Madhya Pradesh Court February 1969 Judgments
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Modern Stores (Cigarettes) and anr. Vs. Krishnadas Shah and ors.
Court: Madhya Pradesh
Decided on: Feb-20-1969
Reported in: AIR1970MP16; 1969MPLJ621
A.P. Sen, J. 1. By this application under Articles 226 and 227 of the Constitution of India, the petitioners, the Modern Stores, Jabalpur and their Manager (hereinafter referred to as the 'Management') apply for a writ of Certiorari for quashing an award of the Presiding Officer, Labour Court, Jabalpur, dated 15th April 1968, which directs the re-instatement of the 9 salesmen discharged from their service and payment of back wages and allowances to them with effect from 1st January 1968, and for an appropriate writ or direction to restrain that authority, from implementing the said Award. 2. The relevant facts, briefly stated, are these. The Modern Stores, Jabalpur, are the sole distributors of cigarettes manufactured by the Imperial Tobacco Company, Limited, under a distributing agreement dated 20th May 1967, for the Jabalpur region. For distributing cigarettes to the retail dealers, the Management employed the respondents nos. 3 to 11 as salesmen (hereinafter referred to as the 9 'sa...
Commissioner of Sales Tax Vs. India Coffee Workers' Co-operative Socie ...
Court: Madhya Pradesh
Decided on: Feb-19-1969
Reported in: 1969MPLJ693; [1970]25STC43(MP)
P.V. Dixit, C.J.1. In this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act) at the instance of the Commissioner of Sales Tax the two questions which the Board of Revenue (Sales Tax Tribunal) has referred are :-(1) What is the correct interpretation of the word 'meal' occurring in sub-item (b) of item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958, and will the sale of one or more articles of annexure II constitute a sale of a meal ?(2) Under the facts and circumstances of the case is the cooked food supplied by the assessee and mentioned in annexure II exempted from the payment of sales tax under item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958?2. The material facts are that the assessee, the India Coffee Workers' Co-operative Society Ltd., Jabalpur, runs a restaurant. It serves or sells to its customers as many as 32 food articles. They are :-1. Hot coffee, 2. Tray coffee, 3. H...
Noshirwan and Co. Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-18-1969
Reported in: [1970]77ITR822(MP); 1969MPLJ579
G.P. Singh, J. 1. This is a case stated under Section 256(1) of the Income-tax Act, 1961, referring for our answer the following question of law;'Whether, on the facts and in the circumstances of the case, was the company entitled to the allowance of the rent paid to the landlord for the new building, Bombay-Agra Road, Indore ?' 2. The case relates to the assessment year 1962-63, the account year being the period from 1st April, 1961, to 31st March, 1962. The assessee is a private limited company and is a distributor of Fiat Cars at Indore. It has to maintain a workshop and showroom for the purposes of its business. The principals of the assessee, the Premier Automobiles Ltd., wanted it to rent a modern showroom and workshop, as the then existing showroom and workshop were not suitable. To meet the demand of the principals the assessee entered into an agreement on 1st April, I960, with M/s. Goolbanu Godrej and others (an association of persons and hereinafter referred to as the 'landlo...
Nowrozabad Colliery Mazdoor Sangh Vs. F. Jeejeebhoy and anr.
Court: Madhya Pradesh
Decided on: Feb-17-1969
Reported in: AIR1970MP63; [1970(20)FLR284]
Shiv Dayal, J.1. This is a petition under Articles 226 and 227 of the Constitution for a writ of certiorari to quash and set aside the award made under Section 10A of the Industrial Disputes Act (hereinafter called the 'Act') by Shri F. Jeejeebhoy, the sole arbitrator (respondent No. 1), which award was published in the Gazette of India, Part II, Section 3(2) dated June 11, 1966.2. The petitioner, Nowrozabad Colliery Mazdoor Sangh is a Trade Union, registered under the Trade Unions Act. Respondent No. 2, the Associated Cement Co. Ltd., Nowrozabad Colliery, (hereinafter called the 'Company'), is a company incorporated under the Companies Act. The Company installed a coal washing plant (shortly called the 'washery') for the purpose of washing coal raised from its Nowrozabad and Kotma Collieries and commissioned the same some time in August, 1960.3. It appears that a notice dated March 12, 1963, was published by the Company to the effect that the washery would run without the assistance o...
Gabhabhai Velji Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-17-1969
Reported in: [1970]77ITR611(MP); 1969MPLJ491
Dixit, C.J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee the question that has been propounded by the Tribunal for decision is : ' Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,58,537 for which hundies were drawn in Gwalior and which hundies were discounted in Gwalior, was received in Gwalior State ?' 2. The material facts are that the assessees Gabhabhai Velji carried on business as a commission agent in khursani (niger seed) during the period from 2nd November, 1948, to 21st October, 1949, which was the account year period for the assessment year 1950-51, at Pachhar which was at that time in the erstwhile Gwalior State. Between the period from 17th January, 1949, to 28th January, 1949, certain forward delivery contracts of khursani which the assessee had entered into with Premji Haridas and Co. of Bombay during the period from 23rd July, 1948, to 11th August, 1948, were settled by the Bomba...
Sitaram Barelal Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Feb-12-1969
Reported in: AIR1969MP252; 1969MPLJ539
Sen, J. 1. After hearing the parties on merits, we passed an order on 27th January, 1969, to the following effect:'Having heard the parties, we are satisfied that this petition for grant of a writ of habeas corpus under Article 226 of the Constitution of India, must be allowed. We hereby set aside the order issued by the Secretary to Government of Madhya Pra-desh, Jail Department, bearing No. 1090/ 342/III-Jail, dated Bhopal, the 3rd May 1967, cancelling the petitioner's conditional release on a licence issued under Section 2 of the Madhya Pradesh Prisoners Release on Probation Act, 1954. We accordingly direct the State of Madhya Pradesh, and, in particular, the Superintendent of the Central Jail, Jabalpur, where the petitioner is being detained, to serve him with the original licence of conditional release already issued by the State Govern-ment in Form 'D' under Rule 7 of the Madhya Pradesh Prisoners Release on Probation Rules, 1964, and to afford him every facility to comply with th...
Hinduthan Steel Ltd. Vs. Industrial Tribunal-cum-labour Court (Central ...
Court: Madhya Pradesh
Decided on: Feb-10-1969
Reported in: (1970)ILLJ464MP
ORDERA.P. Sen, J.1. By this application under Articles 226 and 227 of the Constitution, the petitioner, the Hindusthan Steel, Ltd., representing the Bhillai Steel Project (hereinafter referred to as the management), applies for a writ of certiorari to quash an award of the industrial tribunal-cum-labour court (Central), Jabalpar, dated 30 January 1967, directing payment of 10 percent bonus to the workers of its Nandini Mechanized Mines for the month of August 1964, and for an appropriate direction declaring that they were not so entitled to such bonus.2. The material facts are these. With a view to encourage production in its Nandini Mechanized Mines, the Bhilai Steel Project introduced a scheme for payment of an incentive bonus, known as the Hindusthan Steel, Ltd. Mines Bonus Scheme, providing for payment of bonus in certain rising grades or slabs of progressive rated, depending upon the total output of limestone the month. Under the scheme, the workers are entitled to 10 per cent of ...
Nanhelal Vs. Asstt. Registrar, Co-operative Societies, Narsinghpur and ...
Court: Madhya Pradesh
Decided on: Feb-06-1969
Reported in: AIR1970MP39; 1969MPLJ321
Singh, J.1. The petitioner was the President of the Tahsil Weaver's Co-operative Society, Narsinghpur. On 10th September, 1962 the Assistant Registrar, Co-operative Societies issued a notice under Section 63(1) of the Madhya Pra-desh Co-operative Societies Act, 1960 calling upon the petitioner to show cause why an amount of Rs. 4,493-37 paise be not recovered from him. After the petitioner submitted his reply to the show cause notice, the Assistant Registrar by his order dated 15th June, 1964 held him liable to the extent of Rs. 1,597-01 paisa and ordered him to pay the same. The petitioner then went up on appeal to the Board of Revenue, which was dismissed as barred by limitation. The petitioner by this petition under Articles 226 and 227 of the Constitution seeks a writ in the nature of certiorari to quash the order of surcharge made by the Assistant Registrar against him.2. In the final order, by which the Registrar held the petitioner liable, the findings are that though the loss t...
Controller of Estate Duty, Madhya Pradesh, Nagpur Vs. Smt. Usha Devi P ...
Court: Madhya Pradesh
Decided on: Feb-06-1969
Reported in: AIR1969MP229; [1970]76ITR347(MP); 1969MPLJ395
Singh, J.1. This is a case stated by the Appellate Tribunal under Section 64(1) of the Estate Duty Act, 1953 referring for our answer the following questions of law:'(1) Whether on the facts and in the circumstances of the case, the Muafi grant held by the deceased Sardar Narayan Rao Patankar was property within the meaning of Section 2(15) of the Act?(2) Whether on the facts and in the circumstances of the case, the Muafi grant was held by the deceased Narayan Rao Patankar for his life only?(3) Whether on the facts and in the circumstances of the case, the Muafi grant held by the deceased Narayan Rao Patankar passed on his death within the meaning of Section 5(1)?'2. Sardar Narayan Rao Patankar, who died on 13th October, 1957, was holder of a cash Muafi of Rs. 38,844/- per annum from the Gwalior Darbar. On his death the grant of Muafi was continued by the Madhya Pradesh Government in favour of his son Trimbak Rao Alias Aditya Patankar and the name of the son under the guardianship of ...
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