Madhya Pradesh Court January 1960 Judgments
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The UjjaIn Oil Mills Private Ltd. Vs. Sales Tax Officer
Court: Madhya Pradesh
Decided on: Jan-19-1960
Reported in: AIR1961MP32; [1960]11STC272(MP)
Dixit, C.J. 1. The petitioner in this case seeks a writ of certiorari for quashing an order of the Sales Tax Officer, Ujjain, dated the 6th August, 1957, assessing it to sales tax under the Madhya Bharat Sales-tax Act, 1950, in the assessment year 1954-55. It also prays that the notice of demand calling upon it to pay Rs. 1671-9-9 in respect of the assessment be quashed and the opponent be restrained from recovering that amount.2. The petitioner-Company carries on the business of extracting oil by mechanical process from oil seeds, such as ground-nut, Tilli etc., and of selling the oil so extracted. During the material period the petitioner sold vegetable oil to the Indore Oil Mills Private Ltd., the turnover of which was determined by the Sales Tax authorities at Rs. 106983/-for the purpose of assessment of a sales tax. On this turnover the amount of sales tax imposed was Rs. 1671-9-9. The Indore Oil Mills Private Limited, own a factory where they manufacture refined oil and other pro...
Commissioner of Income-tax Vs. K.B. Sorabji Framji
Court: Madhya Pradesh
Decided on: Jan-19-1960
Reported in: AIR1960MP278; [1960]39ITR99(MP)
Dixit, C.J.1. This reference under Section 66(1) of the Indian Income-tax Act relates to the assessment to income-tax of one Sorabji Framji Kerawala as an individual. The question referred to for the decision of this Court by the Income-tax appellate tribunal is as follows :'Whether interest paid by the assessee on money borrowed from outsiders for making advances to the firms in which be was a partner is allowable as a deduction while computing his individual income for the purpose of assessment?'2. The assessee is a partner in two unregistered firms known as the Nimar Cotton Press Factory and the Nimar Gin Factory, Khandwa. During the material assessment year be borrowed money from three persons and paid interest to them on his borrowings for the purposes of the firms amounting to Rs. 5,086/11/-. In his individual assessment the assessee claimed to deduct this amount of interest from his assessable income. The Income-tax Officer negatived the claim holding that these payments of inte...
Shivnarayan Vs. Vice Chancellor, University of Sagar and anr.
Court: Madhya Pradesh
Decided on: Jan-18-1960
Reported in: AIR1960MP208; [1960(1)FLR147]
Dixit, C.J.1. By this application under Articles 226 and 227 of the Constitution of India, the petitioner Shivnarayan moves for a writ of certiorari to quash an order dated the 20th August 1959 of the Vice-Chancellor of the opponent University terminating his services with effect from the 25th August 1959. The petitioner also prays that a direction in the nature of mandamus be issued to the opponent University for his reinstatement in service.2. The facts are that the applicant was appointed as a lecturer in Hindi against a permanent vacancy on the 26th August 1957. He was placed on a probation of two years from 26th August 1957. On 19th August 1959, the Head of the Hindi Department made a report to the Vice-Chancellor that the petitioner's work was not satisfactory and that his services should be terminated forthwith. On this report the Vice-Chancellor made an order on 20th August 1959 terminating the applicant's services from the 25th August 1959.The order terminating the applicant's...
Alimohammad Vs. Manaklal Ratanlal
Court: Madhya Pradesh
Decided on: Jan-18-1960
Reported in: AIR1960MP234
Krishnan, J.1. This is a miscellaneous appeal by the defendant from an order under Order 9 Rule 13 Civil Procedure Code. Though the order, as originally made was substantially in favour of the defendant applicant, it failed to benefit him on account of a condition that he should give security for the suit amount, which he did not implement. Actually, the Court had prescribed a time limit before which (sic) (the security had to be given.) Defendant had prayed for the deletion of the condition in review, but this being refused, the original order ceased to be operative.Another piece of confusion is that, in the interval, the decree-holder has put the ex parte decree into execution and has attached certain properties; a reference has been made to this, but it is irrelevant for the consideration of the present appeal.2. The points for decision are primarily, whether in the absence of a finding in regard to the service or failure of service of the summons of notice, it was a proper exercise...
Manak Chand Vs. Puran and anr.
Court: Madhya Pradesh
Decided on: Jan-18-1960
Reported in: AIR1960MP235
Shiv Dayal, J.1. The appellant brought a suit against the respondents for specific performance of a contract of sale of an agricultural holding on the basis of an agreement dated 21-5-1948. The trial Judge passed a decree for specific performance, but in appeal that decree has been reversed and, in its stead, a decree for return of the price and interest thereon has been passed against the defendants. The plaintiff in this second appeal claims a decree for specific performance.2. Shri Himayatullah contends that the first appellate court has erred in finding that the price was grossly inadequate and, secondly, inadequacy of price is no ground for refusing specific performance.3. The price fixed in the agreement is Rs. 900/-and the same was paid in advance at the time of the execution of the agreement. The first appellate court has relied on Keshav, D. W. 4, who stated that a price of Rs. 5,000/- was offered for the same holding by Chauthmal, The learned counsel for the appellant argues ...
State Vs. Shantibai and anr.
Court: Madhya Pradesh
Decided on: Jan-18-1960
Reported in: AIR1960MP395; 1960CriLJ1620
Krishnan, J.1. This is a state appeal from the judgment of acquittal under both the alternative charges under Sections 380 and 411 I. P. C., of the two partners (namely respondents 1 and 2) of a chemists shop styled 'Seth Brothers', and of respondent No. 3, a servant, who actually sold an injectule sodium penicillin on the 30th April, 1958 to a customer; The broad facts are practically common ground. One out-door patient at the M. Y. Hospital, Indore having been advised by Dr. Purohit a physician attached to that hospital, to take an injection of crystalline penicillin Sodium G, went to the com-pcunder with the prescription and an ampoule.The compounder found that it was stamped 'M. Y. Hospital Indore', which indicated the medicine was meant to be supplied directly to this hospital. Medicines with such marks are given to patients or the staff from the hospital store on the orders of the proper authority. This not having been given by the hospital the compounder got suspicious and wante...
The British India General Insurance Co. Ltd. Vs. Seth Ramnath and ors.
Court: Madhya Pradesh
Decided on: Jan-14-1960
Reported in: AIR1962MP368
Pandey, J.1. This appeal arises out of an action for damages amounting to Rs. 30,000/- for personal injuries sustained by the plaintiff as well as for the injury caused to this motor bicycle No. CPB 1114 in consequence of rash and negligent driving by the defendant 2 of a station wagon No. CPJ 1585 belonging to the defendant l, who had insured it with the defendant 3 against third party risks. The lower Court accepted the claim in part and passed a decree for Rs. 15,250/- against the defendants 2 and a. The defendant 3 has filed this appeal challenging the decree passed against it. The plaintiff has also filed Civil Appeal No, 192 of 1956 for being relieved of the liability to pay costs Rs. 811/11/- to the defendant 1 and a cross-objection claiming the amount disallowed by the lower Court namely Rs. 14,750/-. He has relied upon Order 41, Rule 33, Civil Procedure Code, for securing a decree for the full claim against the defendant 1. This Judgment will govern the two appeals and the cro...
Managing Director, National Newsprint and Paper Mills Ltd. Vs. Commiss ...
Court: Madhya Pradesh
Decided on: Jan-14-1960
Reported in: AIR1960MP228; [1961]41ITR60(MP)
P.V. Dixit, C.J. 1. This matter comes up before us on a case stated by the Appellate Tribunal under Section 66(1) of the Indian Income-tax Act, 1922. The question at issue arises out of an order of the Appellate Tribunal upholding an order made by the Income-taxOfficer, Khamgaon, calling upon the Managing Director, National Newsprint and Paper Mills, Ltd., Nepanagar, (hereinafter referred to as the Mills) to pay Rs. 17,656/10/- as tax in respect of certain payments made by the Mills to one Mr. Bradley, and which amount of tax according to the Income-tax Officer should have been deducted by the Mills under Section 18 (3B) of the Act2. The facts which give rise to this reference may be briefly stated. The mills, which are engaged Sn the production and manufacture of paper, entered into a contract with M/s. Pusey and Jones, Corporation incoporated in the U. S. A., for the purchase of paper-making machinery through an intermediary corporation, M/s. Ebasco Services, also a corporation regis...
Murlidhar Vaish Vs. Khaj Baksh
Court: Madhya Pradesh
Decided on: Jan-13-1960
Reported in: AIR1960MP215
Shiv Dayal, J. 1. This appeal arises out of an execution matter and the question is whether the proceedings were barred by Section 48 of the Code of Civil Procedure and Article 182 of the Limitation Act. 2. The decree was passed on 24-12-1942 Certain applications for execution were made in succession, but in this appeal I am not concerned with those. On 28-4-1950 the appellant made an application for execution in the Court of the City Civil Judge, Lashkar, with the prayer that the judgment debtor be arrested & detained in Civil prison. It was No. 14 of 1950. In that case, on 8-3-1952, the decree-holder made an application to the Lashkar Court that the decree be transferred to Morena. This was allowed and in consequence the case was consigned to the record. However, as the compliance of that order was not made, the decree-holder on 15-12-1954 made another application inviting the attention of the Court to that fact. On 4-3-1953 the decree was transferred to Morena. 3. On 31-7-1957 the d...
Ram Juwan Vs. Devendra Nath Gupta
Court: Madhya Pradesh
Decided on: Jan-13-1960
Reported in: AIR1960MP280
ORDERA.H. Khan, J.1. The facts giving rise to this Miscellaneous Petition are that the non-petitioner (Devendra Nath Gupta), who is a tenant of the petitioner Ramjiwan, filed a suit before the Rent Controller, under Section 8 of the Madhya Bharat Accommodation Control Act of 1955 (Act No. 23 of 1956), alleging that the landlord, had, without sufficient cause cut off the tenant's electric connection and prayed that the landlord be directed to restore it. This was resisted by the landlord on the groundthat because the tenant had not paid electriccharges, the Electric Company had cut off the connection of the whole house, including the portion in dispute.The Rent Controller ordered the landlord to restore the electric connection within 2 days from the order and, awarded compensation for the inconvenience caused to the tenant at the rate of Rs. -/8/- per day. Both the parties went in appeal before the District Judge, who rejected the appeal of the landlord but allowed the appeal of the ten...
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