Madhya Pradesh Court April 1978 Judgments
R.K. Karanjia and ors. Vs. Sewak Ram Sobani
Court: Madhya Pradesh
Decided on: Apr-15-1978
Reported in: 1979CriLJ1494
ORDERM.L. Malik, J.1. The three Criminal Revisions Nos. 701 of 1977 (R. K. Karanjiya and Ors. v. Sewakram Sobhani), 105 of 1978 (R.K. Karanjiya and Ors. v. Sewakram Sobhani) and 103 of 1978 (R.K. Karanjiya and Ors. v. Sewakram Sobhani) are being disposed of by this common order.2. To state the facts, the applicant No. 1 is the Editor of Weekly 'BLITZ', which is published from Bombay and the rest of the applicants are connected with the 'BLITZ' publication in one capacity or the other. The 'BLITZ' Weekly is published in three languages viz. English, Hindi and Urdu.3. During the period of Emergency between June, 1975 and March, 1976. the non-applicant Sewakram Sobhani was a 'MISA' detenu and was lodged in the Bhopal Central Jail. Also were lodged in the same Jail two lady de-tenues viz. Sm. Uma Shukla and Smt. Ramkal Mishra, Advocate. The husband of Smt. Shukla is a practising Advocate at Bhopal but he was not a detenu. It is undisputed that Smt. Uma Shukla became pregnant while she was ...
Tag this Judgment!Commissioner of Income-tax Vs. Seth Gopaldas (H.U.F.)
Court: Madhya Pradesh
Decided on: Apr-14-1978
Reported in: [1979]116ITR577(MP); 1979MPLJ512
Verma, J.1. This reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter called ' the Act'), has been made at the instance of the Commissioner of Income-tax to answer certain questions, said to arise out of the order dated June 15, 1970, of the Income-tax Appellate Tribunal, Indore Bench, Indore, in I.T.A. No. 338 (Ind) of 1969-70. The questions so referred for the opinion of this court are the following, viz:'(1) Whether a Hindu father has a right to bring about a partial partition among his sons inter se as part of his patria potestas and without the consent of his sons ? (2) If the answer to question No. 1 is in the affirmative, whether on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the assessee's claim for recording a partial partition was valid ? (3) Whether, on the facts and circumstances of the case, the Tribunal was justified in allowing the claim for partial partition as per the application of the assessee ...
Tag this Judgment!Commissioner of Sales Tax Vs. Project Automobiles
Court: Madhya Pradesh
Decided on: Apr-14-1978
Reported in: [1978]42STC279(MP)
A.P. Sen, C.J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, by the Board of Revenue, Madhya Pradesh, at the instance of the Commissioner of Sales Tax, M. P., referring to the court the following question for its opinion, namely :Whether, in the facts and circumstances of the case, the sale price of the Ambassador car should be included in the taxable turnover of the assessee? (The car was purchased for office use after full payment of Central sales tax, namely, 10 per cent.)2. The assessee, M/s. Project Automobiles, Bhilai, is a distributor of Ambassador cars and is a registered dealer in automobiles and their accessories. The assessee purchased one Ambassador car for its office use after payment of full Central sales tax at 10 per cent and later on sold it for Rs. 10,500. The assessee's contention was that this was a casual sale, not connected with its business. The Assistant Commissioner of Sales Tax, Raipur, as well as the Deputy Commi...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Rampratap Shankarlal
Court: Madhya Pradesh
Decided on: Apr-10-1978
Reported in: [1979]117ITR662(MP)
Oza, J.1. This is a reference made by the Income-tax Appellate Tribunal referring to us the question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that as soon as the notice under Section 139(2) of the Income-tax Act, 1961, is served upon the assessee, the period of default under Section 139(1) comes to an end '2. The assessment year is 1963-64 for which the previous accounting year was 1962-63. Under Section 139(1) of the I.T. Act, 1961, return was to be filed by the assessee voluntarily on or before 30th June, 1963. On June 28, 1963, it appears that the assessee submitted an application for extension of time up to the 30th September, 1963. On 10th February, 1964, a notice under Section 139(2) was served on the assessee calling upon him to file a return within 30 days. Return was filed by the assessee ultimately on March 21, 1966. The ITO, therefore, while proceeding with the assessment, gave a notice under Section 271(1)(a)...
Tag this Judgment!Commissioner of Income-tax Vs. Agha Abdul Jabbar Khan
Court: Madhya Pradesh
Decided on: Apr-07-1978
Reported in: [1980]122ITR803(MP)
A.P. Sen, C.J.1. This judgment will also dispose of Miscellaneous Civil Case No. 668 of 1972 (CIT v. Agha Abdul Jabbar Khan) and Miscellaneous Civil Case No. 144 of 1973 (CIT v. Agha Abdul Jabbar Khan).2. These three cases pertain to the assessment year 1961-62, the previous year of which ended on March 31, 1961. The assessee is a Sunni Mohomedan. The question before the Income-tax Appellate Tribunal was whether the income from the property standing in the name of the assessee's wife, could be assessed as income of the assessee under the provisions of Sub-section (3)(a)(iii) of Section 16 of the Indian I.T. Act, 1922. According to the assessee, he had transferred for consideration the property, from which the income in question arose, to his wife for a consideration of Rs. 1,00,000. His case was that at the time of his marriage with the transferee, in 1930, a meher of Rs. 10,000 had been fixed. But, in February or March of the year 1960, in consultation with his legal advisers, he enha...
Tag this Judgment!Sardar Arjunsingh Ahluwalia (Decd) (Through L.R. Smt. Manjit Ahluwalia ...
Court: Madhya Pradesh
Decided on: Apr-04-1978
Reported in: (1979)13CTR(MP)142; [1980]124ITR347(MP)
Sohani, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961, hereinafter called 'the Act'. By this reference, the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law to this court :'1. Whether, on the facts and in the circumstances, the Tribunal is justified in law in holding that the income of the assessee became liable to be assessed in the assessment years 1966-67 and 1967-68 and not in the years 1946-47 and 1947-48 ?2. Whether, on the facts and in the circumstances, the Tribunal was justified in law in holding that as the liability itself was disputed by M/s. Kalyanmal Mills, the assessee's right to receive remuneration or commission under the terms of the agreement accrued only on the decision of the High Court on December 14, 1965 '2. The material facts giving rise to this reference briefly are as follows : The assessee, Sardar Arjunsingh Ahluwalia, who was assessed as an individual, died during the pendency of these pr...
Tag this Judgment!Commissioner of Sales Tax Vs. Shivnarayan Jagatnarayan
Court: Madhya Pradesh
Decided on: Apr-03-1978
Reported in: [1978]42STC315(MP)
ORDERJ.S. Verma, J.1. This is a reference under Section 44 of the M. P. General Sales Tax Act, 1958, made by the Board of Revenue at the instance of the Commissioner of Sales Tax to obtain the opinion of this court on the following question, namely :Whether a subsequent sale to be entitled for exemption under Section 6(2) of the Central Sales Tax Act, 1956, must be supported by the production of C form declarations (in addition to form E-I) as required by Rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957, or whether the assessing authority is bound to grant exemption on production of E-I form from the selling dealer even though no C form declarations from the purchasing dealer are produced?This question arises out of the Tribunal's order dated 28th October, 1969, passed in Appeal No. 247-IV/68, which was an appeal under Section 38(2) of the M. P. General Sales Tax Act, 1958. The relevant period of assessment is 1963-64.2. The assessee, M/s. Shivnarayan Jagatnarayan of Raig...
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