Madhya Pradesh Court December 1972 Judgments
Ram Singh Madhosingh Vs. the Assistant Registrar, Co-operative Societi ...
Court: Madhya Pradesh
Decided on: Dec-14-1972
Reported in: AIR1973MP158
ORDER1. This is a petition under Articles 226 and 227 of the Constitution of India. 2. The petitioner has installed a stone crushing machine at Jawahar Tekri, Indore and it is there since 1961-62. The land occupied by the petitioner for the purposes of the machine falls within the area in respect of which the society holds lease from the State Government for stone quarry. On 18-12-1963 the society (respondent No. 2) demanded surface rent from the petitioner for the area occupied by the crushing machine at the rate of Rs. 27/- per day for 30.000 square feet or less subiect to an additional charge of Re. 1/- per day for 1000 square feet above this. The basis of this demand is the deparmental order Annexure A. The contention of the petitioner is that this demand is illegal and that the society can at the most claim rent on the basis of dead rent. Respondent No. 2 submitted a claim under Section 64 of the Madhva Pradesh Co-operative Societies Act (hereinafter referred to as 'the Act') befo...
Tag this Judgment!Commissioner of Income-tax Vs. Sheonarayan Harnarayan
Court: Madhya Pradesh
Decided on: Dec-05-1972
Reported in: [1975]100ITR213(MP); 1973MPLJ726
Tare, C.J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal, at the instance of the petitioner, namely, the Commissioner of Income-tax, has referred the following question for our opinion :' Whether, on the facts and in the circumstances of the case, the assessee-firm constituted by the instrument of partnership, dated September 20, 1952, was entitled to the grant of registration for the assessment year 1960-61, under Section 26A of the Indian Income-tax Act, 1922, when one of its two businesses, namely, liquor business, was carried on by it onthe basis of licence issued by the Government in the name of one of itspartners, Umashanker '2. The present reference arises on the following facts: The question relates to the assessment year 1960-61. The respondent-firm consisted of two partners, namely, Sheonarayan and Umashanker. Previous to that, Harnarayan was a partner of the firm along with Umashanker, but, after the death of Ha...
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