Madhya Pradesh Court August 1967 Judgments
Sibbu Munnilal Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Aug-29-1967
Reported in: AIR1968MP97; 1968CriLJ631
Bhave, J.1. The following question has been referred to us for our decision:'Whether the expression 'transportation' in Section 4(a) of the Reformatory Schools Act meant 'transportation for life' and, therefore, now means 'imprisonment for life'?'The question has been referred because, according to the learned Single Judge (Shiv Dayal J.), there is a conflict between the two decisions, namely, Rama v. Emperor, (1908) 4 Nag LR 180 and Daljit Singh v. Emperor, AIR 1937 Nag 274 on the one hand, and Gangaram v. State of M.P., AIR 1965 Madh Pra 122.2. The appellant in this case has been convicted of an offence under Section 376 of the Indian Penal Code and has been sentenced to rigorous imprisonment for two years. The punishment prescribed under Section 376 of the Indian Penal Code is imprisonment for life or imprisonment of either description for a term which may extend to ten years and also fine. The appellant is aged 18 years. One of the questions which came before the learned Single Jud...
Tag this Judgment!Jagadish Kapoor Vs. New Education Society Through Director and Secy. K ...
Court: Madhya Pradesh
Decided on: Aug-26-1967
Reported in: AIR1968MP1
Dixit, C.J. 1. This revision petition has come up before us for hearing and disposal on a reference made by one of us because of conflicting views expressed by this Court in some decisions on the question whether the provisions of Section 13(6) of the Madhya Pradesh Accommodation Control Act, 1961 (hereinafter referred to as the Act) with regard to striking out of the defenceare mandatory or whether they give discretion to the Court in the matter of strik-ing out of the defence. 2. The petitioner-tenant's defence was struck out by the Civil Judge, Class II, Jabalpur, on his failure to deposit the arrears of rent within the specified time as required by Section 13 of the Act. It is contended on behalf of the petitioner that the provisions of Section 13(6) of the Act are not mandatory and even when a tenant has failed to deposit or pay any amount as required by Section 13, the Court has discretion to decide whether his defence against eviction should be struck out, and that the learned C...
Tag this Judgment!UjjaIn General Trading Society (P.) Ltd. Vs. Commissioner of Income-ta ...
Court: Madhya Pradesh
Decided on: Aug-25-1967
Reported in: [1968]67ITR315(MP)
DIXIT C.J. - This reference under section 66 (1) of the Indian Income-tax Act, 1922, has been made by the Income-tax Appellate Tribunal, Delhi, at the instance of the assessee, Ujjain General Trading Society (P.) Ltd., Gwalior. The question which has been referred to us for decision is :'Whether, on the facts and in the circumstances of the case, the dividend income of the assessee-company should be taken to be -(1) the value of the shares received as dividend as fixed in the resolution declaring the dividend, or(2) the market value of the shares on the date of declaration of dividend, or(3) the market value of the shares on the date on which the dividend was actually received by the assessee company ?'The Pilani Investment Corporation Ltd. (hereinafter referred to as the Pilani company) passed a resolution at its general meeting held on 18th November, 1958, declaring dividend on its shares in the following terms :'Resolved that the dividend on 35,15,000 ordinary shares of the company ...
Tag this Judgment!Rajkumarsinghji Vs. Commissioner of Expenditure Tax
Court: Madhya Pradesh
Decided on: Aug-17-1967
Reported in: AIR1968MP107; [1970]78ITR405(MP)
Bhave, J.1. In the matter of assessment of Shri Rajkumarsinghji of Indore under the Expenditure-Tax Act, 1957. (hereinafter referred to as the Act), for the assessment years 1959-60, 1960-61 and 1961-62 the Appellate Tribunal has made this consolidated reference under Section 25(1) of the Act. The question referred to us for decision is :--'Whether, on the facts and in the circumstances, the word 'dependant' in Section 2(g)(i) of the Expenditure-Tax Act included a wife and a minor child notwithstanding the fact that they incurred their respective expenditure out of their own income and persona] property?'2. The facts as found by the Tribunal are that the assesses inherited large properties. A partition thereof was effected on 21st August 1957 under which the wife of the assessee and his children, including two minors, were awarded extensive properties. In the assessment period in question, the wife and the two minors incurred certain expenditure out of the property allotted to them; th...
Tag this Judgment!Alamchand Birumal Vs. Motilal Balchand
Court: Madhya Pradesh
Decided on: Aug-16-1967
Reported in: AIR1968MP112
Dixit, C.J.1. This revision petition has come up for disposal before us on a reference by our learned brother Bhargava J. before whom it first came up for hearing. The learned Single Judge felt that the question raised in the revision petition was of considerable importance, and the decision of this Court in Ramkaran v. Shankarro, 1969 MPLJ 905 required reconsideration, and, therefore, the revision petition should be heard by a Division Bench rather than by him sitting singly.2. The material facts are that on 29th September 1958 the petitioner-firm instituted a suit against the non-applicant for recovery of Rs. 731-14-0 in the Court of Munsiff, Satna. At the time of the institution of the suit, there was no court in the area invested with the power of a Court of Small Causes competent to try the suit. On 1st January 1959 the Madhya Pradesh Civil Courts Act,1958, (hereinafter referred to as the Act), came into force. Under Section 25 of the Act, the Munsiff Court at Satna became a Court...
Tag this Judgment!State of Madhya Pradesh Vs. Fazal HusaIn Rajabali Bohra
Court: Madhya Pradesh
Decided on: Aug-16-1967
Reported in: AIR1968MP138; 1968CriLJ946
Pandey, J. 1. The respondent Fazal Hussain was convicted by Magistrate First Class, Khandwa, under Rule 125(9)(a) of the Defence of India Rules, 1962 (hereinafter called the Rules) for failing to exhibit, as required by Clause 4 of the Essential Articles (Price Control) Order, 1963 (which, for brevity, would hereinafter be called the Order), a list of essential articles held by him together with the price of each such article and was sentenced to undergo rigorous imprisonment for four months. However, in the appeal filed by Fazal Hussain, the Sessions Judge, East Nimar, acquitted him on the ground that the Order was not duly published as required by Rule 141 of the Rules. The State Government have now come up in appeal against the acquittal.2. The prosecution case was that, at about 8 P. M. on 6th May 1963, when a police party visited the shop of Fazal Hussain, who carried on business in essential articles like soap, kerosene oil, vegetable products etc., it did not find prominently di...
Tag this Judgment!Commissioner of Income-tax Vs. Punjabhai Shah
Court: Madhya Pradesh
Decided on: Aug-11-1967
Reported in: AIR1968MP103; [1968]67ITR337(MP)
Dixit, C.J.1. In this reference by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income tax, the question which has been placed for our decision is--'Whether on the facts and in the circumstances of the case, the assessee could be said to have concealed the particulars of his income for the assessment year 1959-60 so as to be penalised Under Section 271(1)(c) of the Income-tax Act, 1961?'2. The material facts are that for the assessment year 1959-60 the total income of the assessee. Punjabhai Shah, was fixed at Rs. 10,953/-. During the course of assessment for the next year, namely, 1960-61, it was noticed that the assessee had purchased a motor vehicle and made payments for the purchase of the vehicle as under--1.26-8-1958.Rs. 1,00/-2.8-9-1958.Rs. 9,000/-3.23-9-1958.Rs. 3,800/-4.23-9-1958.Rs. 3,450/- body building5.30-9-1958.Rs. 9,000/-6.7-10-1958.Rs. 8,000/- _______________Rs. 31,250/-_______________The ass...
Tag this Judgment!Mithailal Gupta Vs. Inland Auto Finance and ors.
Court: Madhya Pradesh
Decided on: Aug-10-1967
Reported in: AIR1968MP33
Shiv Dayal, J.1. This is an appeal from an order of stay passed under Section 34 of the Arbitration Act.2. The appellant's suit, which has been stayed, is based on certain hire purchase agreements in respect of a motor truck bearing registration No MPA 1727. Then there are certain averments in the plaint with regard to motor vehicle No. MPA 2322 and yet another vehicle No. MPA 2979. For the purposes of this appeal, it is not necessary to state the details of those plaint averments. An agreement on a printed form was entered into between the plaintiff as the hirer, the first defendant as the owner and the second defendant as the guarantor. According to the plaintiff, he signed the agreement on a blank form. Under the said agreement, the first defendant acted as financier to enable the plaintiff to purchase a new Layland motor truck.It advanced Rs. 30,000 to him, to which a sum of Rs. 9,000 was added as finance charges, being interest at the rate of 15 per cent per annum for two years on...
Tag this Judgment!The Nimar Cotton Press Factory Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-09-1967
Reported in: 1968MPLJ582; [1968]21STC505(MP)
R.J. Bhave, J. 1. The Sales Tax Tribunal (Board of Revenue, M.P.) has made this reference on being required to do so by this Court. The question referred for our decision is :Whether, on the facts and in the circumstances of the case, the assessee could be taxed under the provisions of the C.P. and Berar Sales Tax Act, 1947, on the turnover of hessian cloth and iron hoops utilised by the assessee in the process of pressing the ginned cotton into bales ?2. The assessee, the Nimar Cotton Press, Khandwa, carries on the business of ginning and pressing cotton. After the cotton' is pressed and turned into bales, the hessian cloth is wrapped round it and the same is tied down with iron hoops. The Sales Tax Authorities assessed the assessee to sales tax on the price of the hessian cloth and the iron hoops supplied by the assessee. The contention of the assessee was that there was no sale of hessian cloth or iron hoops as such, the hessian cloth and iron hoops were used as an integral part of ...
Tag this Judgment!Seth Narsinghdas Kanhaiyalal Vs. Commissioner of Wealth-tax.
Court: Madhya Pradesh
Decided on: Aug-08-1967
Reported in: [1968]67ITR412(MP)
DIXIT C.J. - This is a reference under section 27(1) of the Wealth-tax Act, 1957, at the instance of the assessee, Seth Narsinghdas Kanhaiyalal of Jabalpur. The Appellate Tribunal has posed before us the following questions :'Whether, on the facts and in the circumstances of the case,(a) the value of the properties left by the assessees mother and which properties were given to her under the registered partition deed, dated October 3, 1955, executed by and between the members of the assessee Hindu undivided family; and(b) the amount of Rs. 1,56,471 received by the assessee from the Government in part payment of the compensation in respect of the land and properties acquired by the Government,have been rightly included in the net wealth of the assessee ?'The material facts are that at the time of a partition effected between the assessee, his wife and his two sons by a registered deed dated the 3rd October, 1955, Smt. Ramkunwarbai, the assessees mother, was given one thousand shares of ...
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