Madhya Pradesh Court March 1962 Judgments
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Chhotelal Vs. Jamnadas
Court: Madhya Pradesh
Decided on: Mar-31-1962
Reported in: AIR1963MP20
Shiv Dayal, J.1. This is an appeal under section 30 of the Arbitration Act from an order disallowing objections filed by the non-petitioner Chhotelal (appellant). A preliminary objection has been raised by Shri Patankar learned counsel for the respondent Jaraunadas that the appeal is barred by time. 2. Material facts are that Jamuna Das made a petition under section 14 of the Arbitration Act to the District Judge, Gwalior, for filing of an award. Notice of this petition was sent to the non-petitioner Chhotelal to appear on 19-3-1953. On the last mentioned date the non-petitioner appeared and filed certain objections. The award dated 26-12-1952 was also filed on that very day as is clear from the proceedings recorded by the Trial Judge. The counsel for the non-petitioner has signed below the order passed by the trial Judge on 19-3-1953. However, it was on 5-10-1953 that the non-applicant filed his objections to the award. These objections were dismissed as barred by time by the trial Ju...
In Re: Hari NaraIn Buddharam
Court: Madhya Pradesh
Decided on: Mar-30-1962
Reported in: AIR1963MP60; 1963CriLJ186
Shiv Dayal, J.1. This is an appeal by special leave under Section 417(3) of the Code of Criminal Procedure from an order of acquittal on private complaint by appellant Harnarain. His case was that Shyamlal, Jagram and Deopaldas respondents got a hand bill printed by Laxmanrao respondent No. 4 and this handbill contained statements defamatory of the complainant. Shri Misra has not pressed this appeal as regards Laxmanrao respondent No. 4. The impugned handbill is an appeal issued by the accused dissuading the public from giving any subscription to the complainant and one Manohar who is not a party to this case. It was said among other things that Harnarain and Manobar raised huge subscriptions which they invested in their own personal business; that formerly they used to repair shoes and were carrying on the business of a shoeblack, but extended the business and were running two boot houses. We would reproduce only the significant portion of the handbill on which Shri Misra laid stress....
Venkatlal Baldeoji Mahajan Vs. Kanhiyalal Jankidas and ors.
Court: Madhya Pradesh
Decided on: Mar-30-1962
Reported in: AIR1963MP155; 1962MPLJ303
Shiv Dayal, J.1. This second appeal arises out of a suit for dissolution of partnership and accounts. The trial Judge passed a preliminary decree to that effect, but the first appellate Court has reversed it on the ground that the suit is barred by time and also there have been laches on the part of the plaintiff.2. Venkat La! plaintiff, Kanhaiyalal s/o Jankidaa defendant No. 1 and two others, namely, Hiralal and Ramlal were the original partners of Shri Niwas Gopal Cotton Ginning Factory, Soyat, under a registered agreement 9S ' partnership dated August 14, 1929. The last mentioned two partners, Hiralal and Ramlal having died, their heirs are defendants Nos. 2 to 12 in this suit which was instituted by Venkat Lal on June 27, 1952. Kanhaiyalal s/o Jankidas is the only contesting defendant. He resisted the suit on the ground that since Samvat year 1990 he alone is in possession of the business. Ha also contended that the deed of 14-8-29 was not a partnership deed and, even if it was, th...
Commissioner of Income-tax M. P. Vs. Babulal Nim.
Court: Madhya Pradesh
Decided on: Mar-29-1962
Reported in: [1963]47ITR864(MP)
DIXIT C.J. - This reference by the Income-tax Appellate Tribunal has been made consequent to a direction made by this court on an application under section 66(2) of the Indian Income-tax Act, 1922, of the Commissioner of Income-tax Madhya Pradesh, Nagpur and Bhandara. The question propounded are :'(1) Whether there is any evidence to support the finding of the Tribunal that the sum of Rs. 50,000 was not credited in cash by the assessee on 24th March, 1954, with Ramchandra & Sons, the bankers and that the relevant entry in the pass book was merely a transfer entry ?(2) Whether the material, if any, on the basis of which the Tribunal came to this conclusion could be legally taken into consideration ?'The assessee is a Hindus undivided family carrying on business as military contractors in show. In the income-tax return for the assessment year 1554-55, a total income of Rs. 3,537-12-0 for the previous year ending on 31st March, 1954, was shown by the assessee, which did not maintain any a...
In Re: Bhulliram Jalam
Court: Madhya Pradesh
Decided on: Mar-28-1962
Reported in: AIR1962MP382
Shiv Dayal, J. 1. This is an appeal under Section 417 (3) of the Code of Criminal Procedure from an order of acquittal. Bhulli Ram made a complaint against Chhotelal, Ganpat, Jeewan, Babulal and Nathuram alleging that they had made certain imputations against his character and thereby defamed him. Those imputations were contained in an application which the accused persons among others had addressed to the Mazdoor Sabha, Gwalior. The learned trial Magistrate acquitted all the accused.2. The basis of the complaint is the application Ex. P.1, which does not bear any date. It is addressed to the President Mazdoor Sabha, Gwalior, and contains certain allegations against Bhola, Patiram and the complainant, we are concerned only with Bhulliram. About him it is alleged that he sings indecent songs in the public, is a drunkard and abuses girls and women. He has been called a goonda. As for instance on the occasion ,of the marriage of one Moti's son, Bhulii in a state of drunkenness abused girl...
Commissioner of Income-tax, M. P. Vs. Bhopal Sugar Industries Ltd.
Court: Madhya Pradesh
Decided on: Mar-27-1962
Reported in: [1963]47ITR859(MP); 1963MPLJ83
Dixit C.J. - This order will also dispose of Misc. Civil Case No. 7 of 1961.These are two reference made by the Appellate Tribunal pursuant to the directions given by this court on applications filed by the commissioner of Income-tax and the assessee, the Bhopal Sugar industries Ltd., Shores, under section 66(2) of the Indian Income-tax Act, 1922. The questions referred in Misc. Civil Case No. 6 of 1961 are :'(1) Whether on the true construction of rule 23 and the Government notification dated December, 22, 1950, and January 22, 1951, the transport charges can at all be taken into account in fixing the price of cane under the said rule ?(2) If the answer to question No. (1) is in the affirmative whether the assessee company is entitled to deduct in respect of cane at the average rate at which such charges were incurred in respect of can purchased from outsiders or the transport charges actually incurred by the company in respect of such cane ?'The question propounded in the other refer...
Ramsahai Sheduram Vs. Harishchandra Dullchandji and anr.
Court: Madhya Pradesh
Decided on: Mar-26-1962
Reported in: AIR1963MP143
Krishna, J.1. These appeals are by a building contractor from the District Judge's decree based on two awards in arbitration on his claims and the owner's counter claim in respect of two building works carried out by him for the owners. When the awards were filed, the appellant objected on various grounds, to be set out presently; but the District Judge has rejected them.2. in one case, the building is the 'Lantern Hotel' in North Tukoganj of which Capt. Dhanda is the owner and respondent in Appeal 56 of 1959. In the other, the building is the 'Viram Lodge' and the owners ars the other members of his family (respondents in Misc. Appeal No. 57 of 1959) on whose behalf he had been acting. The contractor and the arbitrator are the same and the questions that arise are identical. The District judge, therefore, consolidated them into one suit and delivered one judgment; the same procedure can be conveniently adopted here as well.3. The parties have during argument covered practically the en...
Commissioner of Income-tax, Madhya Pradesh Vs. Shrikrishan Chandmal an ...
Court: Madhya Pradesh
Decided on: Mar-23-1962
Reported in: [1963]47ITR833(MP)
DIXIT C.J. - This is a consolidated reference under section 66(1) of the Indian Income-tax Act, 1922. It arises out of the Income-tax Appellate Tribunals orders disposing of the appeals preferred by two assessees. The two questions that have been framed for our opinion are :'(1) Whether, in the facts and circumstances of this case, the sums of Rs. 1,64,352 and Rs. 3,91,381 received by the assessees, M/s. Shrikrishan Chandmal and Nandlal Bhandari & Sons (P.) Ltd., respectively, out of the sum of Rs. 6,40,000 distributed by Nandlal Bhandari Mills Ltd., amongst its shareholders is dividend and taxable as such in the hands of the respective assessees under the provisions of the Indian Income-tax Act, 1922 ?(ii) Whether, in the facts and circumstances of this case, the Appellate Assistant Commissioner could enhance the assessment, as made by the Income-tax Officer on the assessee company, either at the instance of the Income-tax Officer or suo motu under section 31(3) (a) of the Indian Inco...
Daulat Ram Phoolchand Vs. Shriram and ors.
Court: Madhya Pradesh
Decided on: Mar-20-1962
Reported in: AIR1964MP219
ORDERP.R. Sharma, J.1. This revision application has been preferred against the order dated the 1st of January, 1962 passed by the Addl. District Judge, Gwalior, in Civil Misc. Case No. 19 of 1961 whereby the present petitioner's application under Section 41 of the Indian Arbitration Act read with Section 151 of the Code of Civil Procedure was dismissed.2. The parties to the action appointed arbitrators on 23-9-1960 for the partition of their joint family property; but so far as the arbitrators have failed to effect the partition. The petitioner formerly submitted applications under Sections 20 and 41 of the Indian Arbitration Act (hereinafter referred to as the Act) which were both dismissed by the Additional District Judge, Gwalior on 28-4-1961. On an appeal being preferred against that order it was held by a Division Bench of this Court that since no difference had arisen between the parties with regard to any of the matters to which the arbitration agreement applied, Section 20 of ...
Nathulal Chhotelal Shellac, Factory Vs. the Deputy Commissioner of Sal ...
Court: Madhya Pradesh
Decided on: Mar-14-1962
Reported in: AIR1962MP287; 1962MPLJ653; [1962]13STC853(MP)
Pandey, J.1. This petition under Articles 226 and 227 of the Constitution' is directed against certain orders passed and action taken by the Deputy Commissioner of Sales Tax, Jabalpur, whereby he declined to entertain second appeals against orders of assess-taewt of sales tax on the ground that, under the Madhya Pradesh General Sales Tax Act, 1959 (2 of 1959), the Board of Revenue, Madhya Pradesh, had jurisdiction to entertain, such appeals.2. For brevity, the details of the various assessment orders, first appeals, second appeals and action taken to regard to second appeals are given in the following table :Period of assessmentDateDate of order infirst appealDate of second appealand action taken1.19-10-1932to6-11-195322-9-19561-4-196120-10-1961 returned2.7-11-1953 to 26-10-195429-12-19561-4-196120-10-1961 returned3.27-10-1954 to 14-11-195524- 4-195810-1-1959.... Transmitted to the Board of Revenue4.15-11-1955 to 2-11-195631-8-196027-12-19604-10-1961 returned3. Prior to the commencemen...
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