Court : Madhya Pradesh
Reported in : AIR1980MP4; 1979MPLJ817
..... at the very outset, we feel it necessary to state that by a local amendment, new section 47-a was introduced and inserted to the indian stamp act, 1899 in its application to the state of madhya pradesh by section 8 of the indian stamps (madhya pradesh second amendment) act, 1975 (m. p. ..... the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty: provided that nothing in this sub-section shall apply to any instrument registered prior to the date of the commencement of the indian stamp (madhya pra-desh amendment) act, 1975. ..... but the proviso to this sub-section (3) attaches a rider for exercise of such power and it contemplates that such power shall not be exercised in relation to any instrument registered prior to the date of the commencement of the indian stamp (madhya pradesh amendment) act, 1975, sub-sections (4) and (5) relate 'to first and second appeals and the remaining sub-sections relate to the procedure to be adopted in appeals. ..... consequently, our answer to the question referred to us is that once an instrument has been registered, the sub-registrar is not empowered to make a reference to the collector of stamps in regard to the under valuation in respect of the instruments which were registered prior to the coming into force of the amendment act, 1975. ..... this is a reference under sub-section (1) of section 57 of the indian stamp act, 1899 (act no. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP336
..... 113 of air)as shown, this decision was superseded by the indian income-tax (amendment) act, 1953 (25 of 1953) with effect from 1 april ..... to its amendment by act 25 of 1953, the relevant provisions of section 24(2) of the act read as follows: '(2) where any assessee sustains a loss of profits of gains in any year, being a previous year not earlier than the previous year for the assessment for the year ending on the 31st day of march, 1940, under the head 'profits and gains of business, profession or vocation', and the loss cannot be wholly set off under sub-section (1) the portion not so set off shall be carried forward to the following year ..... order after the tribunal had passed an order in appeal, it is well-established that when an appeal or revision has been preferred against a decree, the power of the court of first instance to amend the decree depends on the question whether the decree has been superseded by the appellate decree or is left intact it is also well settled that, where the decree of the lower court is confirmed, reversed or varied in appeal, it is superseded by the decree of the appellate court and the only court that can amend the decree thereafter is the appellate court ..... is obvious that no question of set off and carry forward of losses in the sense contemplated by section 24 of the act, as it stood before the amendment, act of 1953, arose in that case. ..... an order dated 7 march 1955, the income-tax officer, indore, disallowed the two claims and determined rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1963]47ITR895(MP)
..... 'as shown, this decision was superseded by the indian income-tax (amendment) act, 1953 (25 of 1953), with effect from april 1, 1952. ..... from the record and in the civil procedure code the words are an error apparent on the face of the record and the two provisions do not mean the same thing'.in the instant case, the appellate assistant commissioner had allowed the losses sustained by the petitioner in the indore state in the assessment years 1948-49 and 1949-50 to be carried forward and set off against the income accruing in the taxable territories for the assessment year 1950-51 in disregard of the unamended section 24(2) of the act and the specific and clear provision of clause 3 of the taxation ..... it is obvious that no question of set-off and carry forward of losses in the sense contemplated by section 24 of the act, as it stood before the amendment act of 1953, arose in that case. ..... by an order dated march 7, 1955, the income-tax officer, indore, disallowed the two claims and determined rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2005MP79; 2005(1)MPLJ481
..... singh, learned advocate-general for state submitted that, in this case action has been taken and the orders impugned have been passed by exercising powers vested in the revenue under section 33 of the indian stamp act, 1899 and action is not taken under section 47-a of the indian stamp act (state amendment). ..... , (air 2001 raj 184) (supra) and the division bench of the rajasthan high court after considering the definition of 'instrument' and 'conveyance' as appearing in the stamp act and after taking note of the instrument concerned in that case, accepted the arguments advanced on behalf of the respondent/company therein to the effect that duty payable under the indian stamp act is on the instrument and not on any transaction. ..... aggrieved by this order, petitioner preferred a revision before the board of revenue under section 56 and 57 of the indian stamp act, 1899 and the board of revenue passed the order annexure-k on 11-5-2000 remanding the matter to the collector with a direction to conduct spot inspection, issue notice under section 47a and after considering the guidelines/orders of the inspector general of registration, give opportunity of hearing to the petitioner and thereafter pass fresh orders.6. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP27; 1965CriLJ43
..... in this appeal against the order of acquittalthe matter has been placed before me as difference hadarisen between the learned judges constituting the division bench as regards the sentence of fine to be imposedupon the accused who was found guilty of the offencepunishable under section 7 of the essential commodities act,1955, for the contravention of the madhya pradesh food-grain dealers licensing order issued in pursuance of thepower vested in the state government under section 3 ofthe act. 30. ..... the respondents who run a business in foodgrains at a place called khetia on the border of the maharashtra state have been acquitted by the first class magistrate, sendhwa, of the offence of contravening one of the provisions of the madhya pradesh foodgrain dealers licensing order, punishable under section 7 of the essential commodities act of 1955. ..... therefore, though i uphold the conviction of the applicant punishable under section 7 of the essential commodities act of 1955, i sentence him to pay a nominal fine of rs. ..... there was a law in force in this area from before the enactment of the essential commodities act (10 of 1955); that was the madhya bharat agricultural produce markets act of 1952. ..... later the criminal procedure code amendment act no. ..... the respondents had applied for a license on the 29th january, 1959 though they seem to have purchased the appropriate stamp sometime before. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1958MP282; [1959]10STC117(MP)
..... it 'was inserted by the madhya bharat sales tax (fifth amendment) act 1955 which came into force on 15-4-1955. ..... whether section 12 of the sales tax act before the amendment act of sales tax act conferred on the petitioner a right to file a revision application without depositing an assessed amount of tax and if so, at what stage of the case such right accrues and whether such right is deemed to be taken away by die added proviso to section 12 of the sales tax act as per amendment above? 3. ..... under section 12 of the act as it stood at the time of the commencement of the assessment proceedings, he could file a revision petition without paying the amount of the tax assessed on him; that this right vested in him when the assessment proceedings were initiated; that this vested right could not be taken away except by express enactment or necessary intendment; and that the amendment of section 12 making a substantial restriction on the assessce's right of revision requiring a payment of the entire assessed amount as a condition precedent to the entertain ability of the revision petition .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002(1)MPHT315
..... the amendment, the nomenclature of the act has been changed to read as the madhya pradesh ashaskiya shikshan sanstha (anudan ka pradaya) adhiniyam, 1978 and by virtue of section 7 of the amendment act, the amended nomenclature shall be substituted wherever they occur inthe schedule to the principal act ..... the next aspect which has been highlighted by the learned counsel for the petitioners is that the initial act has been received presidential assent, but the amended act has been brought without obtaining the prior assent of the ..... it is apposite to state at this juncture that with the passage of time when the state government found that the grant was misutilised, it brought out an amendment act 24 of 1981 which was called the madhya pradesh ashashkiya shikshan sanstha (adhyapakon tatha anya karmachariyon ke vetano ka ..... be less by ten percent than those for the immediately preceding period of three years :provided that at the end of ten years from the commencement of this constitution such grants to the extent to which they are a special concession to the anglo-indian community, shall cease:provided further that no educational institution shall be entitled toreceive any grant under this article unless at least forty per cent of the annual admissions therein are made available to members ..... state ofbihar, air 1955 sc 191; express ..... the financial collapse has been mentioned in respect of various states, such as madhya pradesh, maharashtra, orissa, tripura, uttar pradesh, assam, rajasthan, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2004MP104; 2004(1)MPLJ188
..... registrar without registering the document wrote a note that market value of the property is less than the market value fixed, and referred the matter to the district registrar and collector of stamps, gwalior under section 47a(1) of the indian stamp act, 1899. ..... it was further held that once the document was registered, sub-registrar is not empowered to make reference to the collector of stamps in regard to the under valuation in respect of the instruments which were registered prior to the coming into force of the amendment act, 1975.9. ..... in that case, documents were presented for registration on 29-7-1994 much before the date of coming into force of new section 47-a of the act introduced by amendment act and since it has no retrospective effect, the said registered deeds will not be governed by the amended provision of the act. ..... he submitted that the law is not laid down in the light of the amendment in the stamp act and it should be held that respondent is liable to pay the stamp duty on the market value of the property on the date of presentation of the sale-deed.4. ..... shanti devi prasad supra, single bench while considering the scope of section 47-a as inserted by bihar amendment act 15 of 1988 has held that the provision has no application in respect of the documents presented for registration pursuant to decree for specific performance of the agreement executed prior to coming into force of the amended provision of the act. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2006MP51
..... grounds, namely -(a) that the marriage has not been consummated owing to the impotency of the respondent; or(b) that the marriage is in contravention of the condition specified in clause (ii) of section 5; or(c) that the consent of the petitioner, or where the consent of the guardian in marriage of the petitioner was required under section 5 as it stood immediately before the commencement of the child marriage restraint (amendment) act, 1976, the consent of such guardian was obtained by force or by fraud as to the value of the ceremony or as to any material fact or circumstance concerned the respondent; or(d) that the respondent was at the time of the marriage pregnant by some ..... comparison or tallying of horoscopes is a well known feature of arranged marriages and this is what lends assurance to the testimony of aw-3 madan lal in this behalf, who deposed that the date of birth of raj kumari as mentioned in this horoscope was april 29, 1955, which would mean that it showed her to be a year younger than som dutt, which was palpably false. ..... it is also pleaded that the appellant husband was taken to kotwali police station and was abused, harassed and tortured and the concerned police inspector got his signatures on number of stamp papers and water marked papers which were blank. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(4)MPHT1; 2003(3)MPLJ554
..... 'annual letting value' shall mean- (i) where any building or land is let out, the annual rent for which it is actually let out; (ii) where the rent of any building has been determined under the madhya pradcsh accommodation control act, 1955 (23 of 1955), the annual rent as so determined; and (iii) in any other case, the annual rent for which any building or land exclusive of furniture or machinery contained or situated therein or thereon, might reasonably be expected to let from year to year; and ..... accommodation control act, 1961 and the municipalities and municipal corporation acts in regard to determining the letting value is of no consequence inasmuch as all the decisions rendered by this court as well as by the apex court have become ineffective because the amendments brought in the statute book have removed the base of the said judgments. ..... in this backdrop, if we hold that there arc guidelines in the provision itself and the rules have been made to supplement the guidelines and there is immense guidance in the provision not to invite the frown of article 14, it has to be held that the effect of the decision rendered in the cases of ratnaprabha (supra) and indian oil corporation (supra) has been wiped away or to put it differently the ratio laid down therein is no more applicable to the state of madhya pradesh. .....
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