Madhya Pradesh Court January 1983 Judgments
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Smt. Sadhana Agrawal Vs. Income Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Jan-17-1983
Reported in: (1984)39CTR(MP)61
R. K. Vijayvargiya, J. - The facts giving rise to this petition u/Arts 226 and 227 of the Constitution are as follows :According to the petitioner she alone with the respondents Nos. 2 to 9 formed a co-ownership for the purpose of constructing godowns at Dewas and earning income therefrom. According to the petitioner the income earned by the co-ownership from the said property has to assessed u/s 26 of the IT Act and the petitioner and other co-owners cannot be assessed as an association of persons. The respondent No. 1 served a notice on 24-3-1981 u/s 148 of the IT Act on the petitioner and the other co-owners describing them as association of persons and stating that the income of the petitioner and others constituting the association of persons in respect of which they are assessable to tax for the asst. yr. 1978-79 has escaped assessment and, therefore, it is proposed to assess them for the said assessment year. The petitioner and other persons constituting the association of perso...
Rajkumar Singh Kasliwal Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Jan-12-1983
Reported in: (1983)37CTR(MP)248; [1983]143ITR597(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 circumstances of the case, the loan raised on the security of life insurance policies, hut admittedly incurred in relation to the acquiring of the taxable assets, was to be deducted in arriving at the net wealth of the assessee for purposes of the Wealth-tax Act '2. The material facts giving rise to this reference briefly are as follows:3. The assessee is assessed in the status of an individual. During the assessment years in question, the assessee obtained loans from the Life Insurance Corporation on the basis of the paid-up value of the insurance policies held by the assessee. The assessee claimed deduction of the said loans from his wealth. The WTO disallowed the claim on the ground that the deductions were not admissible as...
Commissioner of Income-tax Vs. Vishnukumar Bhaiya
Court: Madhya Pradesh
Decided on: Jan-10-1983
Reported in: (1983)35CTR(MP)38; [1983]142ITR357(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, 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 Tribunal was right in law in upholding the finding of the AAC that from the date of marriage of Shri Vishnukumar Bhaiya, viz., May 17, 1973, the income should be determined and assessed in the hands of the HUF consisting of Shri Vishnukumar Bhaiya and his wife and that his status could not be treated as individual after his marriage ?'2. The facts giving rise to this reference are as follows : The assessee, Vishnukumar Bhaiya, received certain assets on partition of the HUF of Shri Ramnivas Bhaiya on October 24, 1965. By order passed on April 25, 1970, the ITO recognised this partition under Section 171 of the I.T. Act. The assessee was unmarried at the time of partition. The income from the share of the joint f...
Jyoti Industrial Cloth Manufacturing Company Pvt. Ltd. Vs. Union of In ...
Court: Madhya Pradesh
Decided on: Jan-10-1983
Reported in: 1987(13)LC82(MP); 1983(12)ELT421(MP)
Vijaywargiya, J.1. The facts giving rise to this petition under Articles 226 and 227 of the Constitution are as follows :The petitioner-company manufactures filter cloth and other industrial fabrics including belting. Excise duty is levied on the belting manufactured by the petitioner under Item No. 19 of the Schedule to the Central Excises and Salts Act 1944 (for short the Act). Under Notification No. 70/69, dated 1-3-1969 belting woven as such is exempted from payment of excise duty. The petitioner therefore claimed exemption from excise duty contending that the article manufactured by it is belting woven as such. The Assistant Collector Central Excise, Indore by order passed on 14-7-75 did not accept the contention of the petitioner-company and rejected its claim. Aggrieved by the said order the petitioner preferred appeal before the Appellate Collector who by his order dated 23-11-1976 dismissed the appeal. The said order passed by the Appellate Collector became final. The petition...
Controller of Estate Duty Vs. B.K. Tiwari (Accountable Person)
Court: Madhya Pradesh
Decided on: Jan-10-1983
Reported in: (1983)37CTR(MP)61; [1983]142ITR776(MP)
Sohani, J. 1. By this reference under Section 64(1) of the E.D. Act, 1953 (hereinafter referred to as 'the Act'), the Tribunal has referred the following question of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that even if the two properties belonged to the HUF the value of the properties could not be charged to estate duty ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the deceased who was the karta of the HUF had no power of disposition over the properties in question of the HUF standing in the names of Smt. Savitri Devi and Basantkumar ?'2. The facts giving rise to this reference have been elaborately stated in the order passed by this court on I9th January, 1979, in CED v. B. K. Tiwari : [1981]130ITR515(MP) , whereby the Tribunal was directed to submit an additional statement of case giving its finding regarding theacquisition of...
Commissioner of Wealth Tax Vs. Kalyanmal Kacharji.
Court: Madhya Pradesh
Decided on: Jan-10-1983
Reported in: (1983)35CTR(MP)418
ORDERG. G. Sohani, J. - The order in this case shall also dispose of M.C.C. Nos. 49 to 56 all of 981. These are all applications u/s 27(3) of the WT Act, 1957 (hereinafter referred to as the Act).2. The material facts giving to these application briefly are as follows :For the asst. yrs. 1967-68 to 1975-76, the assessee had made voluntary disclosure of income and had filed on 31-12-1975, return of total net wealth for the assessment years in question. The WTO initiated proceedings u/s 18(1)(a) of the Act, as there was delay in filing the returns. The assessee contended before the WTO that his case was covered by the immunity provided u/s 15 of the Voluntary Disclosure of Income and Wealth Act, 1975. That contention was rejected by the WTO and penalties were revied on the assessee. The Commissioner (A) held that immunity was available to the assessee under the Voluntary Disclosure Act and in this view of the matter, the orders of penalty passed by the WTO were set aside. On further appe...
Kiran Electricals Vs. State Bank of Indore and anr.
Court: Madhya Pradesh
Decided on: Jan-07-1983
Reported in: AIR1983MP110
Sohani, J.1. This is an application praying for refund of court-fees under Section 13 of the Court-fees Act.2. The material facts giving rise to this application briefly are as follows:--The applicant, aggrieved by the judgment and decree dated 8th May, 1980, passed by the learned Additional District Judge, Indore, in Civil Suit No. 5-B of 1976, had filed an appeal in this Court, which was registered as First Appeal No. 81 of 1980. A Divisional Bench of this Court by its judgment dated 18th July, 1981, allowed the appeal and remanded the case to the trial Court under Order 41, Rule 23-A, C.P.C. The applicant has now filed this application praying that as the suit has been remanded, the court-fees paid by him on the memorandum of appeal be directed to be refunded to the applicant in accordance with the provisions of Section 13 of the Court-fees Act.3. Having heard the learned counsel for the applicant, we have come to the conclusion that this application deserves to be rejected. The lea...
Shiv Kumar Soni Vs. Collector, Central Excise and ors.
Court: Madhya Pradesh
Decided on: Jan-06-1983
Reported in: 1987(11)ECC109
ORDERG.P. Singh, C.J.1. The petitioner applied for grant of a licence under Section 27 of the Gold (Control) Act, 1968. The petitioner's application was rejected by the Assistant Collector, Central Excise, Bhopal, by order dated 29th September, 1978. The petitioner went up in appeal and the appeal was dismissed by the Collector, Central Excise, Indore, in October 1979. The petitioner then filed this petition under Article 226 of the Constitution for quashing of the aforesaid two orders.2. Section 27(6) of the Act provides that no application for the issue of a licence to commence or carry on business as a dealer shall be granted unless the Administrator, having regard to such matters as may be prescribed in this behalf and after making such inquiry in respect of those matters as he may think fit, is satisfied that the licence should be issued. Rules relating to Section 27 were made by notification No. 2706 dated 3rd July, 1969. These rules are known as the Gold Control (Licensing of De...
State of Madhya Pradesh Vs. Board of Revenue, Gwalior and ors.
Court: Madhya Pradesh
Decided on: Jan-04-1983
Reported in: AIR1983MP111
G.P. Singh, C.J.1. This order will also dispose of Miscellaneous Petition No. 1051 of 1981. This case illustrates how unimaginative and casual (we refrain from using the word mala fide) execution of land reforms legislations by revenue officers cannot only completely defeat their object but can also burden the State with enormous financial liabilities for which it is really not liable.2. One Hariprasad Naik was proprietor of village Shivpuri in Raigarh District. The proprietary rights were abolished by the Madhya Pradesh Abolition of Proprietary Rights Act, 1950, with effect from 31st March 1951 which was the date of vesting under the Act. The consequences of vesting are given in Section 4 of the Act which, like any other similar Act. vests in the State free from all encumbrances all rights, title and interest of the proprietor in the land of a proprietary village including grass land, scrub jungle, forest etc. A proprietor was allowed to retain in his possession, as provided in Sectio...
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