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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: madhya pradesh Year: 1983 Page 1 of about 33 results (0.074 seconds)

Apr 13 1983 (HC)

Asbestos Cement Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Decided on : Apr-13-1983

Reported in : 1984(2)ECC371; 1988(19)LC93(MP); 1983(13)ELT883(MP)

..... company has its factories at kymore in madhya pradesh. the company was granted a licence on 25th march 1977 under section 58(1) of the customs act, 1962 for having a private bonded warehouse at kymore wherein the imported raw asbestos fibre was stored without payment of duty subject to the conditions set out ..... december 1982 (annexure-'j). we direct the respondents to consider the petitioner company's application for renewal of the licence under section 58 of the customs act and to decide it in accordance with law within one month. we further direct the respondents to continue the facility of private bonded warehouse to the ..... policy does not say and could not say anything contrary to what is provided in sections 9, 57 and 58 of the customs act. a proper implementation of this policy would be to appoint public warehouses at warehousing stations in the interior and then not to ..... which alone public warehouses may be appointed and private warehouses may be licensed. section 57 provides that at any warehousing station the assistant collector of customs may appoint public warehouses wherein dutiable goods may be deposited without payment of duty. section 58 which deals with the licensing of private warehouses reads ..... that no policy could be formulated contrary to the provisions of the act and even if there existed a valid general policy each case for licence had to be decided having regard to its special features and the customs authorities could not close their mind on the basis of a policy .....

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Jan 31 1983 (HC)

Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Decided on : Jan-31-1983

Reported in : (1983)37CTR(MP)232; [1983]143ITR590(MP)

..... of qualifying income.--(1) where an assessee referred to in clause (i) of sub-section (5) of section 2 of the finance (no. 2) act, 1962 (xx of 1962), carries on any business of exporting goods or merchandise out of india, the amount of the profits and gains of such business with reference to which deduction ..... the reasons given above, we answer the questions as follows :(1) the tribunal was not right in not including rs. 1,41,402, being drawback of customs duty, and rs. 86,526, lining refund of excise duty in calculation of turnover of profits from exports, within rule 2(3) for computation of qualifying ..... of the turnover of the company'sannual business. it is not in dispute before us that the amounts receivedby the assessee-company as drawback of the customs duty and as refundof excise duty have been included in the computation of profits and gainsof business of the assessee. it is also not in dispute ..... of the case, whether the tribunal in arriving at its conclusion, was right in holding that if the benefits in the form of drawback of customs duty, refund of excise duty and premium gain on value of yarn entitlements to which the applicant-company is entitled are added to the invoice prices ..... further items should be taken into account in calculating the value of the turnover of exports. these items are: (i) rs. 1,41,402, being drawback of customs duty, (ii) rs. 86,526, being refund of excise duty, and (iii) rs. 28,81,308, being value of import entitlements. the ito refused .....

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Oct 28 1983 (HC)

Union of India (Uoi) Vs. Gulabrao

Court : Madhya Pradesh

Decided on : Oct-28-1983

Reported in : 1985(19)ELT371(MP)

..... in my opinion, this submission cannot be taken into consideration for the simple reason that under the provisions of both, the gold (control) act and the customs act in addition to the departmental proceedings, prosecution for the person violating the provisions of the said laws are specifically prescribed and at any rate the ..... to pay a fine of rs. 1,000/-, or in default further simple imprisonment for six months and under section 135(1)(b)(ii) of the customs act sentenced to simple imprisonment for six months and a fine of rs. 500/-, or, in default, simple imprisonment for three months by the chief judicial ..... for the reasons aforesaid, the appeal is allowed. the sentences under section 85(1 )(ii) of the gold (control) act and under section 135(1)(b)(ii) of the customs act are enhanced to the rigorous imprisonment for three months each. the sentences shall run consecutively. the respondent/accused is directed to surrender ..... imprisonment for a period of three months each, for the offences under section 85(1)(ii) of the gold (control) act and under section 135(1)(b)(ii) of the customs act, respectively. there is no need to pass any order as regards to the fine as the same, as imposed has ..... behalf of the appellant, the learned counsel appearing for the respondent/accused contended that in the proceedings initiated under the provisions of the gold (control) act, the respondent who was imposed a fine of rs. 15,000/-. on appeal to the tribunal the same was reduced to rs. 150/- holding .....

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Oct 31 1983 (HC)

Commissioner of Sales Tax Vs. Ratna Fine Arts Printing Press

Court : Madhya Pradesh

Decided on : Oct-31-1983

Reported in : [1984]56STC77(MP)

..... be exercised for the production of the articles and it is only ancillary to that that there will pass from the artist to his client or customer some material in addition of the skill involved in the production of the article that does not make any difference to the result because the substance ..... primarily a contract of work and labour rather than a sale transaction of the said material, the transfer of the said material being only ancillary. a customer, when he places an order for printing a particular article for him, does not enter into a contract to purchase only the paper or material used ..... as ancillary to the main contract of work and labour and as such no tax would be leviable under the act on the price of material used in producing the printed article for a particular customer.6. it is settled view that if the substance of the contract is that skill and labour have to ..... of the m. p. general sales tax act (hereinafter referred to as 'the act') made by the board of revenue referring the following question of law for the opinion of this court:whether under the facts and circumstances of the case, when a printer produces for a customer an article which is of value only to ..... the particular customer, whether only the material used .....

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Nov 24 1983 (HC)

Revabai Vs. Sitaram

Court : Madhya Pradesh

Decided on : Nov-24-1983

Reported in : AIR1984MP102

..... shripad gaianan suthankar v. dattaram kashinath suthankar) which has considered the earlier decisions of the supreme court including the decision of the supreme court reported in air 1962 sc 59 (kri-shhamurthi v. deshpande v. dhruwarail) the gist of which is that by a fiction of law well settled by decided cases--that an ..... an award or decree by allotting property to her. the widow in possession of such property on the date of commencement of the hindu succession act. 1956 would act full ownership of those properties under section 14(1) her case would not be koverned by section 14(2) which covers only those cases of ..... of section 4. it is clear that wherever there are provisions made by the act in relation to the law of succession the customary hindu law along with its texts, rules and interpretations of various courts as also the custom and usage now ceased to be operative. the only law to which reference must ..... rajkumar) it is pointed out that the letrislature by enacting the hindu women's right to property act. 1937 made a singnificant departure from the textual. it was no doubt pointed out on ..... . under that act on the death of her husband the widow gets the same share as the son. that means that she would be entitled to enforce a final and absolute partition even though the co-widows orany other sharer may not consent for such a partition. in air 1962 sc 1493 (munnalal v. .....

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Nov 02 1983 (HC)

Bharat Commerce and Industries Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Decided on : Nov-02-1983

Reported in : 1987(14)ECC110; 1988(36)ELT383(MP)

..... ors. special civil application no. 1058 of 1972, decided on 15-1 -1976, which was also reported in the march 1976 part of the central excise and customs journal. therein, it was held that tariff item 18 or 18-a did not cover blended yam and, therefore, excise duty could be levied on it only ..... always be proper for the court to hold that it is unreasonable. the period of limitation prescribed for recovery of money paid by mistake under the limitation act is three years from the date when the mistake is known.'this decision was approved by a bench of 7 judges in state of kerala v. aluminium ..... not to lend its aid to a party by this extraordinary remedy of mandamus. the supreme court, while pointing out that the provisions of the limitation act do not as such apply to the granting of relief under article 226 of the constitution, laid down that the maximum period fixed by the legislature as ..... the revision was communicated to the petitioner after this petition had been filed. it is also contended that even though an appeal under section 35 of the act could have been filed but the limitation for filing an appeal having expired prior to discovery of mistake of law on 9-11 -1976 and there being ..... direction to the respondents to refund this amount to the petitioner. the petitioner had also filed a revision under section 36 of the central excises and salt act, 1944 against this levy on 6-11-1979, which was dismissed by the central government on 26-5-1980, and the order being communicated to the .....

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Feb 01 1983 (HC)

Central Paints Ltd. Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Decided on : Feb-01-1983

Reported in : (1983)34CTR(MP)287; [1984]146ITR212(MP)

..... meals, drinks or other wants of guests as part and parcel of the express or implied terms and conditions of business or on account of longstanding custom in such trade and, therefore, the ratio of lakhmichand muchhal's case [1982] 134 itr 234 is not applicable to the present case. on ..... implied terms and conditions of the business of the assessee and, therefore, cannot be termed as entertainment in the context of section 37(2b) of the act, and, therefore, the tribunal was not justified in disallowing the said deduction. he placed reliance upon a division bench decision of this court in cit v ..... confirmed the order passed by the commissioner (appeals) in allowing the bonus amounting to rs. 1,06,206, being statutory liability under the payment of bonus act. the tribunal, however, disallowed the amount of rs. 37,206 allowed by the commissioner (appeals). at the instance of the assessee, the tribunal has referred ..... was actually paid by debit to provision account. on appeal, the commissioner (appeals) allowed the claim in respect of statutory liability under the payment of bonus act, amounting to rs. 1,06,026. he also allowed the sum of rs. 37,206, being balance of the sum actually paid by the assessee. ..... rs. 36,500 and sustained a disallowance of rs. 14,462 holding that the same is hit by the provisions of section 37(2b) of the act. on further appeal by the assessee, the tribunal maintained the order passed by the commissioner (appeals). the assessee claimed deduction of rs. 80,112 on .....

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Feb 17 1983 (HC)

Balwant Singh Vs. Kailash Chandra Dubey

Court : Madhya Pradesh

Decided on : Feb-17-1983

Reported in : AIR1984MP63

..... electing a president. the fiction contained in section 43 (5) has full effect unless otherwise expressly provided'. there is no otherwise provision made in the act that a president who is a deemed councillor under section 43 (5) cannot vote at the election of the new president. in this view of ..... be a councillor for all purposes of this act'. the result of this deeming provision is that even a non-member president becomes a councillor for all purposes. section 63 deals with the meetings of ..... may even be a person residing in the municipality. if such a person is elected as president, he becomes a councillor for all purposes of the act. this is provided in section 43 (5) which says : 'the president who is not a councillor shall unless otherwise expressly provided, be deemed to ..... on 8th feb., 1982. he, however, continued to be the president under the proviso to section 43 (2) (c) of the madhya pradesh municipalities act, 1961. at the election for the new president, the meeting of the council was presided over by the collector, hoshangabad. sharma, the outgoing president, was ..... to vote and that the election result has been materially affected by permitting sharma to vote.4. section 19 of the act provides that except as otherwise provided in this act, each council shall consist of elected and selected councillors. the subject of election and term of president and vice-president is .....

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Jul 06 1983 (HC)

Devendra Nath Gupta and ors. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Decided on : Jul-06-1983

Reported in : AIR1983MP172

..... female teachers were asked to motivate males for sterilisation. this argument is accordingly rejected. we would, however, like to observe that keeping in view the custom, culture and tradition of indian womanhood, the authorities would refrain from requiring any female to render such services, even though for public purpose, which ..... whether a particular work though for public purposes should be asked to be rendered by females, the authorities should have due regard to the prevalent custom culture and tradition so as not to hurt the feelings of fair sex.9. the contention as regards discriminatory treatment is also without any foundation. ..... , to motivate cases of opposite sex for sterilisation for the purposes of family planning is not only immoral but amounts to outraging their modesty, an act against the very nature of indian womanhood. before we deal with this issue, we may, however, point out at this stage, that no specific ..... by the proviso to the notification no. . 16/20/68-judl. iii dated 28-11-1968 under section 51(2) of the states recoganisation act, 1956.2. the petitioner devendranath gupta in his capacity as a teacher as well as secretary of the divisional teachers union, gwalior, claims a writ ..... state-in-council in exercise of the powers conferred upon him by section 96b of the government of india. act, as amended in 1919. these rules were continued when the government of india act. 1935 was brought in force, by virtue of section 276. on the 26th january 1950, the fundamental .....

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Jul 14 1983 (HC)

Daya Prasad and anr. Vs. Election Officer-cum-b.D.O. and ors.

Court : Madhya Pradesh

Decided on : Jul-14-1983

Reported in : AIR1984MP13

..... collector. sehore, 1971 mplj 531: fair 1971 madh pra 195) held (at p. 200>:-'in view of the provisions of the madhya pradesh panchayats 'act, 1962 which provided for an adequate remedy, namely, the remedy of an election petition to be presented after the election 5s over, lor all grievances wheher grounded ..... of the constitution, could not be entertained.3. alternatively, it wts contended that section 25 of m. p. general clauses act saves the rules framed under the m. p. panchayats act, 1962 and those rules provide a complete procedure for conduct of election petition and, therefore, there being an alternative efficacious remedy available to ..... on the basis of which it could be contended that section 25 of the m. p. general clauses act could not be invoked for saving the rules framed under the m. p. panchayats act, 1962. in chief inspector of mines v. karam chanrt thapar, air 1961 sc 838 their lordships also considered the ..... such summary procedure as may be prescribed.'the language of these two sections i. e. section 357 of the 1962 act and section 117 of the 1981 act are exactly similar except that in 1962 act (section 357) it has been stated that no election or co-option shall be called into question except by ..... which a petition could be entertained and the grounds on which an election could be set aside.12. a perusal of rules framed under the 1962 act go to show that a detailed scheme has been provided for the rules about the parties to the petition, the contents of the petition, the .....

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