Court : Madhya Pradesh
Reported in : AIR1965MP6
..... iii) they subject the petitioners to differential treatment in that, if the impugned act be regarded as competent, it would validate the establishment of the chimanganj market yard without any enquiry when, under the madhya pradesh agricultural produce markets act, 1960 (act 19 of 1960), the provisions for establishing such a market contemplate, an enquiry. ..... or order of any court or any provision in the act, or the rules made thereunder (a) the 'mandi or market areas' purported to have been declared by the notifications set out in part a of the schedule hereto annexed shall be and shall always be deemed to have been validly declared for the purpose of the act and in respect of the agricultural produce specified therein and the validity of the said notifications or of the constitution or continuance, of such mandi or market areas thereunder with respect to the items of agricultural produce mentioned therein shall not be called ..... 31 of that act, the corresponding laws in force in various parts of the new state, including the qawaid, were, subject to the following proviso, repealed : 'provided that the mandi or market committees duly constituted under the said qawaid or rules and holding office immediately prior to the date on which this act comes into force shall continue to function as if constituted under this act and the chairman of any such committee holding office prior to the commencement of this act shall continue to be the chairman thereof until new market committees are .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)218CTR(MP)512
..... such income, which is so utilised, to the satisfaction of the it authorities, would not be included, in the total income of the market committee, for the assessment ..... the effort, on the part of learned counsel, while advancing the instant contention, was to show, that registration under section 12aa of the it act did not ipso facto bestow any benefit on the it act, did not ipso facto bestow any benefit on the market committee, lie clarified that, for the benefit of income-tax exemption, it would again be open to the petitioner to independently determine whether the market committee had utilised the income for which it seeks exemption, for a charitable purpose, in terms of the mandate of section 11 of the it act, and only ..... we, therefore, hereby clarify that it will be open to the petitioner to examine the audit reports submitted by the market committee under reference, so as to determine the justification of the claim of the respondent market committee, for claiming tax exemption under section 11 of the it act.22. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2009]308ITR401(MP)
..... applied by them under section 12a of the it act, 1961 for registration as provided in section 12a ibid.2) whether the respondent/assessee mandi is entitled to claim registration under section 12a of the act, and if so, whether it satisfies requirement both on facts and at law for obtaining registration as provided under section 12a and 12aa of the said act 3) whether the finding recorded by the tribunal while reversing the order passed by the commissioner and thereby allowing the application made by the respondent-assessee for obtaining registration under ..... , though the learned counsel suggested that these mandis charge tax and, therefore, they are not covered within the umbrella of section 12a and 12aa of the act, a survey of the provisions of the act indicates that market committee charges fee, for various purposes which have the necessary nexus with the service rendered and thus, quid pro quo. ..... 12/2007 and this court has held that the market committees will fulfill the requirements of section 11 to get exemption and, therefore, they are entitled to registration under section 12a and 12aa of the act, the learned counsel has placed reliance on the judgment of the apex court reported in : [2008]297itr1(sc) u.p. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1982)26CTR(MP)169; [1983]142ITR13(MP)
..... in the opinion of the tribunal, the jurisdiction to interfere under section 154 arose when it was found that there was a mistake apparent from the record in the relevant order and in deciding whether there was an apparent mistake the ito was not confined to the return and he could look to the entire material available in the record of the assessment. ..... the facts briefly stated are that in the assessment proceedings for the assessment year 1972-73 the assessee did not claim export markets development allowance under section 35b of the i.t. ..... cit : [1977]107itr63(guj) , dissented from the view taken by the allahabad high court in the aforesaid cases and held that if it is apparent from the record of assessment that the assessee was entitled to a particular relief, the ito can rectify that mistake under section 154 although the said relief was not claimed by the assessee in the return. ..... it is the duty of the ito and other officers administering the act to inform the assessee that he is entitled to a particular relief if it is apparent that he is so entitled from the material available in the proceedings of assessment. ..... act in the original assessment proceedings, if it is apparent from the record that the assessee was entitled to relief admissible under section 35b of the i.t. ..... act, can the relief be granted by an order under section 154 of the i.t. ..... act by rectifying the assessment?' 2. ..... act, he is not entitled to get that relief. ..... act, 1961. .....
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. ..... under the act has been imposed only to facilitate trade by doing away with octroi which impeded trade and to compensate the loss of revenue to the local bodies in lieu of abolition of octroi and the entire tax so collected is disbursed to the local bodies as 'octroi compensation' after deducting two per cent therefrom as regulatory charges and is utilised only for the purposes of providing conveniences, facilities, amenities and other benefits by the local authorities as agencies of the state, like, roads, their maintenance, markets ..... the above decision dealt with the challenge against the validity of the karnataka tax on entry of goods into local areas for consumption, use or sale therein act (27 of 1979). .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP179; 1957CriLJ1266
..... a price control case.there it was held that the agricultural marketing agreement act, which authorised the secretary of agriculture to issue orders to effectuate the declared policy of the act to establish prices for agricultural commodities equivalent to the purchasing power of such commodities in the base period, did not involve an invalid delegation of power to the secretary, because it provided further, that in fixing milk prices, the secretary must determine such prices on that basis, considering the price and supply of feed and other pertinent economic ..... conditions affecting the market for milk in the area in question, but that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)198CTR(MP)235; [2006]283ITR162(MP)
..... gains of business or profession' :(2) it is a mixed question of law and fact and has to be determined from the point of view of a businessman in that business on the facts and in the circumstances of each case including true interpretation of the agreement under which the assets are let out:(3) where all the assets of the business are let out, the period for which the assets are let out is relevant factor to find out whether the intention of the assessee is to go out of business altogether or to come back and restart ..... cit : [1961]42itr49(sc) , the supreme court held that even a company incorporated with the object of promoting/developing markets was assessable under section 22 and not under section 28 in respect of rental income from the market shops.8. ..... this reference is by the tribunal under section 256(2) of the it act, 1961 ('act' for short), in pursuance of the order of this court dt. ..... : [1951]20itr451(sc) arising out of excess profits tax act, the supreme court considered a case of an assessee who was carrying on the business of manufacturing silk cloth and dyeing silk yarn. ..... there was never any act indicating that the assessee never interred to carry on the business.'10. ..... section 2(13) of it act, 1961 ('act' for short), defines 'business' as including any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture.7. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT12; 2000(2)MPLJ530
..... fund--(a) all moneys received by or on behalf of the council under the provisions of this act or of any other law for the time being in force or under any contract;(b) the balance, if any, standing at the commencement of this act at the credit of the municipal fund;(c) all proceeds of the disposal of property by, or on behalf of, the council;(d) all rents accruing from any property of the council;(e) all moneys raised by the tax levied for the purpose of this act;(f) all fees payable and levied under this act;(g) all moneys received by way of compensation ..... and maintaining public streets, culverts, municipal boundary marks, markets, hats, slaughter-houses, latrines, privies, urinals, drains, sewers, drainage works, sewerage works, baths, washing places, drinking fountains, tanks, wells, dams and the like;(k) establishing and managing cattle pounds, including where the cattle trespass act, 1871 (1 of 1871), is in operation, all the function of the state government and the magistrate of the district under sections 4, 5, 6, 7, 12, 14, 17 and 19 of that act;(l) obtaining a supply or an additional supply of water, proper and ..... section 100 of the act provides for vesting of the property in the council under which all public town-walls, gates, markets, slaughter-houses, manure and night-soil depots and public buildings, all public streams, tanks reservoirs etc. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997(2)MPLJ279
..... under :'a co-operative marketing society is not a local authority within the meaning of section 6(5)(g) of the punjab gram panchayats act (4 of 1953) and its salaried manager is not disqualified from contesting an election for the office of sarpanch of a gram panchayat (1972) 74 pun lr 444 = 1972 punj.lj 20(25) (1994) 2 bur 287 (289) (pat) (central co-operative bank is not a 'local authority' within the meaning of section 3(31) of the general clauses act). ..... be entrusted by statute with such governmental functions and duties as are usually entrusted to municipal bodies, such as those connected with providing amenities to the inhabitants of the locality, like health and education services, water and sewerage, town planning and development, roads, markets, transportation, social welfare services etc. ..... precedent is available to come to the conclusion that the institution incorporated under the co-operative society act would not be a local authority ..... the learned counsel appearing for the petitioner submits :(i) that the petitioner did not suffer from disqualification as contemplated by section 35(c) of the 1961 act as a co-operative society is not a local authority,(ii) that in any case the petitioner had submitted his resignation on 15th october, 1994 and this resignation was accepted on ..... (now gujarat), (1964) 3 scr 686 = air 1963 sc 1890, one of the questions was whether the state trading corporation was a local authority as defined by section 3(31) of the general clauses act, 1897. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1953CriLJ1709
..... the only point pressed before me on behalf of the applicant is that there was no jurisdiction in the magistrate to try the petitioner because the charge-sheet filed by the sub-inspector did not contain a report of the facts constituting the offence, but only mentioned the bare fact that the applicant had sold in 'black market' 1 yards of cloth to nanda and had thus committed an offence under section 8, madhya bharat essential supplies (temporary powers) act of samvat 2006. ..... the assertion that the applicant sold a piece of cloth in 'black market' to nanda and the police found the offence established after investigation gives no idea, whatsoever, of the specific acts done by the accused and as to the manner in which they constitute the offence. ..... soon after the charge was framed, the applicant objected to his trial for the offence on the ground that the police charge sheet on the basis of which the magistrate took cognizance of the offence is not a report by a public servant and is, therefore, not in compliance with section 11, essential civil supplies act, 1946 under which act the cotton textile control order was made. ..... patankar, the learned counsel appearing on behalf of the petitioner, did not dispute before me the fact that the sub-inspector who filed before the magistrate the charge-sheet against the applicant is a public servant and the charge-sheet against the accused is a report by a public servant as required by section 11, essential supplies act. .....
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