Madhya Pradesh Court January 1969 Judgments
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Suresh Seth Vs. the State and anr.
Court: Madhya Pradesh
Decided on: Jan-31-1969
Reported in: AIR1970MP154; 1969MPLJ327
Singh, J.1. The petitioner by this petition under Article 226 of the Constitution seeks a writ in the nature of certiorari for quashing an order of the State Government passed on 23rd April, 1968 under Section 422 of the Madhya Pradesh Municipal Corporation Act, 1956 superseding the Municipal Corporation Indore for a period of one year with effect from 23rd April, 1968.2. The last elections to the Corporation were held in February, 1965 in which the petitioner was elected as a Councillor on the Congress ticket for ward No. 31. Had the Corporation not been superseded, the petitioner and other Councillors would have ordinarily continued in office till March, 1969.3. On 20th December, 1967 the State Government proposed to supersede the Corporation and issued a notice to it to show cause why an order retiring all the Councillors and superseding it for one year should not be passed. The action proposed was based on the following three charges:'(1) That on 29-8-1967 the Corporation was to ta...
Gopichand Sarju Prasad Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Jan-24-1969
Reported in: AIR1969MP220; [1969]73ITR263(MP); 1969MPLJ404
Dixit, C.J.1. By this application under Articles 226 and 227 of the Constitution the petitioner M/s. Gopichand Sarju-prasad, a registered partnership firm, seeks a writ of certiorari for quashing an order dated 5th January 1966 of the Inspecting Assistant Commissioner of Income-tax, Jabalpur, imposing on the petitioner a penalty of Rs. 25000 under Section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the Act), for concealing income and deliberately furnishing inaccurate particulars of the same for the assessment year 1959-60. The order of the Inspecting Assistant Commissioner was upheld in appeal by the Appellate Tribunal, Allahabad, and a writ of certiorari has been sought for quashing the Tribunal's order also.2. The material facts are that for the assessment year 1959-60 the petitioner filed a return of its income under Section 22 (2) of the Income-tax Act, 1922, on 21st October 1959 showing an income of Rs. 7,896. The assessee took forest contracts. It ran a saw...
Surendra Kumar Patel Vs. the University of Jabalpur and anr.
Court: Madhya Pradesh
Decided on: Jan-23-1969
Reported in: AIR1969MP234; 1969MPLJ365
Sen, J.1. The petitioner Surendra Kumar Patel applies under Articles 226 and 227 of the Constitution, for the grant of a writ in the nature of Certiorari for quashing Order No. 6 passed by the Registrar, Jabalpur University, dated 15th April 1968, debarring him from all examinations of the Jabalpur University for the years 1968 and 1969, including that of Diploma in Teaching, and for a writ in the nature of Mandamus directing the University authorities to permit him to appear at that examination to be held in or about March 1969.2. The relevant facts are these. The petitioner, who is a teacher in the Primary School at Mouza Khudawal in Tahsil Sihora, was admitted on 2nd August 1966 into the Prantiya Shikshan Mahavidyalaya, Jabalpur as a trainee candidate for the Diploma in Teaching course. While he was pursuing that course of studies, he applied to the University for permission to appear 'as a teacher candidate' at the Final examination for the degree of Bachelor of Arts (T.D.C.), whic...
Commissioner of Sales Tax Vs. C.L. Sharma
Court: Madhya Pradesh
Decided on: Jan-23-1969
Reported in: 1969MPLJ275; [1969]23STC442(MP)
G.P. Singh, J.1. This is a case stated by the Sales Tax Appellate Tribunal referring for our answer the following question of law :Whether on the facts and circumstances of the case the acceptance of the duplicate 'C Forms produced for the reason that the originals were lost not legal and proper ?2. The case relates to the assessment for the period 9th November, 1961, to 28th October, 1962, of one C. L. Sharma, who is a registered dealer under the Central Sales Tax Act, 1956. For a certain part of his turnover the dealer claimed that he should be assessed at the reduced rate of tax specified in Section 8(1)(b) of the Act, as the sales were made in the course of inter-State trade or commerce to a registered dealer. To bring his case under this provision, he produced declaration in 'C Forms signed by the purchasing dealer as required by Section 8(4) of the Act. Eight of the declarations produced by the assessee were not portions of the 'C Forms marked 'original' but portions marked 'dupl...
indermal Takaji Mahajan Vs. Ramprasad Gopilal and anr.
Court: Madhya Pradesh
Decided on: Jan-20-1969
Reported in: AIR1970MP40; 1969MPLJ442
Pandey, J. 1. This appeal by the defendant 1 is directed against a money decree for Rs. 30,000/- together with interest and costs grounded upon a promissory note dated 10th September, 1962, which he had executed for that sum in favour of the defendant 2, who subsequently endorsed it in favour of the plaintiff. 2. The material facts which are not in controversy may be shortly stated. At Ujjain, the defendant 1, Indermal, had executed in favour of the defendant 2, Mohammad Hussain, the promissory note Ex. P. 1 dated 10th September, 1962 for an apparent consideration of Rs. 30,000/-repayable on demand and carrying interest at 6% per annum. On the back of that document, there is an endorsement in favour of the plaintiff, Ramprasad, which purports to have been made at Mhow in Indore Civil District within the jurisdiction of the lower Court. Upon demand having been made by the plaintiff for the amount due on the promissory note, the defendant 1 did not make any payment. 3. Ramprasad (Plainti...
Deepchand Vs. Sukhlal and ors.
Court: Madhya Pradesh
Decided on: Jan-17-1969
Reported in: AIR1969MP232; 1969MPLJ434
Bhave, J.1. The appellant had filed the suit for partition and possession of 1/3rd share of the property left by one Mst. Rambhabai. No prayer for past mesne profits or future mesne profits was, however, made. In the relief clause a general relief was claimed, to the effect that any other relief or reliefs which the Court may hold the plaintiff to be entitled to be decreed. The plaintiff now desires to amend the relief clause to the following effect:'That any such other relief or reliefs which this Hon'ble Court may hold the plaintiff to be entitled to be decreed to him including profits or mesne profits by directing an enquiry under Order 20, Rule 12 C.P.C.'2. This application is opposed by the respondents on the ground that a large part of the future mesne profits has already been barred by limitation. The amendment should not, therefore, be allowed at this stage.3. In Leach and Co. Ltd. v. Jardine Skinner and Co. AIR 1957 SC 357 their Lordships held:'It is no doubt true that Courts ...
Madhya Pradesh Lac Industries Vs. the Commissioner of Sales Tax, Madhy ...
Court: Madhya Pradesh
Decided on: Jan-16-1969
Reported in: AIR1969MP227; 1969MPLJ281; [1969]23STC477(MP)
Dixit, C.J.1. In this reference under Section 44 of the Madhya Pradesh General Sales Tax Act 1958, at the instance of the assessee, the Madhya Pradesh Lac Industries, the question which the Board of Revenue (Sales Tax Tribunal) has referred to this Court for decision is:'Whether or not the liability to be assessed Under Section 4 (6) accrues only if the Registration Certificate of the dealer is in strict conformity with the Registration Certificate in the prescribed form, namely, Form II as amended after the addition of Section 4 (6) to the C. P. and Berar Sales Tax Act, 1947,' (sic)2. The material facts are that the assessee is a registered dealer engaged in the business of purchase of stick lac.refining it and selling the product. In the certificate of registration, which was Issued to the assessee on 5th May, 1962, lac, filter cloth, Arsenic and other chemicals and charcoal were specified as goods which the assessee could purchase free of tax for the purpose of manufacture of goods ...
Jiyajeerao Cotton Mills Ltd. Vs. Company Law Board and ors.
Court: Madhya Pradesh
Decided on: Jan-16-1969
Reported in: 1969MPLJ295
Dixit, C.J.1. By this application under Article 226 of the Constitution of India the petitioner, M/s. Jiyajeerao Cotton Mills Ltd., Gwalior (hereinafter referred to as ' the company '), challenges the legality of an order made by the Company Law Board (hereinafter referred to as ' the board ') on 7th December, 1967, under Section 237(b) of the Companies Act, 1956 (hereinafter referred to as the Act), directing that the affairs of the company be investigated by the inspectors appointed by the order and seeks a writ of certiorari for quashing that order.2. The petitioner-company was incorporated as a public limited company under the provisions of the Gwalior Companies Act in the quondam Gwalior State with the object of carrying on the business of spinning, weaving, ginning, baling and pressing of cotton, yarn, hemp, jute and other fibrous material; upon its incorporation it started a textile mill at Gwalior of which M/s. Birla Brothers Ltd. were the managing agents. The present business ...
G.R. Kulkarni Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-15-1969
Reported in: 1969MPLJ278; [1969]23STC469(MP)
G.P. Singh, J.1. This is a case stated by the Sales Tax Appellate Tribunal (Board of Revenue) referring to us the following question of law :Whether on the facts and circumstances of the case the assessment at 5 per cent, instead of two per cent, as prescribed by Notification No. 878-613/V/ST dated 31st March, 1963, on the turnover arising out of supply of bricks, chips, rubble, flooring material, balast) stares etc. to the Railways was not in accordance with law?2. The facts stated are that the assessee who is a contractor supplied to the Engineering Department of the Railways under a contract bricks, chips, rubble, flooring material, balast etc. The assessee did not submit any return and a notice in Form No. XVI was issued to him. After enquiry, his taxable turnover was determined at Rs. 81,000 and a tax of Rs. 4,000 was assessed. A penalty of Rs. 440 was also imposed for the default in submission of returns. During the assessment proceedings the assessee raised the contention that h...
Commissioner of Sales Tax Vs. Ganesh Oil Mills
Court: Madhya Pradesh
Decided on: Jan-06-1969
Reported in: 1970MPLJ395; [1971]28STC256(MP)
G.P. Singh, J. 1. This is a sales tax reference made by the Sales Tax Tribunal referring to us the following questions of law :(1) Whether the action to revise the assessment in the present case in regard to the wrong rate of assessment is relatable to Section 22-B of the C.P. and Berar Sales Tax Act and the corresponding provision of Section 39(2) of the M.P. General Sales Tax Act or is it relatable to Section 11-A of the old Act or Section 19(1) of the new Act.(2) Whether in either event the proceedings in revision are barred by limitation particularly in view of the position that the period of limitation provided in Section 10(1) of the new Act was amended with effect from 1st November, 1964, only.(3) Whether in the event when the proceedings are relatable to Section 22-B of the old Act or Section 39(2) of the new Act is it legal and proper to substitute the limitation prescribed by these sections by the period of limitation prescribed by Section 11-A of the old Act or 19(1) of the ...
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