Madhya Pradesh Court April 1966 Judgments
NasiruddIn and anr. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Apr-29-1966
Reported in: AIR1966MP346
Pandey, J.1. This petition under Article 226 of the Constitution is directed against two separate orders dated 29th August 1964 whereby the Central Government, acting under Section 9(2) of the Citizenship Act, 1955, and Rule 30 of the Citizenship Rules, 1956, determined that Nasiruddin (petitioner 1) and his wife Smt. Hasinabi (petitioner 2) had voluntarily acquired the citizenship of Pakistan after 26th January 1950 and before 10th January 1956. The petitioners have prayed that these orders be called up and quashed by certiorari and the respondents be directed to forbear from taking against the petitioners any action grounded upon those orders. 2. The material facts in so far as they are not disputed are these. When the Constitution came into force, the petitioners were Indian citizens living in India with their children. In the year 1954, the petitioner 2 and her children went to Pakistan. In February of the following year, the petitioner 1 too went to Pakistan. The two petitioners a...
Tag this Judgment!Commissioner of Income-tax Vs. Laxmichand Muchhal
Court: Madhya Pradesh
Decided on: Apr-28-1966
Reported in: [1966]36CompCas610(MP); [1966]61ITR555(MP)
Dixit, C.J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, the question which has been referred to this court for decision is:' Whether, on the facts and in the circumstances of the case, the profit along with interest of Rs. 33,784 and commission of Rs. 19,179 included in the sale proceeds amounting to Rs. 28,93,802 and Rs. 9,31,000 could be said to have been received by the bank on behalf of the assessee in British India so as to attract levy of tax under Section 4(1)(a) of the Indian Income-tax Act, 1922?'2. The dispute in this reference relates to the assessment year 1949-50, the relevant previous year of which ended on 1st November, 1948. During the relevant previous year, the assessee-firm, M/s. Laxmichand Muchhal, Indore, carried on business at Indore and Ujjain in the sale and export of cloth. These two places were then in non-taxable territory. In that year, there was an all India control over the...
Tag this Judgment!Commissioner of Sales Tax Vs. Sagar Bone Mills
Court: Madhya Pradesh
Decided on: Apr-26-1966
Reported in: [1966]18STC338(MP)
1. In this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax the questions which the Sales Tax Tribunal has referred to this Court for decision are :-(1) Is bone-meal or crushed bone taxable under entry No. 11 of Part III of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958, read with entry No. 2 of Schedule III of the same Act or is it exempt from the payment of sales tax under entry No. 22 of Schedule I of the same Act ?(2) Is it necessary to make an analysis of the crushed bone or bone-meal to find out whether it satisfies the standards prescribed in the Schedule appended to the Fertilizer (Control) Order, 1957 ?2. The assessee Messrs Sagar Bone Mills, Sagar, is engaged in the business of manufacturing crushed bones and bone-meal. In the proceedings for assessment of sales tax for the period from 1st September, 1960, to 28th February, 1961, the assessee raised the contention that as crushed b...
Tag this Judgment!Chhaganlal Textile Mills Private Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-25-1966
Reported in: AIR1966MP336
Dixit, C.J.1. This is a reference under Section 66 (1) of the Indian Income-tax Act, 1922, at the instance of the assessee, the Chhaganlal Textile Mills Private Ltd. Bhopal. The question, which the Income-tax Appellate Tribunal has referred to us for decision, is : ' Whether on the facts and in the circumstances of the case, the disallowance of the claims in the sum of Rs. 75,000 and Rs. 1,75,000 for earned leave wages and retrenchment compensation respectively by the Tribunal is justified in law '2. The material facts are that the assessee is a private limited company engaged in the business of manufacture of textiles at Bhopal. It was incorporated in January 1956. In the assessment year 1957-58 on which the accounting period ended on 28-2-1957, the assessee claimed that in the computation of its profits and gains for the accounting period it was entitled to a deduction of Rs. 75,000 being the amount set apart as a reserve fund in its balance-sheet as on 28th February 1957 for the pay...
Tag this Judgment!Chhaganlal Textile Mills Private Ltd. Vs. Commissioner of Income-tax, ...
Court: Madhya Pradesh
Decided on: Apr-25-1966
Reported in: [1966]62ITR274(MP)
DIXIT, C.J. - This is a reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee, the Chhaganlal Textile Mills Private Ltd., Bhopal. The question which the Income-tax Appellate Tribunal has referred to us for decision is :'Whether, on the facts and in the circumstances of the case, the disallowance of the claim in the sum of Rs. 75,000 and Rs. 1,75,000 for earned leave wages and retrenchment compensation respectively by the Tribunal is justified in la ?'The material facts are that the assessee is a private limited company engaged in the business of manufacture of textiles at Bhopal. It was incorporated in January, 1956. In the assessment year 1957-58, on which the accounting period ended on 28th February, 1957, the assessee claimed that, in the computation of its profits and gains for the accounting period, it was entitled to a deduction of Rs. 75,000, being the amount set apart as a reserve fund in its balance-sheet as on 28th February, 1957, f...
Tag this Judgment!Firm Vrajlal Manilal and Co. and anr. Vs. State of Madhya Pradesh and ...
Court: Madhya Pradesh
Decided on: Apr-22-1966
Reported in: AIR1966MP301
Dixit, C.J. 1. This application under article 226 of the Constitution by a partnership firm, engaged in the business of manufacture and sale of Bidis, and one of the partners of the firm is for the issue of a direction restraining the respondents from giving effect to the instructions issued by the Divisional Forest Officer, Sagar Division, on 4th June 1965 and 12th October 1965 with regard to the movement of Tendu leaves. The petitioners also pray that the respondents be prohibited from imposing any restrictions on the transport of Tendu leaves for the purpose of storing and using them in the manufacture of Bidis.2. The matter arises thus. In 1964 the Madhya Pradesh Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1964, (hereinafter referred to as the Act) was enacted 'for regulating in the public interest in the trade of Tendu Leaves by creation of State monopoly in such trade'. Section 1(3) of the Act provides that it shall come into force in such area or areas and on such date or dates as...
Tag this Judgment!Ramdharlal Nagendra Prasad Sao and ors. Vs. Nagendra Prasad Sao and or ...
Court: Madhya Pradesh
Decided on: Apr-21-1966
Reported in: AIR1967MP1
Pandey, J. 1. This matter comes before us on a reference made by Bhargava J., and the question which has been referred to us for our opinion is as follows Whether after rejecting the application for permission to sue as a pauper, can the Court by a separate and subsequent order allow the applicant-plaintiff to pay the requisite court-fee under Section 149 of the Cods of Civil Procedure and treat the application as a plaint 2. The material facts, shortly stated, are these. On 31st October 1957, the applicants made aa application under Order 38, Rule 1, of the Code for permission to sue as paupers. That application, which was contested, came to be ultimately dismissed on 1st January 1962, without giving any lime for payment of the requisite court-fee. Immediately after the order was passed, the applicants made an oral request for grant of time to pay the court-fee. The Additional District Judge fixed 19th January 1962 for consideration of this request. A day before the last mentioned dat...
Tag this Judgment!Century Spinning and Manufacturing Co. Ltd. Vs. Motilal Dhariwal S/O D ...
Court: Madhya Pradesh
Decided on: Apr-18-1966
Reported in: AIR1966MP313
Bhargava, J. 1. This is an appeal by the defendant in civil suit No. 2-B of 1958 against the order made by the First Additional District Judge, Raipur on 30-1-1964 dismissing its application for staying the trial of the suit under Section 34 of the Arbitration Act.2. The principal question in the appeal is whether the document dated 26-9-1957 establishes a new contract between the parties superseding the previous contracts dated 28-5-1957 between them.3. The plaintiff averred in the plaint that the two previous contracts between the parties were settled on 26-9-1957 and replaced by a new contract, and the defendant agreed to supply cloth on the terms contained in the new contract. The plaintiff also urged in the plaint that the defendant agreed to pay compensation in respect of 54 bales of cloth which were not supplied under the previous contracts. The suit is for the recovery of damages for breach of the contract dated 26-9-1957.4. The contention of the defendant is that on 28-5-1957 ...
Tag this Judgment!State of Madhya Pradesh Vs. Saheb Dattamal and ors.
Court: Madhya Pradesh
Decided on: Apr-15-1966
Reported in: AIR1967MP246
Krishnan, J.1. This is an appeal by Matte from the judgment and decree against it passed by the Additional District Judge. Indore, in favour of the heirs and dependants of one Lala Ramchandra who was killed by a shot alleged to have been fired by the police while controlling a riot on the 21st July, 1954. The trial Court has decreed Rs. 5,000 out of a claim of about Rs. 1,00.000, Rs 4,000 out of which is attributable to the accident having rendered fee Lala's car unsaleable to others and unusable by the owners, and Its. 1.000 to fee loss of the said Lala's guidance to one of his grandsons (plaintiff No. 4 Satyapal) whom the former was guiding in the day-to-day conduct of a business in the sale of spare parts.2. The central question for decision is whether on the assumption that the police officers entrusted with the quelling of the riots had actually fired the shot that killed the Lala, it was not a sovereign function of the State which they were exercising for which even on the basis ...
Tag this Judgment!Straw Products Limited Vs. Income-tax Officer, 'A' Ward and Ors.
Court: Madhya Pradesh
Decided on: Apr-04-1966
Reported in: AIR1967MP34; [1967]63ITR689(MP)
Dixit, C.J. 1. By this application under Article 226 of the Constitution, the petitioner Straw Products Ltd. a public company incorporated in the former State of Bhopal, prays that the Taxation Laws (Merged States) (Removal of Difficulties. Amendment Order, 1962, be declared ultra vires, inoperative and of no effect whatsoever, and seeks a writ of certiorari for quashing assessments of income-tax made on it on 4-3-1958 for the years 1952-53 and 1953-54, as also the assessments made for the assessment years 1954-55 to 1960-61. The petitioner also seeks a direction restraining the respondents from proceeding with the assessments for the assessment years 1961-62 to 1965-66. 2. The matter arises thus. The petitioner is a public limited company engaged in the manufacture of straw-boards and other allied products. It was incorporated in the quondam State of Bhopal in 1938. Under an agreement concluded between the Company and the Government of the Bhopal State, the Company was exempted from p...
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