession, supply, storage or sale of mahua flowers by prescribing licences and permit therefor, throughout the state or in any specified area or for any specified period. ..... and without prejudice to the generality of the foregoing provisions, the state government may make rules --*** *** ***(d-1) regulating the import, export, transport, collection, possession, supply, storage or sale of mahua flowers prescribing licences and permit therefor, throughout the state or in any specified area or for any specified period. ..... for regulating the raw material used for manufacture of intoxicating liquor is an ancillary power to the powers given under entry 8, whereby the state legislature can make a provision in respect of manufacture of intoxicating liquors. ..... liquors' provided in entry 8 must necessarily include the power to regulate the raw material used in the manufacture of intoxicating liquor, by regulative measures of control of import, export, transport, collection, possession, supply, storage or sale of mahua flowers by prescribing licences and permits. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP225
..... united motors case, 1953 scr 1069 : (air 1953 sc 252) thus was:(1)(a) the state legislature was free to tax 'inside sales' by virtue of the powers conferred on it by article 246(3) read with entry 54 of list ii in the seventh schedule of the constitution, so that all sales or purchases of which all essential ingredients were completed within a state could be taxed by it ..... therefore, conceded that in exercise of its legislative powers under that entry read with article 286(2) parliament may make a law permitting the states to tax inter-state sales or purchases of certain ..... . but where the constitution requires 'actual delivery,' we cannot be permitted to resort to legal fictions for the purpose of including in ..... instance or at the instance of the commissioner; and in cases where the commissioner is unable to make a proper assessment on the basis of such material or where the required material is not furnished as required by the act, he is permitted to assess the dealer to the best of his judgment ..... . all it meant was that where the circumstances permitted it, the word 'sale' could be understood in the widest sense in which it had been so defined.in this view of the case, the definition section, being merely a key to the interpretation of the, charging section ..... 461) said :'the power conferred under entry 48 to impose a tax on the sale of goods can therefore, be exercised only when there is a sale under which there is a transfer of property in the goods, and not when there is a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1996MP96; 1996(0)MPLJ177
..... act merely provides for the powers of entry and inspection, the person authorised may exercise such powers as are provided in section 24 but section 24 does not permit such authorised person or the state govt. ..... rule 24 in our opinion merely gives a power to a authorised person to keep effective check by making entry in and inspection of the mine or to do such acts which are analogus to the entry and inspection by survey or taking measurements etc. ..... the state or its officers cannot be permitted to exercise an authority which does not vest in it. 20. ..... advocate when the power of entry and examination is given to the person authorised, it is for effective check and control for regulation of the mines. ..... act gives the power to the authorised persons for entry and inspection. ..... original shall be given to the driver of the carrier after making the necessary entries. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP245
..... another limb of the argument put forward to sustain this ground is that the appellate authority did not permit the petitioners to withdraw the appeals and is insisting upon enhancing the tax. ..... . by appropriate entries 'already made in the petitioners' certificate of registration, they had been permitted to purchase tobacco free of tax for the purpose of manufacture for sale ..... in atiqa begum's case, 1940 fcr 110: (air 1941 fc 16) the power of validating defective laws was held to be ancillary and subsidiary to the powers conferred by the entries and to be included in those powers. ..... the petitioners were permitted to also urge the following other grounds:(1) the transactions in. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2008(4)MPHT197
..... respondents are further directed to decide the representation given by the petitioner within a period of 15 days from the date of receiving the same and if the entries of the relevant years are upgraded then the respondents are directed to consider the claim of the petitioner for promotion to the post of accounts officer/treasury officer ..... in the present case, we are developing the principles of natural justice by holding that fairness and transparency in public administration requires that all entries (whether poor, fair, average, good or very good) in the annual confidential report of a public servant, whether in civil, judicial, police or any other state service (except the military), must ..... by the apex court in the of dev dutt (supra) the present petition is allowed and the respondents are directed to communicate to the petitioner 'average' entry of the period from 1980 to 1983 within a period of 15 days from the date of communication of this order and the petitioner is permitted to make a representation against the same within the period of 15 days. ..... the case of dev dutt (supra) after considering the catena of judgments was pleased to hold that every entry must be communicated to the employee concerned so that he may have an opportunity of making a representation against it ..... petitioner, it is submitted by learned counsel for the state that there is no provision to communicate the entries, including the grading recorded in the annual confidential report which are not adverse. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(3)MPHT40; 2003(3)MPLJ90
..... a judicial officer whose work has been found to be poor twice, whose integrity is doubted and who has been found liquor addict cannot be permitted to occupy the seat of a judge as the people coming to him for seeking justice would have no confidence in him. ..... the adverse entries are the basis of the decision and the statutory rules permit compulsory retirement of an officer who is considered unworthy of the post held by him ..... (vii) if the officer was given a promotion despite adverse entries made in the confidential record, that is a fact in favour of the officer ..... the case of the respondents is that the adverse entries in the confidential reports of the petitioner are not vague ..... in the year 1996-97 the district judge made adverse entry regarding the quality of his work and disposal. ..... the petitioner's case is that the adverse entries in his confidential reports are vague and cryptic and do not disclose the material on which these are based and, therefore, these could not be relied upon for his compulsory retirement ..... there were adverse entries in his annual confidential reports from the year 1995-96 ..... (iv) any adverse entries made in the confidential record shall be taken note of and be given due weightage in passing such ..... any adverse entry prior to earning of promotion or crossing of efficiency bar or picking up higher rank is not wiped out and can be taken into consideration while considering the overall performance of the employee during whole of his tenure of service whether it is in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1993MP214
..... for all purposes is taken over by the president who assumes all powers of the governor, it will thus be seen that article 356 of the constitution authorises serious inroads into the principles of federation and that is permitted because in the 'subjective satisfaction' of the president, as the situation has arisen in which the government of the state 'cannot be carried on in accordance with the provisions of the constitution' and the president is required to ensure that the ..... this article was resorted to by the union government on more than 88 occasions and there is consensus among impartial observers and academicians, the views of some we have noted above, that this extraordinary power should not be permitted to be used or abused to achieve the political ends and the only way in which it can be rectified is to construe it in the original narrow sense in which it has been explained by the makers of the constitution ..... although article 257a, permitting the deployment of army by the central government in a state, has been repealed by the 44th amendment; but the executive power of the union extends to the legislative field in list i, entry 2-a, of the seventh schedule to the constitution, which permits deployment of army or reserved force of the union in a state in aid of its civil power.26. .....
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