Madhya Pradesh Court March 1980 Judgments
Addl. Commissioner of Wealth-tax, M.P. Vs. Jamnalal Ramlal Kimtee.
Court: Madhya Pradesh
Decided on: Mar-30-1980
Reported in: [1983]139ITR625(MP)
SOHANI J. - By this reference under s. 27(1) of the W.T. Act, 1957, hereinafter called the Act, 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 right in law in cancelling the eight penalties for the Wealth-tax assessment years 1957-58 to 1964-65 by holding that the law governing these penalties will be as contained in section 18(1)(a) before its amendment by the Wealth-tax (Amendment) Act, 1964 (Act 46 of 1964) w.e.f. April 1, 1965, which required the prior approval of the Inspecting Assistant Commissioner of Wealth-tax before the Wealth-tax Officer could impose a penalty and not the provisions of section 18(1)(a) as amended by the Finance Act, 1969 ?'The material facts giving rise to this reference, as set out in the statement of the case, briefly are as follows : By an order dated December 15, 1971, the WTO imposed a penalty on the a...
Tag this Judgment!Shanker Rao Vs. Babulal Fouzdar and anr.
Court: Madhya Pradesh
Decided on: Mar-28-1980
Reported in: AIR1980MP154
J.S. Verma, J. 1. This Is a claimant's appeal under Section 110-B of the Motor Vehicles Act against the award dated 12-3-1976 passed by the Motor Accidents Claims Tribunal East Nimar, Khandwa in Claims Case No. 12 of 1974 dismissing the entire claim for compensation made under Section 110-A of the Motor Vehicles Act, 2. The motor accident giving rise to the claim occurred on 26-1-1974 when deceased Ambadas was knocked down by a bus MFC 4757 which came from behind. Ambadas when he was walking on the correct side of the road at Khandwa near the Bus stand. The deceased Ambadas was a peon in the Government Irrigation Department and was aged about 40 years at the time of his death. He was drawing in all Rs. 196/- per month as his salary. The deceased succumbed to his injuries soon after the accident in which he was crushed under the front wheel. The deceased was unmarried and the sole claimant Shanker Rao is his elder brother. The claimant alleged that he was being paid Rs. 100/- per month ...
Tag this Judgment!Commissioner of Income-tax, M.P. Vs. Thakurlal.
Court: Madhya Pradesh
Decided on: Mar-21-1980
Reported in: [1981]132ITR398(MP)
SOHANI J. - By this reference under s. 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 fact and in the circumstances of the case, the Tribunal was correct in law in holding the proceedings started u/s. 147(b) as invalid and the assessment framed as illegal in view of the infirmity that the ITO failed to record reasons for reopening the assessment and justified in quashing the assessment ?2. Whether the Tribunal was justified in law in holding that the loss of Rs. 45,000 was a speculative loss within the meaning of s. 43(5) of the income-tax Act, 1961, which could not be deducted from the assessees business income computed for the assessment year 1961-62 ?'The material facts giving rise to this reference briefly are as follows : The assessee is a registered firm carrying on the business of extracting manganese ore and selling it. The ass...
Tag this Judgment!Kamalchand Vs. Income-tax Officer and anr.
Court: Madhya Pradesh
Decided on: Mar-18-1980
Reported in: [1981]128ITR290(MP)
Vijayvargiya, J. 1. This order shall also dispose of Misc. Petition No. 308 of 1979 (Kamalchand v. Income-tax Officer, Dhar) and Misc. Petition No. 310 of 1979 (Kamalchand v. Income-tax Officer, Dhar).2. These are petitions under acts. 226 and 227 of the Constitution of India. The facts giving rise to these petitions briefly stated are as follows: The petitioner is a registered partnership firm and has been assessed to income-tax as such by respondent No. 1. The assessment years involved in these petitions are 1975-76, 1976-77 and 1977-78. The petitioner's assessment was made by the predecessor-in-office of respondent No. 1 who allowed deductions under Sections 80HH and 80J of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The petitioner received notices dated July 17, 1978, under Section 148 of the Act for the aforesaid three years for reassessment under Section 147(b) of the Act. A copy of the notice is filed by the petitioner as annex. C to the petitions. The petitioner ...
Tag this Judgment!Commissioner of Sales Tax Vs. Lalji Tolaram
Court: Madhya Pradesh
Decided on: Mar-18-1980
Reported in: [1981]48STC549(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court:In the facts and circumstances of the case, having regard to the provisions of Section 8, Sub-section (1), of the M. P. General Sales Tax Act, 1958, and Rule 20, Sub-rule (4), of the Rules made thereunder, as the sub-section and the sub-rule were during the relevant period, to be able to claim that he should be taxed at the concessional rate and not the full rate of sales tax, whether it was the responsibility of the selling dealer to satisfy himself that the goods sold to the purchasing dealer (from whom the selling dealer obtains a declaration) are mentioned in the registration certificate of the purchasing dealer as raw materials for manufacture, or whether the selling dealer is entitled to the concessional rate of tax once he has obtained the declaration from the purchasing dealer that t...
Tag this Judgment!Commissioner of Sales Tax Vs. Ramvilas Randiyal
Court: Madhya Pradesh
Decided on: Mar-18-1980
Reported in: [1980]46STC490(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 following question of law has been referred to this Court by the Board of Revenue at the instance of the Commissioner:Whether, under the facts and circumstances of the case, the Tribunal was correct in holding that under Rule 5 of the Madhya Pradesh General Sales Tax Rules, only the Sales Tax Officer is competent to assess a dealer when licence granted under Section 13 of the Act is cancelled by him for failure to comply with the conditions of the licence ?2. The material facts giving rise to this reference briefly are as follows: The assessee is a dealer in sweetmeats, namkin and cooked food. He had applied for a licence under Section 13 of the Act and it was granted to him. The licence was, however, cancelled on 24th May, 1969, and thereafter the Assistant Sales Tax Officer proceeded to assess the assessee. Aggrieved by the order of assessment, the assessee p...
Tag this Judgment!Gwalior Rayon Silk Manufacturing (Weaving) Company Ltd. Vs. Union of I ...
Court: Madhya Pradesh
Decided on: Mar-16-1980
Reported in: 1981(8)ELT52(MP); 1980MPLJ581
ORDERG.P. Singh, C.J.1. Petitioner no. 1 in this petition is an incorporated Company. The petitioner Company owns a factory manufacturing chemicals and one of the products of the said factory is chlorine (Cl2). The second petitioner, is a share-holder and employee of the petitioner Company. The petitioners by this petition under Article 226 of the Constitution challenge notifications dated 26th July 1971 and 24th August 1974 issued by the Government of India under Section 3(2) of the Central Excises and Salt Act, 1944, fixing tariff value of liquid chlorine at Rs. 500/- per metric tonne. The petitioners also pray for refund of excess amount of duty paid under protest by the petitioner Company.2. Section 3(1) of the Act which is the charging section, provides that 'there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced or manufactured in India and a duty on salt manufactured in, or imported by la...
Tag this Judgment!Govindram Chatramal Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Mar-14-1980
Reported in: [1984]55STC350(MP)
G.P. Singh, C.J.1. This is a reference made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law :(1) Whether or not conversion of paddy into rice and conversion of other grains into dal is manufacture of other goods which are different from either paddy or the whole grain, as the case may be ?(2) Whether on the facts and circumstances of the case, the failure of the assessee to disclose in the quarterly returns purchases of the value of Rs. 8,69,778.71 amounts to concealment of a turnover assessable to purchase tax, and therefore, liable to be penalised under Section 43 of the M. P. General Sales Tax Act, 1958 ?2. The period with which we are concerned in this case is from 4th November, 1964, to 24th October, 1965. The answer to the first question is concluded by the decision of a Division Bench of this Court in Laxmi Chand Badri Narain v. Commissioner of Sales Tax [1971] 27 STC 211. It was held in that case that dehusking of paddy into rice and ...
Tag this Judgment!Nandkishore Vs. Sau. Inderabai Holkar
Court: Madhya Pradesh
Decided on: Mar-13-1980
Reported in: AIR1981MP21
ORDERG.L. Oza, J.1. This revision petition has been filed by the petitioner against an order passed by Civil Judge, Class II, Indore, in Civil Execution Case No. 198A of 1965.2. The facts necessary for disposal of this revision petition are that the non-applicant decree-holder obtained a decree for eviction against the petitioner-judgment-debtor. The execution of this decree was pending in the court below. The execution was stayed on account of appeal to this Court and after the appeal in this Court was disposed of and the decree was maintained, a special leave petition was preferred before Hon'ble the Supreme Court of India and the Supreme Court by its order dated 8-12-19T6 dismissed the leave petition and passed the following order. 'Special leave petition is rejected but the decree for eviction passed against the petitioner will not be executed up to 31st December, 1978 on condition that the petitioner will pay to the respondents the monthly rent regularly from month to month on or ...
Tag this Judgment!Ganga Prasad Sharma Vs. Commissioner of Income-tax and anr.
Court: Madhya Pradesh
Decided on: Mar-12-1980
Reported in: [1981]127ITR27(MP)
Sohani, J. 1. This is a petition under Articles 226 and 227 of the Constitution.2. The material facts giving rise to this petition briefly are as follows: The petitioner carries on business as a contractor and is an assessee under the I.T. Act, 1961, hereinafter called 'the Act'. For the assessment year 1974-75, the petitioner filed his return on estimate basis by computing the profit at a flat rate of 10 per cent, on gross receipts, as the petitioner did not maintain any account books. The ITO, however, computed net profit at 15 per cent, on the contract payments received by the petitioner. Being aggrieved by the order passed by the ITO, the petitioner filed a revision petition under Section 263 of the Act to the Commissioner. The learned Commissioner, by his order dated 23rd September, 1977, dismissed the revision petition. Aggrieved by that order, the petitioner has filed this petition.3. Learned counsel for the petitioner contended that though the ITO had jurisdiction to make a bes...
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