Madhya Pradesh Court April 1981 Judgments
Khemraj Jugraj Vs. the State of M.P.
Court: Madhya Pradesh
Decided on: Apr-28-1981
Reported in: 1981CriLJ1479; 1981MPLJ638
ORDERM.D. Bhatt, J.1. This revision has been preferred by Messrs Khemchand Jugraj, a dealer in foodgrains, against the Order of confiscation of 25 Quintals of Dhan (paddy), as passed by the Collector, Raj-nandgaon under Section 6A of the Essential Commodities Act and as further confirmed by the Judicial Authority in appeal under Section 6C ibid.2. On 7-2-80, Food Inspector Shrivas-tava made a surprise inspection of the applicant's shop. He physically verified the actual stock and compared the same with the entries in the register of daily accounts for foodgrains maintained in Form B-l prescribed under order M. P. Foodgrains Dealers Licensing Order, 1965. It was found that full and proper entries in that register had not been made and there was excess stock of 55 Quintals of dhan which was not shown in the register. Hence the same was seized. After issue of show cause notice in accordance with Section 6B(1) of the Essential Commodities Act (for short 'Act'), and after giving opportunity...
Tag this Judgment!Mahendra Kumar Vs. Omprakash and 2 ors.
Court: Madhya Pradesh
Decided on: Apr-27-1981
Reported in: AIR1981MP190; 1981MPLJ557
U.N. Bhachawat, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges the order dated 20th Sect., 1979 (Annexure H) passed by respondent No. 2, the order dated 4-3-1980 (Annexure I) passed by respondent No. 3 and the order dated 3-4-1980 (Annexure J) passed by respondent No. 2 and the grant of licence (Annexure K) dated 7-4-1980.2. The petitioner's father owns a cinema known as 'Mamta Talkies' in Barwah town of which the petitioner is the Manager within the meaning of the Madhya Pradesh Cinemas (Regulation) Act. 1952 (hereinafter referred to as 'the Act'). This Mamta Talkies is a permanent cinema on licence since 1968 under the Madhva Pradesh Cinemas (Regulation) Rules. 1972 (for short hereinafter referred to as 'the 1972 Rules').3. On 18-4-1975. respondent No. 2 had granted licence for a touring cinema to respondent No. 1. This licence wag cancelled on 14-12-1978 vide the ordei of respondent No, 2 dated 14-12-1978 (Annexure A). The appeal file...
Tag this Judgment!Ganga Cut Piece Centre Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-27-1981
Reported in: [1982]137ITR274(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 circumstances of the case, the Tribunal was correct in holding that the firm was not entitled to registration for the assessment year in question '2. The material facts giving rise to this reference briefly are as follows I The assessee is a firm and the assessment year in question is 1976-77. For the assessment year 1975-76, the assessee was registered as a firm consisting of the partners, Smt. Gangabai and Rameshchandra. Subsequently Smt. Indrabai, wife of Shri Rawaldas, brother of Rameshchandra and son of Smt. Gangabai, partners of the firm, was also introduced as a partner in pursuance of a deed of partnership executed on 21st November, 1974, and registration was sought for this firm. One of tha clauses of the deed of partnership ...
Tag this Judgment!Gwalior Rayon Silk Mfg. (Wvg.) Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-23-1981
Reported in: [1982]134ITR318(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Bombay 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, the Tribunal was right in holding that the assessment was not barred by limitation ' 2. The material facts giving rise to this reference briefly are as follows I For the assessment year 1966-67, the assessee-company filed a return on 31st December, 1966, for assessment of surtax under the provisions of the Companies (Profits) Surtax Act, 1964, hereinafter called 'the Act'. Notice under Section 6(1) of the Act was issued to the assessee on 25th May, 1971, and the order of assessment was passed on 1st June, 1971. Aggrieved by that order, the assessee preferred an appeal before the AAC. On behalf of the assessee, it was contended that since Section 8(b) of the Act prescribed the period of four years within which proceedings for asse...
Tag this Judgment!Kalekhan Mohammed Hanif Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-22-1981
Reported in: [1987]163ITR769(MP)
K.K. Dube, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, referring to us for our opinion the following question of law :'Whether, on the facts and in the circumstances of the case, an unconditional or ascertained liability arose to the assessee for the payment of wages to its workers under the provisions of Rule 29(2) of the M.P. Beedi and Cigar Workers (Conditions of Employment) Rules, 1968, and the assessee was entitled to the deduction thereof in the assessment year 1970-71 ?'2. The assessee, a bidi manufacturer, for the assessment year 1970-71 claimed deduction of Rs. 3,48,406 as wages of the workers. Under the Madhya Pradesh Beedi and Cigar Workers (Conditions of Employment) Rules, 1968 (hereinafter referred to as 'the Rules'), framed under the Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (hereinafter referred to as 'the Act'), any manufacturer of bidis is also required to pay wages to the workers for s...
Tag this Judgment!Commissioner of Sales Tax Vs. Synthetics Limited
Court: Madhya Pradesh
Decided on: Apr-22-1981
Reported in: [1982]49STC22(MP)
K.N. Shukla, J.1. This order shall also govern the disposal of M. C. C. No. 78 of 1980 as facts stated and questions referred are common.2. These are references under Section 44(1) of the M. P. General Sales Tax Act, 1958, made by the Board of Revenue, M. P., seeking this Court's decision on the following question of law :Whether, under the facts and circumstances of the case, the Tribunal was justified in setting aside the purchase tax imposed on the purchases of building materials by M/s. Synthetics Ltd., Ujjain ?3. Facts as stated by the Tribunal/Board of Revenue and admitted before us are as follows: The assessment periods involved in these references are 25th October, 1970, to 31st March, 1971, and 1st April, 1971, to 30th June, 1972. The assessee, M/s. Synthetics Ltd., Ujjain, is a registered dealer engaged in the business of manufacture of synthetic yarn. The assessee started construction of the factory for manufacture of synthetic yarn during the assessment periods in question....
Tag this Judgment!Bhanwarlal Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Apr-21-1981
Reported in: AIR1981MP220; 1981MPLJ35
Sohani, J. 1. This Full Bench has been constituted to hear this petition under Article 226 of the Constitution on a reference being made by a Division Bench of this Court which initially heard this petition. The Division Bench was of the opinion that there was a conflict between two Division Bench judgments of this Court, one reported in Roopchand v. K. U. M. Samiti, Raipur (1975 MP LJ 326) : (1975 Tax LR 1932) and the other delivered in Girwarlal v. Krishi Upaj Mandi Committee. (MP No. 37 of 1967 decided on 10th April, 1970). The matter was therefore, placed before the Chief Justice for constitution of a Full Bench to hear this petition. That is how this petition came up for hearing before us.2. The material facts giving rise to this petition briefly are as follows : The petitioner carried on at the material time, the business of buying and sellintt agricultural produce at Petlawad, District Jhabua. Under the provisions of the M. P. Agricultural Produce Markets Act. 1960 the State Gov...
Tag this Judgment!Dhanbhagvati and anr. Vs. Mandsaur Electric Supply Co. Ltd., Mandsaur
Court: Madhya Pradesh
Decided on: Apr-18-1981
Reported in: AIR1981MP259
H.G. Mishra, J.1. This is an appeal by the plaintiffs against the judgment and decree dated 30-10-1971, whereby the Addl. District Judge has after reversing the judgment and decree passed by the trial Court on 20-4-1970 dismissed the suit for recovery of rent.2. Facts essential for the decision of this appeal are as under : Shri Manoharlal, the predecessor-in-title of the plaintiff-appellant herein brought the suit giving rise to this appeal on the allegations that the suit lands were acquired fot the defendant-company under the provisions of the Kanoon Mutallik Husul Aarazi, Samvat 1974 (for short, the Acquisition Act) and were allotted to them, the defendant-company on 28-7-1938 (Samvat 1995). The plaintiff and Choudhari Kacharsingh were co-tenants of the said lands. A Patta dated 28-7-1938 (Ex. P/6) was executed between the parties. The rent (annual Lagan) reserved thereby was Rs. 100/- per annum. Term No. 4 of the said Patta provided that half of the Lagan will be paid to the plain...
Tag this Judgment!Madhya Pradesh Ration Vikreta Sangh, Jabalpur and ors. Vs. State of Ma ...
Court: Madhya Pradesh
Decided on: Apr-13-1981
Reported in: AIR1981MP203
G.P. Singh, C.J.1. This order shall also dispose of Misc. Petitions Nos. 741, 758, 759, 763, 768, 771, 774, 783,787, 796, 797, 800, 802, 803, 810, 813, 817, 831, 833, 837, 840, 844, 846, 847, 848, 858 and 871 all of 1980 and Misc Petitions Nos. 1, 12, 16, 38, 91, 105, 166, 169, 202, 322, 339 and 362 all of 1981.2. Petitioner No. 1 in M. P. No. 723 of 1980 is Madhya Pradesh Ration Vikreta Sangh, a registered society representing the interest of ration shop holders at the State level in Madhya Pradesh. The other petitioners in this petition and other petitions are ration shop holders or their societies or associations at different levels. Ration shop holders are retail dealers appointed under Clause 3 of the Madhya Pradesh Foodstuffs (Distribution) Control Order. 1960, hereinafter referred to as the 1960 Control Order, for running ration shops set up by the State Government under a Government Scheme.3. The 1960 Control Order was made by the State Government under Section 3 of the Essenti...
Tag this Judgment!Kishan and ors. Vs. M.P. State Road Transport Corporation, Bairagarh, ...
Court: Madhya Pradesh
Decided on: Apr-08-1981
Reported in: AIR1982MP83
S.S. Sharma, J.1. This appeal under Section 110-D of the Motor Vehicles Act, 1939 is against the award dated 9th May, 1979 in claim case No. 39 of 1979 (1978) by member, Motor Accidents Claims Tribunal, Mandleshwar, whereby the petition filed by the appellants claiming compensation was dismissed.2. Appellant No. 1 Kishan is the husband of deceased Sudamabai. Appellants Nos. 2 to 5 are their minor children of different ages. Respondent No. 2 Razzaque, on 24th Jan., 1978 was the driver on the passenger bus bearing registration No. MPN 7068 belonging to the respondent No. 1 Corporation. There is no dispute on the question that on 24ih Jan., 1978 deceased Sudamabai met with an accident from the passenger bus MPN 7068 belonging to the respondent-Corporation and respondent No. 2 was then driving that vehicle.3. Appellant, claimants and the respondents, however, gave different versions with regard to the manner of accident. The version of the appellants in the claim petition was that while Su...
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