Madhya Pradesh Court July 1980 Judgments
Punjab National Bank Vs. Beniprasad Maheshwari and ors.
Court: Madhya Pradesh
Decided on: Jul-31-1980
Reported in: AIR1981MP95
U.N. Bhachawat, J.1. This is an appeal by the plaintiff against the judgment and decree dated the 7th May, 1976 of the Court of II Additional District Judge, Hoshangabad, in Civil Suit No. 7-B of 1972.2. The plaintiff Bank had filed the suit for recovery of Rs. 35,574-93 (Rs. 28,000/-principal + Rs. 84/- Bank Commission and Rs. 7490-00 interest at the rate of 11 per cent per annum) against all the 3 defendants, who are respondents herein. The suit has been decreed for Rs. 32074.00 (Rs. 28,000/- principal, interest, 4074/-calculated at the rate of Rs. 6 per cent per annum) with costs and future interests at the rate of 6 per cent per annum on the principal amount from the date of the suit till realisation against defendant No. 2; for Rs. 148-00 against defendant No. 1 and has been totally dismissed against defendant No. 3. Being aggrieved by this judgment, the plaintiff Bank has filed the present appeal claiming a total amount of Rs. 35,574-93 against all the defendants.3. At the outset...
Tag this Judgment!National Newsprint and Paper Mills Ltd. Vs. Director of Inspection and ...
Court: Madhya Pradesh
Decided on: Jul-31-1980
Reported in: 1988(34)ELT584(MP); [1981]131ITR545(MP)
G.P. Singh, C.J.1. The petitioner is a Govt. company. The petitioner manufactures newsprint and wrapper. The wrapper manufactured by the petitioner is used for wrapping the newsprint manufactured by it. The production of newsprint and wrapper in the financial year 1969-70 exceeded the production in 1964-65. The petitioner applied for tax credit certificate under Section 280ZD of the I.T. Act, 1961, to the Central authority constituted under the Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965, which is a scheme framed under Section 280ZE by the Central Govt. The Central authority by order dated 24th May, 1971, granted a tax credit certificate for Rs. 5,774 only. The petitioner then filed an appeal under para. 9 of the Scheme to the appellate authority, i.e., the Director of Inspection, Customs and Central Excise, New Delhi. By order dated 17th May, 1978, the appeal was dismissed by the director. By this petition under Article 226 of the Constitution, the petitioner...
Tag this Judgment!Khushal Chand Laxmichand Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-29-1980
Reported in: [1981]48STC567(MP)
K.K. Dube, J.1. The following questions have been referred to us for our decision under Section 44 of the M. P. General Sales Tax Act, 1958 :(i) Whether, under the facts and circumstances of the cases, they could be reopened under Section 19(1) of the Act ?(ii) Whether wheat and/or juwar purchased from unregistered dealers and supplied under the Foodgrains Levy Orders to the Food Corporation of India from time to time is exigible to purchase tax under Section 7 of the Act ?2. The applicant carries on business in grains and is a dealer registered under the M. P. General Sales Tax Act. During the assessment year 1968-69, the dealer purchased wheat and juwar from unregistered dealers and supplied to the Food Corporation of India under the Levy Orders in pursuance of a scheme 'procurement of wheat and/or juwar'. In accordance with the view prevailing at the time of assessment, such sales under the Levy Orders were not treated as sales and the amount of turnover in respect thereof was deduc...
Tag this Judgment!Chhotabhai Jethabhai Patel and Co. Vs. Jt. Secy., Government of India
Court: Madhya Pradesh
Decided on: Jul-28-1980
Reported in: 1994(69)ELT485(MP)
ORDERG.P. Singh, C.J.1. The petitioner is a manufacturer of Bidis. Hand-made bidis were not subjected to excise duty before 1st March 1975. By Finance Act No. 25 of 1975, hand made bidis were included as excisable goods under the heading 'Other Bidis' in item No. 4-II(3)(ii) of the First Schedule to the Central Excises and Salt Act, 1944. The said bidis thus now come under the category of manufactured tobacco. The petitioner's contention was that the stock of manufactured bidis with it which existed immediately on 1st March 1975 was not liable to excise duty. This was not accepted by the Excise Authorities and demand notices were issued to the Petitioner. The petitioner paid under protest in all Rs. 13,158/- as excise duty. The petitioner then made an application before the Assistant Collector, Central Excise, for review which was dismissed by order dated 9th June 1975. The petitioner thereafter preferred an appeal to the Collector, Central Excise, which was dismissed on 21st April, 19...
Tag this Judgment!Commissioner of Income-tax Vs. Narpat Singh Malkhan Singh
Court: Madhya Pradesh
Decided on: Jul-25-1980
Reported in: (1980)19CTR(MP)302; [1981]128ITR77(MP)
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appl-late Tribunal under Section 256(1) of the I.T. Act, 1961, referring for our answer the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the order of the Additional Commissioner of Income-tax, passed under Section 263 of the Income-tax Act, 1961, was without jurisdiction and hence invalid in law?'2. The facts, briefly stated, are that for the assessment year 1970-71, the assessee filed the return declaring a total income of Rs. 28,942. The ITO, however, assessed the total income at Rs. 33,650 under Section 143(3) of the Act by his order dated 11th December, 1970. The assessee filed an appeal to the AAC confining his objection to the disallowance of certain expenses amounting to Rs. 3,574 by the ITO. The AAC, by his order dated 27th March, 1971, accepted the assessee's appeal in part and allowed a reduction of Rs. 2,000 in the total incom...
Tag this Judgment!Controller of Estate Duty Vs. Santram
Court: Madhya Pradesh
Decided on: Jul-25-1980
Reported in: (1981)20CTR(MP)48; [1981]130ITR38(MP); 1981MPLJ5
G.P. Singh, C.J. 1. This is a reference made by the Appellate Tribunalunder Section 64(1) of the E.D. Act, 1953, referring for our answer the followingquestion of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the value of the shares of the lineal descendants of the deceased in the joint family property should not be included in the total value of the estate for the purpose of determining the rate of estate duty '2. The dispute relates to the assessment of estate duty on the estate of Brijlal who died on 12th July, 1967. The accountable person is Santram, one of the sons of the deceased. In determining the total value of the estate, an amount of Rs. 1,27,053, representing the value of the interest in the joint family property of all the lineal descendants of the deceased, was added under Section 34(1)(c) of the Act by the Assistant Controller of Estate Duty. The Appellate Controller maintained the addition subject to ...
Tag this Judgment!Raghuwar Vs. Janki Prasad
Court: Madhya Pradesh
Decided on: Jul-23-1980
Reported in: AIR1981MP39
ORDERA.R. Navkar, J.1. This is a revision against the order dated 8-1-1980, passed by the Additional District Judge, Gwalior, in Civil Suit No. 13-A/78.2. The facts of the case are that the wife of Janki Prasad--non-applicant, filed a suit for partition of the agricultural land and the houses against Raghuwar, alleging that the applicant and her father were real brothers and they are the owners of half share each in the disputed property. The plaintiff, that is to say the wife of the non-applicant is the only daughter of her father, who is now no more. Therefore, she is entitled to get the disputed property partitioned. The defendant-applicant denied the plaint allegations. During the pendency of the suit, the plaintiff expired. The husband, i. e. the non-applicant, filed an application under Order 22, Rule 3 of the Code of Civil Procedure, for bringing himself on record in place of the deceased as her legal representative. This application was contested by the defendant, Haying that a...
Tag this Judgment!Commissioner of Income-tax Vs. Shantilal Mehta and Co.
Court: Madhya Pradesh
Decided on: Jul-18-1980
Reported in: (1980)19CTR(MP)307; [1983]143ITR308(MP); 1981MPLJ507
G.P. Singh, C.J.1. This judgment shall also dispose of Misc. Civil Case No. 111 of 1978.2. These are references made by the Income-tax Appellate Tribunal and they relate to the same assessee. Misc. Civil Case No. 326 of 1976 relates to the assessment years 1968-69 to 1972-73. The questions of law referred in this reference are as follows ;'I. Considering rule VI of the M.P. Excise Act, whether the partnership was a legal one enabling the assessee the benefit of registration for assessment year 1968-69 and continuation thereof for the subsequent years ? 2. Whether the notice dated December 20, 1973, under Section 263 issued by the CIT was a valid one ?' 3. Miscellaneous Civil Case No. 111 of 1978 relates to the assessment year 1973-74 and the question of law referred is as under;' Whether, on the facts and in the circumstances of the case, the assessee is entitled to continuation of registration '4. The facts briefly stated are that one Shantilal Mehta, who was taking liquor contracts f...
Tag this Judgment!indrasen Bhoot Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Jul-11-1980
Reported in: [1982]138ITR758(MP)
Sohani, J.1. By this reference under Section 27(1) of the W.T. Act, 1957, hereinafter called the Act, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :' (i) Whether, on the facts and circumstances of the case, the Tribunal was correct in law in holding that the IAC had jurisdiction to levy penalty for the A.Y. 1970-71 after the amendment of Section 18(3) by the Taxation Laws (Amendment) Act, 1975 ? (ii) If the answer to question No. (i) is in the affirmative, whether the penalty upheld by the Tribunal at Rs. 50,000 was the minimum penalty imposable under the law relating to quantum law applicable in the case ? (iii) Having held that penalty provisions under Section 18(1)(c) were attracted, whether the Tribunal was justified in holding that no penalty was leviable for the A.Y. 1971-72?' 2. The material facts giving rise to this reference, as set out in the statement of case, briefly are as follows : The assessee ...
Tag this Judgment!Balchand Malaiya and ors. Vs. Income-tax Officer, A-ward and anr.
Court: Madhya Pradesh
Decided on: Jul-10-1980
Reported in: [1983]144ITR795(MP)
G.P. SINGH, C.J.1. The petitioners in this petition were members of an HUF and assessed to income-tax under the Indian Income-tax Act, 1922, for the assessment years 1953-54 to 1958-59, There was a partition in the petitioners' family by a registered document dated 10th November, 1958. The ITO by his order passed on the 10th March, 1964, refused to recognise this partition under Section 25A(1) of the 1922 Act. There was an appeal filed against this order which was allowed on 11th January, 1967, by the AAC. After this order of the AAC by which the partition was recognised under Section 25(1) of the 1922 Act, proceedings for rectification of the earlier assessments were taken by the ITO. In these proceedings notice was issued only to petitioner No. 1, Balchand Malaiya, who before the partition was karta of the family. The other petitioners were not noticed in these proceedings. By orders dated 8th July, 1974, assessment orders earlier passed were revised and the tax liability of the peti...
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