Madhya Pradesh Court October 1975 Judgments
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Smt. Mustaq Bai Vs. State Transport Appellate Tribunal, Madhya Pradesh ...
Court: Madhya Pradesh
Decided on: Oct-08-1975
Reported in: AIR1976MP20
P.K. Tare, C.J. 1. In this petition under Arts. 226 and 227 of the Constitution of India, the petitioner challenges the order of the State Transport Appellate Tribunal, dated 27-2-1973 (Petitioner's Annexure C). By the said order, the petitioner's application for restoration of the appeal to file was rejected by the State Transport Appellate Tribunal on the ground that it was barred by limitation. At this stage, we might note that the petitioner has not made any prayer for quashing the order of the State Transport Appellate Tribunal, dated 4-4-1972, dismissing the petitioner's appeal in default.2. The petitioner's husband, Nazir Ahmad, a bus operator, and other bus operators, namely, respondents 3 to 7, had applied for a stage carriage permit for the Sanjeet-Mandsaur route. The Regional Transport Authority, by order dated 12-12-1970, granted a permit in favour of the third respondent, namely, Motilal Phulchand. Against that order of the Regional Transport Authority, the petitioner file...
Smt. Shantabai Vs. Chokhelal
Court: Madhya Pradesh
Decided on: Oct-06-1975
Reported in: AIR1976MP21
Raina, J. 1. The following questions have been referred to this Bench for opinion by a Division Bench while dealing with this appeal:(1) Whether it is open to the Court to proceed under Order 17, Rule 3 of the Code of Civil Procedure in the absence of a party where the conditions laid down in the said rule are fulfilled and it appears just and proper to do so? (2) Where the Court has proceeded to decide the case on merits under Order 17, Rule 3, of the Code of Civil Procedure in the absence of a party, is it open to the party aggrieved by the decision to Hie an application for setting aside the decree by an application under Order 9 of the Code? (3) Where the party aggrieved prefers an appeal against a judgment and decree under Order 17, Rule 3 of the Code of Civil Procedure, is the Appellate Court bound to allow the appeal, merely on the ground that the Court had no jurisdiction to pass an order under Order 17, Rule and to substitute an ordei under Order 17, Rule 2 of the Code, leavin...
Mulchand Vs. Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Oct-06-1975
Reported in: [1977]107ITR932(MP)
A.P. Sen, J.1. This petition under Article 226 of the Constitution filed by a Hindu undivided family styled 'M/s. Jainarayan Mulchand', Nainpur, through its karta, is directed against the order of the Additional Commissioner of Income-tax, Madhya Pradesh, Bhopal, dated November 27, 1970, rejecting its objections to the three revised and rectified notices of demand dated March 9, 1964, issued by the Income-tax Officer, 'C' Ward, Jabalpur, under Section 156 of the Income-tax Act, 1961, by which he raised a demand on the petitioner for payment of Rs. 1,345.98, Rs. 7,384.49 and Rs. 18,388-48 towards its two annas share income from the firm, M/s. Rambilas Murlidhar and Balaram Toluram of Tumsar, for the assessment years 1956-57, 1957-58 and 1958-59. 2. The validity of the impugned notices of demand is challenged before us on two grounds, namely : (i) The Income-tax Officer acted illegally and without jurisdiction in issuing the notices of demand under Section 156 of the Income-tax Act, 1961...
Commissioner of Income-tax Vs. Mahasamund Kissan Co-operative Rice Mil ...
Court: Madhya Pradesh
Decided on: Oct-06-1975
Reported in: [1976]103ITR499(MP)
A.P. Sen, J.1. This is a reference by the Income-tax Appellate Tribunal, Indore Bench, under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Madhya Pradesh, of the following question of law to this court: for its opinion 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a portion of the assessee's income from the sale of rice in so far as it related to paddy supplied by the members of the society is exempt under Section 14(3)(i)(c) of the Indian Income-tax Act, 1922?'2. The reference relates to the assessment year 1960-61, the corresponding accounting year of which ended 30th June, 1959. The assessee is a co-operative society carrying on the business of purchase of paddy from its members as well as non-members, and of selling rice milled therefrom at a profit. Daring the accounting year in question, the books of account of the society revealed total sales of the rice at Rs. 14,28,665 disclo...
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