Madhya Pradesh Court October 1982 Judgments
Santosh Kumar Mishra Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Oct-30-1982
Reported in: 1983CriLJ1378
ORDERC.P. Sen, J.1.This revision has been preferred by the applicant against the rejection of his application under Section 457 of the Cri. P.C. 1973. for release of the seized truck on his Supratnama by the Chief Judicial Magistrate.2. The facts not in dispute are that on the night intervening 29/30 June 1982 the applicant was carrying six logs of teak wood covered with Gittis in his truck No. MBJ, from the forest area to Jabalpur when the truck was intercepted by the forest officers, north Mandla Division, and the truck was seized under Section 15 of M. P. VanUpaj (Vyapar Viniyaman) Adhiniyam, 1969. (hereinafter referred to as Adhniyam). The truck was seized within 3 to 4 kilometers of village Kohni which came within the jurisdiction of the Chief Judicial Magistrate, Jabalpur, There were about 8 to 10 passengers in the truck followed by the applicant in his jeep. Six logs of teak wood did not bear any hammer marks nor the applicant possessed any transit pass. Preliminary offence repo...
Tag this Judgment!Rajaram Gupta and ors. Vs. Dharamchand and ors.
Court: Madhya Pradesh
Decided on: Oct-29-1982
Reported in: 1983CriLJ612
ORDERChandrapal Singh, J.1. The petitioner seeks interference with the order of the Second Additional Judge to the Court of the Sessions Judge, Mandsaur in Criminal Revision No 38 for 1978, quashing the order of the Chief Judicial Magistrate. Mandsaur in Criminal Case No. 844 of 1977 of 6-3-1978 discharging the accused-petitioners (and others of offences punishable under Sees. 120B, 406 and 420 Indian Penal Code, and remanding the case to the trial Court (the Court of the Chief Judicial Magistrate, Mandsaur) for disposal of the case according to law and directing the Magistrate to possibly frame a charge under Section 409 Indian Penal Code also, if so made out after the evidence for the prosecution.2. The Gwalior Maize products Ltd. Mandsaur was a registered company under the then Gwalior Companies Act and is deemed to be registered under the Indian Companies Act with its registered office at Mandsaur. It appears that the respondent No, 1 Dharamchand on his own behalf and on behalf of ...
Tag this Judgment!Commissioner of Income-tax Vs. Ganesh Ram Laxminarayan Goel
Court: Madhya Pradesh
Decided on: Oct-22-1982
Reported in: (1983)33CTR(MP)20; [1984]147ITR468(MP)
B.C. Varma, J.1. At the instance of the Commissioner of Income-tax, the following question has been referred to us by the Income-tax Appellate Tribunal for our answer :2. Whether, on the facts and in the circumstances of the case, theTribunal was right in law in holding that no activity for benefit was carried on by the assessee ?3. The assessee in the present case is a trust. It has been duly registered under the provisions of the Madhya Pradesh Public Trusts Act by order of the Registrar, dated May 14, 1968. While so registering the trust, the nature and objects of the trust are stated as follows :' 1. The trust has been created by the late Laxmi Narayan by means of a registered trust deed, dated 25-2-65 by setting apart his house situated in Chowk, Bhopal, valued at about Rs. 64,000 for purposes of constructing and maintaining a Dharmshala, which shall be open to visitors and general public for use. The trust will construct some shops to be let out on rent and the income derived fro...
Tag this Judgment!Madhya Pradesh State Road Transport Corporation Vs. Satish Kumar and a ...
Court: Madhya Pradesh
Decided on: Oct-22-1982
Reported in: 1(1984)ACC437
It was the duty of the bus driver to drive the vehicle at reasonable speed or to stop it when he felt that the cyclist would be dashing against the right front side of the bus....
Tag this Judgment!Commissioner of Income-tax Vs. Jai Narayan Jaiswal
Court: Madhya Pradesh
Decided on: Oct-21-1982
Reported in: [1984]148ITR299(MP)
Oza, J. 1. This is an application submitted by the petitioner, the Commissioner, for a direction to the Tribunal to make a reference to this court for answering questions:'1. Whether, on the facts and in the circumstances of the case, and in view of the provisions contained in Section 271(1)(c) of the I.T. Act, 1961, the Tribunal was right in law in cancelling the penalty of Rs. 50,000 levied by the IAC of I.T. under Section 271(1)(c) ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in not remanding the case back to the IAC as the time-limit to impose penalty under Section 271(1)(c) had already expired ' 2. Facts necessary for the disposal of this application are that non-applicant assessee carried on business in liquor contracts. For the assessment year 1972-73 for which the account period ended on March 31, 1972, the non-applicant filed a return in the status of individual showing income of Rs. 14,247. It is further alleged th...
Tag this Judgment!Shyamsukh Garg Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Oct-21-1982
Reported in: [1984]145ITR238(MP)
Vijayvargiya, J. 1. By this reference under Section 64(1) of the E.D. Act (for short 'the Act'), the Income-tax Appellate Tribunal, Indore Bench,Indore, has referred the following questions of law for the opinion of this court:' (I) Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that there was goodwill of the firm ? (2) If the answer to the above question is in the affirmative, whether the basis adopted for the valuation of the goodwill of the trading firm, M/s. Premsukh Shyamsukh, is in accordance with the law ? (3) Whether, on the facts and in the circumstances of the case, there was any material for the Appellate Tribunal to hold that the value of the goodwill of the trading firm, M/s. Premsukh Shyamsukh, was two years' purchase of average of three years' profits ? (4) Whether, in view of the provisions of Rule ID of the Wealth-tax Rules, 1957, there was material for the Appellate Tribunal to determine the value of unquoted equit...
Tag this Judgment!Shyambabu Gupta Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Oct-19-1982
Reported in: AIR1983MP89
Oza, J.1. This is a petition filed by the petitioner challenging the order passed by the respondent No. 1, dated 14-8-1980 passed in exercise of revisional jurisdiction by which a mining lease granted in favour of the petitioner has been set aside.2. According to the petitioner, he had applied for a quarry lease for extracting limestone as a minor mineral to be used in kilns for manufacture of lime used as building material, on land forming part of Khasra Nos. 24 and 25/3 measuring 0.878 hectares in village Bis-tara, Patwari Circle No. 53, tahsil Mur-wara, district Jabalpur. This application was submitted under M. P. Minor Mineral Rules, 19-61. This application of the petitioner was sanctioned for a period of 5 years without any renewal clause by an order dated 22-12-1978 and consequent to this order, a lease-deed was executed in his favour on 18-1-1979 and the petitioner after performing the necessary formalities obtained possession of the area and started extraction of limestone.3. T...
Tag this Judgment!Commissioner of Income-tax Vs. Ghanshyam General Stores
Court: Madhya Pradesh
Decided on: Oct-19-1982
Reported in: [1984]147ITR110(MP)
Sohani, J.1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as '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 in the circumstances of the case, the Tribunal was right in law in holding that the assessment order dated August 8, 1977, granting continuation of registration for the A.Y. 1977-78 was not erroneous or prejudicial to the interest of the Revenue attracting the provisions of Section 263 of the Act ?'2. The material facts giving rise to this reference, as set out in the statement of the case, briefly are as follows:3. The assessee is a partnership firm. By a deed of partnership dated 2nd January, 1972, the assessee-firm was constituted consisting of five partners and two minors, Shri Purandas and Shri Premchand, who were admitted to the benefits of the partnership. The assessee-firm was granted registration under Section 185 of t...
Tag this Judgment!Commissioner of Income Tax Vs. Bhopal Cooperative Central Bank Ltd.
Court: Madhya Pradesh
Decided on: Oct-19-1982
Reported in: (1983)35CTR(MP)47
ORDEROza, J. - This is a reference made by the ITAT, Indore for answering the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the income derived by the assessee from interest on securities was exempt as per provisions of section 80P(2)(a)(i) of the Income-tax Act, 1961 in respect of the asst. yrs. 1967-68 to 1973-74 ?'2. It appears that the assessee, the Cooperative Bank, had some deposists and the ITO did not exempt it from tax u/s 80P(2)(a)(i). But the AAC on appeal held that these deposits were banking assets and the income therefrom will be banking income and will be exempt u/s 80P(2)(a)(i) of the IT Act and the same view have upheld by the Tribunal and, therefore, at the instance of the department, this reference has been made by the Tribunal to answer the question referred to above.3. It appears from the order of the Tribunal that it is not clear as to what was the nature of these deposits and what was...
Tag this Judgment!Akhtari Begum and Sons Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-18-1982
Reported in: [1984]145ITR295(MP)
Vijayvargiya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore, has referred the following question of law for the opinion of this court:' Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the separate addition of luggage receipts to the total income particularly when proviso to Section 145 applied '2. The material facts giving rise to this reference as set out in the statement of the case are as follows : The assessee is a registered firm deriving income from plying of passenger buses. The assessment year under reference is 1975-76, of which the relevant accounting year is the financial year ending March 31, 1975. The ITO rejected the trading results disclosed by the assessee and estimated the profits by applying a net profit rate of 20% on Rs. 8,86,000. On appeal by the assessee the Commissioner of Income-tax (Appeals) reduced the estimated receipts to Rs.7,93,206 and applied the ...
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