Madhya Pradesh Court May 1966 Judgments
Municipal Council Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: May-07-1966
Reported in: AIR1967MP17
Dixit, C.J.1. This application under Article 226 of the Constitution by the Municipal Council, Ranker, is for the issue of a writ of eertiorari for quashing the notifications issued by the Government on 12th September 1963, 24th September 1964 and 27th November 1964 under the Madhya Pradesh Agricultural Produce Markets Act, 1960, (hereinafter referred to as the Act), with regard to the establishment of a market for regulating the purchase and tale of the agricultural produce specified in the notification dated the 24th September 1964 for the areas mentioned in that notification and declaring the areas notified by the notification dated the 27th November 1964 as the principal market yard and market proper The petitioner-Council also seeks a direction restraining the opponent-State from giving effect to the aforesaid notifications, and a direction to the respondent No. 2, the Kamala Nehru Rrishi-upaj Mandi Samiti. Ranker, restraining that Samiti from interfering with the management of a ...
Tag this Judgment!State of Madhya Pradesh Vs. Baleshwardayal and ors.
Court: Madhya Pradesh
Decided on: May-07-1966
Reported in: 1967CriLJ1110
H.R. Krishnan, J.1. Each of these three appeals is against the same batch of four respondents accepting joint responsibility for the publication early in 1963 of certain articles and news-items in a weekly paper called 'Choukhambha' published at Indore. They form a board editing the journal and when the prosecution was lodged under Rule 41 (5) of the Defence of India Rules of 1962 they refused to divulge the individual author of any of these articles which in all were eight in number and insisted upon being prosecuted jointly.The gravamen of the charge against them was that in these articles which will presently be referred to one by one they had given pre. judicial reports, and thereby committed pre-judicial acts likely to cause disaffection among that armed forces, prejudice and interference with the recruitment and the discipline among such forces, bringing them into hatred and contempt and the exciting of disaffection towards the government in general, and of the officers in partic...
Tag this Judgment!Delite Talkies Vs. the City of Jabalpur Corporation
Court: Madhya Pradesh
Decided on: May-05-1966
Reported in: AIR1966MP298
Dixit, C.J. 1. By this application under Article 226 of the Constitution, M/s R. P. Naik Bros., who are the lessees of a cinema-house known as Delite Talkies, challenge the validity of a tax levied by the City of Jabalpur Corporation on cinema shows and theatrical performances, and other shows for public amusement, at the rate of Rs. 10/- per cinema show or per performance. The petitioners contend that the imposition is invalid, and pray that the Corporation be restrained from recovering the tax.2. The tax has been levied by virtue of a resolution passed by the Corporation on Ist September 1965, and has become effective from 5th November 1965, the date on which the said resolution of the Corporation was published in the Gazette. The imposition has been made by the Corporation in the exercise of its taxing power under Section 132 (2) (n) of the Madhya Pradesh Municipal Corporation Act, 1956, which empowers the Corporation to impose, for the purposes of the Act, 'a tax on theatres, theat...
Tag this Judgment!The State of Madhya Pradesh Vs. Santsingh
Court: Madhya Pradesh
Decided on: May-05-1966
Reported in: [1967]19STC141(MP)
Shiv Dayal, J.1. This is an appeal from the order of acquittal of the respondent on the ground that the prosecution was barred by time.2. The case for the prosecution was that the accused was a forest contractor. He dealt in timber, charcoal and firewood during the period from 1st June, 1947 to 26th July, 1950, without getting himself registered as a dealer. During the said period his turnover exceeded Rs. 5,000 per year. He was liable to be punished under Section 24(1)(a) read with Section 8(1) of the C.P. and Berar Sales Tax Act (21 of 1947) (hereinafter called the Act). The challan was put up on 4th February, 1961. The learned Magistrate held that it was barred by time under Section 26(2) of the Act.3. Section 26 of the Act runs thus :26. (1) No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.(2) No suit shall be instituted against ...
Tag this Judgment!Central India Insurance Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: May-03-1966
Reported in: [1966]36CompCas753(MP)
Dixit, C.J.1. In this consolidated reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee, the Central Indian Insurance Co. Ltd., Indore, a common question of law arising out of the Income-tax Appellate Tribunal's order dismissing the assessee's three appeals arising out of the assessment proceedings for the assessment years 1956-57, 1957-58 and 1958-59 has been submitted for decision. That question is :' Whether, on the facts and circumstances of the case, the provision for doubtful debts made by the assessee through a profit and loss appropriation account in each of the accounting years 1955, 1956 and 1957 are allowable deductions in computing the profits and gains of the general insurance business of the assessee under the Income-tax Act, 1922 ?'2. The material facts are that the previous years of the aforesaid assessment years are the calendar years 1955, 1956 and 1957. In those years, the assessee-company carried on the business of insura...
Tag this Judgment!Amalgamated Coalfields Ltd. and ors. Vs. State of Madhya Pradesh and a ...
Court: Madhya Pradesh
Decided on: May-03-1966
Reported in: AIR1967MP56
Dixit, C.J.1. This order will also govern the disposal of Misc. Petitions Nos. 552 and 553 of 1964 and Misc. Petitions Nos. 77, 219, 221, 224, 225 and 298 of 1965.2. These are nine applications under Article 226 of the Constitution by colliers holding mining leases under the Government of Madhya Pradesh for the extraction of coal from collieries situated in the Chhindwara district of Madhya Pradesh State. All the petitioners challenge the vires of the, Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964 (Act No. 18 of 1964 [hereinafter referred to as the Validating Act] ), and seek a declaration that the said Act is constitutionally invalid, ultra vires and unenforceable and pray that a suitable direction be issued to the opponents forbearing them from giving effect to the Validating Act in any manner whatsoever. The petitioners in Misc. Petitions other than Misc. Petition No. 630 of 1964 and Misc. Petition No. 77 of 1965 also pray that the notices of demand issued to them afte...
Tag this Judgment!Central India Insurance Co. Ltd. Vs. Commissioner of Income-tax, M. P.
Court: Madhya Pradesh
Decided on: May-03-1966
Reported in: [1966]62ITR162(MP)
DIXIT, C.J. - In this consolidated reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee, the Central India Insurance Co. Ltd., Indore, a common question of law arising out of the Income-tax Appellate Tribunals order dismissing the assessees three appeals arising out of the assessment proceedings for the assessment years 1956-57, 1957-58 and 1958-59 has been submitted for decision. That question is :'Whether, on the facts and circumstances of the case, the provision for doubtful debts made by the assessee through a profit and loss appropriation account in each of the accounting years 1955, 1956 and 1957 are allowable deductions in computing the profits and gains of the general insurance business of the assessee under of Income-tax Act, 1922 ?'The material facts are that the previous years of the aforesaid assessment years are the calendar years 1955, 1956 and 1957. In those years, the assessee-company carried on the business of insurance othe...
Tag this Judgment!Commissioner of Income-tax, M.P. Vs. Rajkumar Singh Hukumchandji.
Court: Madhya Pradesh
Decided on: May-03-1966
Reported in: [1968]69ITR514(MP)
At the instance of the Commissioner of Income-tax, the Appellate Tribunal, Bombay, has stated the case under section 66(1) of the Income-tax Act, 1922 and referred to this court for its opinion the following question of law :'Whether, on the facts and in the circumstances of the case, the managing directors remuneration received by Shri Rajkumar Singh was assessable in his individual hands not in the hands of the assessee Hindu undivided family ?'The material facts as appearing in the statement of the case are these : The assessment year is 1954-55 the corresponding account year being the one ending on Diwali of 1953 (6th November, 1953). There was a Hindu undivided family carrying on business in the name and style of Sarupchand Hukumchand. A disruption of that family took place on 30th March, 1950. The assessee is a branch of that bigger family. A day after the disruption of the bigger family, on 31st March, 1950, to be more precise, a company called Sarupchand Hukumchand (Private) Lt...
Tag this Judgment!Commissioner of Income-tax Vs. Jiwaji Rao Sugar Co. Ltd.
Court: Madhya Pradesh
Decided on: May-03-1966
Reported in: [1969]71ITR319(MP)
At the instance of the Commissioner of Income-tax the Appellate Tribunal, Bombay, has stated the case under section 66(1) of the Income-tax Act, 1922, and referred to this court for its opinion the following question of law :'(1) Whether, on the facts and circumstances of the case, and in law the Tribunal was justified in allowing the assessees claim for depreciation under section 10(2)(vi) of the Act ?''(2) Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 10,804 incurred by the assessee is allowable as a deduction under section 10 ?'The assessment year under consideration is 1955-56, the relevant previous year being 1953-54 ending on 30th June, 1954. The assessee is a public limited company carrying on the business of manufacturing sugar from sugarcane. Since sugarcane was in short supply, the assessee, with a view to avoiding uneconomic competition, entered into an agreement with Messrs. Joara Sugar Mills (hereinafter called the mills) on 4th Novembe...
Tag this Judgment!Chandmal Ratichand Jhabua Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: May-02-1966
Reported in: AIR1967MP52
1. This is a petition by one of the money-lenders carrying on that trade in a scheduled area challenging the vires of most of the provisions in a body of regulations made by the Governor of Madhya Pradesh in exercise or the powers in Paragraph 5(2) of the Fifth Schedule to the Constitution and entitled the 'Madhya Pradesh Scheduled Tribes Debt Relief Regulations 1962'. They came into force on 15-8-1983 and have been subsequently amended by the amending regulations of 1963 (actually numbered 1 of 1964). There is also a body of rules made under the Regulation No 26 of 1962. Both the original and this amending regulations have received the assent of the President; but the petitioner challenges the vires on the general grounds and besides has questioned their vires on grounds relatable to some of the more important regulations.2. Generally the argument is twofold; first, that these regulations having been made under Para 5(2)(c) of Fifth Schedule to the Constitution by way of regulating th...
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