Madhya Pradesh Court January 1981 Judgments
Commissioner of Sales Tax Vs. T.A. Lokhandwala
Court: Madhya Pradesh
Decided on: Jan-30-1981
Reported in: [1981]48STC529(MP)
G.G. Sohani, J.1. By this reference under Section 44(1) of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion:Whether, under the facts and circumstances of the case, the assessment of the dealer could be reopened under Section 19(1) and declarations in form XII which had been accepted originally by the assessing authority could be rejected on the ground that they were defective and the turnover reassessed to tax ?2. The material facts giving rise to this reference briefly are as follows: The assessee was at the material time dealing in steel, cement, hardwares, paints, etc. For the assessment year 1962-63, the assessing authority rejected the books of account produced by the assessee and made a best judgment assessment. The appeal preferred by the assessee before the Deputy Commissioner of Sales Tax was rejected. In the second appeal preferred before the Board, it was held by t...
Tag this Judgment!Bhagguram and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jan-30-1981
Reported in: 1982CriLJ106
A.R. Navkar, J.1. This is an appeal against an order of conviction, recorded by the Third Additional Sessions Judge, Gwalior, conviciin0 appellant No. 5 Under Section 330 of the IPC and sentencing him to four years' rigorous imprisonment and fine of Rs. 2,000/- and in default, to further undergo one year's rigorous imprisonment and also Under Section 203 IPC to one year's rigorous imprisonment. Both the sentences are ordered to run concurrently. Appellants Nos. 1 to 4 are convicted Under Section 330 IPC and sentenced to six months' rigorous imprisonment, through judgment dated 8-11-1979 in Sessions Trial No. 184 of 1978.2. The facts giving rise to this appeal are that the appellants were tried Under Sections 304 and 330 of the I- P- C. on the allegation that on 9-7-1975, while appellant No. 5 was posted as Sub-Inspector at Police Station. Morar and appellant No. 4 as Head Constable, the remaining appellants were posted as Police Constables. They caused iniuries to the deceased Paris Jo...
Tag this Judgment!Commissioner of Sales Tax Vs. L. Vasudeo Rao
Court: Madhya Pradesh
Decided on: Jan-28-1981
Reported in: [1981]48STC447(MP)
R.K. Vijayvargiya, J.1. This order shall also dispose of Misc. Civil Cases No. 32 of 1979, (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore), No. 33 of 1979 (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore), No. 34 of 1979 (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore), No. 35 of 1979 (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore), No. 36 of 1979 (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore) and No. 37 1979 (Commissioner of Sales Tax, M.P. v. L. Vasudeo Rao, Indore).2. By this reference under Section 44(1) of the M. P. General Sales Tax Act (hereinafter referred to as the Act), the Board of Revenue has referred the following questions of law for the opinion of this Court:(1) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the contract for preparation of blocks was a contract for skill and labour and did not involve the sale of materials and as such no tax was leviable on the price of...
Tag this Judgment!M.P. Warehousing Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-28-1981
Reported in: [1982]133ITR158(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 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal correctly stated the ratio of the decision in : [1974]94ITR129(All) (U. P. State Warehousing Corporation v. ITO) and was justified in holding that the commission received for handling the goods is not the business income and was not exempt under Section 10(29) ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest received from the banks on deposits of moneys held in the course of its business was not incidental or consequential to the activities of the business and was taxable under the head 'Income from other sources' and thus not exempt under Section 10(29) ?' 2. The material facts giving rise to this reference brief...
Tag this Judgment!Pulikkottial Cheru Zechariah Vs. Smt. Mary Zechariah and anr.
Court: Madhya Pradesh
Decided on: Jan-23-1981
Reported in: AIR1981MP112
B.C. Vabma, J.1. The District Judgehas under Section 17 of the Indian Divorce Act, referred for our confirmation the decree nisi, passed in favour of the petitioner and against his wife, therespondent No. 1 for divorce on a finding that she committed adultery with the respondent No, 2, It may be mentioned here only that before the District Judge as also before this Court, the respondents did not appear and could only be served with summons of the suit only by substituted service by publication in newspaper.2. Marriage between the petitioner and the respondent No. 1 was performed on 6-11-1972 under the Indian Christian Marriage Act. For some time the couple lived well and on 16-9-1973 were blessed with a female child named Elizabeth alias Shalina. The respondent No. 1, however, could not remain faithful to the petitioner for long and developed unholy alliance with one Vasant Holland Deniel with whom she eloped on 3-12-1976. This incident gave rise to proceeding for divorce. The petition...
Tag this Judgment!Chunnilal Onkarlal (Huf) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-21-1981
Reported in: [1982]135ITR580(MP)
Vijayvargiya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that a sum of Rs. 7,888 received from the various institutions and credited to the Dharmada account was in the nature of revenue receipt and hence liable to tax as the income of the assessee during the A.Y. 1973-74 ?'2. The facts giving rise to this reference as set out in the statement of the case are as follows : While examining the books of accounts of the assessee for the assessment year 1973-74 relevant to the accounting periodending Diwali, 1972, the ITO found that in the balance-sheet there was an account in the name and style of Dharmada, The opening balance of this account was Rs. 34,245 and the closing balance was shown at Rs. 42,1...
Tag this Judgment!Bapulal Ramchandra Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-17-1981
Reported in: [1982]137ITR23(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the I.T Act, 1961 (hereinafter referred to as ' the Act'), the Income-tax Appellate Tribunal, ' Indore Bench, Indore, has referred the following questions of law for the opinion of this court:' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the penalty of Rs. 17,300 imposed by the IAC of Income-tax by applying the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, for the A.Y. 1969-70 ? (2) Whether, on the facts and in the circumstances of the case, the penalty in terms of the Explanation to Section 271(1)(c) could be imposed without allowing the assessee a specific opportunity to meet the charge ofa deemed concealment of income or furnishing inaccurate particulars of such income ' 2. The facts giving rise to this reference as set out in the statement of the case are as follows; The assessee is a registered firm carrying on business in groundnuts, cott...
Tag this Judgment!Mohanlal Mahribal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-16-1981
Reported in: [1982]133ITR683(MP)
Sohani, J. 1. As directed by this court, 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, when the account books have not been rejected and no defects therein have been pointed out, the ITO was in law justified in making any addition in the ginned cotton account on the ground of alleged low yield of cotton ? 2. If the answer to the first question is in the affirmative, the assessee having shown better yield of cotton from kapas than in the assessment year 1965-66 and the yield compared favourably with the accepted yield cotton at Barwaha in of a comparable case, the Tribunal was justified in determining the yield of cotton at 34.75% in the assessment year 1966-67 and sustaining an addition of Rs. 13,000 to the book profits on that basis ' 2. The material facts giving rise to this reference briefly are as follows : The assessee, which is an HUF, carr...
Tag this Judgment!M.P. State Vs. L.C. Bhagwani
Court: Madhya Pradesh
Decided on: Jan-15-1981
Reported in: 1982CriLJ183
A.R. Navkar, J.1. Leave to file appeal was granted by this Court on 28-6-1979 and the appeal was registered as Criminal Appeal No. 175/1979. The accused was summoned by issuing a bailable warrant in the sum of Rs. 1,000/- for his appearance in the Court, Accordingly, the respondent/accused gave bail and appeared before this Court.2. The respondent was convicted in Criminal Case No. 1043/1973 by Chief Judicial Magistrate, Guna by his order dated 14-8-1975 under S, 16(1)(a)(i) of Prevention of Food Adulteration Act, 1954 and was sentenced to rigorous imprisonment for six months and a fine of Rs. 1,000/-. The respondent filed an appeal before the Sessions Court, Guna which was registered as Criminal Appeal No. 256/1975. In the said appeal the order of conviction was set aside by the learned Additional Sessions Judge, Guna on 4-2-1976. Against the said order of acquittal the present appeal is filed.3. The undisputed facts of the case are that on the date of the occurrence the respondent wa...
Tag this Judgment!Alok Paper Industries Vs. Commissioner of Income-tax M.P.
Court: Madhya Pradesh
Decided on: Jan-14-1981
Reported in: [1983]139ITR1064(MP)
SOHANI J. - By this reference under s. 256(1) of the I.T. Act, 1961, hereinafter referred to as 'the Act', the I.T. Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion :'Whether, once an appeal against the original assessment having been decided by the AAC and the ITAT, the order of assessment merges with the subsequent order passed in appeal and, therefore, the Commissioner is not competent to pass an order under s. 263 of the Income-tax Act enhancing or setting aside the assessment in a matter over which there was no controversy in the appeal ?'The material facts giving rise to this reference, briefly, are as follows : The assessee is a firm carrying on business of a manufacture and sale of paper. While framing the assessment for the assessment year 1974-75, the ITO allowed a deduction of a sum of Rs. 1,24,217 paid by the assessee as interest. Certain other deductions claimed by the assessee were, however, not allowed by the ITO,...
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