Madhya Pradesh Court April 1981 Judgments
Jawahar and Co., Katni and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Apr-08-1981
Reported in: AIR1981MP214; 1981MPLJ519
J.S. Verma, J.1. The only question involved in these petitions is: whether, the petitioners who were purchasers of some units of tendu leaves in the previous year 1980, having exercised their option for renewal of the same units during the current year 1981 in the manner prescribed, have been illegally discriminated by the State in refusing them the renewal when several other purchasers of the previous vear have been granted renewal of their units under the same renewal Clause? The facts relevant are stated hereafter, 2. The trade in tendu leaves by creation of State monopoly is regulated by the provisions of the Madhya Pradesh Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1964 (Act No. 29 of 1964), hereinafter called the Adhiniyam. By Section 3 of the Adhiniyam the area within which tendu leaves are grown is divided into units. In all. there were 1806 such unit in the State during previous year 1930 as well as the current year 1981 with which we are concerned. The collection of tendu leav...
Tag this Judgment!Maharaja Gajendrapal Singh of Jhabua Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-06-1981
Reported in: [1982]137ITR151(MP)
1. Income-tax Appellate Tribunal, Indore Bench, has stated the case and referred the following question for decision : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of maintenance paid to the two adoptive mothers by the assessee amounting to Rs. 3,300 per annum as a result of the judgment of the Additional District Judge, Jhabua, dated October 1, 1966, in Civil Suit No. 1-A of 1965 was only an application of income and not diversion thereof by overriding title under a legal obligation?.'2. The assessee is an individual and derives income from salary, house property, interest, deposits, etc. Assessment years under reference are 1971-72 to 1975-76. For all the assessment years in question the assessee claimed deduction of Rs. 3,300 which he had paid to his adoptive mothers, Smt. Solankiriji and Smt. Dodnaiji. The ITO disallowed the claim. Thematter was taken in appeal by the assessee before the AAC. It was contended by him ...
Tag this Judgment!Commissioner of Income-tax Vs. Alok Paper Industries
Court: Madhya Pradesh
Decided on: Apr-06-1981
Reported in: [1982]138ITR729(MP)
S.S. Sharma, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), referring the following question of law :' Whether, on the particular facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 13,020 was not disallowable from and out of the assessee's claim for interest payment in respect of its borrowings '2. The assessment year in question is 1976-77. The assessee-firm has been carrying on the business of manufacture and sale of paper. It had been maintaining accounts under the mercantile system of accounting and the accounts are closed on 31st December, every year. The assessee-firm had credited interest on the credit balance of all the partners excepting for Shri Chandmal Agarwal who had a debit balance in his capital account. No interest had been charged on the said debit balance by the assessee. The assessee had paid interest on borrowings to outsiders. The ITO, therefore, i...
Tag this Judgment!Hari Shankar Vs. Kailash Narayan and ors.
Court: Madhya Pradesh
Decided on: Apr-02-1981
Reported in: AIR1982MP47; 1981MPLJ589
ORDERA.R. Navkar, J. 1. This is a revision against the order dated 24-8-1979 passed by Second Addl. District Judge, Gwalior in Misc. Civil Appeal No. 54/1979 reversing the order dated 14-5-1979 passed by Third Civil Judge Class II, Gwalior in Civil Suit No. 15-A/1979.2. The facts giving rise to this petition are that the non-petitioner No. 1 is the Editor and Publisher of 'Weekly Gwalior Reporter' and the non-petitioners Nos. 2 to 5 are the printers of the newspaper. The non-petitioner started from 24-3-79 to publish false and defamatory news against the petitioner in every issue of the newspaper. The news was being published in the defamatory and insulting way, and intention behind it was to blackmail the petitioner and extort money from him. The issues of 'Weekly Gwalior Reporter' have been submitted in the trial Court along with the plaint. The petitioner, therefore, filed a suit against the non-petitioners for the damages and for in-junction to restrain from publishing such false a...
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