Madhya Pradesh Court November 1968 Judgments
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Nandlal Bhandari Mills Ltd., Indore Vs. Madhya Pradesh Electricity Boa ...
Court: Madhya Pradesh
Decided on: Nov-14-1968
Reported in: AIR1969MP105; 1969MPLJ374
Singh, J.1. This order wilt dispose of twelve Miscellaneous Petitions Nos. 452 of 1966; 121, 124, 139, 140, 141, 142, 143, 144, 145, 146 and 465 all of 1967.2. The petitioners in all these petitions are Public Limited Companies and consumers of electrical energy in bulk for industrial purposes which is supplied from Chambal Project by the Madhya Pradesh State Electricity Board, which is the sole respondent in all the petitions. The terms and conditions under which the electrical energy is supplied to the petitioners are same and are contained in agreements which each petitioner has entered into with the Board. At time when the agreements were made, the charges for electrical energy supplied were payable according to the Industrial (High Tension) Tariff applicable to the Chambal area, which was effective from 1st April, 1961 and was framed by the Board under Section 49 of the Electricity (Supply) Act, 1948. This tariff provides for payment of (a) demand charge which is a monthly minimum...
Commissioner of Wealth-tax Vs. Begum Hashmatbi
Court: Madhya Pradesh
Decided on: Nov-11-1968
Reported in: [1970]77ITR586(MP)
G.P. Singh, J. 1. This is a case stated by the Appellate Tribunal under Section 27(1) of the Wealth-tax Act, 1957, referring for our answer the following question of law :'Whether, on the facts and in the circumstances of this case, the value of the properties covered by the document dated October 14, 1953, could be included in the net wealth of the assessee as on the valuation date, viz.. 31st March, 1957?'2. The facts and circumstances leading up to this reference are these: The assessee, Begum Hashmatbi, was assessed to wealth-tax for the year1957-58 by the Wealth-tax Officer on 30th November, 1961. During the assessment proceedings the assessee contended that the properties in her possession were the subject-matter of wakf and were not liable to be included in her net wealth. This plea was based on a document executed by the assessee and her husband, Lt. Col. Khan Bahadur Ahmed Baksh, on 14th October, 1953. The husband had died some time in 1955. The Wealth-tax Officer construed th...
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