Madhya Pradesh Court November 1980 Judgments
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Commissioner of Income-tax Vs. M.P. State Agro Industries Development.
Court: Madhya Pradesh
Decided on: Nov-18-1980
Reported in: [1983]139ITR312(MP)
Sohani J. - By this reference under s. 256(1) of the I.T. Act, 1961, hereinafter called the Act, the I.T. Appellate Tribunal Indore Bench, has referred the following question of lay to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law, in upholding the findings of the Appellate Assistant Commissioner that the sum of Rs. 3,00,604 and Rs. 64,757, being the amount transferred to the deposit account by the assessee on the sale of tractors, did not represent its taxable income during the A.Ys. 1972-73 and 1973-74, respectively ?'The material facts giving rise to this reference. As set out in the statement of the case, briefly are as follows :The assessee is a government company established for the development of agro-industries and for carrying on allied activities. the assessee derived income in the assessment years 1972-73 and 1973-74 by was of commission on sales of tractors purchased by it from M/s. Hindustha...
Commissioner of Sales Tax Vs. Thakur Savedekar and Co.
Court: Madhya Pradesh
Decided on: Nov-17-1980
Reported in: [1981]48STC293(MP)
G.G. Sohani, J.1. By this reference under Section 44(1) 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, under the facts and circumstances of the case, the imposition of penalty under Section 43 of the State Act was justified ?2. The material facts giving rise to this reference, as set out in the statement of the case, are as follows : The assessee is a dealer in tendu patta, cotton-seeds, bidis, etc., and was assessed to sales tax for the Diwali year 1966-67 under the Central Sales Tax Act, 1956. The turnover shown in the original returns was Rs. 15,96,463.87. The assessee, however, submitted a revised return in which an additional turnover of Rs. 3,01,527 was shown. The assessing authority commenced penalty proceedings under Section 43 of the Act and held that the assessee had concealed his turnover of Rs. 3,01,527. In this view of the matter, penalty ...
Commissioner of Income-tax Vs. Indore Samachar
Court: Madhya Pradesh
Decided on: Nov-13-1980
Reported in: [1983]139ITR266(MP)
Sohani, J.1. By this reference under Section 256(1) of the I.T. Act, 1961, hereinafter called 'the Act', the I.T. Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :'1. Whether, on the facts and circumstances of the case, the Tribunal was justified in upholding the levy of penalty for concealment of income on all the four heads? 2. Whether, on the facts and circumstances of the case, the Tribunal was justified in applying the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, when the ITO had not specifically invoked the Explanation ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provisions of Section 271(1)(c), as amended from April 1, 1968, in respect of quantum of penalty, are not applicable to the case where the original return was filed before April 1, 1968, although a revised return was filed after March 31, 1968, and the concealment existed ...
Commissioner of Sales Tax Vs. Saluja and Company
Court: Madhya Pradesh
Decided on: Nov-13-1980
Reported in: [1981]48STC526(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, under Section 19(1) of the M.P. General Sales Tax Act, 1958, as it was on 18th November, I960, the assessing authority could lawfully reopen the assessment of the dealer on the ground that the C forms on the basis of which concessional rate was allowed were defective 2. The material facts giving rise to this reference briefly are as follows: The assessee is a registered dealer carrying on business as a forest contractor. For the assessment year 1959-60, the assessment was framed on 16th October, 1961. While making the assessment, certain C forms were admitted by the assessing authority. Subsequently, on an audit objection in that behalf, the assessment was reopened under Section 19(1) of the Act, and a notice dated 12th May, 1964, was issued to the assessee in tha...
Jaskaran Govindram Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-12-1980
Reported in: [1982]49STC51(MP)
R.K. Vijayvargiya, J.1. This order will also govern the disposal of M.C.C. No. 98 of2. By this reference under Section 44(1) 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, under the facts and circumstances of the case, the supply of foodgrains to the Food Corporation of India under the Foodgrains Levy Order will amount to disposal of such goods in any manner other than by way of sale in this State as provided under Section 7 of the Act, and the purchases are liable to levy of purchase tax under that section ?3. The material facts giving rise to this reference briefly are as follows: The assessee deals in foodgrains, oil-seeds, etc., and was assessed to tax under the provisions of the Act for the assessment years 1967-68 and 1968-69. The assessee had not included in the gross turnover the price received for the supply of wheat and juwar under the provisio...
Kumari Nivedita JaIn Vs. State of Madhya Pradesh and ors. Overruled
Court: Madhya Pradesh
Decided on: Nov-06-1980
Reported in: AIR1981MP129; 1981MPLJ244
G.P. Singh, C.J.1. By order dated 2nd April, 1980 the State Government made Rules for admission to 1st year M, B. B. S. course of medical colleges of Madhya Pradesh. These rules are not statutory. They were made in the exercise of the executive power of the State. The rules provide for holding of a Pre-Medical Examination for selection at candidates for admission to the Medical Colleges. The Pre-Medical Examination is held by a Board which is constituted by Rule 2. The selection for admission is made as provided in Rule 3 'from the merit-list prepared on the basis of the result of this examination.' No candidate can be admitted unless he has passed B. Sc. Part I or any equivalent examination. This is the minimum educational qualification prescribed by Rule 5 (1). Reservation of seats is provided for by Rule 7. There are 720 seats in all. Out of these, 15% seat19As are reserved for each of the categories of Scheduled Castes and Scheduled Tribes candidates, which means that 108 seats are...
Bajji Vs. the State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-05-1980
Reported in: 1981CriLJ1558
ORDERM.D. Bhatt, J.1. This is the accused's petition under section 482 of the Code of Criminal Procedure for quashing his commitment to the Court of Session for trial under Section 211 of the I.P.C. and also the Sessions Trial which is in advance mid stage of prosecution evidence.2. Station Officer of police station Sleennabad Tahsil Sehore filed a written complaint against the applicant-accused Bajji, under Section 211 of the I.P.C, in the Court of Magistrate First Class Sihore, alleging that the applicant-accused had lodged a written report dated 15-3-76 with the police that Mst. Bondobai's death had been caused by lathi assaults of one Sipe-hiya and that this report, on investigation by the police, was found to be false since, Mst. Bandobai had died a natural death. The Magistrate, on the filing of this complaint, immediately took the cognizance of the offence without examining the complainant, viz. the station officer of the police station Sleennabad, under Section 200 of the Code;...
Seth Gopaldas Paliwal Vs. Wealth-tax Officer and anr.
Court: Madhya Pradesh
Decided on: Nov-04-1980
Reported in: (1981)25CTR(MP)127
G.P. Singh, C.J.1. By this petition under Article 226 of the Constitution, the petitioner challenges the orders passed by the WTO, F-Ward, Bhopal, on March 20, 1980, and March 27, 1980, (Annexures D and J), refusing to exercise his discretion in favour of the petitioner under Section 31(6) of the W.T. Act, 1957. Notice for admission of this petition was issued to the respondents. The standing counsel has appeared for the Department. With the consent of the learned counsel the petition is heated on merits.2. The facts briefly stated are that the petitioner was assessed to wealth-tax for the years 1964-65 to 1974-75 in the status of an HUF and the total demand outstanding against the petitioner is Rs. 9,65,000. The petitioner's case of partial partition was rejected on the ground that the father has no right to create a partial partition in the family without the consent of the adult members relying upon CIT v. Seth Gopaldas [1919] 116 ITR 577. Leave to appeal against this decision has b...
Commissioner of Sales Tax Vs. Burmah Shell Oil Storage and Distributin ...
Court: Madhya Pradesh
Decided on: Nov-04-1980
Reported in: [1981]48STC54(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44(1) 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 for the opinion of this Court :Whether mineral turpentine falls under entry No. 39 of Part II or entry No. 25 of Part II of Schedule II appended to the M. P. General Sales Tax Act, 19582. The facts giving rise to this reference briefly stated are as follows : The assessee, M/s. Burmah Shell Oil Storage and Distributing Company, was assessed to sales tax under the Act for the calendar year 1967. Mineral turpentine worth Rs. 72,135 was sold by the assessee and tax was paid on this sale at the rate of 7 per cent. The assessing authority held that tax was payable on mineral turpentine oil at the rate of 11 per cent under entry No. 25 of Part II of Schedule II to the Act. The assessee contended that this sale was liable to tax at the rate of 7 per cent under entry No. 39 of Part II of Sche...
Seth Gopaldas Paliwal Vs. Wealth-tax Officer and Another.
Court: Madhya Pradesh
Decided on: Nov-04-1980
Reported in: (1983)25CTR(MP)127; [1983]139ITR900(MP)
G. P. SINGH C.J. - By this petition under art. 226 of the Constitution, the petitioner challenges the orders passed by the W TO, F-ward, Bhopal, on March 20, 1980, and March 27, 1980, (Annexures D and J), refusing to exercise his discretion in favour of the petitioner under s. 31(6) of the W.T. Act, 1957. Notice for admission of this petition was issued to the respondents. The standing counsel has appeared for the Department. With the consent of the learned counsel the petition is heard on merits.The facts briefly stated are that the petitioner was assessed to wealth-tax for the years 1964-65 to 1974-75 in the status of an HUF and the total demand outstanding against the petitioner is Rs. 9,65,000. The petitioners case of partial partition was rejected on the ground that the father has no right to create a partial partition in the family without the consent of the adult members relying upon CIT v. Seth Gopaldas : [1979]116ITR577(MP) . Leave to appeal against this decision has been gran...
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