Madhya Pradesh Court May 1980 Judgments
M.P. Electricity Board, Jabalpur and anr. Vs. Chhaganlal
Court: Madhya Pradesh
Decided on: May-29-1980
Reported in: AIR1981MP170; 1981MPLJ417
ORDERU.N. Bhachawat, J.1. This is a revision by the defendant against the order dated 12th December, 1977 of the Court of Civil Judge, Class II, Bilaspur in Civil Suit No. 208-A of 1976.2. The revision has arisen out of the suit filed by the plaintiff/non-applicant herein, for a declaration that the defendants are not entitled to recover Rupees1,688.06 paise as the energy charges from the plaintiff and for a perpetual injunction restraining the defendants from disconnecting the electric connection of the plaintiff for non-payment of the said amount.3. The case of the plaintiff, as set out in the plaint, was that since the installation of electric service connection Number IP/72, 30 M. P. on the Oil Mill premises of the plaintiff at Bilha, it was being regularly checked by the officials of the defendants and was always found to be in proper order and the defandants werp accepting the payment of monthly bills for the consumption of the electrical energy from the plaintiff according to th...
Tag this Judgment!Commissioner of Income-tax Vs. Krishnaram Baldeo Bank (P.) Ltd.
Court: Madhya Pradesh
Decided on: May-03-1980
Reported in: (1980)19CTR(MP)284; [1983]144ITR600(MP)
K.K. Dube, J. 1. The Income-tax Appellate Tribunal has referred the following question of law for our determination :' Whether, on the facts and in the circumstances of the case, the Department, was justified in taxing the sum of Rs. 42,53,148 representingthe difference between the book value of the trading assets and the price paid therefor to the predecessor, as revenue profit in the hands of the assessee-company for the assessment year 1959-60?'2. The brief facts relevant for knowing why the amount of Rs. 42,53,148 was sought to be taxed are these : On January 4, 1958, the assessee-bank was incorporated as a private limited company. It was established with the sole object of taking over the banking business carried on by the erstwhile Maharaja of Gwalior. A licence to carry on such banking business was obtained by the assessee from the Reserve Bank of India. The company's paid up capital was Rs. 25,00,000 consisting of 50,000 shares with Rs. 50 paid up per share. 101 shares were tak...
Tag this Judgment!Badri Prasad Soni Vs. S. Kripal Singh
Court: Madhya Pradesh
Decided on: May-03-1980
Reported in: AIR1981MP228; 1981MPLJ606
ORDERU.N. Bhachawat, J. 1. The present revision has been filed by the plaintiff and has arisen in the following manner. 2. Plaintiff has filed the suit for eviction of the defendant-non-applicant herein from the suit shop alleging that he bona fide needs the suit shop for settling his son-in-law who along with his daughter is living with him and is dependent on him for maintenance. The relevant averment in the plaint are as under:'2. Plaintiff has one issue -- Smt. Asha Bai. She has been married with Shri Deenak Kumar. They live with the plaintiff as members of his family. They depend on him for their maintenance.3. Plaintiff is old and has now developed cancer. He may close his eves any day. He therefore wants to settle his son-in-law by opening a shop of Jewellery--will make a show room and self Silver wares and Silver ornaments etc. Plaintiff will open a shop for him with a capital of Rs. 20,000/- which plaintiff has got. Plaintiff's son-in-law for whom he requires the premises in s...
Tag this Judgment!Bhagirath Prasad Bilgaiya Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: May-03-1980
Reported in: (1980)19CTR(MP)279; [1983]139ITR902(MP)
K.K. Dube, J.1. The following question of law has been referred for our opinion at the instance of the assessee:'Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in imposing penalty on the assessee under Section 271(1)(c) of the I.T. Act, 1961 ?'2. The assessee derived income from money-lending, house property and brokerage on sale and purchase of land. For the assessment year 1960-61, the assessee filed a return on July 23, 1964, showing income from money-lending at Rs. 215 and from house property at Rs. 260. The assessee did not maintain books of account in the form of cash book and ledger. The ITO on the basis of the previous record estimated the capital invested in money-lending at Rs. 78,000 and on that basis came to a conclusion that the income from interest would be Rs. 9,600. During the same year, the assessee had constructed a house, the cost of which was shown by the assessee to be Rs. 7,000. This was not accepted and the ITO estim...
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