Madhya Pradesh Court January 1972 Judgments
J.K. Agents Private Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-25-1972
Reported in: 1972MPLJ442
Bishambhar Dayal, C.J.1. This order shall govern the disposal of Miscellaneous Civil Case No. 190 of 1969.2. These are two Miscellaneous Civil Cases being applications under Section 66(3) of the Indian Income-tax Act, 1922. The Tribunal rejected the first application of the assessee for referring the case to the High Court on the ground that it was barred by time because the remittance of Rs. 100 was not received within time. It was also held that this application for reference was not sufficient for referring all the questions asked for in the application as they related to two cross-appeals and that a second application for reference was also necessary.3. The facts which have given rise to the questions may be stated in short. The assessee filed an appeal against the assessment order dated 18th September, 1962, before the Appellate Assistant Commissioner of Income-tax. His appeal was partly allowed and a sum of Rs. 4,800 was deleted from the income as proper expense on entertainment....
Tag this Judgment!J. K. Agents Private Ltd. Vs. Commissioner of Income-tax, Madhya Prade ...
Court: Madhya Pradesh
Decided on: Jan-25-1972
Reported in: [1972]86ITR793(MP)
BISHAMBHAR DAYAL C.J. - This order shall govern the disposal of Miscellaneous Civil Case No. 190 of 1969.These are two Miscellaneous Civil Cases being applications under section 66(3) of the Indian Income-tax Act, 1922. The Tribunal rejected the first application of the assessee for referring the case to the High Court on the ground that it was barred by time because the remittance of Rs. 100 was not received within time. It was also held that this application for reference was not sufficient for referring all the questions asked for in the application as they related to two cross-appeals and that a second application for reference was also necessary.The facts which have given rise to the questions may be stated in short. The assessee filed an appeal against the assessment order dated 18th September, 1962, before the Appellate Assistant Commissioner of Income-tax. His appeal was partly allowed and a sum of Rs. 4,800 was deleted from the income as proper expense on entertainment. Agains...
Tag this Judgment!Gopal Krishna Vs. Kamta Prasad
Court: Madhya Pradesh
Decided on: Jan-24-1972
Reported in: AIR1972MP193; 1973MPLJ11
1. This is an appeal by the defendant (as Pauper) against the judgment and decree of the Second Additional District Judge. Gwalior whereby the adoption deed dated 30-6-1960 in his favour was declared null and void and the possession of the houses and lands as per paragraph 7 of the plaint was ordered to be delivered to the plaintiff.2. The plaintiff Kamta Prasad is the son of Ramchandra (P.W. 1) while the defendant Gopal Krishna is the son of Harimohan (D. W. 2). Both of them were closely related to the deceased Gyasiram who adopted the plaintiff on 8-9-1953 and executed a registered document (Ex. P. 1) in his favour. The deceased also adopted the defendant on 30-6-1960 and executed a registered document (Ex. P.4-A) in his favour. Gyasiram died on 30-7-1960.3. The plaintiff's case is this : Gyasiram adopted him by performing due ceremony. After adoption the plaintiff lived with Gyasiram and studied. Since Gyasiram was not able to look after him properly he sent him to Ramchandra (P.W. ...
Tag this Judgment!Rajendra Kumar Verma Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-18-1972
Reported in: AIR1972MP131; 1972MPLJ648
Bishambhar Dayal, C.J.1. This is a writ petition under Article 226 of the Constitution of India challenging the recovery being made against the petitioner in the following circumstances:--The respondents advertised for receiving tenders for the sale of Tendu-Patta. (leaves) from unit No. 7, Budni. The petitioner gave a tender in pursuance of the tender notice No. 1972-X. 69 dated 25-3-1969 at the rate of Rs. 38.25 p per standard bag. He also deposited some amount as security. The tenders were to be opened on 9th April 1969 but before they were actually opened, the petitioner made an application (Annexure 'A') resiling from his tender and requested that since he has withdrawn his tender it may not be opened at all. The tender was, however, opened as this was the only tender submitted for that unit.It is contended that subsequently the unit was also auctioned but since no offers were received, the tender of the petitioner was sent to the Government for acceptance. The Government accepted...
Tag this Judgment!Bhagwandas Gajju Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-17-1972
Reported in: AIR1972MP95
Bhave, J.1. This petition under Article 226 of the Constitution of India is directed against the Notification dated 27-2-1970 of the Agriculture Department purporting to appoint, in exercise of powers under Section 7-A of the Madhya Pradesh Agricultural Produce Markets Act, 1960, a Managing Committee for Bhander Market in Tahsil Bhander of Gwalior District.2. Section 7-A of the Act provides that 'when a market is established For the first time the State Government shall have powers to appoint etc. etc.' The contention is that the provisions of Section 7-A of the Act are applicable to markets esta-blished for the first time under the present Act and not to the markets which were already in existence and were continued under the present Act. The market in question, which was established under the Qawaid Mandi Hat Gwalior and further continued under the Madhya Bharat Agricultural Produce Markets Act, 1952 and under the present Act, could not be said to be the first market established unde...
Tag this Judgment!Bhagwandas and anr. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-17-1972
Reported in: 1972MPLJ568
Bishambhar Dayal, C.J. 1. This order will also govern the disposal of Miscellaneous Petition No. 618 of 1970.2. These are two petitions under Article 226 of the Constitution challenging the validity of the Madhya Pradesh Nirashriton Ki Sahayata Adhiniyam, 1970 (M.P. Act No. 12 of 1970. hereinafter called the Act). Several grounds have been taken for attacking individual provisions of the Act. but the general attack against the Act is that the State Government has no power to pass any legislation on the subject of providing for the helpless. Individual provisions of the Act are challenged either upon the ground that the State Legislature has delegated uncontrolled power to the executive and the delegation is invalid or on the ground that the provisions infringe the equality clause under Article 14 of the Constitution.3. Before dealing with the individual provisions and the grounds on which they have been attacked, it may be noted that the main purpose of the Act is to place the responsi...
Tag this Judgment!Commissioner of Sales Tax Vs. Associated Cement Company Limited
Court: Madhya Pradesh
Decided on: Jan-14-1972
Reported in: 1972MPLJ504; [1972]29STC577(MP)
Bishambhar Dayat, C.J. 1. This judgment shall govern the disposal of two other Miscellaneous Civil Cases Nos. 234 and 235 of 1971 (The Commissioner of Sales Tax, Madhya Pradesh v. Associated Cement Company Limited, Nowrazabad Colliery, Shahdol) also.2. These are three references under Section 44(1) of the M. P. General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax. Although three cases referred to are for the different periods but the facts on which the question arises are exactly the same. The question referred in all these three cases is common :Whether on the facts and in the circumstances of the case the amount of sales tax charged separately on the sale of coal will not form part of the turnover.The facts on which the question arises are not in dispute. The non-applicant is running a coal mine. During the period in question, coal was a controlled commodity. The price of coal was fixed by a notification (annexure D). Relevant part of the notification is Tabl...
Tag this Judgment!Kalka Prasad Lajja Ram Vs. Election Officer, Gwalior
Court: Madhya Pradesh
Decided on: Jan-13-1972
Reported in: AIR1973MP91
Dwivedi, J. 1. This is a petition under Article 226 of the Constitution ofIndia.2. The petitioner's case is this:--The petitioner Kalka Prasad and the respondent No. 3 Badamsingh were candidates for the office of the Panchas to Devri Kalan Gram Panchayat. The election was scheduled to take place on 17-5-1970 for which the petitioner was allotted the symbol of Bullock and the respondent No. 3 Badamsingh the symbol of scales (annexure A-1). According to sub-rule (5) of Rule 30 of Madhya Pradesh Gram Panchayats Election and Co-option Rules, 1963, the allotment of symbol is final. The petitioner and the respondent No. 3 Badamsingh canvassed on the basis of these symbols. The pamphlet distributed by the respondent No. 3 Badamsingh was as per Annexure A-2. In the election, the symbol of Bullock polled 46 votes while the symbol of scale 32 votes. The petitioner who was allotted the symbol of bullock ought to have been declared elected but the Election Officer, respondent No. 1 declared respon...
Tag this Judgment!Smt. Sita Bai Gangrade Vs. Smt. Vidhyawati Gangrade
Court: Madhya Pradesh
Decided on: Jan-13-1972
Reported in: AIR1972MP198; 1972MPLJ510
Naik, J. 1. This is a civil revision arising out of an order passed on 2-9-1970 in Miscellaneous Judicial Case No. 3 of 1970.2. The aforesaid order came to be passed under the following circumstances :The non-applicant Vidyawati Bai filed a Civil suit, Civil Suit No. 1-A of 1967, inter alia, for a declaration that she was the owner of the suit house, situate in Wright Town. Jabalpur. After the plaintiffs evidence had been recorded, the defendant on 29-3-1968 applied for an opportunity to adduce evidence. The application was allowed subject to the payment of Rs. 50.00 as costs, which was made a condition precedent. After a few adjournment when the case came up for hearing on 27-6-1968, the defendant was absent and no witnesses were present on her behalf. The Court, therefore, ordered that the case of the defendant be closed and fixed the case for arguments. After hearing the arguments, the learned Additional District Judge, on 20-7-1968, delivered the judgment decreeing the suit of the ...
Tag this Judgment!Tandon and Sons, Rewa and ors. Vs. State Transport Appellate Authority ...
Court: Madhya Pradesh
Decided on: Jan-10-1972
Reported in: AIR1972MP99
Bishambhar Dayal, C.J. 1. This is a writ petition by three permit-holders of stage carriage permits. They applied for , extension of their route. These applications were published and objections were filed by respondent No. 3 to this extension. After hearing both the parties the Regional Transport Authority granted an extension which was to the extent of 53 miles. Against this extension respondent No. 3 filed an appeal. The appellate authority considered in detail the arguments advanced by the appellant (respondent No. 3 here) as well as the respondents (petitioners here). One of the questions raised before the appellate authority was that no appeal lay against an order merely extending the route over an existing permit. This argument was repelled on the ground that an extension of 53 miles was really not a mere variation of the permit but that it amounted to a new grant and hence respondent No. 3 who had opposed that grant was entitled to file an appeal under Section 64(1)(f) of the M...
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