Madhya Pradesh Court September 1982 Judgments
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Narbada Ice Factory Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Sep-10-1982
Reported in: [1985]58STC363(MP)
ORDERB.C. Varma, J.1. In this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 at the instance of the respondent-assessee, the following questions of law arising out of the Tribunal's order have been referred to this Court for decision :(i) Whether under the facts and circumstances of the case, assessment under Section 18(7) of the Act was justified ?(ii) Whether under the facts and circumstances of the case, evasion of payment of tax as required under Section 18(7) had been established and the onus cast upon the Commissioner had been discharged ?(iii) Whether the provisions of Section 18(7) are penal in nature and mens rea has been established from the facts and circumstances of the case ?(iv) Whether under the facts and circumstances of the case, the order of the first appellate authority was erroneous and prejudicial to the interest of the Revenue and revision under Section 39(2) of the Act was justified ?The applicant M/s Narbada Ice Factory, Jabalpur...
Commissioner of Sales Tax Vs. Mandsaur Cement Pipe Factory
Court: Madhya Pradesh
Decided on: Sep-07-1982
Reported in: [1983]54STC112(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, the Board of Revenue, M.P., Gwalior, has referred the following question of law for the opinion of this Court.Whether, under the facts and circumstances of the case, cement pipes are taxable under entry 56 of Part II of Schedule II appended to the Madhya Pradesh General Sales Tax Act, 1958, or otherwise ?2. The facts giving rise to this reference as set out in the statement of the case are as follows :The assessee, Mandsaur Cement Pipe Factory, Mandsaur, is the manufacturer of cement pipes and cement poles. For the assessment year 1968-69 the cement pipes sold by the assessee were taxed at 11 per cent. The assessee's objection was that the pipes manufactured and sold by it should not be taxed at 11 per cent because they were not sanitary fittings and were used for irrigation purposes. The Sales Tax Officer rejected the contention of the assessee. The first appeal preferred b...
Commissioner of Wealth-tax Vs. Smt. Tarabai Kanakmal
Court: Madhya Pradesh
Decided on: Sep-04-1982
Reported in: (1983)33CTR(MP)238; [1984]146ITR512(MP)
Shukla, J.1. Following two questions were referred to this court under Section 27(3) of the W.T. Act by the Income-tax Appellate Tribunal, Indore :'(1) Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was justified in law that even when the provisions of Section 5(1)(viii) of the Act, as amended by Finance (No. 2) Act, 1971, were made restrospective in operation with effect from April 1, 1963, the value of the gold ornaments and jewellery exempted from tax liability could or could not be included in accordance with the provisions of Section 35 of the Act ? (2) Whether the Appellate Tribunal was right in holding that for the assessment year 1967-68, the expression 'jewellery' was susceptible, of different meanings and there was no clear cut connotation of that expression for that year ?' We had answered question No. (1) in the negative, vide order dated March 9, 1982, and had held that the Appellate Tribunal was not justified in holding that there was ...
Balchand Malaiya and ors. Vs. Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Sep-04-1982
Reported in: [1983]144ITR791(MP)
B.C. Varma, J. 1. For the assessment year 1946-47, the ITQ, Sagar, passed an assessment order on March 17, 1951, against the HUF of which Balchand Malaiya was the then karta. Thereafter, the family disrupted and assets of the joint family were partitioned on November 10, 1958. This partition was complete and not partial. The ITO refused to recognise this partition but in appeal the AAC, by order dated January 11, 1967, accepted and finally recognised that partition. In those proceedings, all the members of the quondam joint family were noticed andfully heard. After the recognition of this partition, the ITO reopened the proceedings and reassessed the petitioners. This assessment was set aside by the AAC by order dated August 26, 1967. Thereafter, the ITO issued a notice to Balchand Malaiya alone under Section 148 of the I.T. Act, 1961, in response to which he returned an income of Rs. 35,697 for the assessment year 1946-47. This return was filed on May 30, 1973. The ITO, vide order dat...
State Bank of Indore Vs. the Additional Tehsildar-cum-sales Tax Office ...
Court: Madhya Pradesh
Decided on: Sep-01-1982
Reported in: [1983]52STC201(MP)
G.P. Singh, C.J.1. This order shall also dispose of Misc. Petition No. 196 of 1981. The question that arises for decision in both these petitions is as to the construction of Section 33-C introduced in the Madhya Pradesh General Sales Tax Act, 1958, from 15th March, 1976, by Amendment Act No. 20 of 1976, whether the charge for arrears of sales tax over the properties of the dealer brought into effect by this section would affect a mortgage or pledge created by the dealer before 15th March, 1976.2. Section 33-C reads as follows :33-C. Tax to be first charge.--Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and/or penalty, if any, payable by a dealer or other person under this Act shall be a first charge on the property of the dealer or such person.3. The petitioner in both these petitions is the State Bank of Indore which is a statutory corporation constituted and incorporated under the State Bank of India (Subsidiary Banks) A...
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