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Madhya Pradesh Court January 1979 Judgments

Jan 30 1979

Ashok Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Jan-30-1979

Reported in: AIR1979MP135

Oza J.1. This petition has been filed by the petitioner who had filed a nomination paper for election to Ward No. 16 of the Ujjain Municipal Corporation. His nomination paper was scrutinized and ultimately accepted. According to the petitioner, the date fixed for withdrawal by the Collector, Ujjain, was 16th Oct. 1978 up to 3-0 P.M. The petitioner alleges that he went to the Supervising Officer respondent No. 3 at 2 minutes past 3-0 P.M. but his withdrawal was not accepted as it was not done up to 3-0 P.M. on 16th Oct., 1978. According to the petitioner, under Rule 17 of the Madhya Pradesh Municipal Corporation (Preparation, Revision and Publication of Electoral Rolls and Selection of Councillors) Rules 1963 (hereinafter called 'the Rules') a candidate should have been permitted to withdraw his nomination up to 23rd Oct. as what is provided in Rule 17 is that withdrawal is permissible up to a date which is fourteen days before the date of election. According to the petitioner, by refus...

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Jan 30 1979

The State of Madhya Pradesh and ors. Vs. the Bengal Paper Mills Compan ...

Court: Madhya Pradesh

Decided on: Jan-30-1979

Reported in: 1979MPLJ478; [1979]44STC347(MP)

G.P. Singh, C.J. 1. The respondent in this appeal is a company incorporated under the Indian Companies Act. The respondent carries on the business of manufacturing paper. The respondent's paper mills are situated at Raniganj in the State of West Bengal. The respondent obtained a forest contract on 8th May, 1968, for extraction of bamboos from the forests situated in the Bilaspur, Raigarh and North Surguja Forest Divisions of the State of Madhya Pradesh. The contract is for a period of 12 years commencing from 16th October, 1968, and ending on 30th June, 1980. Between 1968 and 1971, the appellant-State recovered from the respondent diverse sums of money aggregating Rs. 1,70,786.48 on account of sales tax alleged to be payable under the Madhya Pradesh General Sales Tax Act, 1958, in respect of bamboos felled and removed by the respondent from the forests in Madhya Pradesh to its mills at Raniganj in West Bengal. The respondent also paid a sum of Rs. 1,385.56 on account of sales tax in re...

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Jan 20 1979

Security Paper Mill Vs. Hari Sankar Namdeo and anr.

Court: Madhya Pradesh

Decided on: Jan-20-1979

Reported in: (1980)IILLJ61MP

G.P. Singh, C.J.1. Hari Shanker Namdeo, who is respondent No. 1 in this petition, was employed as a temporary lower division clerk in the Security Paper Mill, Hoshangabad, which is a paper mill established by the Central Government for manufacture of paper for printing currency-notes. Under the Rules of the Paper Mill, a person, before he is employed, is required to fill in a form known as 'Attestation Form' wherein he is required to furnish details of his antecedents including all previous employments. The attestation form contains a warning that if the fact that false information has been furnished or that there has been suppression of any factual information in the attestation form comes to notice at any time during the service of the person, his services would be liable to be terminated. Respondent No. 1 in his attestation form did not disclose that he was employed temporarily as a lower division clerk in the office of the District & Sessions Judge, Hosahngabad, during the period f...

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Jan 19 1979

Controller of Estate Duty Vs. B.K. Tiwari

Court: Madhya Pradesh

Decided on: Jan-19-1979

Reported in: [1981]130ITR515(MP)

Oza, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Indore, at the instance of the Controller of Estate Duty, Madhya Pradesh, on the following questions :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that, even if the two properties belonged to the HUF, the value of the properties could not be charged to estate duty?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the deceased, who was the karta of the HUF, had no power of disposition over the properties in question of the HUF standing in the names of Smt. Savitridevi and Basant Kumar ?'2. The facts stated in the reference are that the deceased, R. B. Tiwari, died on June 4, 1964. His son, Basant Kumar Tiwari, is the accountable person in respect of the estate of his late father. The present dispute pertains to two house properties, (1) 11, Mahatma Gandhi Road, Indore, and (2) 27, Deshwalipura, Indore...

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Jan 19 1979

Commissioner of Sales Tax Vs. Byramshaw K. Illava and Sons

Court: Madhya Pradesh

Decided on: Jan-19-1979

Reported in: [1980]45STC249(MP)

G.G. Sohani, J.1. By this reference Uder Section 44 of the M.P. General Sales Tax Act, 1958, hereinafter referred to as the Act, the following question of law has been referred to this Court for its opinion:Whether bottling charges should be included in the turnover exigible to tax under the M.P. General Sales Tax Act, 1958?2. The material facts giving rise to this reference briefly are as follows: The assessee was, at the material time, a distillery contractor, who, under a licence granted to him, sold country liquor to licensed retail vendors. The assessment year in question is from 1st October, 1959, to 30th September, 1960. The assessee, while selling liquor to retail vendors under the terms of the licence, charged, in addition to the price of liquor, bottling charges as well, which he was authorised to charge at the rate specified in the licence. The Sales Tax Officer assessed the assessee on a. gross turnover of Rs. 1,64,366. The Additional Commissioner of Sales Tax noticed that ...

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Jan 17 1979

Commissioner of Wealth-tax Vs. Manilal C. Desai

Court: Madhya Pradesh

Decided on: Jan-17-1979

Reported in: [1981]127ITR793(MP)

Oza, J. 1. This is a reference made by the Income-tax Appellate Tribunal under the W.T. Act on the following questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in coming to the conclusion that the gift can be said to have been made by the assessee himself ?2. Whether the Tribunal, on the facts and in the circumstances of the case, was right in upholding the deletion of the amount of gift of Rs. 50,000 together with its accretions for each of the two years '2. The assessee, Shri Manilal C. Desai of Indore, is an individual and the assessment years involved are 1962-63 and 1963-64. The assessee had a share in the firm, Manilal C. Desai and Sons. In the books of the firm there are also accounts in the names of the assessee's wife and his mother. The mother of the assessee died on or about 27th May, 1956, and after her death a sum of Rs. 52,466 standing to her credit was transferred to the account of the assessee's wife. On June 27,...

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Jan 12 1979

Ramdayal Umraomal Vs. Pannalal Jagannathji

Court: Madhya Pradesh

Decided on: Jan-12-1979

Reported in: AIR1979MP153; 1979MPLJ736

P.M. Mulye, J.1. This case has come up before this Full Bench in somewhat peculiar circumstances. In a suit instituted by the plaintiff-non-applicant at Mandsaur claiming damages for breach of contract against the defendant applicant, who is a resident of Raipur, the defendant in his written-statement among other pleas challenged the territorial jurisdiction of the Mandsaur court On the pleadings of the parties the learned trial court framed as many as seven issues including the issue about jurisdiction. Thereafter, the defendant applicant submitted an application under Order 14 Rule 2 and order 15 Rule 2 read with Section 151 C. P. Code praying that the issue about jurisdiction should be tried as a preliminary issue. The learned trial court, looking to the pleadings of the parties and the nature of controversy involved in the suit felt that the issue of jurisdiction could not be decided without recording evidence on all the issues, and therefore by its order dated 12-3-1976, directed ...

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Jan 12 1979

M.P. State Co-operative Land Development Bank Ltd., Bhopal Vs. J.L. Ch ...

Court: Madhya Pradesh

Decided on: Jan-12-1979

Reported in: AIR1980MP204; 1980MPLJ772

ORDERU.N. Bhachawat, J.1. This is a revision by the plaintiff which has arisen in the following manner:2. The applicant filed a suit for ejectment and arrears of rent on the alleged ground of relationship of landlord and tenant in the Court of Second Civil Judge, Class II, Bhopal being Civil Suit No. 22-A of 1973. In this suit, the defendant non-applicant herein had filed an application under Order 6, Rule 5 demanding further and better particulars in the plaint which was allowed by that Court vide its order dated 26th June, 1973 and the plaintiff was directed to supply the following particulars:(i) Whether the tenancy is oral or in writing? (ii) Whether the plaintiff has obtained the necessary permission for the proposed reconstruction? (iii) Whether the plaintiff has sufficient funds for the same? (iv) How the plaintiff requires the suit premises for itself? 3. The aforesaid particulars were not supplied till 14th, Nov. 1973 and on various dates falling between this date and the date...

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Jan 08 1979

Bank of India Officers Assn. and ors. Vs. Bank of India and anr.

Court: Madhya Pradesh

Decided on: Jan-08-1979

Reported in: (1979)IILLJ401MP; 1979MPLJ561

ORDERG.P. Singh, C.J.1. Petitioner No. 1 in this petition under Article 226 of the Constitution is an association of officer-employees of Bank of India and petitioners 2 to 4 are officer-employees of the said Bank. The petitioners challenge the validity of Bank of India Officer Employees' (Conduct) Regulations, 1978, and Bank of India Officer-Employees' (Discipline and Appeal) Regulations, 1976.2. The Bank of India Limited was a company with limited liability constituted and incorporated under the Companies Act, 1882. By the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, the existing Banks, including the Bank of India Ltd., specified in column 1 of the First Schedule were nationalised. Section 3 of the Act constituted corresponding new Banks as specified in column 2 of the First Schedule. By Section 4 of the Act, the undertaking of every existing Bank stood transferred to and vested in the corresponding new Bank, As a result, the undertaking of the Bank of Indi...

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Jan 03 1979

State of Madhya Pradesh Vs. Satyapal Wasson

Court: Madhya Pradesh

Decided on: Jan-03-1979

Reported in: AIR1979MP119; 1979MPLJ208

C.P. Sen, J.1. The State has preferred this appeal under Section 39 of the Arbitration Act, 1940, against the judgment and decree of the District Judge setting aside the award given by the Arbitrator under Section 30 of the Act.2. The respondent is a contractor and his tender for construction of Hasdeo project Main Canal, excavation and forming embankment from R.D. 12301 M. to R.D. 12720 M. and R.D. 13921 M. to R.D. 14160 M. Group No. IV for an amount of Rs. 1,38697.60p./- was accepted by the superintending Engineer, Hasdeo Project, Circle Korba, and the acceptance was conveyed to the respondent on 17-3-1969. It appears that before execution of the contract some dispute arose between the parties regarding interpretation of the rate for item No. 11 of the tender and the superintending Engineer wanted to put his own interpretation by way of clarification but the same was not accepted by the respondent. So on 21-5-69 a written contract was executed by the parties on the basis of the tende...

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