Judgment Search Results Home > Cases Phrase: state agricultural credit corporations act 1968 section 31 accounts Court: madhya pradesh Page 1 of about 405 results (0.257 seconds)

M.P. Warehousing Corporation Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1982]133ITR158(MP)

..... the assessment years 1972-73 an4 1973-74, the assessee had received commission charges for handling the work of loading and unloading of agricultural commodities from the fertilizer corporation of india and the food corporation of india. the assessee had also received interest on deposits with the banks. exemption was claimed under section 10(29) of ..... court for its opinion :'(1) whether, on the facts and in the circumstances of the case, the tribunal correctly stated the ratio of the decision in : [1974]94itr129(all) (u. p. state warehousing corporation v. ito) and was justified in holding that the commission received for handling the goods is not the business income ..... for the marketing of commodities. that question is not in issue in the instant case. learned counsel for the parties conceded that the decision in u. p. state warehousing corporation v. ito : [1974]94itr129(all) has no bearing on the questions involved in the instant case. hence, the first question referred to this court by .....

Dipti Mishra Vs. Indian Oil Corporation Limited

Court : Madhya Pradesh

..... the liquid cash, fixed deposit, share of listed company available with a candidate, thereafter, on movable assets 3 including income from agricultural business etc. and credit worthiness.5. it is stated that for the purpose of considering financial soundings, 25 marks have been distributed in the following manner :6. for the liquid cash ..... is unsustainable. accordingly, this petition is allowed, allocation of marks and selection process undertaken is quashed and the matter is remanded back to the corporation for reconsidering of the candidature of the applicant and respondent no.4 afresh afresh following the requirement and terms and conditions of the policy and the ..... kisan sewa kendra (retail outlet), petitioner has filed this writ petition challenging the selection of respondent no.4.2. respondent no.1 indian oil corporation issued an advertisement vide annexure-p1 on 28.2.2010 seeking application from interested persons for grant of dealership for establishment of a kishan sewa kendra .....

imrat and ors. Vs. Lanjua and ors.

Court : Madhya Pradesh

Reported in : AIR1991MP135; 1991(0)MPLJ164

..... by nullifying the land grabbing decisions resorted to in many a form by lenders of money while and after extending credit to them and matters connected therewith. where as a holder of agricultural land inthe weaker sections of the people is quite often compelled to seek loan from private money lending agencies to meet his various obligations of urgent ..... are to be construed in their setting and context keeping in view the maxim noscituf a sociis (see new piece goods hasaar co. v. cit, air 1950 sc 165; corporation of the city of nagpur v. its employees, air 1960 sc 675; cit v. ajay products ltd., air 1965 sc 1358; arvind mohan v. anutya kumar, air 1974 ..... krishna lyer, j. spoke in c.j. vaswani, air 1975 'sc 2473 that the courts have to reach conclusions 'by importing a 'contest-purpose' teleogical approach'. as stated by his lordship, there may be many canons of statutory interpretation, but the 'golden rule is that there are no golden rules. this approach has been reiterated by shetty, .....

In Re: Kranti Kumar Saxena

Court : Madhya Pradesh

Reported in : [2003]262ITR33(MP)

..... to such income credited or paid to-- (a) any banking company to which the banking regulation act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or(b) any financial corporation established by or under a central, state or provincial ..... applies (including any bank or banking institution referred to in section 51 of that act) ;(viia) to such income credited or paid in respect of,-- (a) deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a cooperative land development bank ;(b) deposits (other than time ..... chargeable under the head 'interest on securities', other than payments made by or on behalf of the central government or the government of a state, the local authority, corporation or company, including the principal officer thereof;(iia) in the case of any sum payable to a non-resident indian, being any sum representing .....

State of M.P. Vs. Parwatibai

Court : Madhya Pradesh

Reported in : [2003]128TAXMAN751(MP)

..... such income credited or paid to(a) any banking company to which the banking regulation act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or(b) any financial corporation established by or under a central, state or provincial act ..... applies (including any bank or banking institution referred to in section 51 of that act);(viia) to such income credited or paid in respect of-,(a) deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a cooperative land development bank;(b) deposits (other than time deposits ..... income chargeable under the head interest on securities, other than payments made by or on behalf of the central government or the government of a state, the local authority, corporation or company, including the principal officer thereof;(iia) in the case of any sum payable to a non-resident indian, being any sum .....

Kranti Kumar Saxena, in Re

Court : Madhya Pradesh

Reported in : (2002)178CTR(MP)455

..... to such income credited or paid to :(a) any banking company to which the banking regulation act, 1949 (10 of 1949), applies, or any co operative society engaged in carrying on the business of banking (including a co operative land mortgage bank), or(b) any financial corporation established by or under a central, state or provincial act ..... ) applies (including any bank or banking institution referred to in section 51 of that act),(viia) to such income credited or paid in respect of, (a) deposits with a primary agricultural credit society or a primary credit society or a co operative land mortgage bank or a co operative land development bank ,(b) deposits (other than ..... income chargeable under the head 'interest on securities', other than payments made by or on behalf of the central government or the government of a state, the local authority, corporation or company, including the principal officer thereof;(iia) in the case of any sum payable to a non-resident indian, being any sum representing .....

Siya Ram Sharma Vs. Kendriya Sahakari Bank Maryadit, Bhind and Others

Court : Madhya Pradesh

Reported in : 2001(3)MPHT292

..... of, or taking charge from, any person appointed to public service and post in connection with the affairs of the state including any employee of any company or corporation owned or controlled by the state government; or (c) to stay, any disciplinary proceeding, pending or intended or, the effect of any adverse entry ..... i) has area of operation confined to part of the state; and (ii) has as its principal object, the creation of funds and the obtaining credit, goods or services for and providing credit, goods or services as loan to co-operative societies affiliated to it for agriculture, industrial and other allied purposes.' the act has also ..... injunction can be granted against the order of suspension ?9. counsel for the petitioner submitted that the state amendment relates to the affairs of the state including any company or corporation owned and controlled by the state government. it was, therefore, contended that the respondent-bank is constituted under the cooperative societies act, .....

C.P. Timber Works Vs. Commissioner of Sales Tax and ors.

Court : Madhya Pradesh

Reported in : [1964]15STC602(MP)

..... burmah-shell oil storage and distributing co. v. commercial tax officer a.i.r. 1961 s.c. 315 , india copper corporation ltd. v. state of bihar [1961] 12 s.t.c. 56 and a. v. thomas & co., ltd. v. deputy commissioner of agricultural income-tax and sales tax [1963] 14 s.t.c. 363. all these cases lay down that for the purposes ..... approved. the approved timber also bore the private mark of the petitioner. the applicant was then required to despatch the timber by ' goods train in full wagon load on military credit notes ' to the commandant, c.o.d. chowki, or the consignee intimated by the c.o.d. chowki. the place of delivery was f.o.r. mandla fort and other ..... stations that were to be intimated. the petitioner had to obtain military credit notes from the inspector and was required to send the railway receipt to the consignee by registered post. as soon as the goods were booked by the railway, the applicant .....

Ramnath Sharma Vs. State of M.B. and ors.

Court : Madhya Pradesh

Reported in : AIR1959MP218; (1959)ILLJ618MP

..... by themselves; other genera are the societies registered under the societies registration act, and cooperative bodies constituted and working under different state enactments. they are not departments of government, or statutory corporations, but are private juristic persons, subject certainly to the laws and regulations applicable. they might enter into various contracts for ..... regulations relating to co-operative societies are thus a code enacted or made for the benefit of the public in general and in particular the rural agricultural community, which forms a very considerable proportion of the citizens. whether any particular control provision in the statute or the rules is valid or ultra ..... and special laws. these bodies form, as it were, a three tier system. there are employees or other contracting parties with a nexus with the corporate bodies that is purely contractual. it is for the courts to decide upon the legality or otherwise of the contracts, and to award the appropriate .....

Devkumarsinghji Kasturchandji Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Reported in : AIR1967MP268

..... full bench of this court in achchelal v. janpada sabha shihora, 1963 mplj 92 = (air 1963 madh. pra. 74) (fb), it is permissible for the state legislature to create local bodies and municipal corporations and to authorise them to levy taxes, rates or tolls for the purpose of raising revenue in order to enable those bodies in perform the various duties ..... of the assets of the plain-within item 55. the advocate general submits that item 55 is directed only to a tax on the whole of the assets other than agricultural land of individuals and companies, and that it is directed to what is known as a capital levy. an analysis of the language employed in items 54 and 55 ..... contention that the impugned tax is a tax on income or capital and is, therefore, beyond the competence of the state legislature. it is no doubt true that parliament has exclusive power to impose a tax on income other than agricultural income, falling under entry-82 of list-i, and a tax on the capital value of the assets within entry .....