Madhya Pradesh Court October 1967 Judgments
Baboolal and Balgovind Co. Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Oct-31-1967
Reported in: AIR1968MP94; 1968MPLJ5
Dixit, C.J.1. This application under Article 226 of the Constitution is by a person doing business in the sale of country liquor under the name and style of 'Baboolal and Balgovind Company' and who obtained a licence for the year 1967-68 for sale of country liquor by retail at some shops in Mhow. The respondent No. 3, Ganesh Prasad, also secured a licence for the sale of country liquor by retail at sixteen shops for Indore City and Pargana, and Sanwer Pargana The petitioner paid Rs. 1,82,000 for obtaining licence in respect of Mhow shops, and the respondent No. 3 paid Rupees 14,11,111 in respect of shops at Indore and Sanwer. He has also averred that the price of Masala, Dabara and Rasi liquor sold at his shops is respectively at Rs. 6, Rs. 4 and Rs. 3 per bottle; and that the respondent No. 3 charges for each bottle of Masala, Dabara and Rasi Rs. 10, Rs. 7.50 P., and Rs. 6 respectively. The statement given by the applicant with regard to the price of liquor at his shops is disputed by...
Tag this Judgment!Chhotabhai Jethabhai Patel and Co. and anr. Vs. State of Madhya Prades ...
Court: Madhya Pradesh
Decided on: Oct-31-1967
Reported in: AIR1968MP127; 1968CriLJ941; 1968MPLJ24
Dixit, C.J.1. This application under Articles 226 and 227 of the Constitution is by M/s. Chhotabhai Jetbabhai Patel & Co., Sagar, a firm encased in the business of manufacture and sale of Bidis and one of its partners Jhaverbhai for the issue of a writ of certiorari for quashing an order of the respondents Nos. 2 and 3 passed on 16th August 1965 seizing 9007 bags of tendu leaves weighing 2341.25 quintals imported by the petitioners by rail from Garwah Road (Bihar) to Sagar and 256 bags of tendu leaves weighing 130.56 quintals imported from Bindoumganj railway-station, Eastern Railway (Bihar), to Sagar. A complaint has also been filed against the petitioners in the Court of the Magistrate. First Class, Sagar, for find-Ing them guilty for importing the aforesaid tendu leaves contrary to the provisions of Section 5 of the Madhya Pradesh Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1964 (hereinafter referred to as the Act) The petitioners pray that the proceedings initiated on this complaint ...
Tag this Judgment!Commissioner of Sales Tax Vs. Subhash Stores
Court: Madhya Pradesh
Decided on: Oct-30-1967
Reported in: AIR1968MP203; 1968MPLJ484; [1968]22STC9(MP)
Bhave, J. 1. At the instance of the Commissioner of Sales Tax, M P., the Sales Tax Tribunal (Board of Revenue, M P.) has referred the following question for our decision: 'Whether safety razor blades are cosmetic and therefore, their sale will be taxable under Entry 31 of Schedule II, Part II of the M. P. General Sales Tax Act?' 2. For the assessment period 1st April 1962 to 31st March 1963 the assessee was taxed on the sale of safety razor blades worth about Rs. 12,000 at the rate of 7 per cent under Entry 31 of Schedule II, Part II, of the M.P. General Sales Tax Act by the Sales Tax Authorities. The contention of the assessee was that the safety razor blades could be taxed under Entry 1 of Schedule II, Part VI, at 4 per cent only. This contention was accepted by the Sales Tax Tribunal on the ground that the safety razor blades were not included under Entry 31 of Schedule II, Part II. As interpretation of Entry 31 was involved, the Sales Tax Tribunal has referred the abovesaid questio...
Tag this Judgment!Commissioner of Sales Tax Vs. Lok Chetna Prakashan
Court: Madhya Pradesh
Decided on: Oct-30-1967
Reported in: 1968MPLJ459; [1968]21STC355(MP)
R.J. Bhave, J. 1. At the instance of the Commissioner of Sales Tax, M.P., the Sales Tax Tribunal (Board of Revenue, M.P.) has referred (he following question for our decision :Whether on the facts and circumstances of the case examination answer-books are exercise books and as such exempt from sales tax under entry 14 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958?2. The assessee is a dealer in stationery. In the assessment proceedings for the period 1st April, 1962 to 31st March, 1963, the Sales Tax Officer allowed a deduction in the sum of Rs. 23,836.42 paise representing the sale price of examination answer-books, treating the examination answer-books as covered by entry 14 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958. The Additional Commissioner, acting in exercise of revisional powers conferred by Section 39(2) of the Act, set aside the order of the Sales Tax Officer and included the aforesaid sum in the taxable turnover and assessed the tax acc...
Tag this Judgment!Smt. Radha Devi Sharma Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Oct-26-1967
Reported in: AIR1968MP121; 1968MPLJ70
Dixit, C.J.1. By this application under Articles 226 and 227 of the Constitution, the petitioner Radha Devi Sharma seeks a writ of certiorari for quashing an order of the Central Government passed in January 1967 where by the Central Government, purporting to act In exercise of its powers under Rule 56 of the Mineral Concession Rules, 1960 (hereinafter called the Rules), corrected its earlier order made in June 1966 holding that a revision application dated the 27th December 1965 of the respondent No. 3, Sarladevi Shukla, was time-barred, and directed the respondent No 2, the State of Madhya Pradesh, to grant a mining lease for bauxite over an area of 225 37 acres in Khasra No. 187 of village Tikaria, Tehsil Murwara, Jabalpur district to the said Sarladevi Shukla.2. The matter arises thus. On 28th June 1963 the State Government, in exercise of its powers under Rule 58(b) of the Rules notified for general informattion that certain areas of Khasra No. 187 in village Tikaria specified in ...
Tag this Judgment!The Commissioner of Sales Tax Vs. Samaj Paper Mart
Court: Madhya Pradesh
Decided on: Oct-25-1967
Reported in: 1968MPLJ65; [1968]21STC239(MP)
R.J. Bhave, J. 1. At the instance of the Commissioner of Sales Tax, the Sales Tax Tribunal (Board of Revenue, M.P.) has referred the following question for our decision :Is the paper used in wrapping bidis, agarbattis and fire-works a raw material under Clause (1) of Section 2 of the Madhya Pradesh General Sales Tax Act, 1958 ?2. The non-applicant is a dealer in paper. It sold paper to the manufacturers of bidis, agarbattis and fire-works, having registration certificates, after obtaining declarations from them in Form XII-A of the Madhya Pradesh General Sales Tax Rules, 1959, and it claimed to be taxed at the reduced rate of one pet cent, under Sub-section (1) of Section 8 of the Act. It was not disputed at any stage of the proceedings that paper was shown as one of the items required for the manufacture of either bidis or agarbattis or fire-works in the registration certificates of the purchasing (manufacturing) dealers. The claim for reduced rate of one per cent. was. however, rejec...
Tag this Judgment!Premchand Surana Vs. Laxmichand Parakh
Court: Madhya Pradesh
Decided on: Oct-21-1967
Reported in: AIR1971MP124; 1970MPLJ598
K.L. Pandey, J. 1. This is a plaintiff's appeal against a reversing decree of the lower appellate Court whereby his claim grounded on a promissory note was dismissed.2. The plaintiff Ratanchand, who filed the suit out of which this appeal arises, died during the pendency of the appeal. His son, who was brought on record as his legal representative, is prosecuting the appeal. It will, however, be convenient to refer in this judgment to Ratanchand as the plaintiff.3. The suit was laid against Mangalchand (defendant 1) and his father Laxmichand Parakh (defendant 2), the present respondent. The Court of first instance, however, dismissed the claim against Mangalchand. The plaintiff did not appeal against that decree. Further, Mangalchand has not been joined as a party respondent in this second appeal also.4. The facts which are no longer disputed are these. The plaintiff was a registered moneylender and advanced, in the usual course of business loans on interest terms. Mangalchand is a nat...
Tag this Judgment!Smt. Rampiyari Vs. Shri Ramautar
Court: Madhya Pradesh
Decided on: Oct-18-1967
Reported in: AIR1968MP87
Dixit, C.J.1. This appeal has come up before us for disposal on a reference made by one of us. It arises out of a suit filed by the respondent Ramautar for the eviction of the appellant from a house situated in Katni.2. The eviction of the appellant was sought on the ground that the accommodation was required bona fide by the respondent-landlord for carrying out repairs which could not be carried out without the accommodation being vacated, and also on the ground that the appellant had neither paid nor tendered the whole of the arrears of rent due from her within two months of the date of service of a notice in that behalf. The learned Civil Judge, Second Class, Murwara, who tried the suit, found that the plaintiff had failed to make out the ground of bona fide requirement for repairs. He also found that the appellant had not paid or tendered the arrears of rent due from her in spite of a notice asking her to pay the amount within two months of the date of service of the notice.He, how...
Tag this Judgment!Mohanlal Rijumal Vs. State Transport Authority and ors.
Court: Madhya Pradesh
Decided on: Oct-05-1967
Reported in: AIR1968MP118
Bhave, J.1. Along with this petition, Miscellaneous Petition No. 482 of 1966 is disposed of, as common questions are raised.2. The facts of the case are that a stage carriage permit on Burhanpur-Ded-talai route was held by M/s Tirathdas & Brothers. Tirathdas applied for renewal of the permit, though out of time. The petitioner Mohanlal filed an application on 8-2-1965 for grant of a fresh permit on the said route in lieu of the permit held by Tirathdas. The third respondent, Thakur Navalsingh (the petitioner in Misc. Petition No. 482 of 1966) also filed an application on 25-4-1965 for grant of a permit in the vacancy caused because of the failure of Tirathdas to apply In time. The application of the petitioner was published on 2-4-1965 while the application of the third respondent was published on 8-12-1965, after about eight months of the filing thereof. The Regional Transport Authority Indore, took the application of Tirathdas alone for consideration in 14-10-1965, though the applica...
Tag this Judgment!State of Madhya Pradesh Vs. Behra and ors.
Court: Madhya Pradesh
Decided on: Oct-04-1967
Reported in: 1968CriLJ832
S.B. Sen, J.1. Kalia, a Bhil married the mother of Chirli, a Bhilali. Her mother died and Chirli continued to live under the guardianship, if we may say so, of Kalia, along with other children born out of the union between mother of Chirli and Ealia.2. On 30th June 1965, in the noon, the accused-respondents Bhera and Nankia, both resident of village Akloo came armed with deadly weapons in the market of Chandpur where Chirli had gone with Kalia. They forcibly kidnapped her. Bhera gave a blow on her arm by the back of the bow, whereas Nankia who had a Palia threatened the Chaukidar Punia, who was ac. companying Kalia, when he protested.3. After the girl was taken away a report was made. Bhera and Nankia were prosecuted for an offence under Section 366, Indian Penal Code, for kidnapping her out of de facto guardianship of Kalia with intention of compelling her to marry with Bhera.4. The defence was that the marriage of Chirli was settled with Bhera and though the price was paid to Kalia t...
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