Madhya Pradesh Court July 1957 Judgments
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Commissioner of Income-tax Vs. Gopal Rice Mills
Court: Madhya Pradesh
Decided on: Jul-22-1957
Reported in: AIR1958MP292; [1958]34ITR548(MP)
ORDER1. This is a reference under Section 66 (1)of the Indian Income-tax Act for the opinion orthis Court on the following questions :1. Whether on the true interpretation of the partnership dead dated 24th July, 1942, are the partners (1) Narsingdas, (2) Khubchand Amarsingh, (3) Ramanand Sadaram, and (4) Dulichand Laxminarayan; or are the partners Narsingdas and three other firms known as Khubchand Amarsingh, Ramanand Sadaram and Dulichand Laxminarayan? 2. If the answer to question No. 1 is that the partners were (1) Narsingdas, (2) Khubchand Amarsingh, (3) Ramanand Sadaram, and (4) Dulichand Laxminarayan, whether the defect in the application was a bar to he renewal of registration of the firm? 3. Whether on the facts of the case, the Income-tax Officer should have granted registration of the firm under Section 26-A of the Income-tax Act? 2. The facts of the case are as follows : In the year 1928 the respondent, Gopal Rice Mills, Kharsia, seems to have started business. In the record...
Commissioner of Income-tax Vs. Sheolal
Court: Madhya Pradesh
Decided on: Jul-18-1957
Reported in: AIR1958MP316; [1958]33ITR47(MP)
1. This is a reference under Section 66 (1) of the Income-tax Act by the Income-tax Appellate Tribunal, Bombay, for the determination of the following questions: '(1) Whether the Appellate Tribunal was competent to pass a supplement (sic) order?' '(2) What is the 'previous year' for including in the total income of the assessee the sum of Rs. 26,000/- being the value of 26 notes of Rs. 1,000/- each, the source of which the assessee has failed to explain?' 2. The facts out of which this reference arises are as follows: The assessee was being assessed on his income in the accounting year 1946-47. He was found to have encashed high denomination notes of the value of Rs. 66,000/-. He encashed notes of the value of Rs. 40,000 on 24-1-1946 and the remaining, viz., Rs. 26,000, on 25-1-1946. The Income-tax Officer in dealing with these notes held them to be income from an undisclosed source. In giving his finding he observed as follows: 'Rs. 26,000/- income concealed from the sales of High De...
Sm. Gomati Devi Vs. Ram Prasad Prabhudayal and ors.
Court: Madhya Pradesh
Decided on: Jul-16-1957
Reported in: AIR1958MP6
ORDERA.H. Khan, J.1. The facts giving rise to this revision lie within a short compass. In a suit for partition of joint family property between the coparceners, the applicant Mst. Gomati Bai filed an application before the trial Court, saying that her father who was a member of co-parcenary, as far back as the 16th April, 1936, had served a notice on the co-parceners of his intention to severe joint family status, and that her father being dead she is entitled to her father's share in the property in dispute. The plaintiffs agreed to make her a party but the defendants resisted it mainly on the ground that Bankelal had an adopted son named Munnalal and that in his presence Mst. Gomati Bai cannot be made a party.The decision of the learned trial Court is slip-shod. He has not at all applied his mind and has brushed aside the question by saying that the said Munnalal is prosecuting this case. But it is neither here nor there. He is not on record as the son of Bankelal. Order 1, Rule 10,...
Rajaram Richharia Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Jul-15-1957
Reported in: AIR1958MP289
ORDER1. This is a petition under Article 226 of the Constitution of India for issuance of a writ of certiorari and of mandamus and such other directions, orders or writs as may be deemed just, and appropriate in the case by Rajaram Richharia, who was officiating District Excise Officer, at present working as temporary Sales Tax Officer at Jabalpur.2. The petitioner was Excise Inspector at Raipur in the service of the State of Madhya Pradesh. The Excise Commissioner, Madhya Pradesh, Nagpur, recommended to the Joint Public Service Commission, Ranchi, the names of Shri N.L. Das and two other Excise Inspectors for promotion in supersession of the petitioner's claims. Those recommended officers were also asked to officiate as District Excise Officers, Shri N.L. Das was posted in the Nimar District as officiating District Excise Officer with effect from 16-7-1946 in anticipation of the concurrence of the Public Service Commission.At the end of 1946, the Public Service Commission disapproved ...
Ramchandra Rathore and Bros. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-15-1957
Reported in: [1957]8STC845(MP)
ORDER1. This is a reference by the Board of Revenue, Madhya Pradesh, under Section 23 (1) of the C.P. and Berar Sales Tax Act, 1947, hereinafter called the Act.2. The reference has arisen out of an order of assessment of sales tax on the bidis of the value of Rs. 3,39,949 despatched by Ramchandra Rathore and Bros, of Saugar, the assessee-company, to one Kanhaiyalal Pradhan at Bareilly in Uttar Pradesh in the year ending 31st December, 1949. The despatches were made in pursuance of an agreement executed on 1st April, 1937, by the assessee-company on the one hand and the predecessor-in-title of Kanhaiyalal Pradhan on the other. The terms of the agreement are reproduced below : --(i) The agent shall stock for sale sufficient stock of Cannon Brand bidi, our own make, and shall not stock bidi from any other source of Saugar or of Saugar side.(ii) The rates for sales shall be fixed by the company. The agent is bound to adhere to these rates, any reduction or increase in which shall be made w...
Kashiram Vs. Santokhbai
Court: Madhya Pradesh
Decided on: Jul-10-1957
Reported in: AIR1958MP91
Dixit, J. 1. This is an appeal under S. 23 of the Madhya Bharat High Court Act from a decision of Menta, J., of the Madhya Bharat High Court in Civil First Appeal No. 95 of 1948. By that decision the learned Judge modified the decree of the District Judge, Sailana, and gave to the plaintiff-respondent a decree for Rs. 1,316-4-0 and for the recovery of certain shares or in lieu thereof a sum of Rs. 745 as the value of the shares from the appellant. 2. The facts and circumstances giving rise to this appeal are that Santokhbai instituted a suit against Bherulal on 31st December 1946, for the recovery of a sum of money on account of various items amounting to Rs. 2,705-14-6 on he allegation that Bherulal's father Kashiram was her Mukhtar-Am and used to look after her business affairs and receive Galla on her behalf; that Kashiram died on 13th February 1943, without explaining to her the accounts of her business; and that Bherulal was thereafter asked to render the accounts but he did not d...
S.S. Nirmalchand S/O. S.S. Ratanchand and anr. Vs. Smt. Parmeshwari De ...
Court: Madhya Pradesh
Decided on: Jul-02-1957
Reported in: AIR1958MP333
1. This is a Letters Patent Appeal by appellant No. 1, Nirmalchand, and is directed against the order of Mudholkar, J. in Miscellaneous Appeal No. 89 of 1949. His grand-mother Mst. Rajrani has formally joined as appellant No. 2. The Miscellaneous Appeal was filed against the final decree of satisfaction passed by the 1st Additional District Judge, Jabalpur, in Civil Suit No. 3-A of 1934.2. The suit, out of which this appeal arises, was filed on 10-2-1934 for recovery of Rs. 2,79,596/- and odd due on a simple mortgage bond, dated 13-8-1921. The sum advanced was Rs. 2,00,000/- which carried interest at 11 annas per cent, per mensem, with half yearly rests, the interest to be added to the principal on default and liable itself to carry interest at the same rate. The respondents paid Rs. 1,37,121/- towards the debt before the institution of the suit.As there was some dispute about calculation of interest, a round sum of Rs. 2,61,000/-, which roughly included interest at the agreed rate, wa...
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