Madhya Pradesh Court January 1965 Judgments
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Thakur Prasad Vs. V.S. Mehta and ors.
Court: Madhya Pradesh
Decided on: Jan-13-1965
Reported in: AIR1965MP258; 1965MPLJ480
Dixit, C.J.1. This matter has come up before me on a difference of opinion having arisen between Naik and Shiv Dayal JJ., on points to be presently stated, in a petition under Articles 226 and 227 of the Constitution for the issue of a writ of certiorari for quashing an order of the Returning Officer appointed for the Gram Panchayat elections of Lanji Block rejecting a nomination paper of the applicant Thakur Prasad for his election to the Gram Panchayat from Ward No. 5. 2. The material facts are that for the election of only one person as a Panch from the aforesaid Ward, the petitioner and the respondent No. 3. Kamta Prasad, filed their nomination papers. The applicant's nomination paper was filed before the Returning Officer on a certain day at 12.55 P. M. while the nomination paper of Kamta Prasad was filed on the same day at 2.11 P. M. The petitioner's name was proposed by one Kashinath. That same person also subscribed as proposer a nomination paper relating to Kamta Prasad. Anoth...
Channulal Motilal Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-11-1965
Reported in: AIR1965MP254; [1965]16STC297(MP)
Pandey, J.1. At the instance of the assessee, the Board of Revenue has under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referred to this Court the following questions of law.'(i) Whether 'Batasa', Chiranji', 'Mishri', etc. are only crystallised sugar and sales thereof are not liable to tax under item No. 41 of Schedule 1 to the Act or whether they are products manufactured out of sugar and come under item No. 1 of Schedule III to the Act and sales thereof are liable to tax at 2 per cent?(ii) Whether, in the facts and circumstances of the case, the rejection of the account books of the applicant as unreliable was justified and assessment of the applicant according to best judgment was in order?(iii) Whether, in the facts and circumstances of the case, the assessment of tax on sales of products of sugar estimated at Rs. 80,750/- by this Tribunal was legal and in order ?'2. The assessee is, in the main, a dealer in sugar and sugar products known as 'Batasa', 'Chiranji',...
Tundilal Vs. Returning Officer and ors.
Court: Madhya Pradesh
Decided on: Jan-07-1965
Reported in: AIR1965MP256; 1965MPLJ897
Dixit, C.J.1. By this application under Article 226 of the Constitution the petitioner seeks a writ of certiorari for quashing an order dated 22nd November 1964 of the Returning Officer, Block Lalbarra, rejecting his nomination paper for election as a Panch to the Gram Panchayat from ward No. 4 of village Atri. The petitioner also seeks a direction commanding the Returning Officer to declare him as having been duly elected from the ward unopposed.2. The material facts are that for the election of only one person as a Panch from the ward the petitioner and the respondent No. 3 Makhan filed their nomination papers. The applicant's nomination paper was filed before the Returning Officer on 19th November 1964 and the non-applicant No. 3 Makhan filed his nomination paper on 20th November 1964. The petitioner's name was proposed by one Nanho. But that same person also subscribed as proposer the nomination paper relating to the non-applicant No. 3. At the time of the scrutiny of the nominatio...
Omprakash Mukhtyarsingh Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Jan-05-1965
Reported in: AIR1965MP208; (1968)ILLJ649MP
Dixit, C.J.1. The petitioner in this case prays for the issue of a writ of certiorari for quashing an order passed by the Inspector General of Police terminating his services from the Police Department.2. The applicant was appointed as a temporary Sub-Inspector of Police from 1st January 1959, in further orders. The order of appointment mentioned that his services were liable to be terminated at any time on one month's notice. On 16th March 1964 a Gazette Order, No. 319/64, was issued by the office of the Inspector General of Police under the signature of the Deputy Inspector General of Police confirming as many as 209 probationary/temporary Sub-Inspectors with effect from the dates shown against their names. The petitioner's name was included in this list of Sub-Inspectors, and he was shown to have been confirmed with effect from 1st January 1961. In the meantime, on 7th March 1964 the Inspector General of Police passed an order for serving the petitioner with a notice for the termina...
Bajranglal Bajaj Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-05-1965
Reported in: 1965MPLJ364; [1965]16STC350(MP)
ORDERP.V. Dixit, C.J.1. By this application under Article 226 of the Constitution, the petitioner seeks a writ of certiorari for quashing an order of assessment made on 29th November, 1960, by the Sales Tax Officer, Jabalpur, under Section 18(4) of the Madhya Pradesh General Sales Tax Act, 1958, holding the petitioner liable for the payment of sales tax for the period from 23rd October, 1958, to 9th April, 1960, as transferee of the business of the dealer M/s. Rajasthan Paper Mart (hereinafter called the Mart). The Sales Tax Officer held the petitioner liable for the payment of Rs. 6,970-78 nP., being the amount of tax and penalty levied on the Mart. An application preferred by the petitioner to the Additional Commissioner of Sales Tax for revising the order of the Sales Tax Officer was dismissed on 30th October, 1963. The petitioner has sought a writ of certiorari also for quashing the aforesaid order of the Additional Commissioner of Sales Tax.2. The material facts are that one Mohan...
Kalyanmal Mills Limited Vs. Commissioner of Income-tax, Madhya Pradesh ...
Court: Madhya Pradesh
Decided on: Jan-05-1965
Reported in: [1965]57ITR261(MP); 1965MPLJ357
DIXIT C.J. - The question that arise for determination in this reference under section 66(1) of the Indian Income-tax Act, 1922, by the Income-tax Appellate Tribunal, Bombay, at the instance of the assessee, the Kalyanmal Mills Ltd., Indore, (hereinafter referred to as the mills), as stated by the Tribunal is :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 66,900 paid to Shri Jall was a permissible deduction under section 10(2)(xv) of the Act in the year of assessment 1952-53 ?'The material facts are that on 30th August, 1927, Shri Jall was appointed as the managing director of the assessee-mills. In 1933, his salary was Rs. 1,100 per month. In that year, on account of trade depression the mills cut down the salaries of all its employees and members of the staff by twelve and half per cent. This cuts was restored by the assessee-mills in 1941, in the case of all its officers and staff except Shri Jall. It is not known why the cut in Shri Jalls salary was no...
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