Madhya Pradesh Court June 1981 Judgments
Commissioner of Income-tax Vs. Shri Maheshwari Agrawal Marwari Panchay ...
Court: Madhya Pradesh
Decided on: Jun-26-1981
Reported in: [1982]136ITR556(MP)
Shukla, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961, made by the Income-tax Appellate Tribunal, Indore, seeking this court's opinion on the following question : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is entitled to the benefit of the exemption under Section 11 of the Income-tax Act for its entire income ?' 2. Facts as stated by the Tribunal are as follows : The assessee is a Panchayat registered under Section 12 of the I.T. Act, 1961, by the Commissioner of Income-tax, Bhopal. For the assessment years 1974-75, 1975-76 and 1976-77, the assessee claimed that it was a trust only for charitable and religious purposes and, therefore, its income was not taxable in view of Section 11 of the I.T. Act. 3. The ITO held that, according to the bye-laws, the Panchayat had been created and established for the benefit of the members of the Maheshwari Agrawal Marwari Samaj and, therefore, it cou...
Tag this Judgment!United India Fire and General Insurance Co. Ltd., Indore Vs. Smt. Kanc ...
Court: Madhya Pradesh
Decided on: Jun-25-1981
Reported in: AIR1981MP225
P.D. Muley, J. 1. This appeal filed by the Insurance Company under Section 110-D of the Motor Vehicles Act, is directed against an award dated 30-8-1975 given by the Motor Accident Claims Tribunal, Indore, in Claim Case No. 74 of 1973, awarding compensation of Rs. 15,500/- with interest at 6 per cent per annum alone with costs, in favour of respondents Nos. 1, 2 and 3, who had initially claimed Rs. 1,10,000/- as total compensation.2. The facts giving rise to this appeal which are no lonser in dispute and also Droved are as under: That respondent No. 4 Babulal was the owner of truck Number MPF-6083, the registration of which stood in his name. The said truck was insured by him with the appellant United India Fire and General Insurance Company Limited. On 14-3-73 the said truck MPF (5083 was driven by respondent No. 5 Nathusingh, who was the driver of the said truck. On that date while Devilal. the deceased was coming from the left hand side of the road on his cycle, from the overbridge ...
Tag this Judgment!Harlal Vaishya Vs. the State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jun-23-1981
Reported in: 1981MPLJ706; [1983]53STC271(MP)
ORDERK.K. Dube, J.1. The petitioner desiring to file a revision under Section 39 of the M.P. General Sales Tax Act, 1958, sent his revision application by registered post on 7th October, 1976. The limitation for revision is one year and according to the department would expire on 7th October, 1976. The revision thus sent reached the authority concerned on 12th October, 1976. The revising authority after giving a show cause notice as was necessary under the Rules, dismissed the revision on the ground that it was not made within the period of limitation. In the view taken by the department, the revision application, even though sent by post, ought to have reached the revising authority before the limitation expired. The petitioner seeks to challenge this order by this petition under Article 226 of the Constitution of India.2. Section 39(1)(b) provides for a dealer to make a revision application within the prescribed period. Under Rule 57(4) a revision application has to be, as far as pos...
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