Madhya Pradesh Court July 1965 Judgments
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Agrawal Brothers Vs. the Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-29-1965
Reported in: AIR1966MP51; 1965MPLJ842; [1965]16STC860(MP)
Dixit, C.J.1. In this reference under Section 44 of the Madhya Pradesh General Sales Tax Act 1958, (hereinafter called the Act), by the Sales Tax Tribunal at the instance of the assessee M/s Agrawal Brothers, Satna, the question which we have been asked to answer is-'Whether on the facts and in the circumstances of the case the sales of Tractors, Tractor Parts and implements thereof, for the purpose of liability of sales-tax, fall under entry No. 44 of Part II of Schedule II of M. P. General Sales Tax Act, 1958, and are taxable at the rate of 7 per cent under the provisions of the said Act.'2. The material facts are that in assessment proceedings for the period from 1st April 1959 to 31st March 1960 the Sales Tax Officer, Satna, rejected the assessee's contention that tractors sold by them were 'agricultural machinery' and, therefore, the sales of tractors effected by them were not liable to tax at the rate of seven per cent under entry No. 44 of Part II of Schedule II to the Act; and ...
Combined Transport Services (Bilaspur) (P) Ltd. Vs. Shrikrishnadas Sha ...
Court: Madhya Pradesh
Decided on: Jul-28-1965
Reported in: AIR1967MP126; [1967(15)FLR97]; (1966)IILLJ742MP
Dixit, C.J.1. The petitioner in this application under Articles 226 and 227 of the Constitution prays for the issue of a writ of certiorari for quashing an order dated 26th November 1964 of the authority under the Minimum Wages Act, 1948, directing the petitioner to pay to its drivers and conductors the difference in wages actually paid to them for the period from 1st January 1959 to 30th June 1962 and the wages payable to them under the Madhya Pradesh Minimum Wages Fixation Act, 1962. The directions were made by the Authority on applications presented to it by the Minimum Wages Inspector. The Authority, after holding the applicant liable for the payment of Rs. 14,167.67 to its employees, further directed that the applicant shall pay 'simple interest as compensation at 6 per cent per annum on the above amount from the date of this (its) judgment to the date of payment or deposit in Court'.2. The decision of the Authority under the Minimum Wages Act, 1948, with regard to payment of diff...
Sarguja Raigarh Motor Karmachari Sangh Vs. Sarguja Raigarh Roadways (P ...
Court: Madhya Pradesh
Decided on: Jul-27-1965
Reported in: (1968)IILLJ670MP
ORDERP.V. Dixit, C.J.1. This is an application under Articles 226 and 227 of the Constitution for the issue of a writ of certiorari for quashing the decisions of the labour court, Raipur, and the industrial court, Indore upholding an order passed on 31 March 1963 by respondent 1, the managing director of the Sarguja Raigarh Roadways (Private) Ltd., Ambikapur, dismissing the appellant Jaidas from service.2. The appellant was employed an head-mistry at the material time and was also then the general secretary of the Sarguja Raigarh Motor Karmachari Sangh; a registered trade union. His dismissal from service by respondent 1 was as a sequel to an enquiry hold by the said respondent against him on the charges that on 28 December 1962 he assaulted one Parmeshwar Ram, a co-worker, outside the work premises and after the hours of duty, and that he had committed a breach of discipline and also obstructed other workers of the respondent-company in the discharge of their duties. The petitioner ma...
Mangalchand and ors. Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Jul-22-1965
Reported in: 1965MPLJ927; [1966]17STC226(MP)
ORDERP.V. Dixit, C.J.1. By this application under Article 226 of the Constitution, the petitioners seek a writ of certiorari for quashing proceedings initiated by the opponent, the Sales Tax Officer-cum-Additional Tehsildar, Narsinghpur, for recovery from them as arrears of land revenue of sales tax amount due from a firm doing business under the name and style of 'Komalchand Bhupendrasingh' at Ramward in Kandeli town of Narsinghpur Tehsil. The said firm was registered as a 'dealer' under the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the 'Act of 1947') and held a certificate of registration bearing No. NPR-200.2. The petitioners' case is that in 1947 a joint family consisting of themselves and three other sons of the petitioner-Mangalchand-was doing business in grains, oil-seeds, kirana, that it was registered as a. dealer under the Act of 1947 and a registration certificate bearing No. NPR-85 was issued to it; that in the application which the joint f...
Shankerlal Chaube Vs. Jabalpur Corporation (by L.P. Tiwari, Commission ...
Court: Madhya Pradesh
Decided on: Jul-20-1965
Reported in: (1966)IILLJ204MP; 1965MPLJ934
ORDERK.L. Pandey, J.1. This petition under Articles 226 and 227 of the Constitution is mainly directed against-(i) a memorandum No. 12909/346/XVIII-U-II, dated 27 October 1964, whereby the State Government required the Municipal Corporation, Jabalpur, to suspend the petitioner with immediate effect and to take suitable punitive action against him according to rules because he was negligent in the discharge of his duties;(ii) an order, dated 31 October 1964, passed by the Commissioner of the corporation by which the petitioner was pending disposal of the departmental enquiry against him, suspended with immediate effect; and(iii) a resolution, dated 5 November 1964, by which the standing Committee of the corporation confirmed the Commissioner's order dated 31 October 1964.2. The facts giving rise to this petition, shortly stated, are these. The petitioner is an employee of the Municipal Corporation Jabalpur, and has been working for the last several years as internal audit officer in a p...
Ghisalal Hindusingh Naik and anr. Vs. the State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-19-1965
Reported in: 1970CriLJ1538
ORDERH.R. Krishnan, J.1. The applicant who is the owner of a business in milk has been convicted under Section 16(1)(b) of the Prevention of Food Adulteration Act because his servant, who in his absence was taking away some milk for sale was found to have prevented the Food Inspector from taking a sample as authorised by this Act. There being no evidence either of his presence or of abetment of his servant in this obstruction, the master who is the applicant here contended that he could not be convicted. The lower Courts rejected this pleading on the ground that the vicarious liability of the master was absolute and accordingly sentenced each of the two to a fine of Rs. 200 with imprisonment in default.2. The question before us is whether in the absence of direct evidence of abetment in the prevention of the taking of the sample the absentee principal can be held liable under Section 16(1)(b) of the Act just as he would be held liable under Sub-section 1 (a) and 1 (g) of the same secti...
Kailashchand Ratan Chand Vs. the General Manager, Ordnance Factory
Court: Madhya Pradesh
Decided on: Jul-15-1965
Reported in: AIR1966MP82; (1969)ILLJ611MP; 1965MPLJ881
Dixit, C.J. 1. The petitioner in this case, who was employed as a machinist in Ordnance Factory, Khamaria (Jabalpur), seeks a writ of certiorari for quashing an order made by the General Manager of the Factory on 5th June 1964 removing him from service. The order of the General Manager was upheld in appeal by the Director General of Ordnance Factories, Calcutta, and a writ is also sought for quashing the order of the Director General of Ordnance Factories.2. The impugned order was passed as a sequel to a departmental enquiry held against the applicant on the charge that on 12th February 1964 at about 7.30 p.m. he, along with two other workers of the Factory, followed from a bus-stand the wife and daughter of one Shri Raman, also a worker in the Factory, and teased them. The departmental enquiry was held under the Civilians in Defence Services (Classification, Control and Appeal) Rules, 1952, (hereinafter referred to as the Rules). At the enquiry, the charge was found to be prima facie ...
MatadIn Bhagwandas Vs. the Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Jul-15-1965
Reported in: AIR1967MP119; [1965]16STC869(MP)
Pandey, J.1. This petition under Article 226 of the Constitution is directed against certain proceedings taken by the Additional Tahsildar, Bilaspur, under the provisions of the Madhya Pradesh Land Revenue Code, 1959. for recovering from the petitioner arrears of sales-tax amounting to Rs. 44,166/- which were assessed on sales made by Messrs. Bisahoolal Bajranglal of Akaltara.2. The facts giving rise to this petition, shortly stated, are these. One Bisahoolal and certain other persons carried on business at Akaltara under the name and style of Bisahoolal Bajranglal. They had applied for registration in the year 1947 and obtained a registration certificate bearing No. Jagr/94 dated 6 September 1947. This concern discontinued its business with effect from 15 April 1952 and its registration certificate was, by an order of the Assistant Commissioner of Sales Tax, Bilaspur, dated 31 March 1962, cancelled from that date. Even so, on 21 October 1961, it was assessed to a tax of Rs. 20,551.69 ...
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