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Madhya Pradesh Court January 1959 Judgments

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Jan 08 1959

The Straw Products Limited Vs. the Municipal Board

Court: Madhya Pradesh

Decided on: Jan-08-1959

Reported in: AIR1959MP253

P.K. Tare, J. 1. This appeal under Order 43, Rule 1(a) of the Civil Procedure Code by the plaintiff is directed against the order, dated 17-9-1958, passed by Shri D. K. Munshi, Second Additional District judge, Bhopal, in Civil Appeal No. 47 of 1957, arising out of the judgment and decree dated 30-4-1959 passed by Shri R. Saxena, Sub-Judge, Bhopal, in Civil Regular. Case No. 59 of L953.2. The appellant, an incorporated company, entered into an agreement, dated 24-9-1938, with the then Government of the former State of Bhopal, the material terms of which are as follows :'That the company was to pay a sum of Rs. 3,000/- per year to the Government of Bhopal in lieu of which the company was to get certain concessions in respect of land taxes and other taxes payable to the Municipal Committee including the water rate'. Clause (6) of the agreement provided as follows :'The Government of Bhopal undertakes to get from the Municipality for the company during such time as they shall carry on the...


Jan 05 1959

Dev Krishna and anr. Vs. Dhani Ram Saligram

Court: Madhya Pradesh

Decided on: Jan-05-1959

Reported in: AIR1959MP217

H.B. Krishnan, J.1. In this application for review of the judgment of the Single Judge in Civil Second Appeal No.129 of 1952, the question for decision is this: Has that Court committed a mistake apparent on the face of the record when it has described as a 'notification', a particular order of the Durbar of the erstwhile Gwalior State on which the decree-holder-applicant relied as the means of saving limitation? Certainly the question is not whether that notification was one properly so-called, or something more namely a statute which need not be proved, but should be judicially noticed, nor is it the question whether the Single Bench judgment is wrong in this regard.2. The facts arc simple. Long long ago the decree-holder obtained a money decree against the non-applicant which he put into execution well after the statutory period of limitation. When this was pointed out by the non-applicant judgment-debtor the decree-holder argued that during this interval the Durbar had made and not...


Jan 02 1959

Hukumchand Mills Ltd. Vs. the State of M.P. and anr.

Court: Madhya Pradesh

Decided on: Jan-02-1959

Reported in: AIR1959MP195

T.C. Shrivastava, J. 1. This is a petition under Article 226 of the Constitution filed by the Hukumchand Mills Ltd., Indore against the orders of the assessing authority passed in 1951 assessing the petitioner to Industrial Tax for the years 1940-48 and Excess Profits Duty for the years 1943-46.2. The undisputed facts in this case are these. In the year 1927 a tax was imposed on the cotton mills at Indore in respect of income, profits and gains earned by them. This was under the Industrial Tax Rules 1927 (hereinafter referred to as 'the original Rules') promulgated by the Holkar Government. Under the Rules as amended from time to time, provisional assessments were first made and the amount of tax used to be realized.Later, the assessments were finalised by a Board against whose orders a first appeal lay to the Member-in-charge Commerce and Industry and a second appeal lay to the Government. In 1949 the Rules were amended by the Indore Industrial Tax (Amendment) Rules, 1949 (hereinafter...


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