Madhya Pradesh Court November 1981 Judgments
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Smt. Renu Vaid Vs. Ravi Vaid
Court: Madhya Pradesh
Decided on: Nov-30-1981
Reported in: AIR1982MP81
G.P. Singh, C.J.1. This is a petition by a mother for issuance of a writ of habeas corpus for custody of her minor son Vivek who is, for the time being, in the custody of the respondent, his father.2. The parties come from well-to-do families. They were married at Indore on 12th Dec., 1976. The child was born on 23rd Dec., 1977 at Jabalpur in a nursing home. The petitioner's parents reside at Jabalpur. The petitioner's father is a M. E. S. Contractor. The petitioner and the child went to Indore sometime in Feb., 1978. The case of the petitioner is that she and the respondent went to Delhi in Oct., 1978. The respondent on 23rd Oct., 1978 disappeared with the child and came back to Indore. The petitioner returned to Indore on 26th Oct., 1978, but she was not allowed to enter the respondent's house. This story is denied by the respondent. According to him, the petitioner on her own left the matrimonial home with her brother on 21st Oct., 1978 without caring for the child who was then elev...
K.P. Sons Vs. the Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-30-1981
Reported in: AIR1982MP91
G.P. Singh, C.J.1. The grievance in this petition under Article 226 of the Constitution is that a show of preference was made in favour of the petitioner by the Railway authorities in allotment of wagons for transporting lime from Jabapur railway station but in truth the petitioner was subjected to a great disadvantage with a view to harm him.2. The petitioner is a partnership firm and carries on business of manufacture of lime at Katni. The petitioner also indents wagons for transportation off lime from Jabalpur. The petitioner transports lime from Katni to Jabalpur by trucks and then loads it in the wagons allotted by the railway for transportation to different places in India. Between 7th Apr. 1981 to 28th Apr. 1981 on various dates the petitioner indented for thirteen wagons as mentioned in Annexure-A. On 7th May 1981 the petitioner received information of release of ten covered wagons for loading lime. This order (Annexure-B) was issued on 6th May 1981 at 5-50 P. M. The petitioner...
Prakash Chandra and ors. Vs. Jogendrasingh
Court: Madhya Pradesh
Decided on: Nov-30-1981
Reported in: AIR1983MP70
Shukla, J. 1. This is an appeal by the legal representatives of deceased Dilip Kumar, who died on 6-4-1976 as a result of motor vehicle accident which occurred on 18-3-1976 at Dhamnod near Dhamnod bus stand.2. Appellants Nos. 1 and 2 are the parents of the deceased and appellants Nos. 3 to 7 are his brothers and sisters. Deceased Dilip Kumar was aged about 25 years and was holding M. Sc. degree. He was employed as Quality Inspector in the Food Corporation of India and his monthly emoluments were Rs. 425/-. The offending vehicle truck No. D.H.C. 4121 belonged to respondent No. 1 Jogendra-singh and was insured with the respondent No. 3 Oriental Fire & General Insurance Co. Ltd. Respondent No. 2 Chetram was driving the said vehicle on the date and time of the accident. These are undisputed facts.3. According to the appellants, on 18-3-76 at about 2.30 p.m. deceased Dilip Kumar was proceeding from the Bank to his office on a cycle. Truck No. D.H.C. 4121 driven by respondent No. 2 Chetram c...
Ram Singh Vs. Bherulal
Court: Madhya Pradesh
Decided on: Nov-24-1981
Reported in: AIR1982MP95
H.G. Mishra, J. 1. This is an appeal against the order passed by the Addl. District Judge on 30-6-1976, whereby the order passed by the Executing court on 25-10-1976, rejecting objection about attachability and saleability of the house in dispute, in view of the provisions placed in Section 60(1)(c) of the Code of Civil procedure, has been affirmed.2. Facts material for the decision of this appeal are as under: The decree-holder-respondent-herein obtained a money decree against the judgment-debtor-appellant-herein in Civil Suit No. 38B of 1971, from the Court of Civil Judge, Class II, Neemuch, He put this decree in execution, the execution case being 197 of 1972, and attached the house belonging to the judgment-debtor-appellant on 30-4-1975. Thereafter a notice under Order 21, Rule 66, C. P. C. was issued for 5-8-1975. However, the said notice was served by affixure on 25-7-1975, as per the report of the process-server dated 26-7-1975, On 5-8-1975 the Executing Court passed an order to...
Jagdish Agarwal Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Nov-23-1981
Reported in: (1982)31CTR(MP)280; [1983]143ITR941(MP)
G.P. Singh, C.J.1. The question of law referred in this reference under Section 27(1) of the W.T. Act, 1957, is as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Appellate Assistant Commissioner of Wealth-tax was not competent to entertain the appeal against the order passed Under Section 18(1)(a)? '2. The facts briefly stated are that the return under the W.T. Act, for the assessment year 1971-72, was filed on 19th June, 1972. The WTO imposed penalty Under Section 18(1)(a) amounting to Rs. 10,660 for late filing of the return without reasonable cause. The assessee made an application Under Section 18(2A) to the CWT for waiver of penalty. That application was rejected by order of the Commissioner dated 31st July, 1974. The assessee also filed an appeal against the order of the WTO, which was allowed by the AAC by his order dated 12th March, 1976, on the ground that there was reasonable cause for late filing of the r...
Commissioner of Income-tax Vs. M.P. Bidi Leaves and Company
Court: Madhya Pradesh
Decided on: Nov-21-1981
Reported in: [1983]144ITR487(MP)
G.P. Singh, C.J. 1. The question of law referred by the Income-tax Appellate Tribunal in this reference is as follows : 'Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to renewal of registration under Section 184/ 186 for the two years under consideration ?' 2. The assessee-firm was granted registration for the assessment year 1967-68. Thereafter, the continuation of registration was granted till 1971-72. The ITO refused to grant continuation of registration for the assessment years 1972-73 and 1973-74. The ITO was of the view that the assessee-firm was not a separate entity but was a branch of another assessee, M/s. C. J. Patel & Co. The AAC and the Tribunal took a different view and held that the assessee-firm was entirely different from M/s. C. J. Patel & Co. AH the factors relevant on the question have been examined by the Tribunal. The Tribunal's finding that the assessee-firm is a separate entity is really a finding of fact and having b...
Commissioner of Sales Tax Vs. Chhogmal Shankarlal
Court: Madhya Pradesh
Decided on: Nov-21-1981
Reported in: [1983]52STC42(MP)
K.N. Shukla, J.1. This order shall also govern the disposal of Miscellaneous Civil Case No. 98 of 1980 as a single reference has been made giving rise to identical questions for the assessment years 1964-65 and 1965-66.2. The Board of Revenue, Madhya Pradesh (the Tribunal under the Sales Tax Act), has stated the case and referred the following questions for our opinion :(1) Whether, under the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty of Rs. 3,000 imposed under Section 27(2) of the Act with regard to the assessment for the year 1964-65 on the ground that penalty had already been imposed under Section 19(1) of the Act in respect of the concealment of the same turnover ?(2) Whether, under the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty of Rs. 2,000 imposed under Section 27(2) of the Act in respect of the assessment for the year 1965-66 on the ground that penalty had already been imposed und...
H.H. Maharaja Raja Pawer Dewas Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-13-1981
Reported in: [1982]138ITR518(MP)
Shukla, J. 1. This is a reference at the instance of the assessee under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Indore, stating the case and referring the same to us for our opinion on the following questions :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that an order of assessment passed by the Income-tax Officer without following the procedure Under Section 144B was erroneous and prejudicial to the interest of the Revenue giving rise to the jurisdiction of the Commissioner of Income-tax Under Section 263 of the I.T. Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the order of assessment computing the capital loss and directing the set-off against capital gains in future, could be held to be erroneous and prejudicial to the interests of the Revenue giving rise to the jurisdiction of the Commissioner of Income-tax and (3) Whether, on the facts and in the circumstances ...
Popular Engineering Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-12-1981
Reported in: [1983]140ITR398(MP)
Shukla, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Indore, stating the case and referring the same to us for opinion on the following questions: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the assessment of a sum of Rs. 60,840 Under Section 41(2) of the Income-tax Act, 1961, on account of depreciation admittedly allowed to that extent to the assessee (2) Whether, on the facts and in the circumstances of the case, the bidding amounted to a distribution of assets on dissolution of the assessee-firm and the matter fell outside the scope of Section 47(ii) of the Act and no amount was taxable as capital gain and (3) Whether there was any mistake apparent in the order of the Tribunal dated 18th May, 1979, liable to be rectified Under Section 254(2) of the Act and, if so, to what effect ' 2. Brief facts leading to the present reference are as follows : The assessee ...
Purshottam Vijay and Etc. Vs. the State and ors.
Court: Madhya Pradesh
Decided on: Nov-05-1981
Reported in: 1982CriLJ243
ORDERC.P. Singh, J.1. These two revision petitions are being decided together because they arise out of the same order of the First Additional Sessions Judge, Indore, in Special Criminal Case No. S of 1978, of 6-6-1980 purporting to act Under Section 321(b) of the Cr. P. C, allowing the Additional Government Pleader to withdraw from the prosecution and acquitting the accused-non-applicants of offences they were earlier charged with.2. The relevant facts in short are as follows:During 1969-70 the accused non-applicant No. 2 Suresh Seth was the Mayor of the Indore Municipal Corporation, the accused non-applicant No. 3 Pushpakumar Dixit, the Commissioner in the Corporation, the accused-non-applicant No. 4 Himmatsingh, an employee in it and the accused-non-applicant No. 5 Rameshchandra Dave, a local businessman. The Special police Establishment, Bhopal on 8-12-1978 put up a charge-sheet before the Sessions Judge, Indore, alleging that the accused-non-applicants 2, 3 and 4 in the capacity o...
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