Madhya Pradesh Court March 1982 Judgments
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Gram Panchayat, Kanwan and anr. Vs. Francis Baria and ors.
Court: Madhya Pradesh
Decided on: Mar-11-1982
Reported in: AIR1982MP198
Shukla, J.1. This is a petition under Article 226 of the Constitution of India.2. Petitioner No. 1 is a Gram Panchayat established and constituted under the provisions of the Madhya Pradesh Panchayat Ordinance, 1981 (now M. P. Panchayat Adhi-niyam, 1981). The term of the Panchas of Gram Panchayat, Kanwan was to expire on 28-4-1980 and, therefore, the State Government passed an order dated 11th Apr., 1980 appointing respondent No. 1 as Administrator till the constitution of the new Gram Panchayat. On coming into force of the Madhya Pradesh Panchayat Ordinance, 1981 (hereafter called as Ordinance) elections of the Gram Panchayat were held on 9-8-1981 and 21 persons including petitioner No. 2 were elected and co-opted as Panchas for the constitution of Gram Panchayat, Kanwan. Elections for the office of Sar-Panch and Up-Sarpanch were also held and petitioner No. 2 was elected Sarpanch of the Gram Panchayat. These elections were duly published and notified by the Collector vide notificatio...
Union of India (Uoi) and anr. Vs. Rameshwar Prasad
Court: Madhya Pradesh
Decided on: Mar-09-1982
Reported in: AIR1983MP59
B.C. Verma, J.1. The respondent/plaintiff is an endorsed consignee of a railway receipt whereunder M/s. Vijaya Trading Company booked at Dronachellam Railway Station 660 tins of groundnut oil for Sakti. It was a wagon load consignment and one transhipment en route was necessary. The consignment was received at Sakti on 13-1-1968 and admittedly five tins were found empty while 20 tins were leaking. There was short delivery of 222 Kgs. of oil which the respondent valued at RS. 1924.25 paise. Notices under Section 78-B of the Railways Act and Section 80 of the Civil P. C. were served on the appellant before filing the suit. In those notices, it was claimed that Railway administration concerned must disclose the manner in which the consignment was dealt with during transit. When the suit was filed, this demand was reiterated in the plaint and again disclosure was sought for. During the proceedings, a notice was also served on the appellant requiring production of certain documents. Specifi...
Commissioner of Income-tax Vs. Steel Tubes of India P. Ltd.
Court: Madhya Pradesh
Decided on: Mar-09-1982
Reported in: [1982]138ITR619(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, Indore, has referred the following questions of law to this court for its opinion :' Qua the years 1967-68 and 1970-71 : (1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the order of the AAC observing that the entire Section 80J deficiency in respect of the A.Y. 1967-68 should have been set off against the income of the A.Y. 1967-68 or, in the alternative, should have been given priority for set-off against the income of the A.Y. 1970-71 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal having generally accepted the legal position that the question of giving deduction under Section 80J arises only after arriving at the ' gross total income ' computed in the manner provided under the Act, it was justified in holding that it is a debatab...
Laxminarayan Mittal Vs. Municipality, Neemuch
Court: Madhya Pradesh
Decided on: Mar-08-1982
Reported in: AIR1982MP168
ORDERH.G. Mishra, J.1. This is a revision under Section 115, C.P.C. against the order dated 20-11-1979, passed by the Addl. District Judge, Neemuch, dismissing the revision preferred by the applicant herein against the order passed by the Civil Judge, Class I, Neemuch, on 16-11-1978, rejecting his appeal under. Section 172 of the M. P. Municipalities Act, 1961 (for short, the Act), preferred against a Bill dated 14-12-1977, issued by the Municipal Council under Section 164 (1) of the Act, in respect of house tax amount of Rs. 6150.60 paise.2. No exhaustive statement of facts is necessary for the decision of this revision. Suffice it to state that the non-applicant Municipal Council caused Bill No. 55/323-K dated 14-12-1977, to be served on the applicant on 26-12-1977 for Rupees 6150.60 paise. The applicant herein submitted an appeal under Section 172 of the Act before the Civil Judge, Class I, Nee-much. This appeal was dismissed by order dated 16-11-1978. Aggrieved by this order an app...
Commissioner of Income-tax, M.P. -ii Vs. R. S. Banwarilal.
Court: Madhya Pradesh
Decided on: Mar-08-1982
Reported in: (1983)28CTR(MP)59; [1983]140ITR3(MP)
J. S. VERMA J. - This is a reference made under s. 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal to answer the following questions of law, namely:'Whether, on the facts and circumstances of the above case, the Appellate Tribunal was correct in law in holding that the Income-tax Officer, orders had merged in the orders of the Appellate Assistant Commissioner and, therefore, the Commissioner of Income-tax was not competent to revise those orders under section 263 of the Income-tax Act ?'This common question of law arises out of the order passed by the Tribunal in two appeals relating to two different assessees. The question of law arising in each case being the case, a common reference had been made. The matter has come up before a Full Bench because it was suggested at the hearing of this reference before a Division Bench that the two Division Bench decision of this court in CIT v. Narpat Singh Malkhan Singh : [1981]128ITR77(MP) and Alok Paper Industries v. CIT : [1...
Bhuralal and ors. Vs. Kailashchand and ors.
Court: Madhya Pradesh
Decided on: Mar-05-1982
Reported in: AIR1982MP203
ORDERH.G. Mishra, J. 1. This revision is directed against the order dated 29-1-1980, whereby the trial Judge has ordered stay of trial of the suit under Section 32 of the Madhya Pradesb Public Trust Act, 1951 and has also stayed consideration of the application for issuance of a temporary injunction and/or appointment of receiver.2. No exhaustive statement of facts is necessary for the decision of this revision. Suffice it to state that the revision-applicants-herein have brought the suit for declaration of title and issuance of a permanent injunction against the defendant-non-applicants on cause of action laid in detail in the plaint. In the suit the applicants submitted two applications (1) for issuance of a temporary injunction for restraining the defendant-non-applicants 2 to 5 from paying rent to defendant-non-applicant No. 1 and (2) for appointment of receiver for collection of the rent of the property in dispute. This application was opposed by the defendant No. 1 inter alia on ...
Commissioner of Wealth Tax Vs. Nandkishore Badrilal.
Court: Madhya Pradesh
Decided on: Mar-05-1982
Reported in: (1983)35CTR(MP)42
ORDERSohani, J. - The order in this case shall also govern the disposal of Misc. Civil Cases No. 171, 172 and 173 all of 1980, as common questions are involved in these cases.2. These are applications u/s 27(3) of the WT Act, 1957 (hereinafter referred to as the Act).3. The material facts giving rise to these application are as follows :In these cases, the assessment years in question are 1966-67, and 1968-69. For these assessment years the assessee filed the return of net wealth on 17-11-1970. The WTO initiated penalty proceeding u/s 18(1)(a)(i) of the Act for the delay in filing the return and imposed penalty, in accordance with the amended provisions, which came into force on 1-4-1969. On appeal, however, the AAC held that the WTO was wrong in applying the provisions amended from 1-4-1969 even though the default had occurred prior to the coming into force of the amended provisions. The AAC, therefore, directed the WTO to calculate the amount of penalty afresh in accordance with law....
N.C. Dass Vs. Smt. ChIn Mayee Dass
Court: Madhya Pradesh
Decided on: Mar-03-1982
Reported in: AIR1982MP120
G.P. Singh, C.J. 1. This Is an appeal against the judgment and decree dated 31st July 1979 passed by a learned single Judge in First Appeal No. 166 of 1976.2. The appellant N. C. Dass was married to the respondent Smt. Chin Mayee Dass according to the Hindu rites on 14th July 1959. The appellant on 17th July 1975 filed a petition under 13 of the Hindu Marriage Act, 1955, for divorce in the Court of Fourth Additional District Judge, Jabalpur on the ground that the respondent was living in adultery. The trial Court held that on the date of the petition the respondent was not living in adultery and on this ground the petition was dismissed on 26th April 1976. In the first appeal filed against the dismissal of the petition, the appellant contended before the learned single Judge that he should be given the benefit of Section 13, as amended by the Marriage Laws (Amend-ment) Act, 1'976 (Act No. 68 of 1976) which came into force on 27th May 1976. The appellant relied upon Section 39 of the Am...
Jagitkumar Vs. Jagdeeshchandra
Court: Madhya Pradesh
Decided on: Mar-03-1982
Reported in: AIR1982MP144
Sohani, J. 1. The following question has been referred to this Bench by the learned single Judge hearing this appeal:'In the case of a composite tenancy, if it is established that the landlord requires the non-residential part of the accommodation or residential part of the accommodation. Whether a decree for eviction of the tenant from the entire premises can be passed.'2. Shri Chaphekar, the learned counsel for the appellant, contended that if a landlord was able to make out a ground specified in Section 12(1) of Madhya Pradesh Accommodation Control Act, 1961 (hereinafter referred to as the Act), he became entitled to a decree for eviction in respect of that portion of the premises, the requirements for which was established by him and as a contract of tenancy could not be split up a decree for eviction of the tenant from the entire premises had to be passed.3. In reply, Shri Saxena, the learned counsel for the respondent, contended that in the case of a composite tenancy, the landlo...
Flour and Food Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-03-1982
Reported in: [1983]140ITR648(MP)
Shukla, J.1. The Income-tax Appellate Tribunal, Indorc Bench, Indore, has made this reference under Section 256(1) of the I.T. Act, 1961, seeking our opinion on the following question. It appears that there is some typing error in the question referred to us and the proper question should be:'Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the amount of Rs. 26,728 paid by the applicant-firm on account of Mr. J. Pol was not for its business purposes and, therefore, not allowable as business expenditure ?'2. The assessee-company. engaged the services of one Shri J. Pol, a Polish technician for the maintenance of some machinery imported by it. He stayed in India from October 21, 1966, to May 20, 1971. For some time the company deducted tax from his salary and ensured that he filed his income-tax returns. However, for the assessment years 1966-67 to 1972-73 the salary of the employee was treated as exempt from tax and accordingly the tax deducted...
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