Madhya Pradesh Court February 1980 Judgments
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Tej Kumar JaIn Vs. Purshottam and anr.
Court: Madhya Pradesh
Decided on: Feb-18-1980
Reported in: AIR1981MP55
U.N. Bhachawat, J.1. This is an appeal arising out of a suit for ejectment by the defendant against the judgment and decree dated the 28th June, 1979 of the Court of First Additional District Judge, Indore in Civil First Appeal No. 37-A of 1978, whereby it has confirmed the judgment and decree dated 28th July, 1977, of the Court of Third Civil Judge, Class II, Indore in Civil Suit No. 8A of 1972.2. Plaintiff-landlord (respondent herein) had filed the present suit against the defendant (appellant herein) for evicting him from the suit accommodation basing the claim for eviction on the grounds enumerated under Sections 12 (1) (a), 12 (1) (c) and 12 (1) (e) of the M. P. Accommodation Control Act, 1961 (hereinafter referred to as the 'Act').3. The two courts below negatived the plaintiff's contention regarding the ground under Section 12 (1) (a) and 12 (1) (e) of the Act, but accepting the case of the plaintiff under Section 12 (1) (e) of the Act, decreed the suit.4. It may be mentioned th...
Birla Jute Manufacturing Company Limited Vs. Union of India (Uoi) and ...
Court: Madhya Pradesh
Decided on: Feb-18-1980
Reported in: 1980(6)ELT593(MP); 1980MPLJ829
ORDERG.P. Singh, C.J.1. This order shall also dispose of Misc. Petition No. 704 of 1976.2. The petitioners in both these petitions are manufacturers of portlana cement. The point in dispute in these petitions is whether for the period from 1st October 1975 to 8th January 1976 cost of packing in gunny bags could be included in the value for charging excise duty on cement Under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944.3. Section 4 in the present shape in the Act was inserted by Act No. 22 of 1973 and came into force on 1st October 1975. Section 4(1) of the Act makes the duty of excise chargeable with reference to the value of excisable goods. Section 4(4)(d)(i) provides that the value in relation to any excisable goods 'where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee'. By notification dated 9th January...
Commissioner of Income-tax Vs. Smt. Sethani Godwaribai
Court: Madhya Pradesh
Decided on: Feb-15-1980
Reported in: (1980)16CTR(MP)388; [1981]127ITR349(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 under the circumstances of the case, the Appellate Tribunal is right in law in its conclusion that the provisions of Section 52(2) of the Income-tax Act, 1961, would not apply to a case where the special provisions of Section 52(1) would be applicable? 2. If the answer to the first question is in the negative and in favour of the revenue, whether the Appellate Tribunal is right in its conclusion that the assessee is not liable to tax on capital gains amounting to Rs. 56,462 under Section 45 read with Section 52(2) of the Income-tax Act, 1961 ' 2. The relevant assessment year is 1968-69 for which the accounting year ended on 31st March, 1968. The facts briefly stated are that on 1st September, 1967, the assessee sold one of her properties known as' Subhash Talkies ' together with furniture and fittings to a partnershi...
Burmah Shell Oil Storage and Distribution Co. of India Ltd. Vs. Commis ...
Court: Madhya Pradesh
Decided on: Feb-12-1980
Reported in: [1982]50STC219(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 13 of the Madhya Bharat Sales Tax Act (hereinafter referred to as the Act), the following question of law has been referred for the opinion of this Court:Whether, in the facts and circumstances of this case, the applicant was liable to payment of sales tax, both as a resident as well as non-resident company and if not then in what capacity 2. The facts giving rise to this reference as set out in the statement of the case are as follows :The applicant dealt in lubricants, kerosene, etc., and it had its registered place of business at Mhow and branches at Indore, Ujjain, Ratlam and Gwalior in the erstwhile State of Madhya Bharat. The applicant sold goods ex-stock at the aforesaid places of business in the State of Madhya Bharat. These transactions were recorded in the account books of these places and the sales were intra-State sales in Madhya Bharat. The applicant had permission to file a consolidated return for all the sales effec...
Budha and ors. Vs. Bedariya
Court: Madhya Pradesh
Decided on: Feb-07-1980
Reported in: AIR1981MP76
H.G. Mishra, J.1. This is defendant's second appeal against the judgment and decree dated 9-4-1975, passed by the Additional District Judge, Morena, confirming the judgment and decree dated 28-6-1974, for ejectment of appellant from the suit house.2. Facts giving rise to this appeal so far as they are material for its decision are as under :The plaintiff-respondent brought the present suit for ejectment under Section 12 (1) (a) of the Madhya Pradesh Accommodation Control Act, 1961 (for short, 'the Act'), on the allegation that the defendant-appellants are his tenants under rent-note dated 15-11-1967, Ex. P-1, on a monthly rent of Rs. 20/- in the suit house, situated in Uttampura in the town of Morena. It was further alleged that the defendants were in arrears of rent with effect from 15-11-1967, which they have failed to pay or tender within two months of his forwarding a notice of demand (vide Ex. P. 3) by registered acknowledgement due post No. 192 dated 5-7-1973 which has been retur...
Commissioner of Income-tax Vs. Fakirchand Dayaram
Court: Madhya Pradesh
Decided on: Feb-07-1980
Reported in: [1983]143ITR184(MP)
Sohani, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961,hereinafter called 'the Act', made by the Income-tax Appellate Tribunal, Indore Bench. The following duestion of law has been referred to thiscourt for its opinion : 'Whether the Tribunal; was justified in law in holding that thepenalty proceedings having been referred to the Inspecting Assistant Commissioner of Income-tax on February 22, 1971, i.e., prior to the amendment of Section 275 of the Income-tax Act, 1961, w.e.f. April I, 1971, Section 275 as it stood prior to its amendment was applicable to the proceedings and that the penalty order passed by the IAC on March 15, 1973, was illegal being beyond time) ?2. The material facts giving rise to this reference briefly are as follows: For the assessment year 1968-69, the assessee had submitted a return disclosing his income as Rs. 20,981. The ITO, however, assessed the income at Rs. 26,250. The ITO, being satisfied that the assessee was liable to an imposition...
Commissioner of Sales Tax Vs. Truel Tubes
Court: Madhya Pradesh
Decided on: Feb-07-1980
Reported in: [1980]46STC473(MP)
G.G. Sohani, J.1. This is a reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, at the instance of the Commissioner of Sales Tax. The following questions of law are referred to this Court for its opinion:(1) Whether, on the facts and circumstances of the case, the turnover arising out of the sale of conduit pipes manufactured and sold by the assessee should be taxed under entry 56 or under entry 30 of Part II of Schedule II of the M. P. General Sales Tax Act, 1958 ?(2) Whether, on the facts and circumstances of the case, the turnover arising out of the sale of mild steel pipes manufactured and sold by the assessee should be assessed to tax according to entry 56 of Part II or entry 1 of Part VI of Schedule II to the M. P. General Sales Tax Act, 1958 ?2. The material facts giving rise to this reference briefly are as follows: In the course of assessment proceedings, the assessee contended that since the conduit pipes manufactured and sold by t...
Commissioner of Income-tax Vs. Kalyanmal Mills Tent Factory
Court: Madhya Pradesh
Decided on: Feb-06-1980
Reported in: [1981]132ITR115(MP)
Sohani, J. 1. By these six references under Section 66(1) of the Indian I.T. Act, 1922 (hereinafter referred to as 'the Act'), which have been consolidated, 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 justified in law in holding that there was an express or implied agreement by Govt. to pay the assessee at Indore and that the Post Office became the agent of the Govt. of India 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sale proceeds in respect of the goods supplied to the Government by the assessee-firm could not be brought to tax as having been received in British India within the meaning of Section 4(1)(a) of the Indian Income-tax Act, 1922 ?' 2. The facts, which are material for these references, briefly are as follows : The assessee is an unregistered firm ...
Commissioner of Sales Tax Vs. Esso Standard Refining Co. of India Ltd.
Court: Madhya Pradesh
Decided on: Feb-04-1980
Reported in: [1980]46STC216(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 Esso solvents Nos. 1425, 3040 and 2445 are exigible to tax under entry No. 39 of Part II of Schedule II or under the provisions of the M. P. Sales of Motor Spirits Taxation Act, 1957 2. The material facts, as set out in the statement of case, are as follows : The assessee-company is engaged in the business of sale and distribution of petrol and petroleum products. The assessee was assessed to sales tax for the period from 26th December, 1963, to 25th December, 1964, by order dated 28th March, 1968, by the Assistant Sales Tax Commissioner. By this order, the turnover arising out of the sale of Esso solvents Nos. 1425, 2445 and 3040 was taxed under entry No. 39 of Part II of Schedule II to the Act, which provided for taxation of all kinds of petroleum products and m...
Dayaramsingh Vs. the State of M.P.
Court: Madhya Pradesh
Decided on: Feb-01-1980
Reported in: 1981CriLJ530
N.C. Dwivedi, J.1. In this appeal, the appellant Dayaramsingh has challenged his conviction under Section 302 of the I.P.C. for which he was sentenced to undergo imprisonment for life.2. Along with the appellant, four other accused viz., Harisingh, Ajmersingh, Ramswaroop and Kaptansingh were also prosecuted under Sections 147 and 302/149 of the I.P.C. but they were acquitted of these offences. The appellant was also acquitted of these charges.3. The prosecution case is this; On 5-2-1970, the appellant along with others, came to the deceased Khalaksingh where the appellant fired at him with a 12 bore gun. The firing was preceded by exchange of abuses between them. After receiving the gun shot injuries, the deceased walked few paces and fell down profusely bleeding. Villagers assembled there including Jhandusingh (P. W. 5) deceased's own brother, before whom Khalaksingh made an oral dying declaration naming the appellants as having shot at him, Jhandusingh (P. W. 5) went to the police st...
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