Madhya Pradesh Court July 1970 Judgments
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The State of Madhya Pradesh Vs. Khan Bahadur H.H.D.H. Bhiwandiwala and ...
Court: Madhya Pradesh
Decided on: Jul-30-1970
Reported in: AIR1971MP65; 1970MPLJ805
A.P. Sen, J.1. This appeal, filed by the defendant, is directed against a judgment and decree of the Third Additional District Judge, Bhopal, dated 29th November 1966, decreeing the plaintiff's suit for declaration simpliciter.2. The material facts, shortly stated, are these. The dispute relates to rent of the Distillery buildings including office and residential quarters at Jahangirabad, Bhopal. On 26th March 1958, the plaintiff was granted a distillery contract for the wholesale supply of country spirit for the districts of Raisen and Sehore on the terms and conditions contained in the licence. It was permitted to occupy the distillery building for the manufacture of country liquor in terms of clauses 8 and 46 of the licence. The licence was in renewal of distillery contracts which the plaintiff had from the erstwhile Bhopal State right from the year 1916 onwards. For all these years, the then Government allowed the plaintiff to occupy the distillery building for execution of its exc...
V.S. Malhotra Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-29-1970
Reported in: 1970MPLJ790
Pandey, J. 1. As directed under Section 66(2) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal, Bombay, has referred to this court for its opinion the following question of law :'Whether for the concealment of income for the assessment year 1958-59 a penalty under Section 271(1)(c) of the Income-tax Act, 1961, could be validly imposed on the assessee '2. The material facts giving rise to this reference are these. The relevant assessment year is 1958-59, the corresponding account year being the one ending on March 31, 1958. The assessee is a practising advocate who takes up income-tax and sales tax cases. For the relevant account year he showed by estimate his income to be Rs. 5,000. He claimed that he had not maintained any account. The Income-tax Officer, who completed the assessment on March 29, 1963, found upon a consideration of the evidence that the assessee had concealed the particulars of his income. Since the minimum penalty leviable in this case exceeded R...
Madhya Pradesh, State Road Transport Corporation, Bairagarh Vs. Indust ...
Court: Madhya Pradesh
Decided on: Jul-22-1970
Reported in: AIR1971MP54; (1971)ILLJ447MP
Pandey, J. 1. This order shall dispose of Miscellaneous Petition No. 346 of 1968 also.2. The material facts of this case, which are for the most part not in dispute, are these. The petitioner is a corporation established under Section 3 of Road Transport Corporation Act, 1950 and, being a transport undertaking of the State, it carries on the business of providing to the general public motor transport facilities on numerous routes in different parts of the State and also on some inter-State routes. With a view to facilitating its operations, it has established divisions and depots at various places in the State. One of them is at Mandsaur and another at Dhar. In order to provide for the welfare of motor transport workers and to regulate the conditions of their work, the Motor Transport Workers Act, 1961 was placed on the Statute Book. Section 10 of that Act provides:'10. Uniforms--(1) The State Government may, by notification in the Official Gazette, make rules requiring anemployer of a...
Pannalal Umesh Kumar Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-22-1970
Reported in: 1970MPLJ791; [1971]27STC199(MP)
K.L. Pandey, J. 1. At the instance of the assessee, the Tribunal (Board of Revenue) has referred to this court under Section 44 of the M.P. General Sales Tax Act, 1958, for its opinion the following question of law:Whether or not on the facts and circumstances of the case the imposition of the penalty was legal and justified? 2. The material facts, as appearing from the statement of the case, are these: The assessee is a registered dealer who manufactures bidis for sale. During the period 1962-63 the assessee purchased goods worth Rs. 18,816 after furnishing declarations that those goods were to be used in the manufacture of other goods for resale. These goods, which were bardana, jhilli, paper, labels, motor tyres and tubes, were not specified in the assessee's registration certificate as being required for use in the manufacture or processing of goods for resale. That constituted a breach of Clause (b) of Section 10 of the Central Sales Tax Act, 1956. Therefore, the Sales Tax Officer...
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