Madhya Pradesh Court September 1980 Judgments
Tularam Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Sep-30-1980
Reported in: AIR1981MP23; 1981MPLJ152
H.G. Mishra, J.1. Tularam, the petitioner, is holder of some lands in village Hingati in Tehsil Khurai, District Sagar. Out of that land, he transferred 15 acres to one Babulal s/o Pannalal and 25 acres to Karansingh s/o Pannalal under separate registered sale deed dated 19-4-1972.2. The proceedings under Section 4 (1) of the M. P. Ceiling on Agricultural Holdings Act, 1960 (for short 'the Act') were started against the petitioner by the Competent Authority. The petitioner inter alia defended the transfers on the ground that his natural son Abhaysingh, having been given in adoption to Mst. Gayabai widow of Pratapsingh, cannot be regarded to be a member of his family. The adoption look place some 10 years back. A deed of adoption dated 5-3-1973 purporting to record adoption so made was also produced in order to substantiate the plea.3. After enquiry, the Competent Authority by order dated 16-1-1976 (Annexure I) held that the adoption as well as the transfers by way of sale were made wit...
Tag this Judgment!Mahadeo and ors. Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Sep-30-1980
Reported in: AIR1981MP231
Mishra, J.1. This is a petition under Article 226 read with Article 227 of the Constitution of India for quashing the order dated 9-6-1978 (Annexure II) passed on an appeal by the Board of Revenue. Madhya Pradesh, confirming the order passed by the Competent Authority (Additional Commissioner. Raipur), dated 12-8-1977 (Annexure-I), declaring void transfers evidenced by sale deeds (Annexures III to VII).2. The case of the petitioners is that Ram Prasad was father of Ganesh Prasad. Ganesh Prasad died during lifetime of his father leaving behind him a son Mahadeo alias Mahadeo Prasad and a daughter Kalindi. Mahadeo has a son Mahendrasingh alias Dongarsingh. Ram Prasad died on 18-6-1971. On 1-1-1971. Ram Prasad Mahadeo Prasad and his son Mahendra were members of joint family. Smt. Kalindi has also acquired rights in the property devolving on her on death of Ram Prasad.3. In proceedings under the M. P. Ceiling on Agricultural Holdings Act, 1960 (for short 'the Act'), the Competent Authority...
Tag this Judgment!RamnaraIn and ors. Vs. the State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Sep-30-1980
Reported in: AIR1981MP169; 1981MPLJ160
Mishra, J.1. This is a petition under Article 226 read with Article 227 of the Constitution of India for issuance of a writ of certiorari and or any other writ, order or direction for quashing the order passed by the Board of Revenue M. P. Gwalior (Annexure XXV) dated 23-9-1978, affirming order passed by the Competent Authority, Khurai (Annexure-XXIV) dated 28-9-1977.2. Briefly stated the petitioner's case is that Ramnarain, petitioner No. 1, his wife Asharani, petitioner No. 2 and their four sons (Khalaksingh and others) were holders of the land in question. Petitioner No. 1 entered into agreements for sale (Annexures I, II and III) in respect of certain lands with Lallansingh, Halkai and Shitalprasad and put them in possession thereof. Thereafter, the said land was transferred under three registered sale deeds dated 6-4-1972 (Annexures VIII, IX and X).3. On initiation of proceedings under the Madhya Pradesh Ceiling on Agricultural Holdings Act 1960 (Act No. 20 of 1960) (hereinafter r...
Tag this Judgment!Ganesh Dal Mills Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-30-1980
Reported in: [1982]136ITR762(MP)
Shukla, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Indore Bench, Indore, has stated the case and referred the same to us for opinion on the following question :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that it was a case of change in the constitution of the firm as contemplated by Section 187(2)(a) of the Income-tax Act, 1961, and was not a case of succession of one firm by another as provided for in Section 188 of the Act and that one assessment of the income of the assessee for the whole period was liable to be made ?'2. Undisputed facts of the case are as follows : Firm, M/s. Ganesh Dall Mill, Indore, was originally constituted by four persons : (1) Shri Tejram, (2) Shri Omprakash, (3) Shri Bhukhraj, and (4) Shri Chandmal, having equal shares. There was no clause in the partnership deed to the effect that on the death or retirement of any of the partners, the firm will continue. On 11...
Tag this Judgment!Banwarilal Vs. EdwIn Bhagirathi and anr.
Court: Madhya Pradesh
Decided on: Sep-25-1980
Reported in: AIR1981MP116
B.C. Varma, J.1. This appeal is by the plaintiff whose suit for possession and mesne profits of a bungalow known as Ashley bungalow and appurtenant plot situate in Bilaspur has been dismissed.2. Sometime in the year 1912 in U.S.A., two bodies by names Christian Women Board of Mission, America, and Foreign Christian Missionary Society, America, were formed. These two bodies were amalgamated to form a Society by name United Christian Missionary Society, America (U.C.M.S. (U.S.A.)), in the year 1920. At the same time in India operated two associations bearing like names, that is, Christian Women Board of Mission, India, and Foreign Christian Missionary Society, India. These two bodies in India joined together to form Indian Mission Disciples of Christ (I.M.D.C.). The evangelistic part of the I.M.D.C. was carved out as a separate society known as Convention of Churches of Disciples of Christ (C.C.D.C.). This body was registered as a Society in India under the Indian Societies Registration ...
Tag this Judgment!Sarupchand Hukamchand Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-24-1980
Reported in: [1982]133ITR295(MP)
Sohani, J.1. By this reference under Section 256(1) of the I.T. Act, 1961, 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, in the four consecutive assessment years 1969-70 to 1972-73, the Tribunal was justified in holding that interest income accrued to the assessee on the deposits in question with the Hira Mills Ltd., Ujjain, in these assessment years ?'2. The material facts giving rise to this reference, as set out in the statement of case, briefly are as follows : The assessee is a private limited company registered under the Companies Act. The assessee carried on the business of money-lending and ginning and pressing of cotton. The assessee had advanced an interest bearing loan to the Hira Mills Ltd., hereinafter referred to as the Mills, but in the returns filed by the assessee for the assessment years 1969-70 to 1972...
Tag this Judgment!Onkarji Kasturchand (Huf) Vs. Wealth-tax Officer, d Ward and ors.
Court: Madhya Pradesh
Decided on: Sep-20-1980
Reported in: [1982]135ITR188(MP)
Sohani, J. 1. This is a petition under Article 226 of the Constitution.2. The material facts giving rise to this petition briefly are as follows : The petitioner is an HUF and is an assessee under the W.T. Act, 1957, hereinafter called the Act. For the assessment year 1975-76, the assessee filed its return of net wealth on 13th March, 1979, but before the filing of that return a reference was made by the WTO on 12th December, 1977, under Section 16A of the Act, regarding the valuation of 'Smriti Talkies' owned by the assessee. The petitioner contends that on the date when the reference was made, the petitioner had not filed its return for the assessment year 1975-76, nor any notice was served on the petitioner to file a return for that year, and as no assessment of the petitioner for the assessment year 1975-76 was pending when reference to the Valuation Officer was made by the WTO, the reference was premature and the reference as well as the subsequent proceedings before the Valuation...
Tag this Judgment!Akhatari Begum and Sons Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-20-1980
Reported in: [1982]134ITR395(MP)
Shukla, J.1. This order shall also dispose of Miscellaneous Civil Case No. 66 of 1979, as in both these cases the assessee as well as the question of law are common.2. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the separate addition of luggage receipts to the total income '3. This question arises for assessment years 1973-74 and 1974-75. The assessee derives income from business of plying passenger buses. The ITO rejected the book results. Acting under the proviso to Section 145(3) of the I.T. Act, a best judgment assessment was made by estimating the optimum receipts and applying a net profit rate. The assessee also used to charge fare for carrying luggage of the passengers travelling in its buses. This amount was added in the net profit by the ITO for computing the total income. The assessee's contention was that even...
Tag this Judgment!Swami Harbansa Chari Ji and anr. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Sep-18-1980
Reported in: AIR1981MP82
B.C. Varma, J.1. This appeal by the plaintiff is directed against dismissal of his suit for declaration that he is the successor Mahant of the Institution known as Laxmanbag, Rewa, and for other consequential reliefs.2. Rewa was a princely State. In or about the year 1858, His Highness the Maharaja Vishwanathsing Ju Dec was the Ruler. From time immemorial, Laxmanji was being worshipped as a God in that Region. A temple of Laxmanji was built in Rewa. Yuvraj Raghurajsingh felt seriously ill. Then a saint by name Laxmi Prapanna came to Rewa. He was a Vaish-nav and belonged to Bamanuj group. He was introduced to the Maharaja. He treated Raghurajsingh and cured him. Raghu-rajsingh then expressed his desire to become his disciple. Laxmi Prapanna, however, suggested that his Guru, Swami Mukundacharya alone could induct him into his sect and make him his disciple. Thereupon Swami Mukundacharya was brought from Brahmashila and Raghu-rajsingh became his disciple. Swami Mukundhcharya was taken as...
Tag this Judgment!Chunnilal Onkarmal (Pvt.) Ltd. Vs. Income-tax Officer, a Ward and ors.
Court: Madhya Pradesh
Decided on: Sep-17-1980
Reported in: [1983]139ITR380(MP)
Sohani, J.1. This is a petition under arts. 226 and 227 of the Constitution.2. The material facts, as set out in the petition, briefly are as follows :The petitioner is a private limited company, incorporated under theCompanies Act. The petitioner and respondents Nos. 4 and 5 entered intoa partnership on June 16, 1956, under the name and style of ' Sir Hukum-chand and Mannalal' to carry on the business of sole selling agency of theHukumchand Mills Ltd., Indore, which had been granted by the Hukum-chand Mills Ltd. to the said firm for a period of five years. Under the terms of the agreement granting the sole selling agency to the firm, the firm had deposited a sum of Rs. 26 lakhs with the mills-company at the interest of 41/2 per annum. This amount was contributed by the partners of the firm. The mills-company, however, prematurely terminated the sole selling agency agreement on January 11, 1958, and as a consequence thereof the aforesaid partnership firm stood dissolved with effect fro...
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