Madhya Pradesh Court April 1957 Judgments
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Hirjibhai Tribhuwandas Vs. Income-tax Officer and anr.
Court: Madhya Pradesh
Decided on: Apr-09-1957
Reported in: AIR1957MP171
1. This is a Letters Patent Appeal against the order of Kotval J., in Miscellaneous Petition No. 466 of 1955.2. The appellant used to carry on business in the State of Nandgaon and did so during the years 1946-47, 1947-48 and 1948-49. At that time, the provisions of the Indian Income-tax Act, 1922, were applicable to the Nandgaon State on account of the extension of that Act to the State in the year 1942. The appellant was assessed to income-tax for the above years under the said act by three separate orders of the Income-tax Officer, dated respectively 29-12-1947, 9-1-1948 and 29-3-1949, and the tax was duly realised by the State authorities.The State merged with Madhya Pradesh with effect from ]st August 1949 by the State Merger (Governors' Provinces) Order, 1849, end by the Taxation Laws (Extension to Merged States and Amendment) Act 1949 (hereinafter referred to in the judgment as the Taxation Laws Act) the Indian Income-tax Act was extended to the State of Nandgaon with effect fro...
Hirjibhai Vs. Income-tax Officer, Rajnandgaon, and Another.
Court: Madhya Pradesh
Decided on: Apr-09-1957
Reported in: [1958]33ITR448(MP)
This is a Letters Patent Appeal against the order of Kotval, J., in Miscellaneous Petition No. 466 of 1955.2. The appellant used to carry on business in the State of Nandgaon and did so during the years 1946-47, 1947-48 and 1948-49. At that time, the provisions of the Indian Income-tax Act, 1922, were applicable to the Nandgaon State on account of the extension of that Act to the State in the year 1942. The appellant was assessed to income-tax for the above years under the said Act by three separate order of the Income-tax Officer, dated, respectively December 29, 1947, January 9, 1948, and March, 29, 1949, and tax was duly realised by the State authorities. The State merged with Madhya Pradesh with effect from August 1, 1949, by the State Merger (Governors Provinces) Order, 1949; and by the Taxation Laws (Extension to Merged States and Amendment) Act, 1949, (hereinafter referred to in the judgment as the Taxation Laws Act.), the Indian Income-tax Act was extended to the State of Nandg...
Chaman Motor Services Vs. Appellate Authority
Court: Madhya Pradesh
Decided on: Apr-07-1957
Reported in: AIR1958MP9
ORDERBhutt, J.1. This petition, under Article 226 of the Constitution, is directed against the order of the Appellate Authority constituted under the Central Provinces and Berar Motor Vehicles Act, 1939 (hereinafter called the Act), cancelling a stage carriage permit that was granted to the petitioner on route Raipur to Sambalpur via Kanker.2. On the application dated 9-2-1953, the petitioner, Chaman Motor Service, Raipur, was granted a stage carriage permit on route Raipur to Sambalpur via Kanker, by the Regional Transport Authority by its order dated 3-7-1953. Against that order respondent No. 3, Kanker Transport Company, Raipur preferred appeals Nos. 165 and 166 of 1953 to the State Transport Appellate Authority, respondent No. 1, Respondent No. 5, the New Motor Transport Co. Durg also filed appeals Nos. 196 and 197 of 1953 as against that order. Similarly respondent No. 6, the Raipur Transport Company Limited Raipur also preferred appeal No. 216 of 1953.In the meantime Respondent N...
Govinddas Vs. Parmeshwaridas
Court: Madhya Pradesh
Decided on: Apr-06-1957
Reported in: AIR1957MP71
ORDER1. This revision arises out of a suit filed as far back as 1941 in the Court of the City Sub-Judge, Lashkar. The suit involved a small claim of Rs. 360/-. It was at first filed, as stated above in the Court of the City Sub-Judge, Lashkar, on 12th November 1941. During the pendency of the suit, Act No. 4 of 1942 was passed creating Small cause Courts in the former State of Gwalior with a maximum jurisdiction of Rs. 200/-. The suit, however, continued to be before the Sub-Judge, Lashkar, and it does not appear that it made much progress. In 1949, Ordinance No. 36 of 1949 was promulgated in the State of Madhya Bharat which created a Small Cause Court at Gwalior with a jurisdiction of Rs. 500/-. The Sub-Judge, Lashkar, who seems to have kept this case pending on his file all these years, transferred it to the Small Cause Court for disposal and in due course a decree was passed on 25th July 1951 decreeing the claim of the plaintiff. Against the decision an appeal was taken by the prese...
Bhaskarrao Vs. Lilavatibai
Court: Madhya Pradesh
Decided on: Apr-06-1957
Reported in: AIR1957MP70
ORDER1. This case is a curious one. It comes before this Court at the instance of a decree-holder who, anticipating an objection to his decree on the ground of Jurisdiction, is requesting the Court to set aside the decree and to remit the case for decision to the Court with Jurisdiction.2. The facts of the case are somewhat similar to those in Small Cause Revision No. 5 of 1955 which we decided by a separate order today. In the Year 1949 an Ordinance was passed which created Small Cause Jurisdiction up to a limit of Rs. 500 in the Madhya Bharat. The suit out of which this revision arises was filed prior to the promulgation of this Ordinance and was for recovery of rent, the claim being placed at Rs. 338. It was filed in the Court of Civil Judge, Lashkar, because the Small Cause Jurisdiction was limited to Rs. 200, but on the passing of the Ordinance, the Judge transferred it to the Court of Small Causes, Gwalior, for disposal. The Judge, Small Causes passed a decree in the case, and it...
Kanyalal and ors. Vs. Loonkaran and anr.
Court: Madhya Pradesh
Decided on: Apr-03-1957
Reported in: AIR1958MP153
B.K. Chaturvedi, J.1. This is defendants second appeal against a decree passed by the District Judge, Durg at Rajnandgaon, on 9th January 1954 in Civil Appeal No. 25-A of 1953.2. The plaintiffs-respondents wanted a declaration that they were the owners of the wall AB between the houses of the appellants and the respondents, as shown in the plaint map, and that they had a right to stop the defendants-appellants from interfering with their right over the wall AB and that they had also a right to remove or destroy anything which might rest on the said wall AB. This declaration has been made by the lower appellate Court, excepting in respect of the wall standing on the portion AK and the rafters and other things resting on that wall in that portion.3. The plaintiffs-respondents have a house facing east in the Sadar Bazar of Rajnandgaon town. To the south of that house was the house of one Balmukund Poddar, who sold that house to the appellants on 9-10-1926 under the sale-deed Ex. P-3. Rekh...
Shivajirao Lagad Vs. Bapurao Lagad and ors.
Court: Madhya Pradesh
Decided on: Apr-03-1957
Reported in: AIR1957MP174
ORDERA.H. Khan, J.1. The facts leading to this revision are that the plaintiffs brought a suit against the defendants for the partition of ancestral property and the plaint filed in the suit contained a pedigree. Of these defendants only one, namely Shivajirao while admitting the pedigree, alleged that Shripatrao, grandfather of Kashirao plaintiff was a Dasiputra (illegitimate son). The other defendants did not raise this plea.2. The trial Court framed an issue about the illegitimacy and in the beginning placed the burden on the plaintiff Kesho Rao. Later on, the plaintiff submitted to the trial Court that the burden of proof should be thrown on defendant Shivajirao, who has admitted the paternity but merely challenged his legitimacy. The trial Court considered the objection, and placed the burden of the Issue (Issue No. 1) on the defendant Shivajirao. Aggrieved by this order, defendant Shivajirao has filed this revision.3. The learned counsel for the applicant Mr. Patankar, contends t...
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