Madhya Pradesh Court March 1980 Judgments
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Ganga Prasad Sharma Vs. Commissioner of Income-tax, M.P. and Another.
Court: Madhya Pradesh
Decided on: Mar-12-1980
Reported in: [1981]132ITR87(MP)
SOHANI J. - This is a petition under arts. 226 and 227 of the Constitution.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 the 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 s. 263 of the Act to the Commissioner. The learned Commissioner, by his order dated September 23, 1977, dismissed the revision petition. Aggrieved by that order, the petition has filed this petition.Learned counsel for the petitioner contended that though the ITO had jurisdiction to make a best judgment asse...
State of Madhya Pradesh Vs. Chironji Lal
Court: Madhya Pradesh
Decided on: Mar-10-1980
Reported in: AIR1981MP65
H.G. Mishra, J.1. This is defendant's appeal against judgment and decree dated 24-12-1968 passed by the Third Additional District Judge, Morena, whereby the judgment and decree dated 20-10-1965, passed by the trial Court have been affirmed.2. Facts material for decision of this appeal are as under:--The plaintiff-respondent No. 1 Chironji-lal instituted the suit giving rise to this appeal for recovery of Rs. 600/- by way of damages caused by Police to loud-speaker, amplifier, mike and other accessories belonging to him, and which were given on hire to Sunderlal, defend ant-respondent No. 2. Students' procession was being taken out on 27-12-1959 near Motor-stand, Morena. There was a lathi-charge by the Police. The aforesaid loud-speaker set was fitted in a rickshaw. Although at the time of the lathi-charge, it was in Jiwaji Ganj, Sikharwari Block, Morena, away from the place of lathi-charge yet the Police Constables without any reasonable cause wilfully in order to cause damage to the p...
Commissioner of Sales Tax Vs. Phoolchand Onkarlal
Court: Madhya Pradesh
Decided on: Mar-10-1980
Reported in: [1980]46STC429(MP)
G.G. Sohani, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, 1958, the Board of Revenue has, at the instance of the department, referred the following question of law to this Court for its opinion :Whether, on the facts and circumstances of the case, the assessee will fall under the category of 'halwai', and 'namkin' sold by him will be exempted from sales tax under Notification No. 965-V-ST dated 31st March, 1964 ?2. The material facts giving rise to this reference briefly are as follows: The assessee deals in sweetmeats and namkin and has been assessed to sales tax for the assessment year 1965-66. The contention of the assessee was that it was carrying on business as a halwai and hence namkin prepared and sold by it was exempt from sales tax under Notification No. 965-V-ST dated 31st March, 1964. This contention was rejected by the assessing authority and the first appeal preferred by the assessee was also dismissed. On further appeal by the assessee, the ...
Commissioner of Sales Tax Vs. Uttamchand Durlabhdas
Court: Madhya Pradesh
Decided on: Mar-07-1980
Reported in: [1984]55STC205(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, on the facts and circumstances of the case, the setting aside of the decision to resort to best judgment assessment was proper?(2) Whether or not, on the facts and circumstances of the case, the silver ornaments purchased by the assessee should be treated as bullion and subjected to tax only at 1/2 per cent and not as silver ornaments for personal wear liable to tax at 1 per cent ?2. The accounting period with which we are concerned in this reference is from 13th November, 1966, to 2nd November, 1967. The books of account of the assessee were rejected on the ground that no separate account of the molten silver was maintained by the assessee. The Tribunal held that this was not a sufficient ground for rejecting the books of account. The books were properly maintained and no false entries were found in them. There was no statutory rule maki...
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