Madhya Pradesh Court October 1982 Judgments
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Shyamlal Rajak Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Oct-16-1982
Reported in: 1983CriLJ464
G.L. Oza, J.1. This petition has been filed by the petitioner from jail.2. According to the petitioner, he was serving sentence of imprisonment for life and other concurrent sentences and on the date of Notification dated 26-1-78, he had been in jail for more than 14 years and, therefore, in view of the decision of this Court, reported in Mohansingh v. State of M.P. 1980 MPLJ 665 : 1981 Cri LJ 147, he is entitled to be released.3. Learned Government Advocate appearing for the respondent State contends that this Notification, issued by the State Government., was in exercise of powers Under Section 432(1) of the Cr. P. Code and what it provided was that a person who has been in jail for 16 years would be entitled to be released and in case of scheduled castes and scheduled tribes prisoners, the period provided is 14 years, but in the decision referred to above, this Court held that the advantage given to the prisoners of scheduled castes and scheduled tribes, would be available to all ot...
Kishanlal Motilal Baghana Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Oct-14-1982
Reported in: [1984]147ITR107(MP)
Sohani, J.1. By this reference under Section 27(1) of the W.T. Act, 1957 (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 justified in law in holding that after the death of Shri Champalal on May 28, 1971, the interest of the bigger HUF of M/s. Chunnilal Champalal, Baghana, Neemuch, devolved by survivorship to the smaller HUF of Shri Kishnalal Motilal, Baghana, Neemuch, without an order being made under Section 20 of the W.T. Act, 1957, for the wealth-tax assessment years 1972-73 to 1977-78 ?'2. The material facts giving rise to this reference briefly are as follows : The assessee is assessed in the status of an HUF. The assessment years in question are 1972-73 to 1977-78. The HUF consisted of coparceners, Kishanlal and his son, Omprakash. The WTO noticed that for the assessment years in question,...
Fatehchand Moonat Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-12-1982
Reported in: [1984]147ITR43(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the I.T. Act,1961 (for short 'the Act'), the Income-tax Appellate Tribunal, IndoreBench, Indore, has referred the following question of law for the opinionof this court:' Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the assessee could not be allowed the amount of Rs. 20,390 as his revenue loss during the assessment year 1975-76 ?'2. The material facts giving rise to this reference as set out in the statement of the case are as follows : Firm, M/s. Sagarmal Fatehchand and Company, consisted of several partners up to the assessment year -1971-72, i.e., the accounting year ending on Diwali, 1970. The firm was reconstituted from Diwali 1970. Other former partners of the firm retired and the firm was reconstituted with two partners, viz., Sagarmal and Jhamaklal representing the HUF of M/s. Jamaklal Juharmal. The firm was again dissolved and all its assets and liabilities were taken ov...
Gauri Shankerji Deity and ors. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Oct-12-1982
Reported in: [1984]145ITR67(MP)
B.C. Varma, J. 1. This first appeal by the plaintiffs is directed against the decree passed by the District Judge, Raigarh, dismissing their suit for declaration that certain house property belongs to the deity, Shri Gauri Shankerji, and is, therefore, not liable for attachment and sale for recovery of the income-tax and other dues against the HUF of late Paluram Dhanania of Raigarh in the State of Madhya Pradesh.2. Seth Paluram Dhanania was the karta of an HUF consisting of himself and his sons. He had extensive business and owned considerable movable and immovable properties. This property included a bungalow styled as 'Sewa Kunj' and also ten other adjoining houses in Raigarh said to have been acquired under the sale deed, dated November 23, 1941, (Ex. D-35), wherein Paluram and his son, Baijnath, are shown as purchasers. Paluram's father and uncle were respectable persons of the society and were also businessmen. They had a house at Raigarh and lived and traded jointly. Paluram cre...
Medium Cloth Emporium Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-11-1982
Reported in: (1983)34CTR(MP)306; [1984]147ITR197(MP)
Oza, J. 1. This is a reference made by the Tribunal at the instance of the assessee for answering the following questions:'1. Whether, on the facts and in the circumstances of the case, the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, is attracted ? 2. Whether, on the facts and in the circumstances of the case the Inspecting Assistant Commissioner has jurisdiction to levy the penalty ?' 2. The facts stated by the Tribunal in this reference are that the assessee is a partnership firm which carried on cloth business at Betul. For the assessment year 1970-71, corresponding to the previous year ending Diwali 1969, the assessee filed a return of income on August 31, 1970, declaring the total income at Rs. 24/154. Subsequently, however, a revised return was filed on February 11, 1972, showing an income of Rs. 29,718. The ITO, however, assessed the firm on a total income of Rs. 54,950. In computing this income, the ITO made an addition of Rs. 28,800 as income of the assessee ...
Commissioner of Income-tax Vs. M.B. Umbrella Industries
Court: Madhya Pradesh
Decided on: Oct-11-1982
Reported in: [1984]145ITR292(MP)
Vijayvargiya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore Bench, Indore (for short ' the Tribunal '), has referred the following question of law for the opinion of this court: ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the sum of Rs. 25,001 paid to M/s. M. B. Umbrella Factory for the exploitation of trade mark was a revenue expenditure ' 2. The material facts giving rise to this reference as set out in the statement of the case are as follows: The assessee-6rm derived income from the business of manufacture of umbrellas. In the trading account the assessee debited a sum of Rs. 25,001 towards ' TANK ' trade mark commission paid to M/s. M. B. Umbrella Factory. Earlier M/s. M.B. Umbrella Factory was manufacturing umbrellas with this trade mark. The ITO found that an agreement was executed between the assessee and M/s. M. B. Umbrella Factory according...
Shri Gopal Lalji-ka-mandir Trust Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-07-1982
Reported in: [1984]146ITR513(MP)
G.L. Oza, J.1. This is a reference made by the Income-tax Appellate Tribunal for answering the question :' Whether, on the facts and in the circumstances of the case taken as a whole and on a true construction of the trust deed, the conclusions of the Tribunal that the trust is carrying on an activity for profit and that the assessee-trust is not a public religious or charitable trust and, therefore, its income is not exempt are sustainable in law '2. The assessee is known as 'Shri Gopal Lalji Mandir Trust' and the deed of trust was executed on November 5, 1952, by Shri Brijmohandas and some others. According to the assessee, there is nothing in the trustdeed to show that the general 'public has a right in the temple nor is there anything to indicate that the general public is debarred from entering the, temple for worshipping the deity. The assessee, therefore, claimed that it was a public charitable trust and as such its income was exempt under Section 2(15) read with Section 11 of t...
Ramdas Vs. Vaishnavdas and ors.
Court: Madhya Pradesh
Decided on: Oct-05-1982
Reported in: AIR1983MP75
G.P. Singh, C.J. 1. This is a plaintiffs appeal against the judgment and decree dated 21st Sept. 1976 passed by the Second Additional District Judge, Bilaspur, in Civil Suit No. 3-A of 1976.2. The dispute in this appeal relates 1o the succession to the office of Mahant of the Sheorinarayan Math in Bilaspur District. The last Mahant Laldas, hereinafter referred to as the late Mahant, died on 24th Aug. 1958. The possession of the Math and its properties were taken over by defendant-respondent No. 1 Vaishnavdas, who is the Mahant of the Dudhadhari Math of Raipur. The respondent claimed that Laldas executed two wills, one on 11th March 1958, which is a registered will, and another on 15th Aug. 1958, which is an unregistered will, by virtue of which all the properties including the office of Mahant were bequeathed in his favour. The appellant instituted the suit on 19th May 1959 for declaration that he was entitled to succeed to the office of Mahant of the Math and to its properties mention...
Smt. Kashmiran Mathur and ors. Vs. Sardar Rajendrasingh and anr.
Court: Madhya Pradesh
Decided on: Oct-04-1982
Reported in: AIR1983MP24; [1984]56CompCas146(MP)
K.N. Shukla, J.1. Both these appeals by the rival parties arise out of the award made by the Motor Accidents Claims Tribunal, Ratlam is Claim Case No. 4 of 1974 dated 13-2-1978. These appeals came up for hearing before a Division Bench of this Court where a question arose whether the Claims Tribunal was right in directing that payments received by the claimants on account of the Life Insurance Policy of the deceased. Provident fund, family pension, gratuity and ex gratia payment were deductible from the total amount of compensation assessed on account of the death of the deceased. The Division Bench noted the difference of opinion expressed by different High Courts on this question and referred the appeals for decision by a larger Bench. The appeals have, therefore, been placed before the Full Bench for decision.2. The accident in which Iqbal Bahadur Mathur lost his life occurred on 12-7-1973 at about 10.00 p.m. on the main street, of Ratlam city. On the night of the accident, the moto...
Commissioner of Sales Tax Vs. Simla Ice Cream Factory
Court: Madhya Pradesh
Decided on: Oct-04-1982
Reported in: [1984]55STC152(MP)
G.G. Sohani, J.1. The order in this case shall also govern the disposal of Misc. Civil Case No. 153 of 1980, as a common question of law arises in both these cases.2. By these references 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, 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, 1958.3. Shri Kulshreshtha, the learned Deputy Government Advocate, brought to our notice the decision of Full Bench of this Court in Commissioner of Sales Tax, Madhya Pradesh v. Gyanmal Kesharichand [1984] 55 STC 140; [1982] 15 VKN 132. After an elaborate and a very learned discussion on all the aspects of the matter, the Full Bench held that 'ice-cream' and 'ice-candy' are not 'cooked food' and are not covered by item 8 of Part ...
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