Madhya Pradesh Court November 1970 Judgments
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Commissioner of Income-tax Vs. Pagoda Hotel and Restaurant
Court: Madhya Pradesh
Decided on: Nov-23-1970
Reported in: [1974]93ITR271(MP)
Bishambhar Dayal, C.J. 1. This is a reference at the instance of the Commissioner of Income-tax, M. P., under Section 66(1) of the Indian Income-tax Act, 1922. The question referred is: 'Whether, on the facts and in the circumstances of the case, the assessee-firm was an illegal firm not entitled to registration ?' 2. The question for consideration, therefore, is whether the firm was illegal in the circumstances. The findings of the Tribunal on which the opinion has to be expressed may be shortly stated as follows. Four persons, viz., Ramlal Sethi, Ramlal Anand, Sukardutt Anand and Vikramajit Sethi, were carrying on business, in partnership and were running a hotel and restaurant in the name of Pagoda Hotel. Partner No. 1, Ramlal Sethi, was, in his personal capacity, running a shop for selling foreign liquor and had a licence for the same. He was running the shop in the name of M/s. Sethi Wine Stores. Another partner, Sukardutt Anand, was also running a foreign liquor shop in the name ...
Pyarelal Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-20-1970
Reported in: 1971MPLJ249; [1971]28STC130(MP)
ORDERG.P. Singh, J. 1. This order will dispose of Miscellaneous Petitions Nos. 222 and 223, both of 1969. These petitions under Article 226 of the Constitution are directed against the assessment of sales tax for the years 1963-64 and 1964-65.2. The petitioner in these petitions is one Pyarelal who is a manufacturer of wooden furniture. In the relevant accounting years the main business of the petitioner consisted of selling the furniture manufactured by him to the Defence Department (M.E.S.) through the Garrison Engineer, Jabalpur, who had given him certain contracts for the supply of furniture. According to the petitioner he did not sell any furniture to the public and the aggregate of payments received by him from the Garrison Engineer constituted his turnover for the relevant years.In the assessment year 1963-64, the petitioner filed four quarterly returns. The return for the 1st quarter was late by eight days; the return for the 2nd quarter was in time; the return for the 3rd quar...
Budhulal Shankarlal Vs. an Infant-child (Not Named) and ors.
Court: Madhya Pradesh
Decided on: Nov-18-1970
Reported in: AIR1971MP235; 1971CriLJ1566; 1971MPLJ32
Shiv Dayal, J.1. This is a petition under Section 491, Criminal Procedure Code, for release of an infant (not yet named) aged about three months from the custody of Kallu and Smt. Tarabai (respondents 2 and 3 respectively).2. It is, alleged in the petition that the petitioner is the father of the child. The child was born on August 18, 1970. Almost immediately after the delivery, the child's mother (the petitioner's wife) died. As the petitioner had to perform the last rites of his wife, he handed over the custody of the child to Kallu and his wife, Tarabai, (hereinafter called the respondents) at the Lady Elgin Hospital for temporary care. These respondents are friends of the petitioner. There was an understanding between the petitioner and the respondents that the child would be restored to the petitioner as soon as the last rites were completed. It is then alleged in para 5 of the petition as follows:--'That after finishing the last rites, the petitioner demanded back the custody of...
Bhagwandas Khandelwal Vs. the Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Nov-13-1970
Reported in: [1971]27STC388(MP)
ORDERBishambhar Dayal, C.J. 1. This is a petition by a firm which has been assessed under Section 18(6) of the M. P. General Sales Tax Act by a best judgment assessment for the three quarters from 25th October, 1965, to 16th August, 1966. The assessing officer served a notice dated 22nd August, 1966, on the assessee. The notice was served on the assessee on 9th November, 1966, directing him to produce his accounts on 23rd November, 1966. On that date the petitioner did not appear. His counsel had sent an application for postponement of the date. But the assessing officer did not take notice of that application as it had not been filed by a properly authorized agent. He accordingly fixed the case for ex parte assessment on the next day. On 24th November, 1966, a best judgment assessment order was passed by him by which he estimated the total sales at Rs. 3,60,000. Out of this, an amount of Rs. 1,20,000 was deducted on account of inter-State sales and the balance was divided into three p...
Maharani Padmini Kunwar Ba Sahiba of Rajpipla Vs. State of Madhya Prad ...
Court: Madhya Pradesh
Decided on: Nov-09-1970
Reported in: AIR1971MP119
Bishambhar Dayal, C.J.1. This is a petition by Maharani Padmini Kun-war Ba Sahiba, who had been granted a lamberdari lease for 30 years in 1945. Under the Abolition of Jagirs and Land Reforms Act, 1952 (Vindhya Pradesh Act No. XI of 1952) these rights were resumed on the 1st of January, 1954. The contention of the petitioner was that these rights were not Jagir rights and, therefore, could not be resumed under that Act. There was litigation about it and ultimately the Supreme Court by its judgment dated the 21st February, 1961 reported in S. Padmini Kunwar Ju Sahiba v. The State of Vindhya Pradesh (now Madhya Pradesh), AIR 1961 SC 1204, allowed the contention raised by the petitioner. As a result of this decision the property was returned to the petitioner on the 30th April, 1961. Thereafter a new Act, Madhya Pradesh Act No. 41 of 1965 (The Madhya Pradesh Swatwa-dhartk Adhikar Sampatti (Vindhya Pradesh Kshetra) Adhiniyam, 1965) was passed by the Legislature of the State. By this Act ce...
Mannoolal Deshmukh Vs. N.L. Shrivastava and ors.
Court: Madhya Pradesh
Decided on: Nov-09-1970
Reported in: AIR1971MP206; 1971MPLJ104
Bishambhar Dayal, C.J. 1. This is a writ petition by Mannoolal Deshmukh challenging the programme determined for the election of the Board of Directors to respondent No. 2 Durg District Birendra Central Co-operative Bank Ltd., Durg (hereinafter referred to as the Society). Learned counsel appearing for the petitioner has raised three points on which he contends that the notice and the programme for the elections are invalid. The first contention raised by learned counsel is that the Society has not complied with the provisions of Rule 40 of the M. P. Co-operative Societies Rules, 1962, framed under the M. P. Co-operative Societies Act, 1960, inasmuch as the bye-laws of the Society do not provide as to whether all the members of the Society will vote for electing representatives of particular groups of societies or the election of a representative of a group of societies will be held on votes of the members of that group of societies alone. Rule 40 is as follows:--'40 (1) A society may,...
Kumari Kiran JaIn Vs. Board of Secondary Education, M.P., Bhopal Throu ...
Court: Madhya Pradesh
Decided on: Nov-06-1970
Reported in: AIR1971MP81; 1971MPLJ113
Bishambhar Dayal, C.J. 1. This is a petition by Kumari Kiran Jain who appeared in the High School Certificate Examination, conducted by the respondent, Board, originally in the year 1969 in Biology group. She failed in two subjects -- Elementary Mathematics and Physics. She was allowed to appear in the supplementary examination in 1969. She appeared in that examination, but passed only in Elementary Mathematics and again failed in Physics. Therefore, she was allowed to appear along with the regular candidates in the examination held in the early part of 1970. In the examination held in 1970 practical examination in Physics had also been introduced and, therefore, she appeared both in theory and practical examinations. In 1969 no practical test was taken and the candidates were examined in Physics in two papers of theory only of 50 marks each. When the result of 1970 examination was declared, the marks received by the petitioner only in the two theory papers of 35 marks each were shown ...
Govind Prasad Agrawal Vs. Administrator of the City of Jabalpur and or ...
Court: Madhya Pradesh
Decided on: Nov-06-1970
Reported in: AIR1971MP216; 1971MPLJ215
Bishambhar Dayal, C.J.1. The petitioner Shri Govind Prasad Aaarwal has filed this petition under Articles 226 and 227 of the Constitution for quashing the order of the respondents disallowing his application for approval of the site for erection of a cinema building and the notices dated 21st November 1967 and 8th December 1967 issued under Section 302 of the M. P. Municipal Corporation Act for stopping further constructions and demolishing the constructions already made.2. The allegation of the petitioner on which he has asked for these reliefs is that he is the owner of Plot No. 810, Sheet No. 250, Napier Town, Bhortal, Jabalpur. He, intending to construct a cinema house on that plot, applied on 30th December 1965 to the respondents for approval of the site and for sanctioning the plan of the construction. No orders were passed on his application within 30 days as required by Section 295 (3) of the Act and, consequently, assuming that he must be deemed to have been permitted to make ...
Seth Sunderdas Contractor Vs. Commissioner of Sales Tax and anr.
Court: Madhya Pradesh
Decided on: Nov-05-1970
Reported in: 1971MPLJ107; [1971]28STC308(MP)
ORDERG.P. Singh, J. 1. By this petition under Article 226 of the Constitution, the petitioner seeks a writ in the nature of prohibition, against Shri R.N. Mishra, Additional Sales Tax Officer, before whom proceedings for assessment of sales tax for the year 1963-64 are pending.2. To appreciate the contentions raised in this petition, certain material facts and relevant provisions of law may first be stated. The petitioner is a partnership firm and has registered itself as a dealer under the Madhya Pradesh General Sales Tax Act, 1958. The power to assess the tax liability created by the Act is conferred on the Commissioner under Sections 18 and 19. The Commissioner is authorised by Section 30 to delegate any of his powers to officers appointed under Section 3 to assist him. One of the categories of officers that can be appointed under that section to assist the Commissioner comprises of 'Sales Tax Officer or Additional Sales Tax Officer'. 'Sales Tax Officer' is defined in Section 2(p) t...
Shyamacharan Raghubar Prasad Tiwari Vs. Sheojee Bhai Jairam Chattri an ...
Court: Madhya Pradesh
Decided on: Nov-04-1970
Reported in: AIR1971MP120
Bishambhar Dayal, C.J.1. This first appeal filed by defendant No. 1 arises out of a suit filed by the plaintiff Sheojee Bhai for ejectment of the two defendants from a building used as a cinema house, and for mesne profits.2. The case had a chequered career which will be shortly stated. But at present the main question for consideration in this appeal is about the rate at which the plaintiff is entitled to set mesne profits from the date when the lease came to an end up to the date of delivery of possession. There are certain other minor points also which will be dealt with at the proper place.3. On 18th August 1951 the plaintiff Sheojee Bhai executed a registered lease of the premises, including the electric fittings and furniture, in favour of the defendants Shyamacharan and D. B. Jadav for ten years at the rate of Rupees 1,600/- per month. This lease was to start from 22nd May 1950 and was to end on 21st May 1960. On 22nd May 1960 the plaintiff demanded possession by a telegraphic n...
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