Madhya Pradesh Court November 1978 Judgments
Lalit Lazarus Vs. Smt. Lavina Lazarus and anr.
Court: Madhya Pradesh
Decided on: Nov-24-1978
Reported in: AIR1979MP70; 1979MPLJ184
C.P. Sen, J.1. The case has come up before the Full Bench for confirmation of the decree nisi for dissolution of marriage granted by the DistrictJudge under Section 10 of the Indian Divorce Act, 1869.2. The parties in this proceeding areChristians. The petitioner's case is that he is employed as Director-cum-Psychologist in the Educational and Vocational Guidance Centre run by E.L. Church at Chhindwara. The respondent No. 1 Lavina Lazarus was married to the petitioner according to the Christian rites at Indore in Dec. 1971. After the marriage the respondent No. 1 lived with the petitioner and his family members at Chhindwara for a few days, Thereafter at the instigation of the parents of the respondent No. 1 she started demanding that the petitioner should break relations with his family members and reside separately with her. When the petitioner did not agree with this, she reacted violently and held out the threat that either she would commit suicide or poison the petitioner and his ...
Tag this Judgment!Rubber Stamp Works Vs. Deputy Commissioner of Sales Tax and anr.
Court: Madhya Pradesh
Decided on: Nov-24-1978
Reported in: 1979MPLJ483; [1979]43STC335(MP)
ORDERB.C. Verma, J.1. The petitioner, which is a partnership firm, is engaged in the business of manufacture of rubber-stamps. All such sales of rubber-stamps for the period between 22nd October, 1968, to 9th November, 1969, have been assessed to sales tax by the Assistant Sales Tax Officer, Raipur, vide order dated 30th January, 1970 (annexure P-2). This order has been confirmed in revision by the Deputy Commissioner of Sales Tax, Raipur, vide order dated 7th February, 1972 (annexure P-l). The petitioner has challenged both those orders by this writ petition.2. The petitioner's contention is that the nature of the business done by it is that of 'works contract'. Relying upon the decision in Assistant Sales Tax Officer v. B.C. Kame A.I.R. 1977 S.C. 1642, the petitioner contends that the turnover has wrongly been held to be 'sales' and the assessment of sales tax on such turnover is, therefore, illegal and without jurisdiction.3. In order to appreciate the contentions raised by the part...
Tag this Judgment!Commissioner of Sales Tax Vs. Soubhagmal Ghasiram
Court: Madhya Pradesh
Decided on: Nov-24-1978
Reported in: [1979]44STC182(MP)
G.G. Sohani, J. 1. This is a reference under Section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter called the Act, made at the instance of the Commissioner of Sales Tax, M.P. The question of law referred to this Court is as follows:Whether, in the facts and circumstances of the case, the assessment could be lawfully reopened under Section 19(1) of the M.P. General Sales Tax Act, 1958 ?2. The material facts giving rise to this reference briefly are as follows: On 9th February, 1966, an assessment order was passed by the Sales Tax Officer determining the gross turnover at Rs. 4,18,429 though according to the return it was Rs. 5,09,027. According to the return, the taxable turnover was Rs. 5,60,600, but the Sales Tax Officer determined the taxable turnover at Rs. 2,51,398. Thus, the assessing authority determined the gross and taxable turnovers substantially less than the figures shown in the return filed by the assessee. Later on, the Sales Tax Officer issued a notice under ...
Tag this Judgment!Bhojumal and Sons Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Nov-24-1978
Reported in: [1979]44STC474(MP)
ORDERG.L. Oza, J. 1. This is a petition filed by the petitioner challenging the order of the Commissioner of Sales Tax passed in Revision Case No. 15/R (Central) of 1973-74 dated 20th June, 1974.2. According to the petitioner, the petitioner is a partnership-firm registered under the Partnership Act and is a dealer in oil, oil-seeds, oilcakes, etc., in Sanyogitaganj, Indore. The petitioner is a registered dealer under the Central Sales Tax Act, 1956. This petition challenges an order pertaining to the assessment of the petitioner under the Central Sales Tax Act, 1956, for the assessment period beginning from 13th November, 1966, to 2nd November, 1967. It is alleged that, in the course of business, during the relevant period under assessment, the petitioner in the course of inter-State trade purchased from time to time groundnut oil-seeds worth in all Rs. 14,84,656 from dealers of Uttar Pradesh, Rajasthan and Punjab, who are registered dealers under the Central Sales Tax Act, and obtain...
Tag this Judgment!Ramesh Kumar Vs. Gadarai and ors.
Court: Madhya Pradesh
Decided on: Nov-22-1978
Reported in: AIR1979MP124
C.P. Sen, J.1. The appellant has preferred this appeal under Section 110-D of the Motor Vehicles Act, 1939, against the award of compensation of Rs. 18,000/-given to the respondents 1 to 3.2. The facts not in dispute are that appellant Ramesh Kumar was the owner of motor-cycle No. MPS 2689 and it was insured with the respondent No. 4, Ruby General Insurance Company Ltd. under a comprehensive policy. Ramesh Kumar owned a rice mill at Silyari where the deceased Budharu was employed as a mechanic/helper but he left his job on 3-1-1970. However, in the early hours of 16-2-1970, the appellant came to the house of the deceased at village Pano-sari and took him on his motor-cycle for starting his Mill. On their way to Silyari, the motor-cycle met with an accident and because of the head injuries the deceased died on the spot. The appellant was unhurt. According to the claimants, respondent No. 1 is the father, respondent No. 2 is the mother and respondent No. 3 is the widow of the deceased an...
Tag this Judgment!Commissioner of Sales Vs. Amir Brothers
Court: Madhya Pradesh
Decided on: Nov-21-1978
Reported in: [1979]44STC200(MP)
G.L. Oza, J. 1. This is a reference made by the Board of Revenue for getting an answer to the question:Whether, on the facts and circumstances of the case, registration under Section 7(2) of the Central Sales Tax Act is sufficient to exclude the liability of an assessee for penalty under Section 18(6) of the M.P. General Sales Tax Act for failure to apply and obtain registration under Section 7(1) of the Central Sales Tax Act, 1956 2. The facts on which this reference has been made are that the non-applicant dealer was assessed to sales tax, both under the M.P. General Sales Tax Act, 1958, and the Central Sales Tax Act, 1956, in respect of the period 5th November, 1964, to 24th October, 1965, though the dealer himself claimed that no part of his turnover during that period could be treated as turnover relating to inter-State trade. The assessing officer did not accept the contention and held that the dealer was liable to be assessed under the Central Act in respect of turnover of Rs. 3...
Tag this Judgment!idol of Shri Radhaji and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1978
Reported in: AIR1979MP129; 1979MPLJ80
G.P. Singh, C.J.1. This petition under Article 226 of the Constitution is directed against an order of the Board ofRevenue dated 23rd April 1974 andorders of other authorities passed underthe Madhya Pradesh Ceiling on Agricul- tural Holdings Act, 1960.2. The facts, briefly stated, are that there are two temples one at village Dhamda and another at village Pindri. both in Tahsil and district Durg. The temple at Dhamda is of Shri Radhakrishnaji and the temple at Pindri is of Shri Sita Ram-chandraji. By a will executed on 30th March 1897, the proprietor of the villages Dhamda and Pindri endowed 226 acres of land at village Dhamda and 326.64 acres of land at village Pindri in favour of the deities of these temples. Proceedings were taken under the Ceiling Act and the Competent Authority declared certain lands as surplus. An appeal was filed under Section 41 of the Act on behalf of the deities by the Sarvarakars of the temples which was rejected by the Additional Collector by his order date...
Tag this Judgment!Rajendra Kumar Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-17-1978
Reported in: AIR1979MP108; 1979MPLJ28
G.P. Singh, C.J. 1. This order shall also dispose of Miscellaneous Petitions Nos. 40, 120, 170, 171 and 172, all of 1977. The petitioners in all these petitions are owners of urban land in the city of Indore. The petitioners challenge the constitutional validity of the Urban Land (Ceiling and Regulation) Act, 1976 (Act No. 33 of 1976) in its application to Madhya Pradesh. The petitioners also submit that even if the Act be valid, it has not been brought into force in Madhya Pradesh. 2. The preamble of the Act shows that the Act was passed to provide for the Imposition of a celling on vacant land in urban agglomerations, for the acquisition of such land in excess of the ceiling limit, to regulate the construction of buildings on such land and for matters connected therewith, with a view to preventing the concentration of urban land in the hands of a few persons and profiteering therein and with a view to bringing about an equitable distribution of land in urban agglomerations to subserv...
Tag this Judgment!Ramnarayan and ors. Vs. Firm Mangeram Radheshyam Hardoi (U.P.) and anr ...
Court: Madhya Pradesh
Decided on: Nov-13-1978
Reported in: AIR1979MP61
B.C. Verma, J. 1. The lower Court has accepted the preliminary objection raised by the defendants-respondents to the maintainability of the suit for the relief of bare declaration without claiming any further relief. The suit has accordingly been dismissed. The plaintiffs challenge this dismissal of their suit by this appeal. 2. The case of the plaintiffs is that plaintiff No. 4 is a partnership firm. It had entered into certain commercial transactions with defendant No. 1 which is a partnership firm trading at Hardoi in U. P. Defendant No. 2 is one of the partners of the said firm. According to the plaintiffs appellants, defendant No. 1 was the commission agent and used to supply Singdana to plaintiff No. 4 on approval. The transactions ranged between Feb. 1975 to April 1975. Thereafter some dispute appears to have arisen between the parties. There was exchange of letters, telegrams and notices between the parties. 3. On 16-4-1975, plaintiff No. 4 required 5 wagons of Singdana to be s...
Tag this Judgment!Jagatguru Shri Shankaracharya Jyotish Peethadhiswar Shri Swami Swaroop ...
Court: Madhya Pradesh
Decided on: Nov-13-1978
Reported in: AIR1979MP50; 1979MPLJ305
C.P. Sen, J. 1. This is an appeal under Clause 10 of the Letters Patent by the plaintiff against the order of the learned single Judge transferring the suit from the Court of District Judge, Seoni, to the Court of District Judge, Allahabad, under Sections 22 and 23 of the Code of Civil Procedure. 2. Several centuries ago the late Jagatguru. Adishankaracharya propounded the theory of absolute Monism based on the authority of Upanishad, and his philosophy succeeded in combating Buddhism and re-establishing the religion of Vedas. For the purpose of strengthening and maintaining the doctrine of Non-dualistic philosophy, which he preached, he established four Mathas as monasteries in the four extremeties of India namely the Jootishpeeth near Badrinath, now Chamoli Garhwal, in the North. Shardamath in the West in Gujarat, Shringeri Math in the South in Mysore and Gowardhan Matha in the East at Puri and placed each one of them under the charge of one of his principal ascetic-disciples. He als...
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