Court : Madhya Pradesh
Reported in : AIR1970MP261
..... in other words, they alleged that the plaintiff was neither a party to the real agreement which they had with the author nor did he ever come into the picture at the time of settlement of its terms; that the publication of the book was not in pursuance of the alleged agreement as set up by the plaintiff, but was in furtherance of a contract with the author himself; that there was no privity of contract between the parties, and that, therefore, the question of performance of any of the terms of the alleged agreement did not arise. ..... . in cases of thissort, where the question is whether the one party is set free by the action of the other, the real matter for consideration, is whether the acts or conduct of the one do not amount to an intimation of an intention to abandon and altogether to refuse performance of the contract, and in order to hive rise to a right of action immediately on the renunciation, the renunciation must relate at least to so vital a part of the contract as goes to the root of it ..... in this case we are concerned with the simplest type of literary copyright, namely, the right to print, publish and sell copies of the particular book in question, and in the case of a simple text-book on arithmetic, no complications as regards any dramatic or film rights can possibly arise. ..... phanindra moban majumdar, air 1965 sc 1364. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP298
..... if the expression' 'theatrical performance' is construed in this wide sense, as it must be, so as to include not merely dramatic performances but other performances and representations, then it follows that the expression 'other shows for public amusement' would include a cinema-show. ..... a theatrical performance does not mean merely a dramatic performance. ..... are levied twice upon the same thing, once for the benefit of the provincial government and in the second instance for the benefit of the local self-government bodies, for example, the district local board or the municipality the two instances which occur to one at once are that of land revenue and local fund cess and the urban property tax levied in the city of bombay for the purpose of provincial government and the house tax which is levied by the municipality at bombay for its ..... the imposition has been made by the corporation in the exercise of its taxing power under section 132 (2) (n) of the madhya pradesh municipal corporation act, 1956, which empowers the corporation to impose, for the purposes of the act, 'a tax on theatres, theatrical performances, and other shows for public amusement'. ..... the tax has been levied by virtue of a resolution passed by the corporation on ist september 1965, and has become effective from 5th november 1965, the date on which the said resolution of the corporation was published in the gazette. ..... there is nothing in the resolution dated the 1st september 1965 to support this contention. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2003(4)JCR325(MP)]; 2003(1)MPHT226
..... balbir singh's case (supra) which holds that if there is conflict of views between the two co-equal benches of the apex court, the high court has to follow the judgment which appears to it to state the law more elaborately and more accurately and in conformity with the scheme of the act, in our considered opinion, for reasons recorded in the preceding paragraph of this judgment, does not lay down the correct law as to application of precedent and is, therefore, over-ruled on this point ..... judges concludes that an earlier judgment of three learned judges is so very incorrect that in no circumstances can it be followed, the proper course for it to adopt is, to refer the matter be forfeit to a bench of three judges setting out the reasons why it could not agree with the earlier judgment and then if the bench of three learned judges also comes to the conclusion that the earlier judgment of a bench of three learned judges is incorrect, then a reference could be made to a bench of ..... according to the supreme court, therefore, when confronted with two contrary decisions of equal authority, the subordinate court is not obliged to follow the later, but would have to perform the embarrassing task, 'of preferring one ..... union territory of pondicherry, it was observed, 'it is trite to say that a decision is binding not because of its conclusions but in regard to its ratio and the principles, laid ..... pedhi (air 1965 sc414) (supra ..... ramchandra, air 1965 sc 1767, was not ..... west bengal (air 1965 sc 1887) at .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... the main issues raised by the petitioners in the present petitions may be broadly categorised as under:(a) that in view of the declaration of law by a constitution bench of the supreme court in the case of jindal stainless : [2006]283itr1(sc) to the effect that the judgment in the case of bhagatram rajeev kumar : 1994(4)scale1103 , which had upheld the constitutional validity of the act is no longer good law, the act in its entirety deserves to be declared ultra vires as previous sanction of the president was not obtained while introducing the act in the legislahire of the state. ..... . had the local bodies been permitted to levy octroi or a local-body tax as prescribed under section 127(1)(f) of the municipalities act and section 132(1)(f) of the municipal corporation act, the revenue generated by them from levy of octroi/local body tax would have been utilised by them for discharging their statutory obligations and performing their statutory duties as required by the law relating to municipalities ..... bhola : [2003]1scr906 , commissioner of central excise, pondicherry v. ..... liberty cinema : [1965]2scr477 , vasantlal maganbhai sanjanwala v. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1984]148ITR165(MP)
..... i am, therefore, of the opinion that the claim for opportunity to establish that the tax was not due to the department was not available to dey's medical stores and that in spite of the prohibitory orders mentioned by it, the department shall have to be preferred and the arrears of income-tax shall have priority over the dues of dey's medical ..... were a different matter if the recovery were against the firm in which case it could have been possible for the department to urge that the assets of individual partners can be proceeded against for the recovery of dues against the firm. ..... the order of the attachment issued to the additional district judge, jabalpur, by the tro (at page 176 of the lower court's record) shows thatthe recovery was sought to be made not against the firm but against four individuals, namely, shri dhanyakumar jain, shri dharamdas agarwal, shri abhaykumar jain and shri jai ..... 12,341, which has been realised towards the satisfaction of the decree of the firm against shri choudha, dharamdas has ..... and company, is that earlier the department while recovering dues against dharamdas had attached his eight annas share in the assets of the partnership, got it sold and realised the amount out of that sale. ..... it could not, however, he denied that the government of india is entitled to claim priority for an cars of income-tax due to it from the assessees over the private debts due to their creditors (see builders supply ..... union of india : [1965]56itr91(sc) ), and section 73, ..... act .....
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