Madhya Pradesh Court November 1977 Judgments
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Commissioner of Sales Tax Vs. Maheshwari Trading Co.
Court: Madhya Pradesh
Decided on: Nov-30-1977
Reported in: [1978]41STC336(MP)
G.L. Oza, J.1. This is a reference made by the Board of Revenue, Madhya Pradesh, Gwalior, under Section 44 of the M. P. General Sales Tax Act, 1958. In this reference the question referred is :Whether hessian is cloth falling under item No. 6 of Schedule I of the M. P. General Sales Tax Act, 1958 and as such exempted from sales tax 2. The Board of Revenue, on appeal by the assessee, held that the turnover of hessian used as packing material has to be excluded from assessment to tax and to this extent the learned member of the Board of Revenue allowed the appeal preferred by the assessee. It appears that after this the Commissioner of Sales Tax moved the Board to state the case under Section 44 of the M. P. General Sales Tax Act, 1958 and the Board has made the reference seeking an opinion on the question referred to above.3. Schedule I, entry No. 6, refers to cloth and a Division Bench of this Court in Commissioner of Sales Tax, M.P. v. New Bhopal Textile Ltd. Bhopal 1970 M.P.L.J. 607,...
Addl. Commissioner of Income-tax Vs. Vidhya Sagar Hasija
Court: Madhya Pradesh
Decided on: Nov-28-1977
Reported in: [1979]117ITR249(MP)
Sohani, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, hereinafter called 'the Act,' at the instance of the Addl. CIT, Madhya Pradesh, Bhopal. The Income-tax Appellate Tribunal, Indore, has referred the following question of law to this court for its opinion:'Whether, on the facts and the circumstances of the case, the Tribunal was justified in law in holding that the status of the assessee is that of an HUF in regard to the share income from Central India Motors ?'2. The facts material for the purpose of this reference are as follows: the assessee is an individual and the assessment years involved in this reference are 1965-66, 1966-67, 1967-68 and 1968-69 for which the accounting years ended on 31st March, 1965, 31st March, 1966, 31st March, 1967, and 31st March, 1968. For the assessment year 1962-63 the assessee had filed a return, but it was revised by him on 3rd February, 1965. In the revised return, it was contended by the assessee that the income rec...
Omprakash Vs. the State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-23-1977
Reported in: AIR1978MP59
Shiv Dayal, C.J.1. Six questions have been referred to this Bench for answer.2. The Madhya Pradesh Educational Service (Collegiate Branch) Recruitment Rules, 1967 (hereinafter called the 'Recruitment Rules') came into force with effect from May 2, 1969. Rule 13 (5) provides for emergency appointment. It reads thus:--'13 (5) Emergency appointments.-- If Commission's panel of selected condidates is not available, the post may be filled by emergency appointments in the following manner:-- (a) an advertisement shall be issued by Government; (b)' Applications for emergency appointments shall be submitted in the form prescribed in Schedule V. (c) Applications received shall be registered and tabulated according to the following criteria:-- CategoryQualificationsDivision inM.A./M.Sc./M.Com.(1)(2)A(i) I plus Ph.D. plus experience of teaching for at least 6 months in a Government College of M. P.(ii) I plus Ph.D.B(i) II plus Ph. D. plus experienceof teaching for at least 6 monthsin a Govt. Coll...
Smt. Mankunwar Bai and ors. Vs. Sunderlal Jain
Court: Madhya Pradesh
Decided on: Nov-19-1977
Reported in: AIR1978MP54
Shiv Dayal, C.J.1. The following question has been referred to this Bench for opinion:--'Whether in compliance with the requirement of Sub-section (1) of Section 13, is it necessary for the defendant-tenant to pay to the landlord or deposit in Court the amount of arrears of rent, the recovery of which has become barred by limitation and which the landlord-plaintiff on his part cannot recover by process in the Court?'2. The appellants' suit instituted in the court of the Fourth Civil Judge, Class II, Raipur, was for ejectment of the defendant-tenant and for recovery of Rs. 648 as arrears of rent and Rs. 90 as damages for use and occupation. It appears that the plaintiffs claimed in the suit arrears of rent for the period from July 1, 1962 to Aug. 31, 1969. The suit was instituted on February 10, 1970, which means that the claim included partly arrears which had become barred by time. A notice of demand of arrears of rent and to quit had been served on the defendant on July 19, 1969, in ...
Devisingh and ors. Vs. the State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-19-1977
Reported in: AIR1978MP100; 1978CriLJ585; 1978MPLJ238
Shiv Dayal, C.J. 1. Devisingh the first appellant, had admittedly not attained the age of 16 years on the date of the offence. He was then a 'child' within the meaning of the definition contained in Section 2(c) of the M. P. Bal Adhiniyam, 1970 (No. 15 of 1970) (hereinafter called the 'Bal Adhiniyam'). He was tried for the offence of murder punishable under Section 302, Penal Code. Be was, along with three other accused, tried by the Sessions Judge, Seoni, who found him guilty of that offence. However, he was dealt with under Section 6 of the Bal Adhiniyam. 2. He preferred this appeal for his acquittal. When the appeal went before a Division Bench, the following question arose, which has been referred to us for opinion:-- 'Whether the exclusive jurisdiction conferred by the provisions of the Bal Adhiniyam, 1970, on Juvenile Courts to try a 'child' within the meaning of the definition contained in Section 2 (c) of the Adhiniyam for all offences, including those punishable with life impr...
The Kanhan Valley Coal Company Pvt. Ltd., Nagpur and anr. Vs. the Jana ...
Court: Madhya Pradesh
Decided on: Nov-18-1977
Reported in: AIR1978MP69; 1978MPLJ67
J.S. Verma, J.1. In this petition as well as Miscellaneous Petitions Nos. 352, 353, 354, 491, 492, 493 and 500 of 1970, one common question has been referred for decision by this Full Bench. This decision shall govern the disposal only of that question in all these petitions.2. The question for decision by this Full Bench is only one, which is as follows:--'Whether the continuance of the Coal Cess Rules, 1935, made under the C. P. Local Self Government Act, 1920, on reorganization of the States after 1-11-1956 empowering the recovery of the coal cess thereunder within the district of Chhind-wara alone in the new State infringes Article 14 of the Constitution of India?'Even though in the petition, violation of Article 14 is alleged for several reasons, at the hearing before us Shri Y. S. Dharmadhikari, learned counsel for the petitioners in all these cases, expressly confined the petitioners' case on the basis of Article 14 only to the above ground. We shall, therefore, confine our opin...
Smt. Yuvrani Tank Rajeshwari Devi Vs. Harilal and ors.
Court: Madhya Pradesh
Decided on: Nov-15-1977
Reported in: AIR1978MP201; 1978MPLJ433
N.C. Dwivedi, J.1. This is an appeal by Smt. Yuvrani Tank Rajeshwari Devi, the petitioner against the decision of the District Judge, Bilaspur, in Misc. Judicial Case No. 2 of 1970 decided on 24th Dec. 1971 whereby her petition under Section 263 of the Indian Succession Act was dismissed.2. Late Raja Bahadur Leeladhar Singh was the ex-ruler of Sakti and left behind him his widow Smt. Indumati Devi respondent No. 2, Smt. Rajkumari Gyanda Devi respondent No. 5 is the daughter of late Raja Bahadur Leeladhar Singh. Yuraj Jivendranath Bahadur Singh was the pre-deceased son of late Raja Bahadur Leeladhar Singh. He left behind him his two sons. Surendra Nath Bahadur Singh and Pushpendra Nath Bahadur Singh, respondents 3 and 4 respectively and the petitioner his widow.3. Respondent No. 1 had filed a petition in the Court of District Judge, Bilaspur for obtaining a probate in respect of a will executed by late Raja Bahadur Leeladhar Singh. This was registered as Civil Suit No. 3-A of 1965. The ...
Brij Gopal Denga and ors. Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-09-1977
Reported in: AIR1978MP122
G.P. Singh, J. 1. In this petition under Article 226 of the Constitution, one of the points raised is that Section 19 (c) (2) of the Madhya Pradesh Cooperative Societies Act, 1960, is ultra vires for two reasons: First, that it offends Article 19(1)(c) of the Constitution; and secondly, that it suffers from excessive delegation. When the petition came up for admission before a Division Bench (K. K. Dubey and R. K. Tankha, JJ.), the learned Judges referred the petition to a Bench of five Judges. It was also impliedly indicated that the Bench of five Judges would first consider the question whether, when in a petition the constitutional validity of a State law is raised, the petition can be placed before a Bench of two Judges for purposes of admission in view of Article 228A of the Constitution. It is on this question that we have heard arguments and it is this question which. I proceed to decide by this order. 2. Under the rules of the High Court made in exercise of the powers conferred...
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