Madhya Pradesh Court December 1979 Judgments
Chhitu Vs. Mathuralal and ors.
Court: Madhya Pradesh
Decided on: Dec-14-1979
Reported in: AIR1981MP13
ORDERU.N. Bhachawat, J.1. This is a revision at the instance of defendant in Civil Suit No. 87-A/77 in the Court of Civil Judge, Class II, Kasrawad.2. The facts leading to the present revision as stated are these :--The defendant in the present suit had filed a civil suit No. 54A/77 against plaintiffs Nos. 1 to 5 in the present suit in which a compromise decree was pass-ed on 28-4-1977, the plaintiff then filed the present suit for the cancellation of the compromise decree against the defendant; the suit was decreed by the trial Court vide its judgment and decree dated 28-4-1978, the defendant being aggrieved by this, filed an appeal on 16-7-1978 being Civil Regular Appeal No. 40A of 1978 in the lower appellate court in which the defendants were arrayed in the same order as respondent (the appellant in the lower appellate court is referred to hereinafter as defendant and the respondent as plaintiffs); this appeal was barred by time; the defendant, had, therefore, filed an application J...
Tag this Judgment!Karelal Kundanlal Trust Vs. the Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Dec-14-1979
Reported in: [1980]46STC202(MP)
G.P. Singh, C.J.1. This is a reference made by the Sales Tax Appellate Tribunal under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referring for our answer the following question of law :Whether the transactions of Rs. 74,00,741.96 represent, in the circumstances of the case, kaccha adat transactions not taxable in the hands of the dealer or sales to be included in the taxable turnover of the dealer ?2. The relevant period of assessment is Diwali 1965-66. The mode of business carried on by the assessee in respect of the transactions under reference is disclosed fully in the order of the Deputy Commissioner dated 29th November, 1968, which forms part of the statement of case. The assessee functions as a commission agent within the market yard of Agricultural Produce Market, Sagar. The cultivators bring their produce to the fad of the assessee. Fad, we are informed, is a piece of land in the mandi in occupation of the assessee as licensee. The produce so brought by the c...
Tag this Judgment!Shreeram Vastra Bhandar Vs. Sales Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Dec-12-1979
Reported in: 1980MPLJ282; [1980]46STC107(MP)
J.S. Verma, J.1. The petitioner is a partnership firm having its head office at Raipur. It was sole distributor for the textile goods manufactured by the Bombay Dyeing and ., Bombay, in that area. The petitioner-firm is a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter called the Act). The relevant period for the purpose of this petition is 10th November, 1969 (Diwali), to 30th October, 1970 (Diwali). Section 10 of the Act relates to tax-free goods and provides for exemption of sales tax on goods specified in the second column of Schedule I, subject to the conditions and exceptions set out in the corresponding entry in the third column thereof. We are concerned in the present case with entry 6 in Schedule I to the Act, which at the relevant time read as under :All varieties of cloth manufactured in mills or on power-looms or handlooms including processed cloth but excluding silk fabrics, articles made thereof and hessian cloth.2. The only question in...
Tag this Judgment!Smt. Gulkandi and ors. Vs. Harnarayan Phoolchand and ors.
Court: Madhya Pradesh
Decided on: Dec-10-1979
Reported in: AIR1980MP111; 1981MPLJ473
ORDERJ.P. Bajpai, J. 1. The short point involved in this revision at the instance of the defendants relates to the question of commencement of the period of IN limitation for bringing a suit for redemption of a mortgage.2. It was not disputed that the transaction in between the parties was of a mortgage of the immoveable property comprising of two shops with possession for securing the repayment of a loan of Rs. 50,000/-. It was agreed in between the parties that since tha mortgage was with possession there will be no liability on the mortgagor for payment of interest. The term of the mortgage with possession was that of one year. As disclosed in the deed of mortgage, the mortgagor was entitled to redeem the mortgage on payment of the amount under the mortgage within the period of one year, The deed of mortgage, however, contained one more clause which was, undisputedly, not enforceable being a clog on the equity of redemption. The said clause mentioned that on failure of the mortgagor...
Tag this Judgment!Union of India (Uoi) Vs. Phoolchand
Court: Madhya Pradesh
Decided on: Dec-07-1979
Reported in: 1985(19)ELT49(MP)
G.L. Oza, J.1. This appeal has been preferred by the ppellant under Section 377(2) of the Code of Criminal Procedure for enhancement of sentence passed against the respondent who was convicted for an offence under Section 86(1)(ii) of the Gold (Control) Act, 1968 and sentenced to pay a fine of Rs. 500/-, in default rigorous imprisonment for three months by the Additional Chief Judicial Magistrate, Indore.2. The prosecution case was that on 2nd October, 1969 at about 9.30 p.m. Central Excise Inspector Shri Tripathi (P.M. 1) apprehended the respondent on suspicion and took him to the waiting room and on search found that he was wearing two circular gold rods (ICADAS) one in each of his arms between the elbow joint and the shoulder covered by white paper pieces under his shirt. These gold Kadas were got tested and weighed and it was found that each of them were of 116.300 grams of weight and of 24 carats purity. These KADAS described as circular rods were 'therefore, seized by the Excise ...
Tag this Judgment!Central India Motors Vs. C.L. Sharma, Assistant Commissioner of Sales ...
Court: Madhya Pradesh
Decided on: Dec-07-1979
Reported in: 1980MPLJ525; [1980]46STC379(MP)
J.S. Verma, J.1. The petitioner, a partnership firm, carries on business in automobiles, spare parts and other goods at Indore and is a registered dealer under the M. P. General Sales Tax Act, 1958 (hereinafter called the Act). For the period 1st April, 1967, to 31st March, 1968, the petitioner-firm filed four quarterly returns; but all these returns were admittedly filed late. The petitioner was accordingly given a notice (annexure A) dated 25th September, 1970, requiring the petitioner, inter alia, to show cause why penalty under Sub-section (3) of Section 17 of the Act should not be imposed on the petitioner. The petitioner then filed a reply (annexure B) showing cause against imposition of penalty, in which it was stated, relying on the decision of this Court in Pyarelal v. State of M.P. 1971 M.P.L.J. 249, that mere late filing of return did not render the dealer liable for penalty under Section 17(3) of the Act. The assessment order in the present case was passed on 31st March, 19...
Tag this Judgment!Babulal Mohanlal Kandele Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Dec-07-1979
Reported in: 1980MPLJ504
G.P. Singh, C.J.1. This is a reference made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law :'(1) Whether, in the facts and circumstances of the case, it was right to hold that the appeal before the first appellate authority could be considered to be admitted only on 15th March, 1965, by which date one-third of the amount of the tax due was deposited and, therefore, that it was time-barred.(2) Whether, in the facts and circumstances of the case, the dismissal of the appeal by the first appellate 'authority on 22nd January, 1968, was proper, having regard to the fact that the amount directed to be deposited was paid by that time though it was paid after the time allowed for payment by the said authority.'2. The facts briefly stated are that the period of assessment is from 1st November, 1959, to 26th October, 1960. The assessee was assessed to tax under the Madhya Pradesh General Sales Tax Act, 1958, at Rs. 14,445. The assessee had paid Rs. 84...
Tag this Judgment!Charanlal Vs. Shri Lal Bahadur Shastri Harijan Samuhik Krishi Sahakari ...
Court: Madhya Pradesh
Decided on: Dec-06-1979
Reported in: AIR1980MP114; 1981MPLJ26
ORDERH.G. Mishra, J. 1. This is a revision directed IN against order dated 27-7-1979, refusing to give back possession of Survey No. 88, 89 and 90 alleged to have taken back from the applicant in pursuance of an order passed by the Executing Court behind his back.2. Facts giving rise to this revision are unusual. A writ petition (M. P. No. 183 of 1973) was submitted by Shri Lal Bahadur Shastri Harijan Samuhik Krishi Sahakari Sanstha. Salaiya Barodi Tehsil Karera, District Shivpuri against State of Madhya Pradesh, through the Chief Secretary, Collector Shivpuri, and Additional Secretary M. P. State Revenue. This writ petition was allowed by order passed by a Division Bench of this Court -- vide order dated 30-11-1978, whereby a writ in the nature of certiorari was directed to be issued for quashing (i) order passed by the Collector Shivpuri dated 15-11-1971 and (ii) the order passed by respondent No. 3 (Additional Secretary, M. P. State Revenue) dated 6-1-1973 and the non-petitioner was...
Tag this Judgment!Yadav Metal Industries Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Dec-06-1979
Reported in: [1980]46STC30(MP)
G.G. Sohani, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion :Whether, on the facts and circumstances of the case, the 'tagaries' and 'ghamelas' sold by the appellant are utensils and as such the turnover arising out of the sales of these articles is exempt from sales tax under entry 50 of Schedule I of the M. P. General Sales Tax Act, 1958, as it was in the year 1963-64?2. The material facts, as set out in the statement of case, briefly are as follows : The assessee was assessed to sales tax for the period from 1st April, 1963, to 31st March, 1964. The Sales Tax Officer accepted the contention of the assessee that 'tagaries' and 'ghamelas', being hand-made utensils, were exempt from taxation by virtue of entry No. 50 (as it then was) of Schedule I to the Act. The Commissioner of Sales Tax took up this matter for consideration in ex...
Tag this Judgment!Commissioner of Income-tax Vs. His Highness Maharaja Yashwant Rao Pawa ...
Court: Madhya Pradesh
Decided on: Dec-05-1979
Reported in: [1981]127ITR650(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), the Income-tax AppellateTribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the entire interest amount of Rs. 43,431 was not assessable in the assessment year 1970-71, and that only a sum of Rs. 4,815 of interest relevant to the assessment year 1970-71, was assessable in that year '2. The material facts giving rise to this reference as set out in the statement of the case are as follows :The assessee, His Highness Maharaja Yashwant Rao Pawar of Dewas (junior), an individual, derived income, among others, from agricultural land belonging to him. Some agricultural land measuring 73.39 acres belonging to the assessee was acquired by the State Government on March 23, 1965. The possession of the land acqui...
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