Madhya Pradesh Court January 1982 Judgments
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Bhagwandas Jagdishprasad and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-13-1982
Reported in: (1982)28CTR(MP)33; [1983]144ITR845(MP)
G.P. Singh, C.J.1. This is a reference made under Section 256(1) of the I.T. Act, 1961, referring for our answer the following four questions of law:'1. Whether the Income-tax Appellate Tribunal is justified in considering and deciding the ground of method of accounting suo motu which has neither been taken by the Department in the memorandum of appeal nor at the time of hearing ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the order of the Appellate Assistant Commissioner and confirming the addition made by the ITO of Rs. 36,405 recovered from FCI as sales tax payable to the State Govt. ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the disallowance made by the ITO Rs. 1,936 of provision of sales tax liabilities ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the disallowance made by the ITO Rs. 766 of Refug...
Commissioner of Income-tax Vs. Khairagarh Timber Traders
Court: Madhya Pradesh
Decided on: Jan-13-1982
Reported in: [1982]137ITR346(MP)
G.P. Singh, C.J. 1. The question of law referred in this reference is as follows: 'Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in allowing continuation of registration to the assessee-firm for the assessment year 1973-74?' 2. The reference arises out of the proceedings for a continuation of the registration of the assessee-firm for the year 1973-74. The facts briefly stated are that Rani Padmavati Devi, wife of the former ruler of Khairagarh, obtained the lease of a forest block from the ruler on 29th December, 1947. The area included within the block was 5,585 acres. After the merger of the State of Khairagarh, the Governor of Madhya Pradesh on 23rd June, 1953, executed a lease deed in favour of the Rani. Under this lease the Rani is required to pay annual rent of Rs. 100. The lease is a perpetual lease. The lease authorises the Rani to exploit the forest within the leased area in accordance with the working plan sanctioned by the Governme...
Madanlal Vs. Champalal and ors.
Court: Madhya Pradesh
Decided on: Jan-12-1982
Reported in: AIR1982MP108
ORDERP.D. Mulye, J. 1. This order shall govern disposal of I. A. No. 1 of 81, which is an application filed under Section 86 of the Representation of the People Act, 1951 by respondent No. 1 praying that the petition deserves to be dismissed on theground that the same was presented before the Additional Registrar (Judicial) High Court of M. P. Jabalpur and not to the Deputy Registrar (Judicial) according to the Rules framed by the High Court relating to election petitions.2. In order to appreciate the points raised in this application, it is necessary to refer to the provisions of Section 81 of the Representation of the People Act, 1951, relating to presentation of petitions which is as under:'81. Presentation of petitions -- (1) An election petition calling in question any election may be presented on one or more of the grounds specified in Sub-section (1) of Section 100 and Section 101 to the High Court by any candidate at such election or any elector within forty-five days from, but...
Commissioner of Sales Tax Vs. Prahalad Das Ramdas
Court: Madhya Pradesh
Decided on: Jan-12-1982
Reported in: [1983]52STC224(MP)
G.G. Sohani, J.1. By this reference under Section 44(1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law to this Court for its opinion:Whether, under the facts and circumstances of the case, the Tribunal is justified in holding that for claiming exemption from tax in respect of subsequent sale under Sub-section (2) of Section 6 of the Central Act, furnishing a declaration in form C from the purchasing dealer, as laid down in Rule 8-D of the M. P. Sales Tax (Central) Rules, 1957, is not necessary and only form E-I is sufficient to grant exemption for subsequent sale under the Central Act2. The material facts giving rise to this reference briefly are as follows:The assessee was assessed to sales tax for the year 1963-64. The claim of the assessee for exemption under Section 6(2) of the Central Sales Tax Act was disallowed by the assessing authority and the appeal preferred by the assessee agains...
Vikram Tamaskar and ors. Vs. Steel Authority of India Ltd. and ors.
Court: Madhya Pradesh
Decided on: Jan-05-1982
Reported in: (1982)IILLJ84MP
G.P. Singh, C.J.1. The petitioners are all executives employed in the Bhilai Steel plant by the Steel Authority of India Ltd., a Government company registred under the Companies Act, 1956. The petitioners, grievance in this petition under Article 226 of the Constitution is that the respondents have wrongly deducted their salaries for the periods from 3rd August to 31st August, 1981 and 1st September to 11th September, 1981. The petitioners pray for issuance of a writ of mandamus to the respondents for payment of their salaries for the aforesaid periods. Notice for admission of this petition was issued to the respondents in answer to which a return was filed and the petition was heard on merits.2. The respondents support the deduction of the petitioners' salaries on the principle of 'no work no pay'. The respondents' case is that though the petitioners attended the site or place of work during the said periods and signed the attendance register, they did not work at all in spite of vari...
Additional Commissioner of Income-tax Vs. Ramchand Daryanomal
Court: Madhya Pradesh
Decided on: Jan-05-1982
Reported in: [1982]138ITR666(MP)
G.P. Singh, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal on a direction by the High Court under Section 256(2) of the I.T. Act, 1961. The questions of law referred are as follows :' (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the new firm had not come into existence with effect from April 27, 1966 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the transaction between the old firm and the new firm involving the assets of the old firm does not carry the normal elements of sale in terras of the definition of 'sale' under the Sale of Goods Act ' 2. The reference relates to the assessment year 1966-67 of a registered firm, M/s. Ramchand Daryanomal, which was constituted on 8th May, 1954. The firm consisted of seven partners. Two partners, namely, Daryanomal and Ammalmal, retired on 27th April, 1966, and a deed of dissolution wa...
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