Madhya Pradesh Court January 1978 Judgments
Mohd. Hafeez Khan Vs. State Transport Appellate Tribunal, Gwalior and ...
Court: Madhya Pradesh
Decided on: Jan-30-1978
Reported in: AIR1978MP116; 1978MPLJ351
S.S. Sharma, J.1. This is a petition under Articles 226 and 227 of the Constitution of India for issuance of a writ of certiorari quashing the order, dated 30-8-1977 (Annexure-E), passed by the State Transport Appellate Tribunal.2. When this petition came up before a Division Bench of this Court for admission, a copy of the decision, dated 3-3-1964, in Dharam Singh v. R. T. A. Gwalior (Misc. Petn. No. 436 of 1963) was brought to the notice of the Bench. In the opinion of the Division Bench, the question that was raised was of general importance and of frequent occurrence and so it felt that the point deserved to be considered by a larger Bench. Accordingly, it has come up before us.3. The R. T. A. Bilaspur vide notification published in the Madhya Pradesh Rajpatra, dated 9-4-1976, declared scope for grant of a stage carriage permit on route Ambikapur-Nandamali via Darima for one return-trip daily. Prior to this, the permit had been granted to Motor Transport Worker, Ambikapur, but it w...
Tag this Judgment!Maharaja Bahadursingh Kasliwal Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Jan-30-1978
Reported in: [1979]116ITR96(MP)
Oza, J.1. This and Misc. Civil Case No. 133 of 1976 are references made by the Income-tax Appellate Tribunal, Indore, one at the instance of the accountable person and the other at the instance of the Controller of Estate Duty.2. The facts relevant for the purpose of disposal of these two references are:3. These references arise out of the estate duty payable on the death of the deceased, Premkumari Devi, who died on 30th April, 1958. Premkumari Devi was the wife of Shri Rajkumarsinghji. The genealogical tree of the family is as follows : Sir Hukumchand (Karta) Lady Kanchanbai (wife) | Sri rajkumarsinghji (son) Smt. Premkumari Devi (wife) __________________________|______________________________ | | | | | Rajabhadur Maharaja Jambu Chandra Yashkumar Singh Bahadur Kumar Kumar Singh (son) Singh Singh Singh (son) (son) (son) 4. There was a partition of the HUF of Sir Seth Hukumchand on 31st March, 1950. In this partition, Sir Seth Hukumchand, his wife, Lady Kanchanbai, and Shri Rajkumar...
Tag this Judgment!Girija Shanker Sharma Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Jan-30-1978
Reported in: [1978]114ITR875(MP)
G.P. Singh, J.1. This order shall also dispose of Miscellaneous Petitions Nos. 88, 89 and 90, all of 1976.2. The Central Excise Authorities, acting under the Gold Control Act, 1968, conducted a search of the premises of Shri Ramlal Sharma, who was a leading advocate of Hoshangabad. In this search, gold and gold ornaments were seized. By order dated 4th November, 1975, the Collector, Customs and Excise, ordered absolute confiscation of primary gold and 3 sovereigns. By the same order, the Collector confiscated gold ornaments weighing 13,894 grams conditionally and directed that they could be redeemed by depositing a fine of Rs. 50,000. The fine of Rs. 50,000 on payment of which the Collector had permitted the redeeming of gold ornaments was duly paid. But before the ornaments could be returned, they were seized by the income-tax authorities on 24th January, 1976, from the Superintendent, Central Excise, Nagpur, in pursuance of an authorisation issued by the Commissioner of Income-tax, M...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Binodiram Balachad and Co.
Court: Madhya Pradesh
Decided on: Jan-25-1978
Reported in: [1978]113ITR286(MP)
OZA J. - This is a reference made under section 256(1) of the income-tax Act by the Income-tax Appellate Tribunal seeking an answer on the question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to a capital loss of Rs. 90,753.'The facts relevant for the decision of this reference are that the assessee is a registered firm with its head office at Indore and branches at various other places in Madhya Pradesh. The assessee carries on business in grain, money-lending, etc., and also runs a cotton ginning and pressing factory. The assessment year is 1962-63 and the previous year ended on November 8, 1961.The assessee claimed a capital loss of Rs. 93,917 in respect of its Sanawad branch as a factory named Kailash Ginning Factory at Sanawad was purchased by the Hindu undivided family, M/s. Binodiram Balchand, in Samvat year 1986-87 for an amount of Rs. 1,25,000. Eventually, the said Hindu undivided family wro...
Tag this Judgment!Frenibai G. Anklesaria Vs. Controller of Estate Duty, M.P.
Court: Madhya Pradesh
Decided on: Jan-25-1978
Reported in: [1978]113ITR885(MP)
OZA J. - This is a reference under section 64(1) of the Estate Duty Act 1953, made by the Income-tax Appellate Tribunal.The Income-tax Appellate Tribunal has submitted the statement of case seeking the opinion of this court on the question of law as stated in the statement of case which is as under :'Whether, on the facts and in the circumstances of the case, the deposit of Rs. 1,00,000 by Smt. Frenibai in the firm of G. D. Anklesaria and Co., in which the deceased was a partner with 50% share, was correctly included in estate of deceased as property passing or deemed to pass on his death under section 10 of the Estate Duty Act, 1953 ?'The facts necessary for disposal of this reference are that the deceased, G. D. Anklesaria, had 50% share in the firm of M/s. G. D. Anklesaria and Co., Ratlam.The firm came into existence on October 24, 1957. The constitution of the firm was as under :(1)Shri G. D.Anklesaria50%(2)Smt. Frenibai G.Anklesaria (wife of No.1)10%(3)Smt. Daulatibai (sister of N...
Tag this Judgment!Pradeep Kumar Vs. Gwalior Improvement Trust
Court: Madhya Pradesh
Decided on: Jan-23-1978
Reported in: AIR1978MP179; 1978MPLJ586
H.G. Mishra, J.1. This is second appeal preferred by the plaintiff against the judgment and decree passed by the Additional District Judge, Gwalior, whereby the suit pertaining to specific performance of agreement for sale has been dismissed and the matter has been remanded for deciding other issues including the issue whether the plaintiff can get refund of the amount of sale price deposited with the respondent Trust.2. The facts so far as they are material for purposes of disposal of this appeal are that on 14-12-1961 the defendant-respondent Trust entered into an agreement for sale of a plot of land in favour of the plaintiff. The suit for specific performance of sale was instituted on 5-4-1971. The trial court dismissed the suit, aggrieved by which the plaintiff preferred appeal. The appellate court relying on 1968 Jab LJ 798: (AIR 1968 Madh Pra 150) (Ramchandra v. Manikchand) held that on the date of entering into agreement for sale i. e. on 14-12-1961 the plaintiff was a minor. T...
Tag this Judgment!Kushalchand Vs. Harlal and ors.
Court: Madhya Pradesh
Decided on: Jan-21-1978
Reported in: AIR1978MP174
ORDERC.M. Lodha, J.1. This case comes up today for arguments on the preliminary objections filed by the respondent No. 1 Harlal on 6-12-1977 to the effect that the petition is liable to be dismissed on the ground of non-compliance with the provisions of Section 81(3) read with Section 86(1) of the Representation of the People Act, 1951.2. The short facts necessary for disposal of the objections may be stated as follows:--The respondent No. 1' Harlal was declared elected as a member of the Madhya Pradesh Legislative Assembly from Sadora Constituency in the elections held on 15th June 1977. The petitioner Kushalchand was one of the candidates and since he was defeated in the elections, he filed the election petition on 29-7-1977, inter alia, on the ground of corrupt practices alleged to have been committed by the respondent No. 1. The relevant paragraph in the election petition dealing with the corrupt practices in para. 19 reads as under :--'Appeal in the name of caste and religion. Tha...
Tag this Judgment!Mohammad HussaIn Vs. Rahimbhai and ors.
Court: Madhya Pradesh
Decided on: Jan-19-1978
Reported in: AIR1978MP181
Oza J.1. In this case a stay order was granted by this Court on 23-9-1977 which wag further modified by this Court on 14-12-1977. According to the modified order the appellant was permitted to furnish two securities; one for Rs. 45,000/- and another of Rs. 30,000 and it was directed that the appellant shall furnish securities on or before 23-12-1977. It appears that the securities were filed by the appellant; one was furnished earlier which was verified and accepted and on 23-12-1977 the learned trial Court i. e. the 6th Additional District Judge passed an order that the security bond of Rs. 30,000/- which was filed on that date should be registered. It also passed an order that the earlier security bond which was accepted on 16-12-1977 should also be registered, and the Court will consider these security bonds after they have been registered.2. Learned counsel for the appellant contended that these security bonds having been furnished in pursuance of Order 41 Rule 5 of C. P. C. in vie...
Tag this Judgment!Jawaharlal Ramcharan Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Jan-19-1978
Reported in: 1978MPLJ321; [1978]41STC459(MP)
G.P. Singh, Ag. C.J.1. This is a reference made by the Sales Tax Appellate Tribunal (Board of Revenue) at the instance of the assessee. The period of assessment is from 15th November, 1963, to 3rd November, 1964. The assessee filed first quarterly return for this period one day late showing the turnover of Rs. 1,25,200. The assessee's shop was inspected by the Sales Tax Inspector on 17th November, 1964. The inspection showed that the total turnover for the first quarter amounted to about Rs. 3,26,000. The assessee deposited Rs. 20,000 as the amount of tax on the excess turnover on 18th November, 1964 and submitted a revised return on 30th November, 1964, giving the correct figure of the turnover as detected by the Inspector. The Sales Tax Officer completed the assessment by his order dated 28th February, 1966. By the same order, a penalty of Rs. 20,000 was imposed under Section 43(1) of the Madhya Pradesh General Sales Tax Act, 1958, for deliberately concealing the taxable turnover and...
Tag this Judgment!Sharadchand and ors. Vs. Vishnupant
Court: Madhya Pradesh
Decided on: Jan-14-1978
Reported in: AIR1978MP143; 1978MPLJ362
Shiv Dayal, C.J. 1. When this second appeal was placed before a learned single Judge for admission, he passed the following order:-- 'The appeal is admitted for hearing on the following questions:-- (1) (a) There being non-compliance with Section 13 (1) of the M. P. Accommodation Control Act, 1961, in the trial Court as well as in the first appellate Court, that first appeal also being by the plaintiff-landlord, was Section 13 (6) of the Act attracted in both the Courts below? (b) For the same reason, was the plaintiff entitled to a decree on the ground contained in Clause (a) of Sub-section (1) of Section 12 of the Act? 2. Is the Full Bench decision in S. S. Harishchandra Jain v. Indersingh Bedi, 1977 MP LJ 417 : (AIR 1977 Madh Pra 199) no longer good law in view of the Supreme Court decision in Radha Kishan Sao v. Gopal Modi, AIR 1977 SC 1217. Issue notice to the other side for a date to be fixed in the office. B. P. F. within a week. The aforesaid question No. 2, arising for dec...
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