Madhya Pradesh Court October 1983 Judgments
Kanhaiyalal Vs. Mulla Abdul HussaIn (Deceased by L.R.S.) and ors.
Court: Madhya Pradesh
Decided on: Oct-31-1983
Reported in: AIR1985MP24
Faizanuddin, J.1. This appeal under Clause 10 of the Letters Patent has been directed by the defendant-appellant against the judgment dt. 2nd Feb. 1980, passed by the learned Single Judge of this Court, in First Appeal No. 30 of 1966 affirming the judgment and decree dt. 30th Jan. 1969 in Civil Suit No. 5 of 1960, passed by the Additional District Judge, Mandsaur, in 'Civil Suit No. 5 of 1960, rescinding the contract for sale of agricultural land in respect of which a decree dt. 29th Sept. 1961 for specific performance of contract was passed by the same Court in the same civil Suit No. 5 of 1960.2. The facts as they emerge out of this appeal are that late Mulla Abdul Hussain by an agreement dt. 23th May, 1958. had contracted to sell his agricultural land to defendant-appellant Kanhaiyalal. of Khata No. 16 comprising an area of 12.92 acres, situated in village Geroth. district Mandsaur together with well and trees, standing thereon for a consideration of Rs. 20,000/-. On the date of the...
Tag this Judgment!Commissioner of Sales Tax Vs. Ratna Fine Arts Printing Press
Court: Madhya Pradesh
Decided on: Oct-31-1983
Reported in: [1984]56STC77(MP)
ORDERFaizanuddin, J.1. This is a reference under Section 44(1) of the M. P. General Sales Tax Act (hereinafter referred to as 'the Act') made by the Board of Revenue referring the following question of law for the opinion of this Court:Whether under the facts and circumstances of the case, when a printer produces for a customer an article which is of value only to the particular customer, whether only the material used in producing this article or the total price of the finished article will be liable to sales tax 2. The facts in brief giving rise to this reference may be stated thus : The non-applicant M/s. Ratna Fine Arts Printing Press, the owner of a printing press was assessed to tax by the Assistant Sales Tax Officer, Ujjain, for the period from 1st April, 1968, to 31st March, 1969, by his order dated 20th May, 1970. The gross turnover was determined at Rs. 18,000. The taxable turnover was also determined at the same figure and a sum of Rs. 1,260 was assessed as tax payable by th...
Tag this Judgment!Union of India (Uoi) Vs. Gulabrao
Court: Madhya Pradesh
Decided on: Oct-28-1983
Reported in: 1985(19)ELT371(MP)
K.K. Adhikari, J.This appeal by the Union of India is for the enhancement of the sentence of the respondent who has been convicted and sentenced under Section 85(1)(ii) of the Gold (Control) Act to suffer simple imprisonment for six months and to pay a fine of Rs. 1,000/-, or in default further simple imprisonment for six months and under Section 135(1)(b)(ii) of the Customs Act sentenced to simple imprisonment for six months and a fine of Rs. 500/-, or, in default, simple imprisonment for three months by the Chief Judicial Magistrate, First Class, Hoshangabad. Being aggrieved by his convictions and sentences as stated above the respondent/accused preferred appeal before the District and Sessions Judge, Hoshangabad who by the order impugned reduced the sentence of imprisonment to that already undergone which according to the learned counsel for the respondent is 45 days. Both the counsels appearing for the parties agree that there is no dispute to the fact that the respondent has alrea...
Tag this Judgment!Sheeladevi Matlani Vs. Commissioner For Workman's Compensation and Ors ...
Court: Madhya Pradesh
Decided on: Oct-24-1983
Reported in: II(1984)ACC348
R.K. Vijayvargiya, J.1. The facts giving rise to this petition under Articles 226 and 227 of the Constitution are as follows.2. The petitioner owns a factory Rajashree Plastic, Indore and carries on the business of manufacture and sale of plastic goods. The said factory is covered under the provisions of the Employees State Insurance Act, 1948 (for short 'the Act') since the year 1976. The Employees State Insurance Corporation (for short the Corporation') has allotted '18/7465/90' as the employees Code number to the petitioner's factory. The deceased Narain who was an employee of the petitioner in the said factory suffered an employment injury during the course of his employment with the petitioner and succumbed to the injuries caused to him. The petitioner reported the accident to the Corporation. The respondents No. 2 and 3 submitted an application under the Workmen's Compensation Act before the respondent No. 1 of the award of compensation to them. The petitioner and the Corporation...
Tag this Judgment!Commissioner of Income-tax Vs. Shri Synthetics Ltd.
Court: Madhya Pradesh
Decided on: Oct-19-1983
Reported in: [1985]151ITR634(MP)
Mulye, J.1. The Income-tax Appellate Tribunal, Indore, has made this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter called 'the Act').2. The facts giving, rise to this reference as stated by the Tribunal are stated, in brief, as under : In compliance with the provisions of Section 206 of the I.T. Act, the employer, Shri Synthetics Limited, Ujjain, filed the annual return of salary income in respect of its employees showing the amount of tax deductible under Section 192 of the I.T. Act, 1961. The ITO (TDS), Bhopal, examined the said return and found that the tax deductible under Section 192 was not properly deducted by the abovementioned employer in respect of some of its employees. The basis on which such recomputation has been done is not evident in the impuged order nor was it conveyed to the assessee before the order was passed. He, therefore, recomputed the income in respect of a number of employees and demanded, under Section 201 of the Act,the additional tax th...
Tag this Judgment!Commissioner of Sales Tax Vs. Central India Machinery Manufacturing Co ...
Court: Madhya Pradesh
Decided on: Oct-19-1983
Reported in: [1985]58STC51(MP)
ORDERU.N. Bhachawat, J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short hereinafter referred to as the Act), at the instance of the department, by the Sales Tax Tribunal (the Board of Revenue, Madhya Pradesh, Gwalior) for our decision, the following question :Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the value of unserviceable goods sold by the dealer for Rs. 5,866 was not liable to tax ?2. The facts, material for the decision of the case, are these : The assessee deals in manufacture of textile machinery, etc., at Gwalior. The relevant assessment period is from 1st April, 1967, to 31st March, 1968. While making the assessment, the Assistant Commissioner of Sales Tax, Gwalior, vide his order dated 30th April, 1974, included a sum of Rs. 5,866 representing the sales of scrap materials in the gross and taxable turnover of the assessee. Being aggrieved by this, inter alia, other fin...
Tag this Judgment!Amar Singh Vs. Chandrashekhar Rao
Court: Madhya Pradesh
Decided on: Oct-12-1983
Reported in: AIR1984MP1
Sohani, J. 1. This Full Bench has been constituted on a reference made by the learned single Judge of this Court (Mulye J.) in Second Appeal No. 105 of 1972. Though the precise question referred to this Bench has not been, formulated, learned counsel for the parties agreed that the question arising in this reference is as follows:'where in a suit for recovery of possession of immoveble property there is only claim for future mesne profits from the date of the suit and there is no claim for past mesne profits, whether the Court is empowered to pass a decree for future mesne profits, while passing a decee for possession of the property ?'2. The facts giving rise to this re-ference have been set out in the order_ of reference,. In a suit instituted by the plaintiff-respondent against the appellant for revovery of possession of a parcel of land, the plaintiff claimed mesne profits from the date of the institution of the suit till possession, but no claim was made for past mesne profits. On...
Tag this Judgment!Smita Conductors Pvt. Ltd., Bombay and anr. Vs. Madhya Pradesh State E ...
Court: Madhya Pradesh
Decided on: Oct-12-1983
Reported in: AIR1984MP44
C.P. Sen, J.1. This is a petition under Article 226 of the Constitution of India amongst others praying for striking down of Clause 4 (b) of the contract entered into by the parties regarding supply of conductors by the petitioner to respondent Madhya Pradesh Electricity Board, for quashing of the letter of the respondent dated 6-11-1980 asking the petitioner to defer the supplies and tor directing the respondent to issue despatch instruction for renewing the supplies as per contract. In pursuance of the notice issued to the respondent to show cause as to why the petition be not admitted, the respondent has raised written preliminary objection regarding inability of the petition. It is contended on behalf of the respondent that this Court under its extraordinary jurisdiction under Article 226 of the Constitution can neither enforce the contract between the parties nor compel the respondent to purchase particular material from a particular party at a particular price as there is no such...
Tag this Judgment!Dayabhai Punambhai Patel Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Oct-12-1983
Reported in: AIR1984MP31
P.D. Mulye, J.1. The petitioner, who is a passenger transport operator, has filed this petition under Articles 226 and 227 of the Constitution to quash the resolution No. 26 dated 31-5-1982 passed by the Municipal Council, Anjad (Annexure-B) whereby they have decided to impose Adda Tax or fees at the rate of Rs. 2/- per bus per day which enters or passes through the bus stand at Anjad and in implementation thereof by Annexure-C which is a letter dated 1-6-1982 addressed by the Chief Municipal Officer, Anjad to the petitioner, he has been directed to pay the Adda Tax at Rs. 2/- per day per bus with effect from 1-7-1982.2. The short facts giving rise to this petition may be stated, in brief thus : The petitioner holds six stage carriage permits to ply passenger buses from Barwani which pass through the area of Anjad Municipality. The respondent No. 1 by Annexure-A; which is a letter dated 1-12-1981 addressed to all the municipalities invited suggestions regarding levy of such a tax or fe...
Tag this Judgment!Manohar Kunwarbai Vs. the State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Oct-04-1983
Reported in: AIR1984MP53
B.C. Varma, J.1. This reference under Section 57(1) of the Stamp Act, 1899, made to this Court by the Chief Controlling Revenue Authority, i.e., Board of Revenue, Madhya Pradesh, arises under these circumstances.2. One Manohar Kunwar Bai, the applicant made a gift of certain immovable property to Smt. Manju Kunwar Bai under a gift deed dated 9-4-1971. The property was valued at Rs. 5,000/- and stamp-duty was accordingly paid on this valuation. However, in the course of proceedings for assessment of Income-tax, the property was valued at Rs. 49,650/-. The Income-tax Officer apprised the Collector of this under valuation of the gift deed. The Collector thereupon forwarded the same and desired the Collector of Stamps (Sub-Divisional-Officer, Balaghat) to take suitable action, After due notice to the applicant and after hearing her, the Collector of Stamps vide its order dated 31-3-1978, found the correct valuation of the property to be Rupees 49.650/ and directed the applicant to pay the ...
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