Madhya Pradesh Court March 1979 Judgments
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Kalooram Govindram Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Mar-20-1979
Reported in: [1980]125ITR89(MP)
SOHANI J. - This order shall also govern the disposal of M. C. Cs. Nos. 231 to 235 and 258, all of 1976.These are applications under s. 256(2) of the Income-tax Act, 1961, hereinafter called the Act.The material facts giving rise to these applications briefly are as follows: The assessee is an HUF deriving income from money-lending and other sources. In the course of assessment proceedings, certain payments made by the assessee by way of interest were allowed by the ITO. Subsequently, in the course of assessment proceedings for the assessment year 1960-61, the ITO enquired into the genuineness of the payment of interest made by the assessee to Kamlabai, Indramani, . Padmabai and Savitribai, to whom gifts were alleged to have been made by the assessee but as the money remained in deposit with the assessee, interest was being paid to them. The ITO held that these gifts were sham transactions and disallowed the payment of interest made thereon. On the basis of this finding, assessments fo...
Sardarilal Vs. Narayanlal
Court: Madhya Pradesh
Decided on: Mar-13-1979
Reported in: AIR1980MP8; 1981MPLJ76
G.P. Singh, C.J.1. Second Appeals Nos. 445 of 1975 and 446 of 1975 were heard together by Sohani J. who, by his order dated 20th February 1978, referred to a Full Bench the following common question of law arising in these appeals:'Whether a transferee of a part of the property leased can terminate the lease with respect to the part transferred to him by giving a quit notice to the tenant?'2. The facts giving rise to the aforesaid question are as follows: Rai BahadurSeth Hiralal was the owner of an openplot of land bearing Municipal No. 15,situated at Nalia Bakhal, Indore. Theplot was let out to Sardarilal who is theappellant in both these appeals on amonthly rent of Rs. 50/-. Narayanlalpurchased southern half portion of theplot from Seth Hiralal on 16th September, 1967. The remaining half of the plot rwas sold on the same date by Seth Hiralal to Mohanlal. Narayanlal and Mohanlal issued separate notices on 16thFebruary 1968 determining the tenancy ofSardarilal with respect to the half ...
Commissioner of Sales Tax Vs. Khurana and Co.
Court: Madhya Pradesh
Decided on: Mar-13-1979
Reported in: [1980]46STC39(MP)
G.G. Sohani, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter referred to as the Act, the Board of Revenue has referred the following question of law to this Court for its opinion :Whether the assessee-firm who had purchased timber at a concessional rate of tax on furnishing a declaration in form XII-A is liable to a penalty under Section 8(2) of the M. P. General Sales Tax Act, 1958, by the transfer of such timber without payment of any further tax to a partner who retired from the firm and started his own separate business, the retiring partner not having acquired the timber on furnishing a declaration in form XII-B ?2. The material facts giving rise to this reference are as follows : The assessee, M/s. Khurana & Co., was, at the material time, a firm registered as a dealer under the Act. By an order dated 29th December, 1967, the Sales Tax Officer, Shajapur, levied a penalty on the assessee under the provision of Section 8(2) of the Act o...
Commissioner of Sales Tax Vs. Gopaldas Khemji Trading Co.
Court: Madhya Pradesh
Decided on: Mar-12-1979
Reported in: [1980]46STC60(MP)
G.G. Sohani, J.1. By this reference under Section 13(1) of the M. B. Sales Tax Act, Samvat 2007, hereinafter referred to as the Act, the Commissioner of Sales Tax has referred the following questions of law to this Court for its opinion :(1) Whether the retrospective validation of the registration certificate from 15th August, 1958, affects the rights and liabilities of other dealers from 15th August, 1958, itself (Retrospective validation with effect from 15th August, 1958, has not been withdrawn.)(2) Whether, on the facts and in the circumstances of the case, the dealer is entitled to claim the deduction in respect of the sales of Rs. 2,28,123 as sales to registered dealer for resale when the sales have been effected to M/s. Kotak & Co., Sarafa, Ujjain, after 25th August, 1958, when the order for registration was passed and before the date of actual issuance of the certificate, i.e., 8th September, 1958 ?2. The material facts giving rise to this reference briefly are as follows: The ...
Bansilal Phoolchand Vs. Sales Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Mar-08-1979
Reported in: 1980MPLJ5
ORDERG.P. Singh, C.J.1. The petitioner M/s. Bansilal Phoolchand is a partnership firm. The petitioner sells lanterns and their component parts including glass chimneys. The petitioner contended before the Sales Tax Officer that the glass chimneys sold by it were parts of lanterns and the sales of chimneys would be taxable under entry 34, Part II, Schedule II, to the Madhya Pradesh General Sales Tax Act, 1958, at the rate of 7 per cent. This contention was not accepted by the Sales Tax Officer and the sales of chimneys were taxed under entry 26, Part II, Schedule II, at the rate of 11 per cent as sales of glasswares. The petitioner preferred an appeal against the order of the Sales Tax Officer before the Appellate Assistant Commissioner of Sales Tax who also took the same view. The revision preferred by the petitioner was also dismissed by the Additional Commissioner of Sales Tax. The petitioner then filed this petition under Article 226 of the Constitution.2. The learned counsel for th...
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