Madhya Pradesh Court December 1981 Judgments
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Munnalal Motilal Vs. Commissioner of Income Tax.
Court: Madhya Pradesh
Decided on: Dec-17-1981
Reported in: (1982)28CTR(MP)44
Faizan Uddin, J. - The question of law referred in this reference u/s 256(2) of the IT Act, 1961, is as follows :'Whether on the facts and in the circumstances of the case it was open to the IT Authorities to investigate into the genuineness of the deposits aggregating Rs. 15,826 and record a finding in regard thereto when disclosure petitions made by Smt. Kapooridevi and Virendra Kumar u/s 24 of the Finance (No. 2) Act of 1965 had been acted upon by the IT Authorities ?'2. The disclosures under the Finance Act No. 2 of 1965 were made by Smt. Kapoori Devi, the wife of the Karta, and Virendra Kumar, his major son. The question is whether in the assessment proceedings against the HUF the IT Authorities can investigate into the genuineness of the deposits which were subject-matter of disclosure. The point in our opinion, is entirely covered against the assessee by the decision of the Supreme Court in Jamnaprasad Kanhaiyalal v. CIT : [1981]130ITR244(SC) and by the decision of this Court in...
Dena Bank Vs. the Madhya Pradesh National Textiles Corporation Ltd.
Court: Madhya Pradesh
Decided on: Dec-16-1981
Reported in: AIR1982MP85
Faizanuddin, J.1. This is a defendant's appeal, directed against the judgment and decree dated 8th May 1979, passed by the Additional District Judge, Burhanpur, in Civil Suit No. 1-B of 1972, whereby the plaintiff's suit has been decreed.2. The undisputed facts between the parties are that Tapti Mill. Burhanpur was a limited company, having its registered office at Burhanpur, which was declared a Relief Undertaking Mill, under Industrial Development Regulation Act, 1951, and its management vested in the Central Government and was being managed by the Authorised Controller. The defendant Bank is one of the Scheduled Banks which carries On banking business, having its registered office at Harriman Circle, Fort, Bombay, and a branch at Lal Bagh, Burhanpur, besides other places. It has also not been disputed that the plaintiff company transacted business for sale of 43 bales of cloth, manufactured by plaintiff mill to one Bombay Textiles Agency, Sewapur, purnia, Bihar. The consignment of 4...
Ramratan Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Dec-16-1981
Reported in: [1983]142ITR863(MP)
G.P. Singh, C.J.1. This is a case stated by the Wealth-tax Appellate Tribunal under Section 64(1) of the E.D. Act, 1953, referring for the opinion of the High Court, the following question of law :' Whether, on the facts and in the circumstances of the case, the entire property received by the deceased at the time of partial partition in his bigger HUF passed on his death '2. The reference earlier came up for hearing before a Division Bench of this court which directed it to be placed before a Full Bench.3. The case relates to the assessment of estate duty on the estate passing on the death of Surajmal who died on 21st June, 1971. To begin with, the deceased was a member of an HUF carrying on business in the name of M/s. Ramchandra Surajmal. The family then consisted of the deceased, his wife, Smt. Badamibai, Ramratan, the son of the deceased's brother and Ramratan's mother, Smt. Narayanibai. In 1955 there was a partial partition of the business assets of the said HUF. In that partitio...
Hasan Khan Vs. Ishwardas and anr.
Court: Madhya Pradesh
Decided on: Dec-15-1981
Reported in: AIR1982MP74
Sohani, J.1.This is a reference under Section 57 of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act'), made by the Board of Revenue by its order dated 8th Dec, 1980.2. The material facts giving rise to this reference briefly are as follows:--Non-applicant Ishwardas s/o Daulatram filed a civil suit against applicant Hasan Khan S/o Jamal Khan for recovery of the amount due on the promissory note alleged to have been executed by Hasan Khan on 5th June, 1972. Stamps worth forty paise were affixed to the promissory note. A preliminary objection was raised on behalf of Hasan Khan in the civil suit that the promissory note could not be admitted in evidence. The learned Civil Judge directed Ishwardas to get the document certified as duly stamped. Accordingly, non-applicant Ishwardas submitted an application before the Collector of Stamps, Badnagar to certify the promissory note as duly stamped under Section 37 of the Act. The Collector of Stamps directed that since refugee reli...
Manilal Chandulal Cotton Seed Merchant, Baroda and ors. Vs. M.P. State ...
Court: Madhya Pradesh
Decided on: Dec-15-1981
Reported in: AIR1982MP111
Sohani, J. 1. This appeal is directed against the order dated 10-4-1974 passed by the learned IIIrd Additional District Judge, Ujjain. The appeal arises out of an application submitted by the respondent under Section 20 of the Arbitration Act, 1940 (hereinafter referred to as the Act). The applicant's case was that the non-applicants had entered into eight contracts with the applicant for supply of cotton seeds and that out of the eight contracts so entered into, the non-applicants had failed to perform their part of the contract in respect of contracts Nos. 150 and 151. It was further averred that as the non-applicants had committed breach of contract, the applicant was entitled to recover damages from the non-applicants, but that liability was disputed by the non-applicants. It was, therefore, contended that a dispute had arisen between the applicant and the non-applicants out of the contracts Nos. 150 and 151 entered into between the parties and that as one of the terms of these con...
Mrs. Banoo E. Cowasji Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-15-1981
Reported in: [1982]138ITR686(MP)
Sohani, 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, 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 correct in law in holding that the CIT (A) was not competent to issue directions to cancel the assessments made in the case of late E.C. Cowasji and to refund the taxes to the concerned taxpayers, and that to do so was beyond his jurisdiction ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in deleting the findings of the CIT (A) that such assessments in the case of late E. C. Cowasji were on protective basis ' 2. The material facts giving rise to this reference briefly are as follows :One E.C. Cowasji died intestate on 23rd December, 1967. The deceased was, however, assessed for the assessment years 1969-70 to 1971-72. Hi...
Addl. Commissioner of Income-tax Vs. Ghai Lime Stone Co.
Court: Madhya Pradesh
Decided on: Dec-14-1981
Reported in: (1982)28CTR(MP)37; [1983]144ITR140(MP)
G.P. Singh, C.J.1. The question of law referred by the Income-tax Appellate Tribunal in this reference under Section 256(1) of the I.T. Act, 1961, is as follows; ' Whether, on the facts and in the circumstances of the case, and having regard to the provisions of Section 68 of the Income-tax Act, 1961, the Tribunal was justified in confirming the deletion of the amount of Rs. 27,800 considered for assessment as the income of the assessee from undisclosed sources?'2. The reference arises out of assessment proceedings for the year 1963-64. The ITO disallowed expenditure to the extent of Rs. 25,000. Further, he disallowed certain cash credits shown in the books of account of the assessee which in all amounted to Rs. 26,800. The assessee contended before the AAC in the alternative that the amount of cash credits if found to be not genuine, should be related to intangible additions made by the ITO by deleting the expenses to the extent of Rs. 25,000 and to similar additions made in the asses...
Commissioner of Sales Tax Vs. Shamandas Narayandas
Court: Madhya Pradesh
Decided on: Dec-14-1981
Reported in: [1984]55STC199(MP)
1. The question of law referred in this reference by the Sales Tax Appellate Tribunal (Board of Revenue) is as follows :Whether, under the facts and circumstances of the case, the sale of second hand car by the assessee was a sale in the course of business and hence liable to be taxed ?2. The assessee is a dealer in cosmetics, milk, ghee, etc. The assessee sold an old car for Rs. 16,000. The question is whether the price of this car can be included in the assessee's turnover. The finding recorded by the Tribunal is that the car was not used as ancillary to the assessee's business. The department's case that the car was used for transporting the commodities in which the assessee carried on business was not found to be correct. All that was found was that the car was used for the conveyance of the partners. The law on this point has been stated by this Court in Commissioner of Sales Tax v. Project Automobiles [1978] 42 STC 279. It was held in that case that sale of a motor car which was ...
H.H. Maharaja Martand Singh Ju Deo Vs. Commissioner of Expenditure-tax
Court: Madhya Pradesh
Decided on: Dec-08-1981
Reported in: (1982)28CTR(MP)50; [1983]140ITR786(MP)
J.S. Verma, J.1. This reference at the instance of the assessee has been made under Section 25(1) of the Expenditure-tax Act, 1957, for the opinion of this court on the following question of law, namely :'Whether an appeal lies under Section 21 of the Expenditure-tax Act against an order of rectification passed under Section 31 thereof?'2. For the assessment years 1964-65 and 1965-66, the assessee filed returns claiming certain permissible deductions under the Expenditure-tax Act, 1957. The Expenditure-tax Officer, Satna, passed assessment orders and allowed deductions which were in excess of the amount claimed by the assessee in the returns filed for those years. Thereafter, the Expenditure-tax Officer issued notice to the assessee under the proviso to Section 31 of the Act to show cause why the amount of deduction given for these two years be not reduced and the mistake rectified. The assessee gave his reply contending that the deductions given were justified on the basis of the deci...
Rajmal Vs. State Transport Appellate Tribunal and ors.
Court: Madhya Pradesh
Decided on: Dec-04-1981
Reported in: AIR1982MP69
Vijaywargiya, J.1. This Full Bench has been constituted to consider the following question referred to it by the Division Bench:'Whether the provisions of Section 47 (3) of the Motor Vehicles Act, 1939, are attracted while dealing with an application for grant of extension of a permit, which is required to be treated as an application for the grant of a new permit, by virtue of the provisions of Section 57(8) of the Act?'2. The material facts which have given rise to the aforesaid question briefly stated are as follows : The petitioner who is a passenger transport operator holds a stage carriage permit which is valid up to 4th June, 1982, for the route Jobat-Meghnagar, covering a distance of 72 kms. On 6th Mar., 1978 the petitioner applied to the Regional Transport Authority (hereinafter referred to as the RTA) Indore for extension of his permit up to Petalawad beyond Meghnagar -- the proposed extension covering a distance of 52 k. ms. The application submitted by the petitioner was pu...
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