Madhya Pradesh Court December 1980 Judgments
Mohammad Jalil Khan Vs. Anwari Begum
Court: Madhya Pradesh
Decided on: Dec-24-1980
Reported in: 1982CriLJ482; 1981MPLJ772
ORDERM.D. Bhatt, J.1. This is the husband's revision against the granting of the monthly maintenance Under Section 125 of the Code of Criminal Procedure, 1973.2. Mst. Anwari Begum (non-applicant) admittedly, was married to Mohd, Jalil Khan (applicant) in 1970. After about two years, the wife came to live with her parents; and she gave birth to a female child Ku. Afroz in May, 1972. The wife filed the petition on 30-3-1973 Under Section 488 of the Cr. P. C. 1898. against the husband claiming maintenance for herself and also for the female child at the rate of Rs. 250/- per month (Rs. 200/- for herself and Rs. 50/- for her child) on the ground that the husband was neglecting and refusing to maintain them despite his having sufficient means as an employee of the State Bank of India and that, she herself was not possessed of any means for her own maintenance and the for of her child. This petition was resisted by the husband on the ground that humid already divorced the wife on 5-8-19T2: a...
Tag this Judgment!Commissioner of Income-tax Vs. Lalubhai B. Patel and Co.
Court: Madhya Pradesh
Decided on: Dec-19-1980
Reported in: (1981)21CTR(MP)172
G.P. Singh, C.J.1. This is a reference made by the I.T. Appellate Tribunal under Section 256(1) of the I.T. Act, 1961, referring for our answer, the following questions of law :'1. Whether the Appellate Tribunal was right in coming to the conclusion that the entertainment expenses incurred by the assessee were not hit by the provisions of Section 37(2A) or Section 37(2B) of the I.T. Act, 1961 ? 2. Whether the Appellate Tribunal was justified in holding that the expenses incurred for providing tea, coffee, pan, cool drinks, etc., to the customers being ordinary courtesies and hospitalities, did not amount to expenditure in the nature of entertainment expenditure 2. The relevant assessment year is 1971-72. The account period ended on Diwali 1970. The ITO disallowed Rs. 13,104, under the head of entertainment expenses. This disallowance was upheld by the AAC. The Tribunal in appeal, held that the expenses were incurred for providing tea, coffee, pan, cool drinks, etc., to the customers an...
Tag this Judgment!Commissioner of Sales Tax Vs. Jammatlal Prahaladrai
Court: Madhya Pradesh
Decided on: Dec-19-1980
Reported in: [1983]54STC392(MP)
G.P. Singh, C.J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, made by the Sales Tax Appellate Tribunal (Board of Revenue), referring for our answer the following question of law :Whether under the facts and circumstances of the case, where the imposition of penalty under Section 43(1) of the Act had not been considered by the assessing authority and the first appellate authority, limitation under Section 39(2) of the Act was to be taken from the assessment order or the order of the first appellate authority?2. The relevant assessment year is 1962-63. The assessment order by the Sales Tax Officer was passed on 7th June, 1965. The Sales Tax Officer did not take any proceedings for imposing penalty under Section 43 of the Act. The dealer preferred an appeal which was decided by the Additional Appellate Assistant Commissioner of Sales Tax on 9th March, 1966. The appellate authority also did not take any action under Section 43. The Commission...
Tag this Judgment!Controller of Estate Duty Vs. R.S. Gwalre
Court: Madhya Pradesh
Decided on: Dec-18-1980
Reported in: [1981]130ITR261(MP); 1981MPLJ514
G. P. Singh, C.J. 1. This is a reference made under Section 64(1) of the E.D. Act, 1953, at the instance of the Controller of Estate Duty. The question of law referred is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the amount of Rs. 33,332, representing the value of the shares of lineal descendants in the residential house of the Hindu undivided family of the deceased, was exempt under Section 33(1)(n) read with Section 39(3) and Section 34(1)(c), both for accertaining the share of the deceased and also the shares of the lineal descendants which are to be included for rate purposes only under Section 34(1)(c) of the Estate Duty Act, 1953 ?'2. The reference relates to the assessment of estate duty on the estate passing on the death of Pannalal Gwalre, who died on 10th July, 1966. The deceased at the time of his death was a member of an HUF. The net principal value of the estate of the deceased was deter...
Tag this Judgment!Commissioner of Sales Tax Vs. the Bhopal Sugar Industries Ltd.
Court: Madhya Pradesh
Decided on: Dec-17-1980
Reported in: 1981MPLJ395; [1981]48STC45(MP)
G.P. Singh, C.J.1. This judgment shall also dispose of Miscellaneous Civil Cases Nos. 547 and 778 of 1974.2. These are three references made by the Sales Tax Appellate Tribunal (Board of Revenue) referring for our answer two common questions of law which are as follows:(1) Whether or not, on the facts and circumstances of the case, the assessee is liable for sales tax in respect of the estimated value of the gunny bags which were used when sugar was sold by the assessee and which were in conformity with the standard prescribed by Clause (a) of the order G. S. R. 718-Ess. Com/ Sugar dated 20th May, 1961 ?(2) Whether or not, on the facts and circumstances of the case, the assessee is liable to pay sales tax on the sale of one truck, one jeep and one car during the accounting period 1964-65 and one truck during the accounting period 1966-67?3. The periods of assessment covered by these references are from 1st October, 1964, to 30th September, 1965, and 1st October, 1966, to 30th September...
Tag this Judgment!Commissioner of Income-tax Vs. Udhoji Shrikrishnadas
Court: Madhya Pradesh
Decided on: Dec-12-1980
Reported in: (1981)21CTR(MP)171; [1983]139ITR827(MP)
G.P. Singh, C.J. 1. This is a reference made by the I.T. Appellate Tribunal, referring for our answer the following question of law :'Whether, on the facts and in the circumstances of the case, the I.T. Appellate Tribunal was justified in holding that the provisions of Section 40A(2) are not applicable with regard to the additions of Rs. 6,81,987 and Rs. 70,257 made by the ITO ?'2. The relevant assessment year is 1971-72, the accounting period for which ended on Diwali, 1970. The facts briefly are that the assessee appointed another firm, M/s. Lalchand Shyamsunder, as the sole selling agent for the bidis manufactured by it. There is yet another firm bearing the name M/s. Mohanlal & Company from which the assessee purchased tobacco. It was conceded before the Tribunal that both these firms could be persons within Section 40A(2)(a) in the light of Section 40A(2)(b).3. M/s. Lalchand Shyamsundar, the firm of sole selling agents, was to receive 10% as commission on the sales of bidis under ...
Tag this Judgment!Badrilal Bholaram Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1982]135ITR216(MP)
Sohani, J.1. By this reference under Section 256(1) of the I.T. Act, 1961, hereinafter called 'the Act', the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the surplus of Rs. 1,47,100 received by the assessee as a result of sale of the agricultural land referred to in the appellate order arose out of either trade or at least an adventure in the nature of trade and was, therefore, rightly assessed to tax ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee could deal in agricultural lands as much as any other commodity in spite of the provisions of the M.P. Land Revenue Code restricting the transfer of lands ? 3. Whether, on the facts and in the circumstances of the case, the surplus could be taxed as it retained the character of agricultural income an...
Tag this Judgment!Commissioner of Income-tax Vs. Anand Bahri Steel and Wire Products
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: (1981)21CTR(MP)166; [1982]133ITR365(MP)
G.P. Singh, C.J. 1. The questions of law referred in this reference made by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961, are as follows;'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in ignoring the provisions of Rule 19A of the I.T. Rules, 1962, and thereby holding that borrowed capital is to be treated at par with own capital of the assessee for working out the capital employed for the purpose of Section 80J ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is entitled to a deduction under Section 80J of the entire capital without differentiating between the own capital and borrowed capital ? 3. Whether the Tribunal was justified in allowing deduction under Section 80J at Rs. 67,548 in place of Rs. 13,975 allowed ' 2. The facts stated are that the assessee is a registered firm deriving income from manufacture and sale of barbed wire and G...
Tag this Judgment!Somani Bros. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1981]48STC350(MP)
G.G. Sohani, J.1. By this reference under Section 44(1) 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 the facts and circumstances of the case, cotton hose was cloth and as such exempt from tax as per entry No. 6 of Schedule I ?2. The material facts giving rise to this reference briefly are as follows : For the year 1967-68, the assessing authority determined the gross turnover of the assessee at Rs. 4,24,792. The assessee claimed deduction on the sale of cotton hose worth Rs. 40,621. The contention advanced on behalf of the assessee before the assessing authority was that cotton hose was 'cloth' manufactured by cotton textile mills and hence it was tax-free. This contention was not upheld by the assessing authority. The appeal preferred by the assessee was also dismissed. In the second appeal preferred before the Board, the assessee reiterated his conten...
Tag this Judgment!Commissioner of Sales Tax Vs. Central Paints Company
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1981]48STC515(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 the facts and circumstances of the case, sale of paints to the M.P. Electricity Board for Rs. 61,506 was eligible for the concessional rate of tax provided under Notification No. 2371/1315-V-ST dated 19th June, 1965, when necessary declarations had been furnished by the Electricity Board ?2. The material facts giving rise to this reference briefly are as follows : The assessee is a dealer in paints and was assessed to sales tax under the Act for the year 1966-67. The assessee contended before the assessing authority that the sale of paints to the M. P. Electricity Board for a sum of Rs. 61,506 should be taxed at a concessional rate vide Notification No. 2371-1315-V-ST dated 19th June, 1965. The contention was not, however, upheld by the assessing authority....
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »