Madhya Pradesh Court August 1981 Judgments
Commissioner of Sales Tax Vs. Gyanmal Kesharichand
Court: Madhya Pradesh
Decided on: Aug-30-1981
Reported in: [1984]55STC140(MP)
U.N. Bhachawat, J.1. This order shall also dispose of the companion cases- Misc. Civil Case No. 93 of 1980 (Commissioner of Sales Tax v. Gyanmal Keshrichand, Shivpuri) and Misc. Civil Case No. 98 of 1980 (Commissioner of Sales Tax, M.P. v. Jain Ice Candy, Guna) as a common question of law is involved in all these cases.2. The Sales Tax Tribunal (Board of Revenue, Madhya Pradesh) (hereinafter referred to as 'the Tribunal') under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referred the following question to this Court, for answer :Whether under the facts and circumstances of the case, ice-cream, ice-candy is cooked food and is covered by item 8 of Part I of Schedule II appended to the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act').The assessment years involved are :1968-69 in M.C.C. No. 92 of 19801969-70 in M.C.C. No. 93 of 19801971-72 in M.C.C. No. 98 of 19803. The assessees were assessed to tax at 7 per cent in respect of sale of icecream. Th...
Tag this Judgment!U.P. Singh Vs. Board of Governors, Mact, Bhopal and ors.
Court: Madhya Pradesh
Decided on: Aug-26-1981
Reported in: AIR1982MP59
G. P. Singh, C.J.1. This order shall also dispose of Misc. Petition No. 794 of 1981.2. The petitioners in these petitions were students of Maulana Azad College of Technology, Bhopal. which is a Re-gional College of Engineering and Technology. The college is are autonomous body and is managed by a Board of Governors. On 11th Feb. 1981, at about 4.30 a. m., an incident happened in the college Hostel in which some students were assaulted by a group of students. Rods, cycle chains and swords were freely used in this incident. One student, namely, O. S. Ekta, suffered serious injuries. His right hand was practically severed and it had to be amputated. Another student M. U. Qureshi also suffered serious injuries. Two other students, Rajnish Bharil and M. V. Section Shastri. were also assaulted and suffered minor injuries. The Proctorial Committee, which is presided over by the prin-cipal of the College with his concurrence, passed an order on 11th Feb. itself expelling from the college and h...
Tag this Judgment!Azim Shah and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Aug-26-1981
Reported in: 1982CriLJ1135
H.G. Mishra, J.1. This petition is by the six convicts praying for their release on the ground that they have undergone fourteen years imprisonment, having been sentenced to undergo life imprisonment on the dates specified in column No. 3 of their petition, ranging between 24-7-1972 to 17-7-1976.2. The petition is resisted by the respondent-State on the grounds that the petitioners are not entitled to the benefit of the ratio of Mohan Singh v. State of M. P. (1980 Jab LJ 746 :1981 Cri LJ 147) because the sentence undergone by them as on 26-1-1978 was below fourteen years, including the remissions allowed to them and that the sentence having been awarded prior to insertion of Section 433A by Code of Criminal Procedure (Amendment) Act No. 45 of 1978, imprisonment for life means imprisonment for rest of the life of the convict and that after completion of fourteen years sentence, the matter has to be placed before the State Government for proper orders, as envisaged by Rules 358 and/or 69...
Tag this Judgment!M.T. Cloth Market Merchants Association, Indore Vs. Indore Municipal C ...
Court: Madhya Pradesh
Decided on: Aug-25-1981
Reported in: AIR1982MP180
G.P. Singh, C.J. 1. By this petition under Article 226 of the Constitution of India, the petitioner challenges the imposition of lighting tax, drainage tax, general sanitary cess and the graduated flat rate by the Municipal Corporation, Indore The petitioner further prays for quashing Bill No. 597 dated 14th January, 1978 (Annexure I to the petition).2. Section 132 of the M. P. Municipal Corporation Act 1956, enumerates the taxes which can be imposed by a Municipal corporation. The section, in so far as relevant for purposes of this case, reads as follows:'S. 132. Taxes to be imposed under this Act.-- (1) For the purpose of this Act, the Corporation shall impose-- (a) a tax payable by the owners of the buildings or lands situated within the city with reference to the gross annual letting value of the building or land called the property tax;XX XX X(c) a general sanitary cess for the construction and maintenance of public latrines and for removal and disposal of refuse;(d) a water rate;...
Tag this Judgment!Commissioner of Income-tax Vs. Jabalpur Transport Development Co.
Court: Madhya Pradesh
Decided on: Aug-25-1981
Reported in: [1983]143ITR964(MP)
G.P. Singh, C.J.1. The question of law referred by the Tribunal in this reference is as follows :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that an order refusing registration/continuation of registration by the Income-tax Officer on the ground of delay of filing of Form No. 12 under Section 184(7) of the Income-tax Act, 1961, is an appealable order and the Appellate Assistant Commissioner is competent to entertain such an appeal under Section 246(j) of the Income-tax Act, 1961 '2. The assessee was a registered firm. The assessee filed a declaration in Form No. 12 on 1st March, 1974, for continuation of registration for the assessment year 1971-72. Notice under Section 139 was served on the assessee on 16th December, 1972, and according to Section 184(7) the declaration in Form No. 12 should have been filed by 16th January, 1973. The ITO did not condone the delay in filing the declaration and refused continuation of ...
Tag this Judgment!M.P. Oil Extraction Pvt. Ltd., Raipur and anr. Vs. State of Madhya Pra ...
Court: Madhya Pradesh
Decided on: Aug-21-1981
Reported in: AIR1982MP1
G.P. Singh, C.J. 1. This order shall also dispose of Misc. Petitions Nos. 525, 592 and 650 all of 1981. 2. The petitioners in all these petitions an owners of solvent extraction plants. The solvent extraction plants of the petitioners in Misc. Petitions Nos. 525, 559 and 650 are located at Raipur and of the petitioner in Misc. Petition No. 592 at Bilaspur. The petitioners use sal seed as raw material for extraction of sal oil. The petitioners also use rice-bran, oil calces and ground nut for extraction of other oils. The industrial units ofthe petitioners were set up long back. The dispute in these petitions relates to orders of reservation of sal seed made by the State Government. 3. Sal forests in the State are divided into 190 units. By order dated 21st April, 1981, 66 units were reserved for the Madhya Pradesh State Co-operative Marketing Federation Limited, for short marketing Federation which is an APEX Co-operative Society. By another order dated 6th Feb., 1981, 27 units were re...
Tag this Judgment!Controller of Estate Duty Vs. Smt. Rani Bahu
Court: Madhya Pradesh
Decided on: Aug-18-1981
Reported in: [1983]142ITR843(MP); 1981MPLJ747
G.P. Singh, C.J.1. This is a case stated by the Income-tax Appellate Tribunal under Section 64(1) of the E.D. Act, 1953, referring for our answer the following questions of law :' 1. Whether the Tribunal was justified in accepting that only half the property will be deemed to have passed on the death of Chhotelal? 2. Whether the Tribunal has correctly interpreted Section 39(1) of the E.D. Act and held that on the death of a sole coparcener it must be deemed that there was a partition of a HUF and that the wife was entitled to have a share equal to that of her son ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 10 of the E.D Act is not applicable to the facts of the case and whether it was justified in deleting the amount of Rs 88,000 ' 2. The reference arises in respect of the principal value of the estate left by one Chhotelal Nanhelal who died on March 2, 1967. The accountable person. Rani Bahu, is the widow of the d...
Tag this Judgment!Karansingh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-18-1981
Reported in: 1982CriLJ2133
H.G. Mishra, J. 1. This is a petition whereby the petitioner Karansingh claims to be set at liberty forthwith on the ground that before submission of his application to this court he has already undergone 14 years of rigorous imprisonment, including the period of special remissions and remissions,2. The petitioner Karansingh was sentenced to imprisonment for life by judgment dated 7-4-1971. Including the period of remissions and special remissions on 26-1-1978 the period of undergone sentence comes to 13 years, 7 months and 26 days. There is no dispute between the parties on these facts.3. Now, the two questions are for consideration (i) whether the petitioner is entitled to be released on the basis of the ratio of Mohansingh v. State of M.P. 1980 MPLJ 665 : 1981 Cri LJ 147 and (ii) whether the petitioner is entitled to the ratio of Maru Ram v. Union of India : 1980CriLJ1440 . So far as the ratio of Mohansingh's case (supra) is concerned, it appears to have a different field to operate...
Tag this Judgment!Nemichand Bhansali Vs. Superintendent of Central Excise (Preventive) R ...
Court: Madhya Pradesh
Decided on: Aug-13-1981
Reported in: AIR1981MP253; 1981(8)ELT938(MP); 1981MPLJ699
Faizanuddin, J.1. The petitioner's father, late Amolakchand, was carrying on money-lending business under the licence granted by the State Government in that behalf. On 30-11-1974 the Central Excise Officials raided his shop and residential premises and seized 1754.00 grammes of pledged gold ornaments from his shop and also household gold ornaments weighing 1500-00 grammes from the Bank locker. Thus the total recovery was 3254.00 grammes of ornaments. A show cause notice was served upon lata Amolakchand for contravention of Section 16 of the Gold (Control) Act, 1968, (hereinafter referred to as the Act). The Collector of Central Excise, Nagpur, by his order dated 13th Apr. 1976 (Annexure-VI) found Amolakchand to be guilty for contravention of Section 16 of the Act for being in possession of gold ornaments the total weight of which was found to be 3254.00 grammes which exceeded the exemption limit of 2000.00 grammes in respect of which a declaration ought to have been filed in accordanc...
Tag this Judgment!Commissioner of Sales Tax Vs. Pannalal Fundilal of Dewas
Court: Madhya Pradesh
Decided on: Aug-12-1981
Reported in: [1983]54STC115(MP)
H.G. Mishra, J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The question referred to us for our answer is as under :Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that extraction of and collection of boulders does not amount to manufacture?2. The assessee, M/s. Pannalal Fundilal of Dewas had taken a contract for supply of boulders to the Soil Conservation Department on 16th February, 1967 and the supplies of boulders up to 20th May, 1967, were of the value of Rs. 19,977.55. The liability of the assessee was fixed with effect from 4th March, 1967, as a manufacturer under Section 4(5)(b) of the M.P. General Sales Tax Act, 1958 (for short, the Act) and tax amounting to Rs. 898.68 was assessed by the Sales Tax Officer on a taxable turnover of Rs. 14,977,55. A penalty of Rs. 500 was also imposed under Section 18(6) of the Act by th...
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