Madhya Pradesh Court November 1983 Judgments
Revabai Vs. Sitaram
Court: Madhya Pradesh
Decided on: Nov-24-1983
Reported in: AIR1984MP102
P.D. Muley, J. 1. This second appeal filed by the appellant Rewabai. who is now being represented by her legal representative Suresh. is directed against the judgment and decree dated 4th October. 1971 passed by the Addl. District Judge. Barwani. in Civil First AppealNo. 32-A of 66. whereby he set aside the judgment and decree of the trial court which had dismissed the plaintiff respondent's suit for possession of the suit house, agricultural lands and cattle as per schedules A. B and C annexed to the plaint. which are in possession of the defendant and in the alternative for permanent injunction and declaration that the decree of partition in C.S. No. 1 of 38 is void and inoperative against the plaintiff.2. Facts giving rise to this appeal, may be stated, in brief, as under: Chhitar had two sons Roopa and Gopal. These two sons Roopa and Gopal had orally partitioned their ancestral property near about 1928-29. Roopa had two wives, namely Jamna Bai and Rewa Bai, the defendant. Roopa die...
Tag this Judgment!Lakhoo Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-24-1983
Reported in: 1985CriLJ569
C.P. Sen, J.1. By this judgment Criminal Appeal No. H86 of 1981 (Mst. Sarojrani alias Tarabai v. State of M. P.) is also disposed of as both these appeals arise out of the same Sessions Trial.2. The two appellants have been convicted Under Section 302/34 I.P.C. and each sentenced to imprisonment for life for committing murder of Laxminarayan on the night intervening 14th and 15th Oct. 1980. Appellant Sarojrani is the widow of deceased Laxminarayan. They were living in the house of appellant Lakhoo as a tenant in Ward No. 3, Damoh. The other portion was in occupation of the deceased. The deceased and appellant Lakhoo were habitual drinkers. Sarojrani developed illicit relationship with Lakhoo. So there used to be frequent quarrels between the deceased and Lakhoo, who used to beat Sarojrani. On the night on 14th and 15th Oct. 1980 the deceased came drunk, beat Sarojrani with a Chimta and then abused Lakhoo. Thereafter he slept in his room. It is alleged that in the night he was strangula...
Tag this Judgment!Shivashai Singh Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-22-1983
Reported in: 1985CriLJ730
C.P. Sen, J.1. The appellant Shivsahai Singh, along with six others, has been convicted Under Section 396/397, I.P.C. and each sentenced to imprisonment for life and fine of Rs. 500 or in default further R.I. for one year. This appellant and co-accused Ramsajeevan have been further convicted Under Section 25/27 of the Arms Act and sentenced to R.I. for two years on each count, both the sentences to run concurrently. The seventh accused Amresh Kumar who was charged Under Section 412, I.P.C, has been acquitted and the State has not preferred any appeal against acquittal of Amresh Kumar.2. It is not in dispute that on 5-10-1979 at about 8.45 p.m. the deceased Krishna Kumar Agrawal with his family members Ruliram (P.W. 4) his father, wife Bala Devi (P.W. 2), Vedprakash (P.W. 5), son-in-law, Shambhu Kumar (P.W. 6), nephew and other inmates were listening the radio in their house in village Bhatgaon, P.S. Pratappur, district Sarguja. His father Ruliram (P.W. 4) was lying on a cot in the parc...
Tag this Judgment!Seth Daumal Narsumal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-16-1983
Reported in: [1985]153ITR78(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 questions of law to this court for its opinion : '(1) Whether, on the facts and in the circumstances of the case, the assessee could be said to have concealed the particulars of his income for the A. Y. 1973-74 so as to be penalised under Section 271(1)(c) of the I.T. Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the levy of penalty of Rs. 4,500?' 2. The material facts giving rise to this reference, briefly, are as follows : At the material time, the assessee carried on the business of 'adat'. For the assessment year 1973-74, while framing the assessment, tbe ITO found on the basis of actual inspection of stocks by the Food Department that there was discrepancy in the actual stock of wheat and rice and the stock disclosed by...
Tag this Judgment!Ku. Madhu Mittal Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-14-1983
Reported in: AIR1984MP59
K.N. Shukla, J. 1. This order shall also govern the disposal of Miscellaneous Petition No. 1987 of 1983 (Rahelamna George v. State of M. P.) and Miscellaneous Petition No. 2031 of 1983 (A. S. Ravi v. State of M. P.).2. The petitioners in these petitions seek writs of mandamus to consider their cases for admission to Engineering Colleges in the category of Freedom Fighters.3. The State of M. P. has constituted a Board called Vyavsayik Pathyakram Pravesh Pareeksha Mandal (respondent No. 2 hereinafter referred to as the Mandal) for holding entrance tests for admission to various professional courses like Engineering, Medical, etc. Rules for admission have been framed by the Mandal and conditions of eligibility for various categories (have been mentioned. In these petitions, we are concerned with Rule 1.4 (iii) of the Admission Rules. The relevant rule is reproduced below :--FREEDOM FIGHTERS : Some seats shall be reserved for children and grand-children of Freedom Fighters who are bona fid...
Tag this Judgment!Jainarayan Chhotelal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-02-1983
Reported in: [1985]152ITR11(MP)
Faizan-Ud-Din 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 for the opinion of this court the question of law as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of the remuneration paid to Shri Nandkishore, being the karta of the family, for rendering services to earn the income for the family '2. The material facts as they emerge out of the statement of the case, giving rise to this reference, are as under : The assessee is a HUF deriving income from house property, money-lending and share income from the firm M/s. Jainarayan Karodiram, Indore. Shri Nandkishore is the karta of the assessee-HUF. The assessment year in question is 1976-77. The assessee claimed deduction of Rs. 9,000 on account of salary paid to the karta, Shri Nandkishore, during the assessment year in question f...
Tag this Judgment!Commissioner of Wealth-tax Vs. Smt. Banoo E. Cowasji
Court: Madhya Pradesh
Decided on: Nov-02-1983
Reported in: [1985]152ITR16(MP)
Mulye, J.1. The Income-tax Appellate Tribunal, Indore, has at the instance of the Department made this reference to this court under Section 27(1) of the W.T. Act, 1957, to answer the following question as framed :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that penalty proceedings under Section 18(1)(a) of the Wealth-tax Act could not be initiated against the legal heirs ?'2. The facts giving rise to this reference as stated by the Tribunal are thus : Late Shri E. C. Cowasji had to submit his wealth-tax return for the assessment year 1967-68 on or before September 30, 1967, which he did not file during that period. Shri E. C. Cowasji died on December 23, 1967. His widow, Smt. Banoo E. Cowasji, the legal representative of the deceased, however, filed the wealth-tax return for that year on January 18, 1973. The WTO, Tndore, initiated penalty proceedings under Section 18(1)(a) of the said Act for the delay in filing of the return...
Tag this Judgment!Bharat Commerce and Industries Ltd. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Nov-02-1983
Reported in: 1987(14)ECC110; 1988(36)ELT383(MP)
J.S. Verma, J.1. The petitioner is a limited company engaged in the business of manufacture of various types of yarn at their factories situated in different parts of the country. This petition relates to the petitioner's manufacturing unit at Nagda in Ujjain District of the State of Madhya Pradesh. The petitioner paid excise duty assessed under tariff item 18 on blended yam manufactured by it in its factory at Nagda for the period December 10, 1968, to January 29,1072, amounting to Rs. 10,66,555,52, as detailed in Annexure-B to the petition. This excise duty was paid by the petitioner without any protest and without disputing its liability to pay the same. The petitioner claims that this amount was paid by it under a mistake of law which came to be known to the petitioner only on 9-11 -1976, when it came to know that the Gujarat High Court had held that prior to the insertion of tariff item 18-E by notification dated 16/17th March 1972, ho excise duty was payable on blended yarn. Base...
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