Court : Madhya Pradesh
Reported in : (1999)153CTR(MP)330
..... as envisaged in the act. the corporation later claimed a deduction of rs. 94,36,506 for ..... the liability of the gratuity of the pre-nationalisation period?'2. the assessee is a corporation owned by the government of mp. it took over all assets of sick textiles mills as per their value shown in the balance sheet as on 31st march, 1974, pursuant to sick textile undertakings (nationalisation) act, 1974. it also took over certain liabilities ..... '7. the present case falls in the later category because the assessee- corporation had made a provision of a reserve at the time of the nationalisation of the sick textile units out of which gratuity was paid to the employees over a period of time and also during the year under assessment. therefore, it was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1999]239ITR176(MP)
..... liabilities as envisaged in the act. the corporation later claimed a deduction of rs. 94,36,506 for the assessment year 1984-85 on account of the gratuity paid to the ..... liability of the gratuity for the pre-nationalisation period ?'2. the assessee is a corporation owned by the government of madhya pradesh. it took over all the assets of sick textile mills as per their value shown in the balance-sheet as on march 31, 1974, pursuant to the sick textile undertakings (nationalisation) act, 1974. it also took over certain ..... 7. the present case falls in the latter category because the assessee-corpo-ration had made a provision of a reserve at the time of the nationalisation of the sick textile units out of which gratuity was paid to the employees over a period of time and also during the year under assessment. therefore, it was not .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2004(3)MPHT366; 2004(4)MPLJ63
..... the decision in souriyar luka on which reliance is placed by mr. gopal subramaniam is correct. the ruling of national textile corpn. (m.p.) ltd. rested on the interpretation of the provisions of sick textile undertakings (nationalisation) act (57 of 1974). that is not relevant. the question with which we are concerned did not directly arise in ..... of dues disconnected the electricity supply of respondent no. 7. the respondent no. 6 m.p. financial corporation also took steps under section 29 of the act and transferred the property in favour of respondent no. 8. thereafter with the concurrence of respondent no. 6 the property was transferred by respondent no. 8 ..... the present cases the supply of electricity to a particular premises which had the benefit of enjoying electricity had been disconnected under section 24 of the electricity act. the auction-purchasers want reconnection. the board say no; unless and until the consumption charges in relation to that property which came to be incurred .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : I(1990)ACC620; AIR1990MP17; 1989MPLJ773
..... by sections 68-d(3), 68-f(1) and 68-ff.5. chapter 1va of the act makes 'special provisions relating to state transport undertakings' in the sense that nationalisation of routes is contemplated thereunder for operation by state undertakings. on a bare reading of the conspectus of sections 68-a to 68-ff of the chapter, ..... section 68-f(1-c) in that context. as we have noted earlier, there are two stages of publication of a scheme of nationalisation. the same scheme 'proposed' by a state transport undertaking and published earlier, becomes 'approved' scheme when it is published subsequently in the official gazette by the state government, albeit, with or ..... relation to any area or route or portion thereof which may be 'run and operated by the state transport undertaking, whether to the exclusion, complete or partial, of other persons or otherwise''. for a scheme of nationalisation to be proposedunder section 68-c, gazette notification has to bepublished in that regard and similarly when itis ' .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995(80)ELT52(MP)
..... to annexure-1 notification dated 15-10-1983 granting concession up to the extent of rs. 30/- per quintal on certain conditions. the petitioners gave annexure-1-a undertaking as required by annexure-1 notification. the petitioners submitted return under rule 173-c of the central excise rules, 1944 on the basis of the tariff rate of ..... solely from indigenous rice bran oil which, according to the petitioners, applies in the instant case. vegetable products fall under item 13 of the first schedule of the act. by annexure-1, the government exempted such vegetable products from duty of excise leviable thereon under the first schedule to the extent of rs. 30/- per quintal subject ..... were informed that if they are aggrieved, they are free to file an appeal to the collector of appeals, central excise, new delhi under section 35a of the act in the prescribed form within three months. the petitioners did not file an appeal.4. the petitioners were served notices to show-cause why the amounts specified in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1998)IILLJ1135MP
..... languages implementation committee, various official languages implementation committees of the ministries/ departments and 132 town official language implementation committees (including 22 committees of the nationalised banks) in major cities of the country are also functioning to implement this programme. actually the task of implementing this programme is the responsibility of ..... each and every officer as well as employees working in the offices of central government and its undertakings.'mr. tankha has also referred to us clause 5.8 of chapter v of the said programme which reads as under: '5.8. option ..... be hindi speaking zones. the challenge is the background of constitutional provision and the official languages act has also been controverted in the return. it is also stated that the promotion policy of other nationalised banks are based on the requirement of their services and not binding on the answering respondents.4 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1970MP132; 1969MPLJ751
..... dated 3 april 1957, not given any publicity and is, therefore, not generally known to the service personnel, it is obvious that, in regard to the undertaking of responsibility for the integration of services, this procedure does not show any advance on the position disclosed in the earlier letter dated 3 april 1957, for the ..... laid down the test as follows:'where any body of persons having legal authority to determine questions affecting the rights of subjects, and having the duty to act judicially. act in excess of this legal authority, they are subject to the controlling jurisdiction of the kings bench division exercised in these writs'.this test was adopted ..... article 309 of the constitution and in accordance with the decisions of the government of india under the provisions of section 115(5) of the states reorganisation act, 1956 (central act 37 of 1956), the governor of (name of the state) is pleased to publish the final gradation list of the (name) establishment/department, which shall .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2008(118)FLR871]
..... in their hands and feet to enable them to engage in normal economic activity; extreme physical deformity as well as advanced age which prevents him from undertaking any gainful occupation may be construed as per above. section 2(o) defines locomotor disability means disability of the bones, joints or muscles leading ..... specified in chapter13, bywhich the appropriate government is bound to provided social security to the persons with disabilities.9. thus, entire scheme of the act makes it clear that persons with disabilities are required to be uplifted since education, employment and to provide them all opportunities to get status in every ..... ) 'appropriate government' meaning thereby a central government or any establishment wholly or substantially financed by that government, or a cantonment board constituted under the cantonment act, 1924 and in relation to a state govt.or any establishment wholly or substantially financed by that govt. or any local authority, other than the cantonment .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... registered dealers were either misusing form c for the purposes of import or were using bogus form c instead of purchasing petroleum products from the same nationalised companies in the state of m.p. keeping in view the aforesaid, the concept of levy of entry tax was introduced and the notification was ..... in the state.(iii) similar examples can be given in respect of special facilities provided for the development of the silk industry or the cotton textile industry, which may include testing and certification facilities, facilities for enabling the procurement of cotton/silk from farmers, rendering services for the improvement of the ..... p. municipalities act, it is apparent that the municipality is required to construct and maintain roads within the municipal area, provide for market areas and shops, provide for all essential civic amenities like drainage, lighting, water, fire fighting, etc., for maintenance and proper functioning of market areas and also undertake development activities by .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2009(4)MPHT44
..... petitions relating to income tax, central excise, customs dutyt entry tax and value added tax, writ petitions relating to contract/tender concerning government/public undertakings/local bodies/statutory bodies and writ petitions relating to environmental pollution. the classification of writ petitions which are to be heard by a division bench ..... better administration of justice have been listed in rule 2(7), namely writ petitions filed in public interest, writ petitions challenging any vires of any act or statute or any regulation, writ petitions challenging the orders passed by administrative tribunals constituted under article 323-a of the constitution, writ petitions ..... from the ordinary procedure laid down in the code of criminal procedure. s.r. das, j., delivering the majority judgment, held that the bombay act besides providing for enhanced punishment and whipping, eliminates the committal proceedings, permits the special judge to record only a memorandum of the evidence, confers on .....
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