Madhya Pradesh Court February 1970 Judgments
Santoshchandra and ors. Vs. Smt. Gyansundarbai and ors.
Court: Madhya Pradesh
Decided on: Feb-25-1970
Reported in: AIR1971MP1; 1970MPLJ363
Tare, J.1. This case had been referred for opinion to this Full Bench on the assumption that there appears to be a conflict of views between the Special Bench case of Baldeo Singh v. Gopal Singh, 1967 MPLJ 242 = (AIR 1967 Madh Pra 221) (SB) on the one hand and the other earlier Division Bench cases, namely, Dattaji Parashramji Patil v. Mst. Bhagirathi, ILR (1939) Nag 373 = (AIR 1938 Nag 183), Ratansingh v. Raghuraisingh, ILR (1945) Nag 975 = (AIR 1946 Nag 30), Dipchand Balchand v. State of M.P., 1957 MPLJ 46, Badrilal Bholaram v. State of M.P. 1963 MPLJ 717 = (AIR 1964 Madh Pra 9) and Komalata Dutta v. Ishwar Industries Ltd., 1964 MPLJ 553 = (AIR 1966 Madh Pra 169). At the outset we may observe that there is no such conflict of views and the Special Bench case of 1967 MPLJ 242 = (AIR 1967 Madh Pra 221) (SB) (supra) is distinguishable on facts. However, we propose to answer the question of court-fees that arises for consideration in the present case.2. The Division Bench has not framed ...
Tag this Judgment!The Commissioner of Income Tax, M.P. and Nagpur Vs. Ganesh Rice Mills
Court: Madhya Pradesh
Decided on: Feb-11-1970
Reported in: AIR1971MP48; [1970]77ITR889(MP); 1970MPLJ342
Tare, J.1. This is a reference by the Income-tax Appellate Tribunal, Bombay Bench 'A', under Section 256(1) of the Income-tax Act, 1961, referring the following question of law for the opinion of this Court:--'Whether on the facts and in the circumstances of the case, the sum of Rs. 23,000/- is deductible in computing the income of the assessee?'2. According to the Income-tax Appellate Tribunal the said question of law arises on the following facts and circumstances : The respondent was being assessed to income-tax for the assessment year 1962-63, i.e., the accounting year ending Diwali of the year 1961. The respondent is a registered firm carrying on the business of running a Rice Mill. On 9-3-1961 Shri Chandrashekhar, a partner of the firm, had gone from Kargi-road to Bilaspur for depositing a cheque issued to the Mill by the Government. The cheque was duly deposited and an amount of Rs. 23,000/- was withdrawn in cash for disbursement at Kargi-road, which disbursement was said to be ...
Tag this Judgment!The Gwalior Agriculture Co. Ltd. Vs. the State of Madhya Pradesh and o ...
Court: Madhya Pradesh
Decided on: Feb-06-1970
Reported in: AIR1971MP51; 1970MPLJ331
Surajbhan, J. 1. This is a writ petition by the Gwalior Agriculture Company, Limited, Dabra (hereinafter called the Company) under Articles 226 and 227 of the Constitution of India, challenging the validity of the Madhya Pradesh Sinchai (Jal Kar Manyatakaran) Adhiniyam 1964 (Act No. 27 of 1964), (hereinafter called the Act of 1964) for the reasons mentioned in paragraph 10 of the petition, and praying for the issuance of a suitable writ and direction restraining the respondents from recovering the charges and penalty imposed on the petitioner under the aforesaid Act of 1964 and for such incidental reliefs as may be found proper.2. The petitioner is a registered company at Dabra and is engaged in the cultivation of sugar-cane besides other crop. Prior to the merger of the United States of Gwalior, Indore and Malwa (i.e. the erstwhile State of Madhya Bharat) into the new State of Madhya Pradesh, the State of Madhya Bharat had passed the Irrigation Act, Samvat 2007 (Act No. 39 of 1950) (h...
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