Madhya Pradesh Court November 1982 Judgments
Commissioner of Income-tax Vs. Shree Sajjan Mills Ltd.
Court: Madhya Pradesh
Decided on: Nov-29-1982
Reported in: [1984]147ITR185(MP)
Shukla, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961.2. Facts as stated by the Income-tax Appellate Tribunal giving rise to the question of law referred by it are as follows. Assessee is a public limited company. Relevant assessment year is 19 73-74 for which the accounting year ended on 31st March, 1973. The assessee-company had entered into agreements with the workers' union for payment of gratuity by the 31st March, 1972. Company's practice was to account for gratuity on cash basis as and when paid. The company had made a provision in its books of account for payment of gratuity to its employees to the extent of Rs. 20,00,000 during the relevant accounting year. With the coming into force of the Payment of Gratuity Act, 1972, w.e.f. 16th September, 1972, a statutory liability was created on the company to pay gratuity to its employees as per the provisions of the said Act. The assessee-company, therefore, arranged for actuarial determination of its liability ...
Tag this Judgment!Kailashchandra Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-29-1982
Reported in: [1984]145ITR300(MP)
Sohani, J. 1. The order in this case shall also govern the disposal of Misc. Civil Cases No. 101 and 97 of 1981, as all these applications under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as ' the Act'), arise out of a common order passed by the Income-tax Appellate Tribunal, Indore Bench. 2. The assessment years in question are 1973-74, 1974-75 and 1976-77. The applicant was employed as a manager of the firm, M/s. Mahavir Industrial Works, which had applied for registration. The ITO refused registration on the ground that the firm was not genuine but was the concern of the applicant. As a consequence of the refusal of registration of the firm, the ITO assessed the entire income of the firm in the hands of the applicant. Aggrieved by that order, the applicant preferred an appeal before the AAC. The firm, M/s. Mahavir Industrial Works, had also preferred an appeal against the order of the ITO refusing the registration. The AAC allowed the appeal preferred by the firm ...
Tag this Judgment!Mahavir Industrial Works Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-29-1982
Reported in: [1984]145ITR299(MP)
Sohani, J. 1. The order in this case shall also govern the disposal of Misc. Civil Cases No. 104, 105 and 100 all of 1981 as these applications under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as ' the Act'), arise out of a common order passed by the Tribunal. The assessment years in question are 1973-74, 1974-75, 1975-76 and 1976-77. The applicant-firm had submitted an application for registration, which was rejected by the ITO. On appeal, the order of the ITO was reversed by the AAC, who held that the applicant-firm was a genuine firm. Aggrieved by that order, the Department preferred an appeal before the Tribunal. The Tribunal came to the conclusion that no genuine firm came into existence in view of the fact that a general power-of-attorney con-taining sweeping powers was executed by the pners of the firm in favour of one Kailashchandra and that conferring of such wide powers on an attorney was contrary to the provisions of Section 4 of the Indian Partnership Act...
Tag this Judgment!Mohammad Yahyah Ali Khan and anr. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-23-1982
Reported in: AIR1983MP53
Faizanuddin, J.1. By this petition under Article 226 of the Constitution of India, the petitioners seek quashing of the notification dated 27th Jan., 1981 (Annexure 'A') issued by the State Government under Section 11 of the Wakf Act, 1954, appointing the respondents Nos. 3 to 13 as members of the Wakf Board, The petitioners also seek a direction to be issued to the State Government to appoint members of the Board in accordance with the provisions of Section 11 of the Wakf Act.2. The facts in brief leading to this petition are that a Board of Wakfs was constituted and established for the State under Section 9 of the Wakf Act, 1954 (Act No. XXIX of 1954) (hereinafter referred to as the Act) which is a corporate body having perpetual succession with power to acquire and hold property and to transfer any such property subject to such conditions and restrictions as may be prescribed, Section 10 of the Act provides that the Board shall consist of eleven members in the case of a State and Un...
Tag this Judgment!M.P. State Warehousing Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-23-1982
Reported in: [1984]145ITR420(MP)
Vijayvargiya, 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, Indore, has referred the following question of law for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal correctly stated the ratio of the decisions in : [1974]94ITR129(All) (U.P. State Warehousing Corporation v. ITO and (CIT v. Haryana Warehousing Corporation) and was justified in holding that the commission received for handling the goods is not business income and was not exempt under Section 10(29) of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest received from the banks on the deposits of monies held in the course of its business was not incidental or consequential to the activities of the business and was taxable under the head 'Income from other sources' and, ...
Tag this Judgment!Commissioner of Income-tax Vs. Thakurdas
Court: Madhya Pradesh
Decided on: Nov-22-1982
Reported in: [1984]147ITR549(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 upholding the findings of the AAC that the sum of Rs. 2,00,930 received by the assessee from the Railways during the accounting year relevant to the assessment year 1975-76 is neither chargeable to tax as business profit nor is it chargeable under Section 41(1) of the Act and consequently in upholding the AAC's order deleting the sum of Rs. 91,748 taxed by the Income-tax Officer '2. The material facts giving rise to this reference briefly are as follows : 3. The assessee-firm entered into a contract with the Chief Engineer (Construction), Central Railway, for executing earth work in connection with construction of bridges between Sumeri and Jeruwakherea. After...
Tag this Judgment!Sunderlal Vs. Commissioner of Sales Tax and Two ors.
Court: Madhya Pradesh
Decided on: Nov-22-1982
Reported in: [1983]54STC325(MP)
ORDERR.K. Vijayvargiya, J.1. This petition under Article 226 of the Constitution is directed against the orders dated 15th April, 1982 and 27th February, 1979, respectively passed by respondent No. 1 and respondent No. 3.2. The facts giving rise to this petition briefly stated are as follows : The petitioner was a partner in the firm, M/s. Sunderlal Baijanth, which carried on business of selling foreign type Indian Liquor at Sanawad. According to the petitioner the licence issued by the excise department to the firm expired on 31st July, 1974 and the firm transacted business in that year up to the said date only. According to the petitioner, information of the same was also given by the firm to the Assistant Sales Tax Officer, Khargone, respondent No. 3. The firm filed its return of sales tax for the aforesaid period which was not accepted by respondent No. 3. Respondent No. 3 by order dated 27th February, 1979, made a best judgment assessment and imposed sales tax including penalty at...
Tag this Judgment!Ramchand Tarachand and anr. Vs. Deputy Commissioner of Sales Tax and a ...
Court: Madhya Pradesh
Decided on: Nov-22-1982
Reported in: [1988]69STC339(MP)
Faizanuddin, J.1. By this petition under Article 226 of the Constitution, the petitioners seek quashing of the order dated 30th March, 1981 (annexure P-3) passed by the Sales Tax Officer, Raipur, and order dated 29th December, 1981 (annexure P-4) passed in revision by the Deputy Commissioner of Sales Tax, Raipur.2. The petitioner No. 1 (hereinafter called as 'the firm') is a registered partnership firm which is also a dealer within the meaning of Section 2(m) of the M. P. General Sales Tax Act, 1958. The firm carries on hotel business and deals in cooked food specified in entry No. 1 of Schedule III to the Act.3. The petitioners contend that their yearly turnover did not exceed to Rs. 1,00,000 till 1st October, 1978 and after 1st October, 1978 it did not exceed to Rs. 1,50,000 and, therefore, till the assessment year 1978-79 they were granted licence under Section 13 of the Act. The firm made a similar application for grant of licence for the assessment year 1979-80 which was misplaced...
Tag this Judgment!Commissioner of Income-tax Vs. Indore Tyre House
Court: Madhya Pradesh
Decided on: Nov-11-1982
Reported in: [1983]142ITR530(MP)
Sohani, J. 1. By this reference under Section 236(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the I.T. 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 the sum of Rs. 37,048 received by the assessee as compensation was not liable to tax as a revenue receipt during the assessment year 1975-76 ?'2. The material facts giving rise to this reference, as set out in the statement of the case, briefly are as follows:The assessee is a registered firm carrying on business in tyres. During the assessment year 1975-76, the assessee received compensation of Rs. 37,048 from the State Govt. on account of the acquisition of the assessee's business premises. Before the ITO, the assessee claimed that the aforesaid amount of compensation was exempt from tax, as that amount was paid on account of the cessation of the b...
Tag this Judgment!Dattatray Vs. Mangal and anr.
Court: Madhya Pradesh
Decided on: Nov-10-1982
Reported in: AIR1983MP82
G.P. Singh, C.J. 1. The learnedsingle Judges before whom this miscellaneous appeal came for hearing has referred the following question to the Division Bench:--'If an order is passed by an executing court after 1-2-1977 disposing of an application under Order 21, Rule 97, C.P.C. which was pending on that date, whether the order passed by the executing Court is appealable under the provisions of the amended Code of Civil Procedure or the aggrieved party has to file a suit under the provisions of the Code as it stood prior to its amendment?'2. The material facts are that a decree for eviction was passed on 10th Jan. 1971 in favour of the appellant. In execution of that decree there was resistance by respondent No. 1, Mangal. The appellant decree-holder filed an application on 6th March 1975 under Order 21, Rule 97, Code of Civil Procedure, complaining of resistance by respondent No. 1. This application was allowed by the executing Court On 28th April 1977 holding that respondent No. 1 wa...
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