Madhya Pradesh Court January 1980 Judgments
Commissioner of Sales Tax Vs. Swadeshi Cotton and Flour Mills Ltd.
Court: Madhya Pradesh
Decided on: Jan-30-1980
Reported in: [1980]46STC138(MP)
G.G. Sohani, J.1. This is a reference under Section 44(1) of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, made by the Board of Revenue at the instance of the Commissioner of Sales Tax. The following question of law has been referred to this Court for its opinion :Whether, in the facts and circumstances of the case, the finding that there was no implied sale of the packing material along with the sale of bales of cloth and yarn was justified ?2. The material facts giving rise to this reference, as set out in the statement of case, are briefly as follows : The assessee, M/s. Swadeshi Cotton and Flour Mills Ltd., Indore, is engaged in the business of manufacture and sale of cotton textile, yarn, etc. The assessment year in question is the calendar year 1962, The gross turnover of the assessee was determined at Rs. 2,16,07,478, which included the sale of 23,684 bales of cloth for Rs. 1,91,03,718. As the bales of cloth were packed with bardana and iron hoops, the asses...
Tag this Judgment!Shesh Kumar Pradhan Sheshdeo Vs. Keshbo S/O Narayan Aghariya and ors.
Court: Madhya Pradesh
Decided on: Jan-28-1980
Reported in: AIR1980MP166
G.P. Singh, J.1.The facts giving rise to this revision are that the applicant obtained a money decree in Civil Suit No. 55-B of 1968 against the non-applicants Nos. 6 and 7 and, in execution of the said decree, purchased in the auction sale Survey Nos. 577 and 145. The non-applicants Nos. 1 to 5 made an application under Order 21, Rule 100, Civil P. C., that they were prior purchasers of the said lands for consideration and that they were entitled to be placed in possession. The application was dismissed by the Executing Court on 25th Jan. 1977 before the commencement of the Civil P. C. (Amendment) Act, 1976 which came into force on 1st Feb. 1977. The non-applicants Nos. 1 to 5 then brought a suit under Order 21, Rule 103 of the Code as it stood before the amendment for establishing their right to possession. This suit was filed on 10th March 1977. The applicant raised an objection to the maintainability of the suit in the light of the amendments introduced in the Code by the amending ...
Tag this Judgment!Deo Radha Madhava Lalji Genda Trust Vs. Property Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Jan-25-1980
Reported in: [1980]125ITR531(MP); 1980MPLJ385
Faizan-Ud-Din, J. 1. By this petition under Article 226 of the Constitution, the petitioner seeks to challenge the order dated July 2, 1975 (annex. E), of the Assistant Commissioner, Property Tax, Sagar, as well as the order dated August 30, 1975 (annex. F), of the Deputy Commissioner Property Tax, Gwalior. 2. The facts of the case, in brief, are that the petitioner is a public trust duly registered under the M.P. Public Trusts Act. This trust was created by one Shri Naraindasji Genda for religious and charitable purposes by a will dated 19th April, 1896, a copy whereof is filed as annex. A with the petition, Clauses 6 and 7 of which recite the purpose of the said trust to be religious and charitable. Besides a temple and dharamshala this trust also owns many houses which are let out to various tenants of the trust. According to the petitioner, the rental income derived from the houses of the trust is exclusively used and applied for religious and charitable purposes and also for chari...
Tag this Judgment!Commissioner of Income-tax Vs. Daluram Pannalal Modi
Court: Madhya Pradesh
Decided on: Jan-24-1980
Reported in: [1981]129ITR398(MP)
Sohani, J. 1. As directed by this court in M.C.C. No. 305 of 1970, the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in giving a finding that the amount of Rs. 15,300 which was added as income from undisclosed sources, was covered by the intangible additions made to the income of the assessee ' 2. The material facts giving rise to this reference briefly are as follows : The assessee is an individual and carries on business in kirana and sugar under the name and style of M/s. Daluram Pannalal. The assessment year in question is 1958-59 for which the accounting year ended on 23rd October, 1957, During the assessment proceedings, the ITO came to know that the assessee imported sugar in the name of M/s. Gajanand Satyanarayan and the same was sold without being recorded in the account books maintained by the assessee. As the assess...
Tag this Judgment!Siddhnath and anr. Vs. Kaluram
Court: Madhya Pradesh
Decided on: Jan-17-1980
Reported in: AIR1981MP244
G.L. Oza, J.1. This second appeal has been filed by the appellant-tenants against a decree for eviction granted for a shop and a godown on the ground Under Section 12 (1) (a) for the tenant having failed to pay arrears of rent as required by this provision and under Section 12 (1) (b) on the allegation that the premises have been sublet.2. The plaintiff-respondent filed the present suit against the appellants on the allegation that appellant Siddhnath had taken from him the suit shop described in the plaint paragraph 16 (a) with effect from 3-4-1958 on a monthly rent of Rs. 60/- and executed a rent note in his favour. It is further alleged that he also took a godown described in paragraph 16 (b) of the plaint on a monthly rent of Rs. 75/- with effect from 20-2-1961. It was further alleged that the tenancy so far as the shop is concerned, commenced from the 3rd of every English calendar month and for the godown from the 1st of the English calendar month.3. It was alleged that the defend...
Tag this Judgment!New India Assurance Co. Limited Vs. Dalbir Singh Khera
Court: Madhya Pradesh
Decided on: Jan-17-1980
Reported in: (1982)ILLJ39MP; 1980MPLJ587
G.P. Singh, C.J.1. By this petition under Article 226 of the Constitution the petitioner, The New India Assurance Co. Ltd., challenges the order of the Labour Court, Jabalpur, dated 29th October, 1977 passed under Section 33C(2) of the Industrial Disputes Act, 1947.2. The respondent Dalbir Singh was in petitioner's employment as a Development Officer. The respondent was posted at Chhindwara. On 5th February, 1975 he was transferred from Chhindwara to Jabalpur. The respondent did not join at Jabalpur and went to Guna on the plea that he was unwell. He went on sending letters for leave and extension of leave. By letter dated 24th, October, 1975 (Annexure 12) the Senior Area Manager of the petitioner intimated the respondent that the medical certificate submitted in support of absence expired on 14th October, 1975 and still the respondent had not reported for duty. It was also mentioned in this letter that the management was led to believe that the respondent was deliberately avoiding to ...
Tag this Judgment!Commissioner of Wealth-tax Vs. Smt. Sarladevi Shinde
Court: Madhya Pradesh
Decided on: Jan-16-1980
Reported in: [1981]127ITR173(MP)
Vijayvargiya, J.1. By this reference under Section 27(1) of the Wealth-tax Act (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, 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 justified in holding that penalty under Section 18(1)(a) for the period of default occurring after March 31, 1969, for the assessment years 1964-65 to 1968-69 should be calculated with reference to the provisions of Section 18(1)(a) prior to its amendment with effect from April 1, 1969 ?'2. The facts giving rise to this reference as set out in the statement of the case are as follows : The assessee was assessable under the provisions of the Act for the assessments years 1964-65 to 1968-69. The returns were due on or before 30th June, 1964, 30th June, 1965, 30th June, 1966, 30th June, 1967, and 30th June, 1968. They were filed late on 3-11-70, 3-11-70, 17-3-70, 17-3...
Tag this Judgment!Commissioner of Income-tax Vs. Jawahar Development Association
Court: Madhya Pradesh
Decided on: Jan-15-1980
Reported in: (1980)16CTR(MP)383; [1981]127ITR431(MP); 1980MPLJ514
G.P. Singh, C.J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961, made by the Income-tax Appellate Tribunal at the instance of the Dept. referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the land sold by the assessee was agricultural land, the surplus on the sale of which was not chargeable to tax under the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the surplus of Rs. 4,447,Rs. 10,607, Rs. 18,944 and Rs. 6,851 realised on the sale of lands in the assessment years 1964-65, 1965-66, 1966-67 and 1967-68, respectively, represented merely a return of capital investment, not liableto tax ? (3) Whether, on the facts and in the circumstances of the case, the surplus amounts referred to above in question No. (2) arose to the assessee-firm from an adventure in the nature of trade and hence the said amounts are chargeable to tax as income in the hands of the assess...
Tag this Judgment!Ghewarwala JaIn Vs. Hanuman Prasad and anr.
Court: Madhya Pradesh
Decided on: Jan-07-1980
Reported in: AIR1981MP250
ORDERH.G. Mishra, J.1. This revision is directed against order dated 28-11-1977 passed by this Additional District Judge, Sheopur whereby an application submitted by the revision applicant under Section 22(2) of the Hindu Succession Act, 1956, (Act No. 30 of 1956), (hereinafter referred to as 'the Act'), has been allowed for conversion of the application into a suit with added direction to pay ad valorem court-fees corresponding to the sale price i. e. Rs. 35,000/-.2. Facts essential for decision of this revision are as under :--That Shri Manik Chand, father of the applicant and non-applicant No. 2, died intestate on 6-9-1979. After his death certain immovable properties left by him were partitioned between the applicant and the non-applicant No. 2 and other heirs of Manik Chand. On 17-4-1975, the non-applicant No. 2 sold a shop under a registered sale deed for Rs. 35,000/- in favour of Hanuman Prasad non-applicant No. 1. Purporting to enforce preferential right to acquire the property...
Tag this Judgment!State of Madhya Pradesh Vs. Chandan Singh
Court: Madhya Pradesh
Decided on: Jan-02-1980
Reported in: 1980CriLJ1024; 1980MPLJ433
S.S. Sharma, J. (On difference of opinion between N.C. Dwivedi and C.P. Singh JJ.)1. Respondent Chandansingh was tried for an offence under Section 3 of the Railway Property (Unlawful Possession) Act, 1966 for being unlawfully in possession of some Railway property. The trial Magistrate convicted the respondent for that offence and sentenced him to a fine of Rs. 300/- in default rigorous imprisonment for three months. Respondent preferred an appeal against his conviction and sentence. Fifth Additional Sessions Judge. Jabalpur, in Criminal Appeal No. 146 of 1971 by his judgment dated 9-8-1971 allowed the appeal and set aside the conviction and sentence awarded to him. Aggrieved by this, the State preferred the present appeal.2. This appeal by the State was heard by a Division Bench. In view of the difference of opinion, in between the learned Judges constituting the Division Bench, this appeal has been placed before me.3. The prosecution case rested against the respondent on two types o...
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