Madhya Pradesh Court August 1975 Judgments
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Commissioner of Income-tax Vs. Kisan Co-operative Rice Mills Ltd.
Court: Madhya Pradesh
Decided on: Aug-04-1975
Reported in: [1976]103ITR264(MP)
Bajpai, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, on the application of the Commissioner of Income-tax, Madhya Pradesh. The question of law referred by the Tribunal to this court for opinion is as below : '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 sale of rice in so far as it relates to paddy purchased from the members of the society is exempt under Section 81(i)(c) of the Income-tax Act, 1961 ?' 2. The facts disclosed from the statement of case are as below : It is not disputed that the assessee, M/s. Kisan Co-operative Rice Mills, Mahassmund, is a co-operative society registered under the M.P. Co-operative Societies Act. It is also not disputed that the members of the society sold paddy itself to the society and after purchasing the paddy, the society subjected the same to the process of milling and the rice, so milled, was sold by the society. Apart from...
Prem Bai Vs. the State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Aug-01-1975
Reported in: AIR1976MP35
Bajpai, J. 1. This petition has been heard along with M. P. No. 1169 of 1974 (Sardar Bahu and another v. The State of Madhya Pradesh and 2 others), since both the petitions are based on similar facts and common grounds and are against the common notifications under Sections 4 and 6 of the Land Acquisition Act. Shri S. L. Jain, learned counsel appearing for the petitioners, in both the cases, had also made the statement that the arguments put forth in this petition will also be adopted for the other petition, i.e. M. P. No. 1169/ 74. Under these circumstances, the order passed in this case will also govern the disposal of M. P. No, 1169/74.2. Certain agricultural lands belonging to the petitioners in both the cases have been acquired in accordance with the provisions of the Land Acquisition Act for the purposes of establishing industry in Sagar district and the said purpose has been declared as public purpose for which acquisition has been made by the State Government Notifications unde...
Dr. Mangat Ram Lalwani Vs. the Collector, Jabalpur and anr.
Court: Madhya Pradesh
Decided on: Aug-01-1975
Reported in: AIR1976MP44
Bajpai, J.1. The petitioner. Dr. Mangat Ram Lalwani, is a medical practitioner residing at New Basti, Katni. Admittedly, he is a refugee from West Pakistan and has settled, on rehabilitation, at Katni, He belongs to the area of Jacoba-bad in Sindh.2. By this petition, the petitioner seeks the relief that the order passed by the Collector (Annexure J) cancelling the certificate issued by the Tahsildar in hie executive capacity, showing the petitioner as one belonging to Scheduled Caste, on the ground that the Sindhi refugees coming from West Pakistan have not been declared as members of the Scheduled Caste and that the certificate issued by the Tahsildar was wrong (be quashed). This certificate was obtained for trying to secure an admission to the M.B.B.S. course in medical colleges of this State in the category of candidates of Scheduled Caste. There are certain concessions and preferences granted for the candidates of the Scheduled Caste in respect of admission to the aforesaid colleg...
Mst. Mankuwar Bai Vs. Udairam
Court: Madhya Pradesh
Decided on: Aug-01-1975
Reported in: AIR1977MP64
ORDERS.M.N. Raina, J.1. This is a reference by the Civil Judge Class II, Gariaband under Section 113 of the, Code of Civil Procedure.2. Mst. Mankuwar Bai obtained a decree for Rs. 960/- against Udairam on 16-12-1972 in the Court of Civil Judge, Class II, Gariaband. It was not disputed before me that Udairam belongs to Scheduled Caste and as such his case is governed by the provisions of Madhya Bradesh Anusuchit Jati Tatha Anusuchit Janjati Rini Sahayata Adhiniyam, 1967 (hereinafter referred to as 'the Act').3. From the facts stated in the reference it would appear that the decree-holder had filed an application for execution of the decree on 4-1-1973. It appears that the execution could not proceed till December, 1973 in view of a notification issued by the State Government under Section 61 of the Code of Civil Procedure. After the proceedings were resumed the judgment-debtor filed an application praying that the case be transferred to Debt Relief Court for decision aS the trial Judge ...