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Madhya Pradesh Court February 1962 Judgments

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Feb 28 1962

Prabhakar Parashuramji Pandit Vs. Vikram Sugar Mills Ltd.

Court: Madhya Pradesh

Decided on: Feb-28-1962

Reported in: AIR1963MP120; 1962MPLJ319

ORDERV. R. Newaskare, J.1. One of the creditors of the Company namely Mrs. Raja Kakarlapudi Sudarsana Sundara Nara-sayamma submitted an application on 20-12-1954 under Section 235 of the Indian Companies Act, 1913, alleging certain acts of misfeasance, breach of trust and misapplication of the funds of the company by its Directors during the period of their management. This creditor after the submission of the application died on 21-9-1957. On 15-1-1962 her four daughters filed an application for their being brought on record as her legal representatives and sought permission to continue the proceedings.2. The application was opposed by the Directors on the ground that the proceeding started on the petition of the creditor aforesaid had abated and since the period for setting aside the abatement had expired and no sufficient cause is made out for the delay, the application for their being brought on record was untenable.3. On behalf of the legal representatives, Mr. Waghmare contended ...


Feb 28 1962

State Vs. Umashankar Laxminarayan Jaiswal and anr.

Court: Madhya Pradesh

Decided on: Feb-28-1962

Reported in: AIR1962MP311; [1962(5)FLR459]; (1962)IILLJ256MP; 1962MPLJ723

Naik, J.1. This is an appeal by the State Government against the acquittals of the respondents (accused) of offences punishable under Section 92 of the Factories Act, 1948 (hereinafter referred to as 'the Act'). 2. A complaint was filed in the Court of Magistrate First Class, Seoni, by the Chief Inspector of Factories against the respondents (accused) alleging that they were the ocupier and the manager respectively of the Seoni Distillery, Seoni; that on 26-3-1959, when the aforesaid distillery was inspected by the Inspector of Factories, it was found that the fermentation vats of the distillery were not securely fenced by railings or by any safety devices as required by Section 33 of the Act and that they thus committed an offence punishable under Section 92 of the Act. 3. Respondent No. 2, on 19-8-1959, filed a written objection to the maintainability of the aforesaid complaint on the ground that the offence having come to the knowledge of the Inspector on 27-10-1957, the complaint w...


Feb 23 1962

idol Shri 'Shriji' and Ors. Vs. Chaturbhai Mangalbhai Patel and Anr.

Court: Madhya Pradesh

Decided on: Feb-23-1962

Reported in: AIR1965MP4; 1964MPLJ362

Naik, J. 1. The order in this civil revision shall also govern the disposal of civil revision No. 463 of 1961. 2. Chaturbhai Mangalbhai Patel of Bombay obtained a money decree for about Rs. 3,40,000/- inclusive of interest and costs against Goswamini Ratan Prabha widow of Goswami Vallabhalalji of Bombay as the heir and legal representative of her deceased husband, the original judgment-debtor. Thereafter, having got the said decree transferred to Bhopal for execution, he sought to execute it by attachment and sale of the suit properties. These properties have been specifically mentioned in the decree as belonging to the judgment-debtor. 3. Laxminarayan and Purushottamdas as next friends of the applicant, Idol Shri 'Shriji' of Mandir Shriji, Bhopal, filed a suit (civil suit No. 19-A of 1961) for a declaration and injunction against the aforesaid decree-holder, Chaturbhai Mangalbhai and Goswamini Ratan Prabha, as defendants 1 and 2 respectively, in the Court of the Civil Judge, Class II,...


Feb 23 1962

Firm Gopal Company Ltd. and anr. Vs. Firm Hazarilal Company

Court: Madhya Pradesh

Decided on: Feb-23-1962

Reported in: AIR1963MP37

Shrivastava, J.1. This appeal is by the defendants against the judgment in Civil Suit No. 14 of 1952 of the Court of the Additional District Judge, Bhopal, decided on 31-12-1958, decreeing the claim of the respondent for Rs. 29,300/- and costs.2. The suit was brought by the firm 'Messrs. Hazariial', a dissolved partnership firm, through. Hazariial, one of its five partners. The appellant No. 1 'Gopal and company, acts as selling agent of the Bhopal Textiles Limited, Bhopal. Appellant No. 2 Shiv Narain was one of the Directors OT Gopal and Co. On 9-5-1948 the plaintiff had contracted to purchase from the Bhopal Textiles 2101 bales of cloth of which 1050 hales were to be lifted in May 1948 and the rest in June 1948. The contract is incorporated in the document Ex. D-1, which gives the details of cloth sold. The plaintiff first took delivery of 623 bales during the period ending May 1948.3. The plaintiff alleged that the price of cloth fell down and he would have been put to a heavy loss ...


Feb 23 1962

Prem Shankar Sharma Vs. Collector and ors.

Court: Madhya Pradesh

Decided on: Feb-23-1962

Reported in: AIR1962MP262

Dixit, C.J. 1. This application for the issue of a writ of certiorari is by a person, who was employed as Head-Master of a school by the Municipal Committee, Khandwa, and who has been removed from service by a resolution dated the 27th September 1960 of the Committee. The resolution of the Committee was set aside in appeal by the Sub-Divisional Officer, Khandwa. It was, however, restored by the Collector, Khandwa, in an appeal preferred by the Municipal Committee against the decision of the Sub-Divisional Officer. The petitioner prays that the decision of the Collector be quashed by the issue of a writ of certiorari as the appeal preferred before him was incompetent.2. The question raised as to the competency of the appeal preferred by the Municipal Committee before the Collector is one of construction of sections 25 (6), 172 and 176 (2) (vii) of the Central Provinces and Berar Municipalities Act, 1922, and of the rules framed by the Government as regards appeals from any decision of t...


Feb 23 1962

Sir Hukamchand and Munnalal Co. Vs. Commissioner of Income-tax, M.P.

Court: Madhya Pradesh

Decided on: Feb-23-1962

Reported in: [1962]46ITR794(MP)

PANDEY J. - This case has been stated to us under section 66(1) of the Indian Income-tax Act. The question of law for our consideration is :'Whether, on the facts and circumstances of this case, the order passed by the Income-tax Officer under rule 6B of the Indian Income-tax Rules cancelling the certificate of renewal of registration granted to the assessee is appealable under section 30 of the Income-tax Act ?'The facts of the case may be briefly stated. The petitioner claims to be a partnership initially constituted under a deed dated July 16, 1948. The firm was granted registration under section 26A of the Act for the year 1950-51. The registration was renewed for the years 1951-52, 1952-53 and 1953-54. It was, however, refused for the year 1954-55. The petitioner filed successive appeals against that order and ultimately the Tribunal, by its order dated October 29, 1960, granted registration for the year 1953-54. In the meantime the Income-tax Officer had issued notice to the peti...


Feb 23 1962

Sardar Tara Singh Vs. Commissioner of Income-tax, M. P.

Court: Madhya Pradesh

Decided on: Feb-23-1962

Reported in: [1963]47ITR756(MP); 1962MPLJ672

DIXIT C.J. - In this reference under section 66(1) of the Indian Income-tax Act, 1922, the question which we have been asked to answer is :'Whether, for the assessment year 1957-58, the assessee is entitled to get depreciation allowance under section 10(2) (vi) and development rebate under section 10(2) (vib) in respect of the bus No. MPN-44 taken on hire purchase agreement basis from the supplier ?'The assessee carries on the business of motor transport and maintains a fleet of buses for that purpose. During the year of account, he claimed depreciation allowance under section 10(2) (vi) in respect of one of the buses bearing registration No. MPN-44 which was in his possession under a hire purchase agreement. The claim was disallowed by the Income-tax Officer on the ground that the said bus was not the property of the assessee at the material time. The Appellate Assistant Commissioner upheld this rejection in appeal. The claim was again pressed before the Appellate Tribunal. Along with...


Feb 21 1962

Vishnu Prasad Sharma and ors. Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Feb-21-1962

Reported in: AIR1962MP270

Golvalkar, J. 1. By this petition under Articles 226 and 227 of the Constitution, land acquisition proceedings taken in hand by the State Government to acquire certain land belonging to the petitioners in village Chawani of tahsil and district Durg have been challenged as illegal and void and issue of appropriate writ has been claimed to put an end to the said proceedings.2. Briefly stated the relevant facts giving rise to this petition are these. By a notification dated 16-5-1949 issued under Section 4(1) of the Land Acquisition Act (hereinafter called 'the Act') the State Government declared that lands in certain villages including the village Chawani was likely to be needed for a public purpose namely the erection of Iron and Steel plant. After necessary inquiry some land in village Chawani was acquired in the year 1956. Thereafter no further land in particular was proposed to be acquired in village Chawani, although lands in other villages for the same purpose were declared needed ...


Feb 19 1962

Mohanlal Hargovindas Vs. State of M.P. and ors.

Court: Madhya Pradesh

Decided on: Feb-19-1962

Reported in: AIR1962MP245

Pandey, J. 1. This petition under Articles 226 and 227 of the Constitution is directed against two notices dated 5th December 1958, one for the period 7th November 1953 to 26th October 1954 (Annexure III) and another for the period 27th October 1954 to 5th September 1955 (Annexure IV), by which the Deputy Commissioner of Sales Tax, Jabalpur (respondent 3), who had entertained the petitioner's appeals against the assessment of sales tax on their turnover for the two periods proposed to tax the turnover of certain transactions made during those periods, which were said to be liable to tax under Section 4(6) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter, called the Act) but were not taxed by the assessing authority.2. The facts giving rise to this petition may be briefly stated. The petitioners carry on the business of manufacturing and selling bidis on a large scale. They have their head office at Jabalpur where they are registered as a dealer for purposes of the Ac...


Feb 17 1962

Takhatmal Moth Raj Vs. Bharat Nidhi Ltd. and anr.

Court: Madhya Pradesh

Decided on: Feb-17-1962

Reported in: AIR1963MP132; 1963MPLJ98

Dixit, C. J. 1. This is an appeal from a decision of the first Additional District Judge, Jabalpur, declaring that the respondent No. 1, Bharat Nidhi Limited, is the owner of a bill dated 19th July 1948 under which a sum of Rs. 49,633-8-7 was due from the Eastern Command military authorities.2. The material facts are that in 1946 the respondent No. 2, Malhotra, entered into certain contracts with military authorities and other Government-departments for work or labour. The Bharat Bank Ltd., the predecessor-in-interest of the respondent No. 1, Bharat Nidhi Ltd, agreed to advance moneys from time to time to Malhotra for the execution of the contracts undertaken by him.On I3th July 1946 Malhotra executed a power or attorney in favour of the Bank authorising it by Clause (1) thereof'To present and submit supply bills regarding our contract to the proper officer and/or authority of the Government Departments concerned; to obtain cheques for sums payable to us under the contracts directly in...


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