Madhya Pradesh Court September 1968 Judgments
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Shivanand Jha Vs. Jawaharlal Nehru Krsihi Vishwa Vidyalaya (by R.K. Du ...
Court: Madhya Pradesh
Decided on: Sep-26-1968
Reported in: (1970)ILLJ135MP
ORDERP.V. Dixit, C.J.1. This is an application for drawing up of contempt of Court proceedings against the acting Registrar, Jawaharlal Nehru Krishi Vishwa Vidyalaya, Jabalpur, on the ground that the acting Registrar failed to implement the decision dated 20 July 1968 of this court in Miscellaneous Petition No. 585 of 1966 declaring that the petitioner had become an employee of the Vishwa Vidyalaya and bad been absorbed in the Vishwa Vldyalaya with effect from the expiry of two years from 1 December 1964. The petitioner states that even after the aforesaid decision of this Court the acting Registrar of the University addressed a letter saying inter alia that the question of absorption in the Vishwa Vidyalaya ' will be subject to the decision of the Supreme Court' in an appeal the university intends to file against the decision of this Court.2. This application must be dismissed. It was no doubt highly Improper on the part of the acting Registrar to suggest in the communication that he ...
Commissioner of Income Tax, M.P. and Nagpur Vs. Champalal Sukhram
Court: Madhya Pradesh
Decided on: Sep-24-1968
Reported in: AIR1969MP72; [1969]72ITR417(MP); 1969MPLJ41
Dixit, C.J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal has referred the following two questions to this Court for decision-'1. Whether in respect of the assessment for 1961-62 made under the provisions of the Indian Income-tax Act, 1922, penalty proceedings could be validly initiated and concluded under Section 271 read with Section 274 of the Income-tax Act, 1961? 2. If the answer to question No. 1 is in the affirmative, whether on the facts and in the circumstances of the case, the assessee had concealed the particulars of his income or given inaccurate particulars thereof within the meaning of Section 271(1)(c) so as to justify the imposition of penalty? 2. The material facts are that the assessee is an individual carrying on money lending business. In the assessment proceedings for the assessment year 1961-62 the Income-tax Officer added two sums, namely, Rs. 3,800...
Jagat Singh Choudhury Vs. M.P. Electricity Board and ors.
Court: Madhya Pradesh
Decided on: Sep-24-1968
Reported in: AIR1969MP65
Singh, J. 1. The petitioner was employed as a Supervisor by the Madhya Pradesh Electricity Board. As a result of an enquiry held against him on certain charges, Ms services were terminated on 18th June, 1964. The petitioner after usual approach notice filed an application before the Labour Court, Ujjain under section 31 of the Madhya Pradesh Industrial Relations Act, 1960 for reinstatement with back wages. The Labour Court came to the conclusion that the domestic enquiry was defective. The Court then itself enquired into the merits of the charges after giving both parties opportunity to lead evidence. It was finally held that four of the six charges were proved against the petitioner and the order of termination of his services was proper. The petitioner then went up in revision before the Industrial Court, Indore, which was dismissed on 14th December, 1966. The petitioner has now come up under Articles 226 and 227 of the Constitution and prays that the order of the Industrial Court an...
Smt. Bimla Devi Sud Vs. Controller of Estate Duty, M.P., Nagpur and Bh ...
Court: Madhya Pradesh
Decided on: Sep-19-1968
Reported in: AIR1969MP50; [1969]72ITR630(MP); 1969MPLJ48
Dixit, C.J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953, (hereinafter called the Act), by the Appellate Tribunal (Central Board of Direct Taxes, New Delhi) at the instance of the accountable person. The questions, which the Tribunal has placed before us for decision, are--'(1) Whether on the facts and in the circumstances of the case, the sum of Rs. 62,300/- being the realisable value of the National Savings Certificates held in the joint names of the deceased and his wife was property passing on death or deemed to pass on death having regard specially to Section 13 of the Estate Duty Act. (2) Whether on the facts and in the circumstances of the case, the sum of Rs. 33,694/- being the proceeds of life Insurance policies on the life of the deceased was property passing on death or deemed to pass on death having regard to the provisions of Section 14 of the Estate Duty Act. (3) Whether on the facts and in the circumstances of the case, the sum of Rs. 19,374/- b...
Gwalior Sugar Co. Ltd., Dabra Vs. Shyam Saran Gupta and Co., Kanpur
Court: Madhya Pradesh
Decided on: Sep-18-1968
Reported in: AIR1969MP74; 1968MPLJ913
Shiv Dayal, J.1. This appeal under Letters Patent of this Court, is from the order dated 28 July 1967 passed by Pandey, J., in Company Petition No. 7 of 1965, whereby the appellant's application for leave to intervene was rejected,2. Shyamsaran Gupta (respondent) made an application for winding up of the company, named 'Sir J. P. Shrivastava and Sons (M.B.) Private Ltd., Dabra', (hereinafter called the 'Debtor-company'), on the ground that the company is unable to pay its debts within the meaning of Section 433(e) of the Companies Act, 1956. Under Clause (f) of that Section, a company may also be wound up, if the Court is of opinion that It is just and equitable that the company should be wound up. When the petition for winding up was advertised under Rule 99 of the Companies (Court) Rules, 1959, the Gwalior Sugar Co, Ltd., Dabra (hereinafter called the 'intervener') applied for leave to intervene, as it desired to oppose the petition. Its application was rejected on the ground that th...
New Precision (India) Pvt. Ltd., Dewas Vs. Commissioner of Income-tax, ...
Court: Madhya Pradesh
Decided on: Sep-17-1968
Reported in: AIR1969MP68
Dixit, C.J. 1. In this reference under Section 256 (1) of the Income-tax Act, 1961, (hereinafter called the Act), at the instance of the assessee M/s New Precision (India) Private Ltd., Dewas, the question which the Income-tax Appellate Tribunal has referred to us for decision is:'Whether on the facts and in the circumstances of the case, the sum of Rupees 40,100/- paid to Shri B.V. Mahabale is expenditure allowable under Section 37 of the Income-tax Act, 1961?'2. The material facts are that the assessee-company was incorporated on 22nd July 1960. The share holding of the company, as on 30th June 1961, was thus-(i) 260 shares held by Shri and Smt. Desai, (ii) 240 shares held by Shri Gaikwad, (iii) 50 shares held by Shri B. V. Mahabale, and (iv) 100 shares held by Smt. Kusumawati Mahabale wife of Shri B. V. Mahabale. The company was engaged in the manufacture of certain parts of diesel engines. Prior to the incorporation of the asses-see-company, there was a firm consisting of Shri Des...
Late Nawabzada Rashiduzzafar Khan (by Legal Representative) Vs. Commis ...
Court: Madhya Pradesh
Decided on: Sep-17-1968
Reported in: [1969]72ITR523(MP); 1969MPLJ121
Singh, J.1. This is a reference at the instance of the assessee made by the Income-tax Appellate Tribunal under Section 66(1) of the Income-tax Act, 1922. The question of law referred to us is ;' Whether, on the facts and in the circumstances of the case, having regard to the notification, the sanad and the rules, the mansab received by the assessee, namely, the sum of Rs. 1,07,591, is income liable to assessment under the Income-tax Act ?'2. The material facts are these : The assessee, Nawabzada Rashiduzzafar Khan, who is now dead and is represented before us by his legal representative, belonged to the royal family of Bhopal. By a sanad dated February 23, 1949, the assessee was granted by the Ruler of Bhopal, a jagir of seventy-two villages having an annual income of Rs. 1,17,745-10 as. The jagir was for the lifetime of the assessee who was to observe all the laws and rules pertaining to jagirs and was subject to eight conditions entered in the sanad. Condition No. 7 was as follows ;...
New Precision (India) Private Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-17-1968
Reported in: [1969]72ITR657(MP); 1969MPLJ27
Dixit, C.J.1. In this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter called the Act), at the instance of the assessee,M/s. New Precision (India) Private Ltd., Dewas, the question which the Income-tax Appellate Tribunal has referred to us for decision is :' Whether, on the facts and in the circumstances of the case, the sum of Rs. 40,100 paid to Shri B. V. Mahabale is expenditure allowable under Section 37 of the Income-tax Act, 1961 '2. The material facts are that the assessee-company was incorporated on 22nd July, 1960. The shareholding of the company, as on 30th June, 1961, was thus-(i) 260 shares held by Shri and Smt. Desai, (ii) 240 shares held by Shri Gaikwad, (iii) 50 shares held by B. V. Mahabale, and (iv) 100 shares held by Smt. Kusumawati Mahabale, wife of Shri B. V. Mahabale. 3. The company was engaged in the manufacture of certain parts of diesel engines. Prior to that there was a firm consisting of Shri Desai and Shri Gaikwad doing the business of ...
Orient Paper Mills Ltd., Amlai Vs. the Commissioner of Sales Tax, Madh ...
Court: Madhya Pradesh
Decided on: Sep-11-1968
Reported in: AIR1969MP53; 1968MPLJ395; [1969]23STC308(MP)
Dixit, C.J.1. The petitioner has been registered as a dealer under section 7 of the Central Sales Tax Act, 1956 (hereinafter referred to as the Act). In the certificate of registration issued to it, certain goods were specified under Sections 8(1)(b) and 8(3) of the Act On 10th September 1965 the petitioner-firm applied for amendment of the registration certificate so as to add thereto the following goods for purposes of sections 8(1)(b) and 8(3):'Diesel locomotives, Motor vehicles, Cranes, Fork Lifts, Trollies and other equipments and vehicles, electrical bulbs and lighting fixtures'.This prayer for amendment was allowed in part by the Sales Tax Officer, Shahdol, in regard to 'electrical bulbs and lighting fixtures for factory'. The amendment was, however, allowed in regard to other goods by the Commissioner of Sales Tax, Madhya Pradesh by his order dated 18th May 1967. While allowing the amendment the Commissioner of Sales Tax, however, put a restriction on the number of goods the pe...
Gwalior Red Chalk Corporation, Partnership Firm Lashkar, Gwalior Vs. A ...
Court: Madhya Pradesh
Decided on: Sep-11-1968
Reported in: AIR1969MP48; 1968MPLJ919
Singh, J.1. The petitioner, which is a firm consisting of four partners, took a mining lease for a period of three years from the erstwhile State of Gwalior in the year 1947. By a notice issued on 12th November 1965, under section 146 of the Madhya Pradesh Land Revenue Code, 1959 the petitioner was called upon by the Additional Tahsildar, Gwalior to deposit Rs. 20,290.84 paise towards the dues in respect of the aforesaid mining lease within four days from the receipt of the notice. This notice also intimated the petitioner that in case of default the amount due will be recovered as an arrear of land revenue. The petitioner by this petition under Article 226 of the Constitution challenges this notice on the ground that the mining lease did not contain any term that the amount due under it, will be recoverable as an arrear of land revenue and therefore the threatened recovery proceedings are in excess of jurisdiction of the revenue authorities. In reply to the Writ Petition, the State do...
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