Madhya Pradesh Court September 1980 Judgments
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Commissioner of Income-tax Vs. Arcust Industries P. Ltd.
Court: Madhya Pradesh
Decided on: Sep-17-1980
Reported in: [1982]133ITR290(MP)
Shukla, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has stated the case and referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income from lease rent was assessable as income from business and not as income from other sources ?'2. As, according to us, on facts stated, no question of law arises, we decline to answer the same. The year of assessment in question was 1971-72 for which the accounting period ended on January 31, 1971. The assessee carried on the business of manufacture of oil engines and pumps, etc., for agricultural use. It ran into loss arid, consequently, leased out the plant and machinery to another manufacturer. The lessee continued the manufacture of oil engines, pumps, etc. In its return for the assessment year 1971-72, the assessee showed a loss of Rs. 32,980. A sum of Rs. 30,000 was received during the accounting year by the assessee on ...
Commissioner of Income-tax Vs. Nathuabhai Desabhai
Court: Madhya Pradesh
Decided on: Sep-16-1980
Reported in: [1981]130ITR238(MP); [1982]49STC185(MP)
Shukla, J. 1. Pursuant to the direction of this court, the Income-taxAppellate Tribunal, Indore, has referred the following question for ouropinion :'Whether, on the facts found by the Tribunal, Section 41(1) of the Income-tax Act would be applicable and the amount of Rs. 76,578 as sales tax refund is taxable ?'2. The assessee is a registered firm deriving income from wholesale business in tobacco. The assessment year in question is 1970-71, for which the accounting period ended on November 9, 1969. The assessee had imported tobacco from outside the State of Madhya Pradesh and sold the same within the State between S.Y. 2007-8 to 2014-15, relevant to the A.Ys. 1952-53 to 1959-60. The assessee had collected sales tax from its constituents on the sales of tobacco and paid the same to the State Govt. The total amount so paid during these years was Rs. 76,578. Later, the assessee brought a suit against the State Govt. claiming refund of this amount on the ground that the recovery was illeg...
Naraindas Goyal Contractor Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Sep-15-1980
Reported in: [1982]134ITR96(MP)
SOHANI J. - This is an application under s. 256(2) of the I.T. Act, 1961, hereinafter called 'the Act', requiring the Appellate Tribunal to state the case and refer certain questions of law to this court for its opinion.The material facts giving rise to this application briefly are as follows:The applicant is an assessee carrying on business as a contractor. For the assessment year 1972-73 the assessee filed his return of income at Rs. 12,127. The ITO held that the proviso to s. 145 of the Act was applicable as the books of account maintained by the assessee were not verifiable. The ITO, therefore, estimated the net profit of the assessee at 15% of the receipts shown by the assessee. The ITO, however, disallowed the claim for deduction of interest paid by the assessee over borrowed capital. The ITO thus made consequential additions to the disclosed income of the assessee. On appeal, the AAC held that the assessee was entitled to deduction of interest. Aggrieved by the order of the AAC,...
Noshirwan and Co. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Sep-12-1980
Reported in: [1982]49STC167(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 Board of Revenue has referred the following questions of law for the opinion of this Court :(1) Whether, under the facts and circumstances of the case, the order imposing penalty under Section 17(3) of the M.P. General Sales Tax Act, 1958, was legal and proper, notwithstanding the fact that the retrospective amendment made to Section 17(3) under the M.P. General Sales Tax (Amendment and Validation) Act, 1971, was not actually in force during the period when the default was committed, in view of Article 20(1) of the Constitution of India?(2) Whether the Tribunal was justified in holding that it was debarred from considering the constitutional validity of the contention of the appellant that penalty under Section 17(3) of the M.P. General Sales Tax Act, 1958, as amended by the M.P. General Sales Tax (Amendment and Validation) Act, 1971, could not be levied by reas...
indore Municipal Corporation Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Sep-12-1980
Reported in: [1981]132ITR540(MP)
SHUKLA J. - This reference under s. 256(1) of the I.T. Act, 1961, has been made by the Income-tax Appellate Tribunal, Indore Bench, Indore, stating the case and seeking our opinion on the following questions :'(1) Whether, on the facts and in the circumstances of the case, the expenditure incurred by assessee towards construction of the metal roads on trenching grounds was an item of revenue deduction and(2) Whether, on the facts and in the circumstances of the case, the assessee was entitled to depreciation on the amount of the cost of construction of metal road on the trenching grounds ?'Facts stated and not disputed may be briefly set out. The assessee is local body. Assessment year in question is 1972-73 for which the accounting period on March 31, 1972. The assessee derived income from sale of manure prepared out of waste and night soil dumped in the trenching ground outside the municipal limits. In its return of income, the assessee had claimed deduction of Rs. 67,748 incurred on...
Commissioner of Sales Tax Vs. C.P. Manganese Ore Co.
Court: Madhya Pradesh
Decided on: Sep-11-1980
Reported in: [1983]54STC145(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, under the facts and circumstances of the case, it has been correctly laid down by this Tribunal that in case the place of manufacture of ferro-manganese was outside this State, the disputed transactions are to be treated as inter-State sales ?(2) Whether, in the absence of any entry regarding location of the factory for manufacture of ferro-manganese in the contracts, the Tribunal was justified in ordering that the location of these factories should be determined in order to decide whether the sales involved under these agreements were inter-State Sales ?2. The assessment years covered by the reference are 1961, 1962 and 1963. The dealer sold manganese ore to different parties under separate contracts. In all there were sixteen contracts. In the seven contracts there was express provision of movement of goods to places outside the State a...
dharti Pakad Madanlal Agrawal, Gwalior Vs. Jinendra Kumar Jain, Bhopal ...
Court: Madhya Pradesh
Decided on: Sep-10-1980
Reported in: AIR1981MP26; 1981MPLJ126
ORDERG.L. Oza, J.1. By this petition, the petitioner has challenged the election to the Rajya Sabha held on 27-6-1980.2. According to the petitioner, he wanted to contest the election for the Rajya Sabha and for that purpose had filed the nomination paper. He filed his nomination paper on 23-6-1980 after depositing the security amount as required. According to him, on 25-6-1980 when the nomination papers were scrutinized the Returning Officer rejected the nomination paper of the petitioner on the ground that it was not properly filled in as it did not bear the signature of the proposer. Order not filed with the petition.3. The only ground urged in this petition by the petitioner is that Section 33(1) of the Representation of the People Act which requires the nomination paper to be signed by one proposer who is an elector of the Constituency is unconstitutional as under Article 84 of the Constitution a citizen of India who holds the necessary qualifications prescribed in this article is...
Mohta Ispat Limited, Ratlam Vs. the Chief Municipal Officer, Ratlam an ...
Court: Madhya Pradesh
Decided on: Sep-09-1980
Reported in: AIR1981MP62; 1981MPLJ175
M.L. Malik, J. 1. This order shall also govern the disposal of Miscellaneous Petition No. 190 of 1979 (M/s. Modella Steels and Alloys Limited and Anr. v. The Chief Municipal Officer, Ratlam Nagai Palika, Ratlam and two others), Miscellaneous Petition No. 741 of 1979 (M/s. Jayant Vitamins Limited, Ratlam v. The Chief Municipal Officer, Ratlam Nagar Palika, Ratlam and two others) and Miscellaneous Petition No. 71 of 1980 (M/s Sajjan Chemicals Private Limited, Ratlam v. The Chief Municipal Officer, Ratlam Nagar Palika, Ratlam and two others). 2. The petitioners, a company with limited liability duly incorporated under the provisions of the Companies Act, 1956, have their factory for casting steel ingots in the Industrial Area of Ratlam town. The Industrial Area was developed by the State Government and was located some kilometers away, outside the municipal limits. The petitioners installed their industry in the Industrial Area long before the nrea was brought within the municipal limits ...
Commissioner of Income-tax Vs. Rijhumal Relumal
Court: Madhya Pradesh
Decided on: Sep-08-1980
Reported in: [1983]139ITR897(MP)
G.P. Singh, C.J.1. The following question of law has been referred by the Tribunal:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to deduction on account of development rebate even though the reserve was created after the accounts were completed but before the assessee filed revised return and in any event before the assessment was completed ?'2. The relevant assessment year is 1966-67. The assessee filed the return of income on February 17, 1967, declaring income of Rs. 30,506, The assessee did not file a copy of the profit and loss account or balance-sheet along with the return. The assessee also did not claim any particular amount as deduction by way of development rebate. The assessee, however, added a note making a request that development rebate as may be allowable may be given as a deduction. The development rebate to which this note referred related to installation of machinery in Nirmal Talkies, ...
Madhya Pradesh Financial Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-08-1980
Reported in: [1981]132ITR884(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the dividend tax at the rate of 71/2% had rightly been levied on the entire amount of dividend of Rs. 3,50,000 paid by the assessee in each of the two assessment years 1964-65 and 1965-66, which were partly distributed out of the profits earned by the assessee and partly from the subvention amounts paid by the Madhya Pradesh State Government to the assessee in each of the years concerned (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of Section 154 of the Income-tax Act, 1961, were rightly applied to the case of the assessee in the assessment year 1964-65 (3) Whether the Tribunal was right in holding that t...