Madhya Pradesh Court March 1983 Judgments
Swaroopchandra Garg Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Mar-31-1983
Reported in: AIR1984MP7
Sohani, J. 1. This is a petition under Article 226 of the Constitution of India.2. Material facts giving rise to this petition briefly are as follows:--The petitioner carries on business at Dhamnod of transporting goods by road and is the owner of truck bearing registration No. MPO 9493. On 4th October 1982. the aforesaid truck was seized by the officers of the Forest Department on the allegation that. the truck was involved in an offence under the M. P, Van Upai (Vya-par Viniyaman) Adhiniyam 1969 (hereinafter referred to as 'the State Act'). At that time, the truck was being driven by driver Bhuwan son of Mansingh an employee of the petitioner, and the truck was in the custody of the driver. The allegation of the Forest Officers was that 22 logs of teak wood were being unauthorisedly transported in the truck. The petitioner averred that according to the Forest Officers the driver of the truck had compounded the offence and respondent No. 3. the Divisional Forest Officer had therefore,...
Tag this Judgment!Jagdish and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-31-1983
Reported in: 1984CriLJ79
ORDERC.P. Sen, J.1. By this Order Misc. Criminal Case Nos. 517 of 1983 Karan Singh and two others v. State of M. P. and 518 of the 1983 Baliram and Anr. v. State of M. P. are also disposed of as all these three bail applications arise out of Crime No. 112 of 1982 registered under Secs. 395, 397 and 452 read with Section 149, I.P.C. and Section 27 of the Arms Act.2. On the night intervening 27/28-10-1982 there were two dacoities in village Padlye, police station Khalwa district Khandwa in which 12 to 13 dacoits participated. The first dacoity was committed in the house of Bhagirath Prasad and cash of Rs. 6000/-, gold ornaments weighing 51/2 Tolas and silver ornaments were looted. The second dacoity was in the house of Mangilal in which cash of Rs. 55,000/- and gold and silver ornaments were looted. A report was lodged by Bhagirath on 28-10-1982 at 8.15 p.m. in police station 25 kms., away. These 10 applicants and two co-accused Totaram and Karansingh who are all residents of Chalpi were...
Tag this Judgment!Chaturbhuj Das and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-24-1983
Reported in: AIR1984MP114
Vijayvargiya, J.1. This reference is made by the Chief Controlling Revenue Authority (Board of Revenue) Madhya Pradesh Gwalior, under Section 57, Stamp Act (for short 'the Act').2. The material facts giving rise to this reference briefly stated are as follows : Shri Shankarshan Das son of Munshiram Vithal acting as the karta of the joint Hindu family of Munshiram Gopalji Viththaldasji mortgaged the joint Hindu family property known as Krishna Ginning Factory including the land situate at Zinga Khoh, Agar, -- District Shajapur with Shri Ramkishan Goyal by a duly registered mortgage deed dated 19-4-1957. Shri Ramkishan Goyal granted a lease of the mortgaged property to M/s. Jain Brothers, a registered partnership firm of Agar, with the consent of the mortgagor and delivered possession thereof to M/s. Jain brothers. On 6-5-56 the mortgagor created a second mortgage of the mortgaged property for Rs. 2000/- in favour of M/s. Jain brothers. This mortgage was as usufructuary mortgage. As per ...
Tag this Judgment!Harlal Mannulal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-24-1983
Reported in: [1984]147ITR11(MP)
1. This is a reference under Section 256(1) of the I.T. Act, 1961, referring for our answer the following question of law :'Whether, on the facts and circumstances of the case, the unexplained investment and the unexplained possession of money to the extent of Rs. 20,000 could be subjected to tax in the hands of the assessee during the A.Y. 1973-74?'2. The reference relates to the assessment year 1973-74. The relevant previous year of the assessee was from 19th October, 1971, to 5th November, 1972. The ITO made an addition of Rs. 20,000 as income from undisclosed sources and this addition was maintained by the Income-tax Appellate Tribunal. The addition was made on the ground that the assessee had resources at the commencement of the accounting year which he was unable to explain. The assessee in a statement riled along with the return for the year 1972-73 stated that he was possessed of Rs. 26,000 on 18th October, 1971. It was also found that the assessee made a deposit of Rs. 2,900 o...
Tag this Judgment!Commissioner of Sales Tax Vs. Harishchandra Mehrotra
Court: Madhya Pradesh
Decided on: Mar-24-1983
Reported in: [1984]55STC234(MP)
G.P. Singh, C.J.1. This is a reference made by the Board of Revenue referring for our answer the following questions of law :(1) Whether standing trees in a forest coupe are goods distinct from firewood and charcoal even when after felling them they can be sold as firewood and used in manufacture of charcoal?(2) Whether sale of such standing trees by the forest department will normally attract tax at 7 per cent under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958 ?(3) Whether on the purchase of such trees under Section 8(1) of the Act, on furnishing a declaration in form XII-A, the penalty liable to be imposed under Section 8(2) of the Act for violating the conditions of declarations will be calculated and based at the rate mentioned in question No. (2) or at such different rates on which firewood and charcoal are taxable ?2. The reference relates to the year 1968-69. The assessee took a forest coupe for Rs. 57,775. The forest coupe was taken on ...
Tag this Judgment!Commissioner of Income Tax Vs. Jadhavji Kanji and Co.
Court: Madhya Pradesh
Decided on: Mar-24-1983
Reported in: (1983)35CTR(MP)320
G. P. Singh, C.J. - This is a reference u/s 256 (1) of the IT Act, 1961 referring for our answer the following questions of law :Asst. Yr. 1975-76 :(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that expenses of Rs. 11,697 are not in the nature of entertainment expenditure u/s 37(2B) in view of conflicting decisions of the various High Courts and there being no direct decision by the Madhya Pradesh High Court ?(2) Whether on the facts and in the circumstances of the case the Tribunal was justified in quashing the order u/s 263 ?Asst. Yr. 1976-77 :(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that expenses of Rs. 17,839 are not in the nature of entertainment expenditure u/s 37(2B) in view of conflicting decisions of the various High Courts and there being no direct decision by the Madhya Pradesh High Court ?(2) Whether, on the facts and in the circumstances of the case, the Tri...
Tag this Judgment!Govindji Jamunadas Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Mar-23-1983
Reported in: [1983]53STC120(MP)
G.P. Singh, C.J.1. This judgment shall also dispose of Misc. Civil Case No. 19 of 1978.2. These are both references under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, referring for our answer the following question of law:Whether iron hoops are declared goods as per Sub-section (iv) of Section 14 of the Central Sales Tax Act, 1956, and taxable at 3 percent under entry No. 5 of Part I of Schedule II to the Act ?3. These cases first came up for hearing before a Division Bench and as the correctness of the decision of a Division Bench of this Court in Commissioner of Sales Tax v. Hirji Nainsee [1972] 29 STC 365 was doubted, the cases were referred to the Full Bench.4. The periods with which we are concerned are 1967-68 and 1970-71. The statements in both the cases do not refer to the facts which can be gathered from the order of the Appellate Assistant Commissioner which forms an annexure to the statements. The assessee carries on business in steel strips. Its main bus...
Tag this Judgment!Princess Usha Trust Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-19-1983
Reported in: (1983)35CTR(MP)31; [1983]144ITR808(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 circumstances of the case, the Appellate Tribunal was justified in holding that in terms of the provisions of Section 58 of the Indian Trusts Act, a married woman is not authorised to transfer her beneficial interest in the trust during her marriage ?(2) Whether, on a true and proper construction of the instrument of settlement made on December 18, 1973, and 30th March, 1974, the Appellate Tribunal was justified in holding that the assessee-trust was not extinguished within the meaning of Section 77 of the Indian Trusts Act, 1882?(3) Whether, on 'the facts and circumstances of the case, the Appellate Tribunal was justified in relying upon the provisions of Section 9 of the Indian Trusts Act, 1882, and holding that Smt. ...
Tag this Judgment!Commissioner of Sales Tax Vs. Green Restaurant
Court: Madhya Pradesh
Decided on: Mar-19-1983
Reported in: [1984]57STC332(MP)
ORDERG.G. Sohani, J.1. By this reference under Section 44(1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), the Board of Revenue has referred the following question of law to this Court for its opinion :Whether in common parlance 'chapati' and 'tanduri roti' can be considered as 'bread' and exempted from sales tax under entry 8 of the First Schedule to the M. P. General Sales Tax Act, as held by Board of Revenue in the case ?2. The material facts giving rise to this reference briefly are as follows :The assessee runs a restaurant at Indore and was assessed to sales tax for the period from 1st April, 1969 to 31st March, 1970. The turnover of the applicant included sale of 'chapatis' and 'tanduri rotis' and the contention of the assessee was that the sale of these articles was exempt as those articles were included in the expression 'bread' occurring in entry No. 8 of the First Schedule to the Act containing list of goods exempted from tax. That contenti...
Tag this Judgment!Smt. Rampyaribai Narayandas Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-18-1983
Reported in: (1984)41CTR(MP)115; [1984]147ITR223(MP)
Sohani, J.1. By this reference under Section 256(1) of the J.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;'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was not entitled to a deduction under Section 54 for the purchase and construction of the house within the stipulated period ?'2. The material facts giving rise to this reference briefly are as follows :The assessee is an HUF and the assessment year in question is 1974-75. The ITO, while framing the assessment, allowed deduction under Section 54 of the Act. The Commissioner of Income-tax, exercising powers under Section 263 of the Act, set aside the assessment on the ground that the order was prejudicial to the interest of the Revenue inasmuch as the benefit under Section 54 of the Act was not available to the assessee, being an HUK...
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