Madhya Pradesh Court February 1980 Judgments
Narsaiya and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-29-1980
Reported in: [1983]143ITR304(MP)
G.P. Singh, C.J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961, referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the certificate dated January 15, 1968, granted by the District Excise Officer, Khandwa, could be taken as satisfying the requirements of rule VI of the Madhya Pradesh Excise Rules so as to treat the assessee's partnership as having been validly formed to carry on the excise business? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the orders of the lower authorities, refusing registration to the assessee-firm under the Income-tax Act?' 2. The material facts are that one Narsaiya took five liquor contracts on 21st July, 1967, on payment of Rs. 2,39,400. On 1st September, 1967, Narsaiya executed a deed of partnership along with another Narsaiya, son of Mallahiya, for carrying on the above liquor business The firm sought regis...
Tag this Judgment!Commissioner of Income-tax Vs. Nirbheram Daluram
Court: Madhya Pradesh
Decided on: Feb-28-1980
Reported in: (1980)17CTR(MP)281; [1981]127ITR491(MP)
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appellate Tribunal on the direction of the High Court in Misc. Civil Case No. 302 of 1971, decided on 2nd November, 1972, referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the sum of Rs. 2,30,000 freshly added by the Appellate Assistant Commissioner ? (2) Whether the sum of Rs. 2,30,000 was added by the Appellate Assistant Commissioner on new sources of income or items not considered by the Income-tax Officer from the point of view of assessability ? (3) Whether the Appellate Assistant Commissioner had no jurisdiction or power to enhance the sum of Rs. 2,30,000 under the facts and circumstances in which he has added the same ' 2. The reference relates to the assessment year 1956-57. The ITO completed the assessment by his order dated 11th March, 1957. During the assessment proceedings for the succeeding year, the IT...
Tag this Judgment!Bherulal Vs. Ramautar
Court: Madhya Pradesh
Decided on: Feb-27-1980
Reported in: AIR1981MP181; 1981MPLJ333
Oza, J.1. This revision petition was heard by a learned Single Judge of this Court and after hearing the case the learned Judge felt that the question referred to us needs the decision of a larger Bench. Consequently the matter has been placed before us.2. The question referred is: --'Whether on the facts and in the circumstances of this case the judgment-debtor can resist the execution of the decree without any application being made by him under Order. 21 Rule 2 CPC and the adjustment and/or satisfaction of the decree being recorded by the court, which passed the decree?'8. The facts necessary to dispose of this matter are that the petitioner obtained a decree for ejectment against the non-applicant in Civil Suit No. 7/66-A. This decree was passed on 6-5-1986. The decree was for ejectment and arrears of rent. On 7th July, 1976, this decree was put into execution with prayer for eviction of the non-applicant. The non-applicant raised certain objections to the execution by saying that ...
Tag this Judgment!Dayal Chand and anr. Vs. Gajraj Singh and anr.
Court: Madhya Pradesh
Decided on: Feb-26-1980
Reported in: AIR1980MP162; 1980MPLJ401
J.S. Verma, J.1. This appeal under Clause 10 of the Letters Patent is against the order dated 19-3-1976 passed by a learned single Judge of this Court in Misc. (Second) Appeal No. 307 of 1973, arising out of execution proceedings.2. A mortgage was executed in the year 1926 of 8 annas share of Mahal I of mouza Dundi, including about 300 acres of khudkasht lands. A decree for sale of the mortgaged property was obtained by the mortgagees in the year 1938, the total amount recoverable being Rs. 12,233/-. The judgment-debtors then moved the Debt Relief Court which scaled down the debt and made it payable in 19 instalments, the last instalment being payable some time in the year 1960. The judgment-debtors then committed default in payment of the instalments. The decree-holder obtained a certificate from the Deputy Commissioner, Jabalpur, under Section 13 (3) of the C. P. and Berar Relief of Indebtedness Act, making the unpaid balance recoverable as under a final decree passed by the civil Co...
Tag this Judgment!Commissioner of Wealth-tax Vs. Smt. Sonal K. Amin
Court: Madhya Pradesh
Decided on: Feb-26-1980
Reported in: (1980)16CTR(MP)391; [1981]127ITR427(MP); 1980MPLJ425
G.P. Singh, C.J.1. This is a reference under Section 27(1) of the W.T. Act, 1957. 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 allowing exemption in respect of the value of gold and silver ornaments included in the value of jewellery under Section 5(1)(viii) of the Wealth-tax Act, 1957 '2. The assessee in the present - reference is Smt. Sonal K. Amin. The assessment year is 1971-72 and the relevant valuation date is 30th October, 1970. The WTO, by order dated 29th March, 1972, included Rs. 50,000 in the net wealth of the assessee as value of ornaments and jewellery. The order was maintained by the AAC. The Tribunal accepted the assessee's appeal and held that the gold and silver ornaments, as distinguished from jewellery, were not includible in the net wealth being articles of personal use. The Tribunal remanded the case to the WTO for examining the correctness of the claim of the assessee...
Tag this Judgment!Munnalal Vs. Jagannath Prasad and ors.
Court: Madhya Pradesh
Decided on: Feb-25-1980
Reported in: AIR1981MP51; 1980MPLJ592
ORDERJ.P. Bajpai, J.1. The scheme behind the provisions of Section 36 of the Stamp Act appears to be that where a court trying any action happens to rule rightly or wrongly that a particular document in its opinion either did not require stamp or was sufficiently stamped and admits the document then its decision is final and not liable to be questioned at any stage of the suit or proceeding in any other manner except as provided by Section 61 of the Stamp Act. The reason behind this is that the provisions of the Stamp Act excluding unstamped or insufficiently stamped documents are not intended to put an end to or to create rights of the parties. They are primarily in the interest of Government revenue. Therefore, when once a document has passed the ordeal of an investigation and the Judge trying the action has applied his mind to the question of liability to stamp duty or insufficiency thereof, it was not thought proper to subject that aspect to further discussion and decision by super...
Tag this Judgment!Commissioner of Sales Tax Vs. Hira Mills
Court: Madhya Pradesh
Decided on: Feb-25-1980
Reported in: [1980]46STC338(MP)
ORDERR.K. Vijayvargiya, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act the Board of Revenue has referred the following questions of law arising out of the order of the Board for the opinion of this Court :(1) Whether the proceeding to impose penalty under Section 10A of the Central Sales Tax Act, 1956, 'is a proceeding to which Section 4 of the M. P. Sahayata Upakram (Vishesh Upabandha) Adhiniyam, 1965, applies ?(2) Whether on the facts and circumstances of the case, the proceeding for imposing a penalty under Section 10A of the Central Sales Tax Act, 1956, instituted against M/s. Hira Mills Pvt. Ltd., Ujjain, by notice dated 16th September, 1965, i.e., before the issue of the first notification under Section 3 of the said Adhiniyam could not have been proceeded with to its conclusion after the issue of the notice ?2. The facts giving rise to this reference as set out in the statement of the case are as follows : A proceeding for imposing the penalty under S...
Tag this Judgment!Karansingh Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Feb-23-1980
Reported in: [1981]127ITR25(MP)
Vijayvargtva, J.1. By this reference under Section 27 of the W.T. Act, the 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 right in law in holding the status of the applicant as an individual for computation of wealth-tax of the applicant on the share of property received by him on partition of his original HUF property on December 28, 1962?'2. The facts giving rise to this reference as set out in the statement of the case are as follows : The assessee, Karansingh Pawar, is a minor son of Shri Jagdeo Rao Pawar. The return of wealth on behalf of the assessee for the assessment year 1970-71 was filed by his mother declaring his net wealth at RSection 2,64,000. The assessee claimed the status of an HUF. The assessee contended that the property was received by him as a result of the partition which took place in December, 1962. The property admitt...
Tag this Judgment!Devendra Kumar Vs. Jaidayal
Court: Madhya Pradesh
Decided on: Feb-19-1980
Reported in: AIR1981MP160; 1981MPLJ280
G.L. Oza, J.1. The question referred to us in this revision petition is :--'whether in view of the provisions of Section 97 of the Civil Procedure Code (Amendment) Act, 1976 the amendment, made by this Court in Sub-rule (2) of Rule 11 of Order 20, Civil Procedure Code, 1906 stands repealed?'It appears that in execution of a money decree for mesne profits the petitioner-judgment-debtor submitted an application on 7-12-1977 to the executing Court under Sub-rule (2) of Rule 11 of Order 20 of the Civil Procedure Code for facility of instalments for payment of the decretal amount. The non-applicant-decree-holder not only objected to the prayer made in the aforesaid application on merits, but also urged that Sub-rule (2) of Rule 11 of Order 20 as amended by the Madhya Pradesh High Court was no longer in force because of the provisions of the Civil Procedure Code (Amendment) Act, 1976 and it was contended that in view of Sub-rule (2) of Rule 11 of Order 20 as it stands in the Civil Procedure ...
Tag this Judgment!Commissioner of Sales Tax Vs. Indian Oil Corporation Ltd.
Court: Madhya Pradesh
Decided on: Feb-19-1980
Reported in: [1980]46STC489(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, levy of penalty under Section 17(3) of the State Act on account of failure to furnish statements under forms VIII-B and XII-A as prescribed under Sub-rule (4) of Rule 15 along with the return furnished in form VIII, in accordance with Section 17(1) of the State Act, was justified ?2. The material facts giving rise to this reference briefly are as follows : For the assessment year 1966-67, a penalty of Rs. 20,000 was imposed on the assessee under Section 17(3) of the Act for failure to furnish along with the return a statement in form VIII-B and a list in form XII-A. On appeal, the Deputy Commissioner of Sales Tax reduced the amount of penalty to Rs. 5,000. On further appeal, the learned Member of the Board of Reve...
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