Madhya Pradesh Court November 1967 Judgments
Singhai Nathuram Shrinandanlal Vs. Commissioner of Wealth-tax, M.P.
Court: Madhya Pradesh
Decided on: Nov-29-1967
Reported in: [1968]69ITR484(MP)
Under section 27(1) of the Wealth-tax Act, 1957 (XXVII of 1957), the Income-tax Appellate Tribunal, Bombay, has, at the Instance of the assessee, referred to this court for its opinion the following question of law :'Whether the Wealth-tax Act in so far as it levies tax on Hindu undivided family, is ultra vires the powers of Parliament and is it discriminatory in imposing a higher burden of tax on members of the Hindu undivided family and consequently void and unenforceable ?'The question referred is a composite one.When the case was stated, the Tribunal presumably acted on the dictum laid down by the Judicial Committee of the Privy Council in Raleigh Investment Co. Ltd. v. Governor-General in Council, namely, the Act contained effective machinery for the review of the assessment on the grounds of law, including the question whether a provision of the Act was ultra vires. Their Lordships of the Supreme Court have, however, departed from that view in K.S. Venkataraman & Co. (P.) Ltd. v....
Tag this Judgment!C.S. Angre Vs. Commissioner of Wealth Tax
Court: Madhya Pradesh
Decided on: Nov-27-1967
Reported in: AIR1968MP168a; [1968]69ITR336(MP); 1968MPLJ135
Dixit, C.J.1. This consolidated reference under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as the Act), at the instance of the assessee arises out of wealth-tax assessment for the assessment years 1957-58, 1958-59, 1959-60 and 1960-61. The questions which the Appellate Tribunal has propounded for decision are :--1. 'Whether the proceedings for reassessment under Section 17(1)(b) were validly initiated? 2. Whether the market value as on the valuation date of the instalments due to be paid under the provisions of the MadhyaBharat Abolition of Jagirs Act after the valuation date is liable to be included in the total wealth of the assessee?' 2. The material facts are that the asses-see is an ex-jagirdar of the former Gwalior State. His jagir estate was abolished by the Madhya Bharat Abolition of Jagirs Act, 1951 (hereinafter referred to as the Jagirs Act). The jagir stood resumed as from 4th December 1952 on which date a notification under Section 3 of the Jagirs Ac...
Tag this Judgment!J.M. Pendse Advocate Vs. Chandra Gopal Pyaralal Mahajan
Court: Madhya Pradesh
Decided on: Nov-23-1967
Reported in: 1972CriLJ1207
ORDERS.B. Sen, J.1. A very short question has arisen in this case but it is of some importance. Chandra Gopal was the President of the Municipality. Khategoan. A complaint was filed by Mr. Pendse Advocate of Kannod alleging that through his subordinate staff the opponent has forcibly removed some material from a plot of land belonging to him in his possession. A complaint under Sections 447. 427 and 379 was lodged by Mr. Pendse and Chandra Gopal was one of the accused persons.2. On 11-1-1967. the learned Magistrate held that Chandra Gopal being the President of the Municipality would be deemed to be a councillor and was not removable from his office except by the State Government under Section 41 of the M. P. Municipalities Act. As there was no sanction by the State under Section 197 of the Code of Criminal Procedure. Chandra Gopal could not be prosecuted. The trial Court therefore discharged him. A revision was filed by the applicant against this order but was dismissed. The applicant...
Tag this Judgment!Madhya Pradesh Electricity Board Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-16-1967
Reported in: AIR1968MP163; [1968]21STC202(MP)
Dixit, C.J.1. This order will also govern the disposal of Miscellaneous Civil Cases Nos. 97 to 103, all of 1967.2. These eight Miscellaneous Civil Cases are all references under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, (hereinafter called the Act), and arise out of proceedings initiated against the Madhya Pradesh Electricity Board, Jabal-pur, for assessment to sales tax and purchase tax for the periods from 1957-58 to 1964-65. The common questions in these references, which have been referred to this Court for decision by the Sales Tax Tribunal (Board of Revenue), are :--'1 On the facts and circumstances of the case whether or not the Madhya Pra-desh Electricity Board is a dealer within the meaning of Section 2(c) of the C. P. & Berar Sales Tax Act, and Section 2(d) of the Madhya Pradesh General Sales Tax Act, 1958, in respect of its activity of generation, distribution, sale and supply of electrical energy? 2. On the facts and circumstances of the case, whether...
Tag this Judgment!Ghanshyamdas Srivastava Vs. the State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-15-1967
Reported in: AIR1968MP132; (1968)IILLJ264MP
Dixit, C.J.1. The petitioner Ghanshyam-das Shrivastava, who was employed as a ranger in the Forest Department, seeks it writ of certiorari for quashing an order passed by the Government on 8th June 1966 dismissing him from service.2. The applicant's dismissal was as a a sequel to a departmental enquiry on charges of misappropriating Government money to the extent of Rs. 1200, proceeding on leave without obtaining prior sanction, failing to submit weekly diaries during certain periods, disobedience of the orders of the Divisional Forest Officer, Bastar Plantation Division, with regard to the construction of temporary lagour shed, late submission of cash accounts and antedating certain payments. The initiation of the enquiry, the applicant's suspension and the appointment of an Enquiry Officer were all done by the Government. The charges in respect of which the enquiry was held were also authorized by the Goverment. The enquiry was held by Shri Ansari, Divisional Forest Officer. South Ba...
Tag this Judgment!Commissioner of Income-tax, M.P. Vs. Agha Abdul Jabbar Khan.
Court: Madhya Pradesh
Decided on: Nov-15-1967
Reported in: [1968]69ITR36(MP)
Under section 66(1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal, Bombay, has referred to this court for its opinion the following question of law :'Whether, in the facts and circumstance of this case, the income from the property transferred to the assessees wife for a consideration of rupees one lakh could be assessed in the hands of the assessee under section 16(3) of the Act ?'The material facts, as disclosed in the statement of the case, are these. The assessment year is 1961-62, the corresponding account year being 1960-61 ending on 31st March 1961. The assessee is a Muslim individual. In the course of the assessment proceedings the question arose whether the income from certain house property should be included in the assessable income. The assessee claimed that in April, 1960, he had verbally transferred the property to his wife in lieu of the dower debt payable to her. The assessee stated that, at the time of his marriage in 1930, the dower was fixed a...
Tag this Judgment!Champalal Gajanand Vs. Padam Chand Sheolal JaIn and ors.
Court: Madhya Pradesh
Decided on: Nov-14-1967
Reported in: AIR1971MP133
K.L. Pandey, J.1. This is a defendant's further appeal against an affirming decree of the lower appeal Court for Rs. 1,200/-passed on the foot of a promissory note dated 14 September 1958 which he admittedly executed in favour of one Shivlal for Rs. 1,670/-. 2. It is common ground that Shivlal, a money-lender, had advanced money to the defendant and the latter executed a promissory note dated 7 October 1955 for Rs. 1,200/-. Subsequently, on 14th September 1958 to be more precise, accounts were made and Rs. 1,670/-, inclusive of interest, was found due from the defendant who then executed a fresh promissory note for Rs. 1,670/- and promised to repay that amount with interest at 1 per cent, per month. The creditor, Shivlal, died in February 1960 leaving behind him surviving three sons and two daughters, Premlata and Rajmati. 3. The three sons of Shivlal initiated the action, out of which this appeal arises, on the averment that, upon the death of Shivlal, Premlata and Rajmati had transfe...
Tag this Judgment!Jamul Cement Works Vs. State Industrial Court and ors.
Court: Madhya Pradesh
Decided on: Nov-10-1967
Reported in: (1968)ILLJ131MP; 1968MPLJ95
ORDER1. The petitioner is a company owning a factory at Jamul for manufacturing cement.2. By a notification, dated 31 December 1960, issued by the State Government In exercise of its powers under Section 1 (3) of the Madhya Pradesh Industrial Relations Act, 1960 (hereinafter referred to as the Act), the Government applied the provisions of the Act to 'undertakings in the industries' specified in the schedule to the notification, which included ' (cement' The construction of the petitioner's cement factory started in 1960-61. The factory went into production in 1965. Even after 1985 construction of two kilns continued. in December 1965. a dispute arose between the petitioner and respondent 2, the Cement Labour Union, Bhilai, as regards the employment of a large number of workers by the petitioner with intermittent break of a few days; the respondent-union alleged that this practice of the petitioner employing workman with intermittent breaks of a few days in their service was an unfair ...
Tag this Judgment!Karam Chand Thapar and Bros. (Private), Ltd. (representing employers i ...
Court: Madhya Pradesh
Decided on: Nov-09-1967
Reported in: (1968)IILLJ261MP
R.J. Bhave, J.1. By this petition under Articles 226 and 227 of the Constitution, the petitioners seek a writ of certiorari for quashing certain orders passed by Sri G.C. Agarwal, presiding officer, Central Government Industrial Tribunal, Jabalpur.2. The petitioners, Karam chand Thapar & Bros, work as managing agents of United Collieries, Ltd. The present petition relates to a dispute regarding a workman, namely, Gyan Chand Sharma, who was in the employment of the petitioner at the North Chirimiri Colliery. It is alleged by the petitioners that the duties of Gyan Chand Sharma were of a managerial nature and sometimes he worked as a manager as well. By an order dated 10 February 1965, Gyan Chand Sharma was transferred to another unit, namely, Sounda Colliery, situate in district Hazaribagh in the State of Bihar. The order of transfer was not carried out by Gyan Chand Sharma. Hence, the management Initiated disciplinary action against him and he was ultimately dismissed. The workmen of t...
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