Madhya Pradesh Court March 1979 Judgments
Commissioner of Income Tax Vs. Shaikh Rasool Motor Transport Co. Ltd.
Court: Madhya Pradesh
Decided on: Mar-31-1979
Reported in: (1979)12CTR(MP)331
G. P. Singh, J. - This is a reference made by the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, referring for our answer the following questions of law :'(i) Whether on the facts and in the circumstances of the case, the Tribunal, after assuming that the provisions of the Explanation to s. 271(1)(c) applied to the facts of the assessees case, was right in law in holding that the onus was on the Department to prove with positive evidence that the assessee had concealed particulars of its income or furnished inaccurate particulars thereof ?'(ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the penalties levied under s. 271(1)(c) for the assessment years 1966-67 and 1967-68 on the basis of such view ?'2. The assessee is private limited Company. The relevant assessment years are 1966-67 and 1967-68. For the assessment year 1966-67 the assessee had returned a loss of Rs. 14,506/- and for the assessment year 1967-68 a pro...
Tag this Judgment!Kishore Gupta Vs. Municipal Corporation, Indore and anr.
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: AIR1980MP79
Oza, J. 1. This petition and Misc. Petitions Nos. 83, 69 and 100 of 1973, have been filed by the respective petitioners challenging two orders, in this petition, one bearing No. 1208 dated 9-1-1973 issued by the Administrator, Indore Municipal Corporation, and the second dated 19-4-1973 issued by the Mal Padadhi-kari of the Indore Municipal Corporation.2. According to the petitioners, they have been permitted by the Municipal Corporation under bye-laws regulating Public Advertisements etc., framed by the State Government dated 19th December 1944 under the Indore Municipal Act to put up their own hoardings for putting up advertisement boards and they were permitted to do it on payment of charges as prescribed under thosa bye-laws framed under the Indore Municipal Act. By the impugned order dated 9-1-1973 the Administrator of the Municipal Corporation directed that henceforth those boards will be given on auction and the order of the Mal Padadhi-kari dated 12-4-1973 prescribed that the a...
Tag this Judgment!Prabhakar Digambar Kulkarni and ors. Vs. Dayaram Gopalji
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: AIR1980MP125
ORDER1. This revision petition has been filed by the petitioners against an order passed by the Additional District Judge, Mandleshwar, maintaining an order of temporary injunction granted in favour of the respondent. 2. The facts giving rise to the present revision petition are that this dispute pertains to agricultural land measuring 34.06 acres, situated in Maheshwar. This land stood in the name of Saraswatibai wd/o Digambar Rao as a Pakka tenant under the Madhya Bharat Land Revenue and Tenancy Act, 1950. Applicant No. 1 is the son of applicant No. 2 and applicants 2 and 3 are grandsons of Saraswatibai. Saraswatibai made a gift of this land in favour of applicants 2 and 3 by a registered deed executed by her on 20-6-1960. She died on 25-2-1968. The non-applicant claims to be in possession of this land as a sub-tenant and, therefore, claims to have acquired the rights of an occupancy tenant and eventually a Bhumiswami on coming into force of the M. P. Land Revenue Code, 1959, on 2-10...
Tag this Judgment!Pritamchand Vs. Rent Controlling Authority
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: AIR1979MP148; 1979MPLJ741
G.P. Singh, C.J. 1. By this petition under Article 226 of the Constitution, the petitioner challenges an order dated 16th Oct. 1978 (Annexure-9), passed by the Authorised Officer, Seoni, under Section 39 of the Madhya Pradesh Accommodation Control Act, 1961, asking the petitioner to give his option for allotment of a house situated on Station Road, Seoni, belonging to the petitioner, in favour of Shri S. D. Mudgal, District Education Officer, or Shri Pandey, Assistant Settlement Officer. 2. The house was in occupation of one Shri G. K. Shrivastava who was Deputy Collector and Authorised Officer. Shri Shrivastava was transferred from Seoni. The petitioner, therefore on 11th Aug. 1978, gave information as required by Section 39 (1) of the Act to the Authorised Officer that the house was likely to fall vacant and that the petitioner needed it for his personal residence. A notice was issued to the petitioner by the Authorised Officer on 4th Sept. 1978 which was received by the petitioner o...
Tag this Judgment!Jiwanmal Hospital Vs. Income-tax Officer (Assessment Ii)
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: (1979)11CTR(MP)184; [1979]119ITR439(MP); 1979MPLJ541
G.P. Singh, C.J.1. The petitioner is a partnership firm registered under the Partnership Act. By this petition under art. 226 of the Constitution, the petitioner challenges the assessment orders passed by the ITO in respect of assessment years 1968-69 to 1971-72, in so far as the petitioner is made liable for payment of interest under Clause (iii)(a) of the proviso to Section 139(1) of the I.T. Act, 1961.2. The sole contention raised by the learned counsel for the petitioner before us is that the aforesaid provision in so far as it requires a registered firm to pay interest on the amount of tax which would have been payable if the firm had been assessed as an unregistered firm, is discriminatory and offends art. 14 of the Constitution. Learned counsel, in support of this submission, relies upon the case of M. Nagappa v. ITO : [1975]99ITR32(KAR) . This case no doubt supports the contention of the learned counsel for the petitioner, but with respect we are unable to accept the view taken...
Tag this Judgment!UjjaIn Mill Mazdoor Sangh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: (1980)IILLJ287MP; 1979MPLJ764
ORDERG.P. Singh, C.J.1. This order shall also dispose of Misc. Petitions Nos. 9, 10, 11, 12, 18, 22, 27, 28, 41 and 54 all of 1978. The petitioners in all these petitions are trade unions registered under the Trade Unions Act, 1926 (Act 16 of 1926) and are recognised as Representative Unions under Section 13 of the Madhya Pradesh Industrial Relations Act, 1960 (Act No. 27 of 1960). hereinafter referred to as the State Act. The State Act was amended by the Madhya Pradesh Industrial Relations (Amendment) Ordinance, 1977 (No. 14 of 1977), hereinafter called the Ordinance, which came into force on 1st January, 1978. The Ordinance was repealed and replaced by the Amending Act No. 8 of 1977 which came into force on 4th April, 1978. A notice was issued to the petitioners on 2nd January, 1978 under Section 16(ii-a) of the State Act as amended, to show cause why their recognition as representative unions may not be cancelled on the ground that on the date of coming into force of the aforesaid O...
Tag this Judgment!Western Coal Fields Limited Vs. Harbanslal Vaid and ors.
Court: Madhya Pradesh
Decided on: Mar-30-1979
Reported in: (1980)IILLJ317MP; 1980MPLJ240
G. P. Singh, C.J.1. Harbanslal Vaid (respondent No. 1 in this petition) was employed by M/s. Newton Chikli Collieries Ltd. Parasia (respondent No. 2) as Chief Accountant of the Newton Chickli Colliery. Under the Coal Mines (Nationalisation) Act, 1973, the Newton Chickli Colliery like other collieries, was nationalised and taken over by the Central Government under Section 3 of the Act with effect from 1st May, 1973 which is the 'appointed day' under the Act. By letter dated 12th October, 1973, Vaid applied for extension of service. Vaid was granted extension upto 31st January, 1974 when his services stood terminated. Vaid then applied to the Assistant Labour Commissioner, who is the Controlling Authority under Section 3 of the Payment of Gratuity Act, 1972, for payment of gratuity. It was contended by M/s. Western Coal fields Ltd. the Government company in which the right, title and interest of the owner in the Newton Chickli Colliery now vest under Section 5 of the Nationalisation Act...
Tag this Judgment!Wainganga Club Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Mar-23-1979
Reported in: [1979]44STC268(MP)
ORDERG.P. Singh, C.J.1. The petitioner is a members' club. The petitioner was assessed to purchase tax on purchases of liquor for the following periods: from 1st April, 1959, to 31st March, 1960, from 1st April, 1960, to 31st March, 1961, from 1st April, 1961, to 31st March, 1962, and from 1st April, 1962, to 31st March, 1963. The assessment orders were finally passed by the Assistant Sales Tax Officer on 31st July, 1972. These orders are annexures I-1 to I-4. The petitioner preferred revisions against these orders to the Deputy Commissioner of Sales Tax. The revisions were dismissed by orders passed on 10th April, 1973. These orders are annexures J-l to J-4. By this petition under Article 226 of the Constitution, the petitioner prays for quashing of these orders.2. The short point raised by the Learned Counsel for the petitioner is that a members' club is not a dealer, which can be assessed to purchase tax under Section 7 of the Madhya Pradesh General Sales Tax Act, 1958. The impositi...
Tag this Judgment!Commissioner of Sales Tax Vs. Gangaram Mohanlal Mittal
Court: Madhya Pradesh
Decided on: Mar-22-1979
Reported in: [1980]45STC381(MP)
1. By this reference under 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, under the facts and circumstances of the case, the non-maintenance of stock register, non-submission of stock list and non-maintenance of manufacturing account will not justify best judgment assessment under Section 18(4)(d) of the M.P. General Sales Tax Act, 1958?2. The material facts giving rise to this reference briefly are as follows: The assessee is a dealer carrying on business of manufacturing and selling utensils. For the assessment of tax payable under the Act for the period between 25th October, 1965, and 12th November, 1966, the assessee submitted the return. According to the assessee, his gross turnover was Rs. 9,10,384. The Sales Tax Officer, however, enhanced it to Rs. 9,22,000. He held that as the assessee had failed to maintain stock register and manufacturing account fro...
Tag this Judgment!Dr. Jagdish Lal Chawala Vs. Ratan Chand
Court: Madhya Pradesh
Decided on: Mar-21-1979
Reported in: AIR1979MP186
J.P. Bajpai, J.1. The appellant in this case succeeds if I am td turn on the splitting of a straw and read the quit notice in a hyper-critical manner. He must fail if I read the same in common sense way. The fate of this appeal is, therefore, obvious.2. The facts giving rise to the suit out of which this appeal arises are that the respondent plaintiff-landlord instituted a suit against the appellant-tenant claiming eviction on the ground of bona fide requirement of the suit premises for non-residential purposes of his own. The courts below have concurrently found it as a fact that the plaintiff landlord did require the suitshop for the purposes of his own need and that he had no other alternative reasonably suitable accommodation of his own in the township for the said purpose. The claim was contested on various allegations before the courts below. It was also suggested that the partition was effected with the ulterior motive to create a situation that the other house belonging to the ...
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