Madhya Pradesh Court February 1979 Judgments
Addl. Commissioner of Wealth-tax Vs. Smt. Manjuladevi Muchhal
Court: Madhya Pradesh
Decided on: Feb-20-1979
Reported in: [1979]119ITR43(MP)
Oza, J.1. This is a reference made by the Income-tax Appellate Tribunal under Section 27(1) of the W.T. Act, 1957.2. The relevant assessment years are 1961-62, 1962-63 and 1963-64. It is stated that the returns for these years fell due on 30th June, of the respective years 1961, 1962 and 1963. The returns were ultimately filed on 18th November, 1969. The proceedings for these three years were disposed of by a common judgment by the Tribunal and at the instance of the CWT, this reference has been made for answering the following questions :' 1. Whether on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the provisions under Section 18(1)(a) as they stood prior to the amendment with effect from April 1, 1969, will apply for each of the three years under reference?2. Whether the Appellate Tribunal was justified in reducing the penalty to 50% of the tax payable by the assessee for her net wealth as finally assessed for each of the three years un...
Tag this Judgment!Dawar Brothers Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Feb-13-1979
Reported in: 1979MPLJ524; [1979]44STC286(MP)
ORDERS.K. Seth, J. 1. By this petition under Article 226 of the Constitution, the petitioner challenges Rule 8(1-A)(f) of the M.P. Sales Tax (Central) Rules, 1957, to be ultra vires the rule-making power conferred on the State Government by the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Central Act').2. We may first briefly set out the facts giving rise to the present petition. The petitioner, M/s. Dawar Brothers, was a registered partnership firm. It carried on business in Madhya Pradesh as a motor dealer at Bhopal and Jabalpur. It also carried on business as dealers in spare parts, tractors, motor cycles and accessories and as suppliers of Indane gas for domestic consumption. In the course of its business as dealers, the petitioner made sales to the Government and other parties within the State of Madhya Pradesh. The sales tax was assessed on such sales in accordance with the provisions of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the 'State A...
Tag this Judgment!Rana Natwarsingh Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Feb-05-1979
Reported in: AIR1980MP129; 1980MPLJ729
Sohani, J. 1. This petition under Article 226 of the Constitution of India is directed against the order dated 27th April, 1978 passed by the State Government under Section 41 (1) (a) of the M.P. Municipalities Act, 1961, hereinafter referred to as the Act, removing the petitioner from the office of the Councillor of Municipal Council, Susner, with effect from the date of the order and further directing under Sub-section (4) of Section 41 of the Act that the petitioner shall be disqualified for further election, selection or reappointment to the office of the councillor for a period of four years from the date of his removal from the membership of the Council.2. This petition initially came up for hearing before a Division Bench of this Court which, by its order dated 21st September, 1978, held that the decision reported in Laxminarayan v. State of M. P. (1974 MPLJ 314) : (AIR 1975 Madh Pra 71) holding that the State Government, while passing an order of removal under Section 41 (2) of...
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