Court : Madhya Pradesh
Reported in : 1992(0)MPLJ693
..... that this special leave petition should be admitted for consideration of the validity of the high court's directions in the following sentences in paragraph 42 of the judgment: -'we therefore, allow the petition and quash the order of the collector dated 10-4-1987 condoning defaults the exemption granted under section 28 of the lottery act to churhat society for payment of tax by the chief minister on 15-5-1987 and by the cabinet on 10-5-1988 as being without application of mind and declare that churhat society was granted a licence to hold only one draw for a private lottery under ..... the above test as a guide for understanding the expression 'definite matter of public importance', it is clear to us that the conduct of the two chief ministers of the congress party at the relevant time in granting licence to the lottery at churhat and granting tax exemption to the said lottery as also the alleged acquisition of disproportionate assets and wealth by the petitioner, at the relevant time, are 'definite matters of public importance' and it cannot be alleged against the state that in issuing the impugned notification attempt has been made to make a fishing and roving enquiry into the vague and ..... taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.'37. ..... assam, air 1961 sc 232 and kannan d.h.p. co. v. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT288
..... sub-section (1) in respect of any judgment or award unless, before the commencement of the proceedings in which the judgment or award is given the insurer had notice through the court or, as the case may be, the claims tribunal of the bringing of the proceedings, or in respect of such judgment or award so long as execution is stayed thereon pending an appeal; and an insurer to whom notice of the bringing of any such proceedings is so given shall be entitled to be made a party thereto and to defend the action on any of the following grounds, namely:--(a) that there has been a breach of a specified ..... civil revision under section 115 of the code of civil procedure, alleging that the tribunal acted illegally and in disregard of provisions of law in allowing the compensation with interest at the rate of 12% per annum holding that the deceased was 40 years old and applied multiplier of 10, instead of holding that the deceased was 53 years old as reflected in the salary certificate and the case admitted multiplier of 6 (six) for determination of compensation nor could interest at the rate of 12% per annum from the date of filing the application for a period of 12 ..... it is not possible to accept that the legislature which introduces no fault liability in the 1939 act and the 1988 act intended to deprive such claimants of the beneficial provisions referred to above. ..... he could obtain stay of realisation of tax levied or penalty imposed in an appeal subject to the limitations of section 129-e. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(5)MPHT15
..... directing the trader to 'cough up' collections wrongly made by him from the purchasers otherwise than in accordance with the provisions of the act and to make over the same to the government as also the further provisions obliging the state to refund the amounts so collected to the person or persons from whom these had been collected would fall within the incidental and ancillary powers of the state legislature while enacting a taxing statute under entry 54, list ii of the seventh schedule, and the final decision of the constitution bench has answered the question in the affirmative upholding the validity ..... the supreme court set aside the decision of the assam high court observing that insertion of clause (aa) by central act no. ..... in the said case, the question for consideration was appointment of presiding officer of industrial tribunal and the qualifications prescribed under section 7a(3)(aa) of the industrial disputes act, 1947 as inserted by assam act no. ..... 36/64 impliedly repealed clause (aa) inserted by the assam act. ..... since the act had been reserved for presidential assent, to the extent section 20 of the said act made provisions contrary to those in the motor vehicles act of 1939, was taken to be valid under article 254(2) of the constitution. ..... the central act now occupies the field, hence to the extent of repugnancy, the assam act was void.44. ..... it has been laid down in the context of these very entries by the apex court in the case of state of assam and ors. v. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000ACJ405; [2000]101CompCas451(MP); 2000(2)MPLJ506
..... considering different factual matrix in relation to the effect and impact of non-intimation by the owner-insured to the insurer at the time of transfer of a motor vehicle as required under section 103a of the motor vehicles act, 1939 (hereinafter referred to as 'the act') and the resultant liability of the insurance company in such a factual foundation and noticing the cleavage of opinion in nana bai v. ..... relating thereto, he may apply in the prescribed form to the insurer for the transfer of the certificate of insurance and the policy described in the certificate in favour of the person to whom the motor vehicle is proposed to be transferred, and if within 15 days of the receipt of such application by the insurer, the insurer has not intimated the insured and such other person his refusal to transfer the certificate and the policy to the other person, the certificate of insurance and the policy described in the certificate shall be deemed tohave been transferred in favour of the person to whom the motor vehicle is transferred with effect ..... the liability to pay tax continues irrespective of his rights against the transferee for reimbursement. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1982(10)ELT97(MP)
..... (2) in particular, and without prejudice to the generality of the foregoing power, such rules may-* * *(i) provide for the assessment and collection of duties of excise, the authorities by whom functions under this act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid ;* * * *(xvii) exempt any goods from the whole or any part of the duty imposed by this act;the rules made under the act under section 37 have to be published in official gazette. ..... it was held by the supreme court that the duty was in the nature of excise tax and that the machinery evolved under the rules for collection of the duty did not disturb the essence of the tax and, therefore, exigibility of the tax at the destination point in the hands of the consignee could not be legitimately questioned. ..... in these cases the supreme court laid down that excise is a tax on production and manufacture of goods and that section 4 of the act provides that the real value should be found after deducting the selling cost and selling profit and that the real value can include only the manufacturing cost and manufacturing profit. ..... union of india-air 1962 sc 1281, the supreme court after referring to the decisions in, in re : central provinces and berar sales of motor spirit and lubricants taxation act, 1938-air 1939 fc.i. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2004)187CTR(MP)20; [2004]265ITR1(MP)
..... the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the year in which such a bad debt has been written off as irrecoverable in the accounts of the assessee'.in the aforesaid clause the purpose of the amendment has been highlighted as on the earlier provision the assessee was required to establish that the ..... preferred under section 260a of the income-tax act, 1961, the revenue has called in question the penetrability and defensibility of the order dated november 2, 1999, passed by the income-tax appellate tribunal (in short 'the tribunal'), in i. t. ..... this context we may profitably refer to the decision rendered by the punjab and haryana high court in the case of gurdial singh uppal wherein the division bench after referring to the reasons ascribed by the tribunal wherein the tribunal had also made a reference to the decision rendered in the case of sakarlal balabhai : [1968]69itr186(guj) and after comparing to the old provision of section 44f with sub-section (2) of section 94 of the present act came to hold that the ratio laid down in the case of sakarlal balabhai : [1968]69itr186 ..... it may also be noted that section 44f was introduced in our act by an amendment made in 1939 after the decision in bilsland's case [1936] 20 tc 446 ; [1936] .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(3)MPHT197
..... relating thereto, he may apply in the prescribed form to the insurer for the transfer of the certificate of insurance and the policy described in the certificate in favour of the person to whom the motor vehicle is proposed to be transferred, and if within 15 days of the receipt of such application by the insurer, the insurer has not intimated the insured and such other person his refusal to transfer the certificate and the policy to the other person, the certificate of insurance and the policy described in the certificate shall be deemed to have been transferred in favour of the person to whom the motor vehicle is transferred with effect ..... considering different factual matrix in relation to effect and impact of non-intimation by the owner-insured to the insurer at the time of transfer of a motor vehicle as required under section 103a of the motor vehicles act, 1939 (hereinafter referred to as 'the act') and the resultant liability of the insurance company in such a factual foundation and noticing cleavage of opinion in nana bai and ors. v. ..... the liability to pay tax continues irrespective of his rights against the transferee for reimbursement. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1970MP172; 1970MPLJ306
..... the question to be examined in the instant case is whether a claims tribunal has power similar in nature to that exercised by a court under section 34 of the code of civil procedure to allow interest on the amount of damages from the date of the application and/or from the date of the award till payment, a claims tribunal is constituted under section 110 of the motor vehicles act, 1939 'for the purpose of adjudicating upon claims for compensation in respect of accidents involving the death of, or bodily injury to, persons arising out of the use of motor vehicles. ..... we are, therefore, of the view that although section 34 of the code of civil procedure does not in terms apply to a claims tribunal constituted under the motor vehicles act, the principles of the section apply and the tribunal in a proper case has power to allow interest from the date of the application to the date of the award and/or from the date of the award to the date of pay-merit.12. ..... in england section 28 of the civil procedure act, 1833 has been repealed and replaced by section 3 of the law reforms (miscellaneous provisions) act, 1934 which empowers a court to allow interest from the date of the cause of action to the date of judgment in any proceedings for recovery of 'any debt or damages. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP1; 1974MPLJ699
..... in this connection i might observe that in air 1972 sc 2281, which wasa case with reference to the provisions of section 19 of the eastern bengal and assam excise act and rules 91 and 92 of the rules framed thereunder, section 19 of that act empowered the state government to grant to any person, on such conditions and for such period as it may think fit, exclusive privilege of manufacturing or of supplying any country liquor or intoxicating drug within any specified area.71. ..... in support of this proposition they quoted the following extract from american jurisprudence in paragraph 34-'an exaction which is invalid as an exercise of the taxing power may not be upheld as an exercise of the police power where it is clear that the legislative body imposing it did not intend it as such; but, on the other hand, an exaction which would be invalid as an exercise of the taxing power may be upheld as a regulatory measure where the primary purpose of the legislature in imposing it was the regulation of some calling or activity which is potentially inimical. ..... motor spirit act, air 1939 fc 1 at p. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997(2)MPLJ179
..... section 149 of the act corresponding to section 96 of the repealed motor vehicles act, 1939 casts a duty on the insurer to satisfy judgment and awards against the person insured in respect of third parties risks. ..... sub-section (1) in respect of any judgment or award unless, before the commencement of the proceedings in which the judgment or award is given the insurer had notice through the court or, as the case may be, the claims tribunal of the bringing of the proceedings, or in respect of such judgment or award so long as execution is stayed thereon pending an appeal; and an insurer to whom notice of the bringing of any such proceedings is so given shall be entitled to be made a party thereto and to defend the action on any of the following grounds, namely :(a) that there has been a breach of a specified ..... therefore, in this case to exonerate the insurer from liability under the act in case of third party risks it is necessary for insurer to establish that there has been violation of the conditions of the insurance policy and that the transport vehicle was used for a purpose not allowed by its permit. .....
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