Madhya Pradesh Court March 1968 Judgments
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Anandilal Naraindas Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Mar-07-1968
Reported in: 1968MPLJ486; [1968]22STC19(MP)
ORDERP.V. Dixit, C.J.1. By this application under Articles 226 and 227 of the Constitution, the petitioner-firm challenges the validity of the orders of the Assistant Sales Tax Officer, Dhar, assessing it to sales tax for the periods from 1st April, 1959, to 31st March, 1960, and from 1st April, 1960, to 31st March, 1961. The orders of the Assistant Sales Tax Officer were upheld in appeals by the Additional Appellate Assistant Commissioner of Sales Tax, and in revision by the Additional Commissioner of Sales Tax. The applicant seeks a writ of certiorari for quashing these orders of the Additional Appellate Assistant Commissioner of Sales Tax and the Additional Commissioner of Sales Tax, also.2. The petitioner-firm took two forest contracts for the extraction and collection of gum from trees growing in certain forest areas in the District of Dhar. The Assistant Sales Tax Officer included in the taxable turnover for the aforesaid two periods the amount that the petitioner had paid as con...
Commissioner of Wealth Tax Vs. Swadeshi Cotton and Flour Mills Ltd.
Court: Madhya Pradesh
Decided on: Mar-04-1968
Reported in: AIR1968MP225; [1968]69ITR539(MP); 1968MPLJ503
Sen, J.1. On an application made by the Commissioner of Wealth-tax, the Income-tax Appellate Tribunal, Bombay, has referred under Section 27(1) of the Wealth-tax Act, 1957, the following question of law for the opinion of this Court:'Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the value of the assets should be taken to be the written-down value according to income-tax assessment, but so as to exclude therefrom initial and extra-normal depreciation and development rebate?'The period for which the assessment has been made is the assessment year 1957-58 for which the valuation date is 31st December 19562. The material facts appearing from the statement of the case are these. The assessee is a Company which owned certain depreciable assets, namely buildings, plants and machinery etc. For the assessment year in question, the assessee-Company valued these fixed assets at Rs. 31,29,197/-in its return under the Wealth-tax Act. This ...
Baghel Singh Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Mar-04-1968
Reported in: (1970)ILLJ469MP; 1968MPLJ466
ORDERA.P. Sen, J.1. By this application under Article 226 of the Constitution, the petitioner Baghel Singh applies for quashing the entry regarding his date of birth appearing in his service record, and for an appropriate writ or direction requiring the railway administration to allow him to enter therein his correct date of birth in his own handwriting as per Rule 145(1) of the Railway Establishment Code.2. The facts leading; to this application, briefly stated, are these-. On 25 June 1927, the petitioner was appointed as a routine clerk in the office of the Director of Railway Clearing Accounts under the Railway Board. His services were eventually transferred to the South eastern Railway and he was working as senior travelling inspector (accounts) on 11 September 1967, when this application was made and when he was on the verge of retirement, and since than he has retired from service on 25 January 1968, The petitioner had, prior to the filing of this application, served the railway ...
Commissioner of Sales Tax Vs. Girja Prasad Sunderlal of Satna
Court: Madhya Pradesh
Decided on: Mar-01-1968
Reported in: 1968MPLJ463; [1968]21STC360(MP)
A.P. Sen, J. 1. By this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), made at the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Tribunal has referred to us the following questions of law :(1) Whether Explanation to Section 4(2) of the Central Sales Tax Act is applicable only to inside sales and not to inter-State sales ?(2) Whether, under the facts and circumstances of the case, one 'C' Form submitted by the assessee under the Central Sales Tax Act was valid ?2. The questions arise in this manner. The assessee, Messrs Girja Prasad Sunderlal, Satna, is a dealer in tendu leaves at Satna. In proceedings for assessment of sales tax for the year 1961-62, the assessee was assessed to pay tax at 7 per cent, on a turnover of Rs. 81,954.15 P. from sales of tendu leaves to one Messrs A.S. Kasim & Brothers of Tadpali in Andhra Pradesh. The assessing authority declined to assess the turnover at 1 per cent, under Sub-section (1) of Sec...
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