Madhya Pradesh Court March 1983 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Miss Motiram Pasumal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-15-1983
Reported in: (1984)38CTR(MP)136; [1984]145ITR734(MP)
Vijayvargiya, J.1. By this composite reference under Section 256(1) of the I.T. Act, 1961 (for short 'the Act)', the Income-tax Appellate Tribunal has referred the following question for the opinion of this court, arising out of the order of the Tribunal passed in ITA No. 268(Ind)/80 ITA (No.) 269 (Ind)/80.2. Question arising out of the order in ITA No. 268(Ind)/80 :'Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was justified in applying a GP rate of 6% in the case of the assessee when as against the direction of the Government dated August 17, 1973, to charge a GP rate of 2%, the assessee had shown a rate of 3.4%?'3. Questions arising out of the order in ITA (No.) 269(Ind)/80 : '(1) Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that no appeal lies against the order passed under Section 184(7) of the Income-tax Act, 1961 ? (2) Whether, on the facts and circumstances of the case, the Appellate T...
Commissioner of Sales Tax Vs. Sanawad Co-operative Society
Court: Madhya Pradesh
Decided on: Mar-15-1983
Reported in: [1984]55STC54(MP)
G.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, under the facts and circumstances of the case, the Tribunal has rightly held that the turnover relating to sale of cotton seed of Rs. 66,360.05, which was not assessed by the assessing officer and was not at issue before the Appellate Assistant Commissioner, could not be revised by the Commissioner under Section 39(2) as the same was time-barred from the date of the original assessment order ?2. The material facts giving rise to this reference, briefly, are as follows :The assessee deals in grain, cotton seeds, kerosene oil and machinery at Sanawad. In the assessment proceedings under the Act before the Sales Tax Officer, Khargone, for the period 6th October, 1962, to 30th June, 1963, the assessee claimed exemption for the turnover relating to sale ...
Chandrabhan Singh Vs. Shital Prasad
Court: Madhya Pradesh
Decided on: Mar-14-1983
Reported in: AIR1984MP4
Faizanuddin, J. 1. This appeal at the in-stance of the defendant, has been 'directed against the judgment and decree dated 3-3-1979, passed bv the 4th Additional District Judge, Jabalpur. in C- A. No. 1-B of 1978, arising out of the judgment and decree dated 24-12-1977, passed by the Civil. Judge. Class II. Sihora. in C. S. No. 24-.B of 1977.2. The plaintiff's field, bearing. Kh, No. 199 and the defendant's field bearing Kh. No. 192 are situated adjacent to each other. The plaintiff-respondent brought a suit against the defendant appellant claiming damages to the time of Rs. 4000/- on the ground that the plaintiff's field was at a higher level while that of the defendant was at a lower level, and the water of his field used to flow out from a Modha, through the field of the defendant. But in May 1975. the defendant made an embankment in his field whereby the said Modha was closed as a result of which the water from the field of the plaintiff could not be drained out causing damage to h...
Ashok Kumar Agrawal Vs. the District Magistrate and anr.
Court: Madhya Pradesh
Decided on: Mar-14-1983
Reported in: 1984CriLJ384
ORDER1. By this petition under Article 226 of the Constitution, the petitioner seeks issuance of a writ of habeas corpus for the release of his father Gopichand Agarwal, who has been detained by order of the District Magistrate, Hoshangabad, dated 27th Jan. 1983, passed under Section 3 of the Prevention of Black-marketing and Maintenance of Supplies of Essential Commodities Act, 1980. The order has been passed with a view to prevent the detenu from acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community.2. The detenu is a dealer in kerosene oil. The grounds of detention supplied to the detenu go to show that on 29th Nov. 1982 a permit for sale of twelve thousand litres of kerosene oil to Hoshangabad Tahsil Sahakari Vipnan Sanstha Maryadit was issued and the detenu, instead of selling the same to this society sold it in black-market. A similar incident of the same quantity of kerosene oil is further alleged. It is said that on 17th Dec. ...
Deys Medical Stores Pvt. Limited Vs. Dhanya Kumar Dharamdas and Co., B ...
Court: Madhya Pradesh
Decided on: Mar-11-1983
Reported in: [1984]148ITR165(MP)
B.C. Verma, J. 1. This order shall also govern the disposal of Civil Revision No. 1435 of 1978. 2. S.S. Dhanyakumar Dharamdas & Co. was a partnership firm and carried on the business of banking and financing. It had three partners, Dhanyakumar, Abhaykumar and Dharamdas. Dharamdas had eight annas share in the partnership. The other half share was held by the remaining two partners jointly. In Civil Suit No. 6-B of 1958 of the Court of First Additional District Judge, Jabalpur, the firm, on April 24, 1959, obtained a money decree against one Baijnath Choudha for more than one lakh of rupees. A settlement was arrived at between them and the decree was adjusted. Certain amount was deposited in court for payment to thedecree-holder towards the full satisfaction of the decree. The applicant in this Civil Revision No. 1421/78, i.e., Dey's Medical Stores Private Ltd., who holds a money decree against the firm S. S. Dhanyakumar & Co. and its partners objected to that settlement. This objection ...
Harak Chand Phoolchand JaIn Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-11-1983
Reported in: [1984]146ITR25(MP)
G.P. Singh, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal as directed by this court in M.C.C. No. 158 of 1973, decided on 12th October, 1978, referring for our answer the following question of law :'Whether, on the facts and in the circumstances of the case and on the findings recorded by it, the Tribunal was right in holding that the asses-see was guilty of fraud or gross or wilful neglect in filing the return so as to justify the penalty under Section 271(1)(c) of the Act '2. The relevant assessment years are 1967-68 and 1968-69. The assessee joined the firm of tax practitioners, M/s. D. C. Jain & Co., on 1st April, 1965. The assessee also became a partner of another firm dealing in petroleum products some time in October, 1965. This firm carried on business in the name of United Traders. A return was submitted by the assessee for the year 1967-68 on 11th June, 1967, in which the income received by him as partner from the firm, United Traders, was alone shown....
Commissioner of Income-tax Vs. Ramchandraji Maharaj Ka Bada Mandir
Court: Madhya Pradesh
Decided on: Mar-11-1983
Reported in: (1983)35CTR(MP)56; [1984]146ITR442(MP)
G.P. Singh, C.J.1. This is a reference under Section 256(1) of the I.T. Act, 1961, referring for our answer the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the endowment alleged by Seth Gopaldas is valid according to law ? 2. Whether the Tribunal was right in holding that only the extra income of the Mandir, which has been utilised by Seth Gopaldas, could be treated as Seth Gopaldas' own income and consequently meaning that the entire income of the Mandir (Temple) could not be treated as his income ? 3. Whether, on the material on record, there is justification in lawto hold that the applicant should be assessed on interest income whichshould be computed at 12% on the capital deposited with Seth Gopaldasinstead of 8% ?' The relevant assessment years are 1973-74 and 1974-75. The temple of Shri Ramchahdraji Maharaj filed returns for these assessment years. The ITO found that there was a deed o...
Shri Kishan SatyanaraIn Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Mar-11-1983
Reported in: [1983]54STC25(MP)
ORDERG.P. Singh, C.J.1. This order shall also dispose of Misc. Petition No. 1695 of 1982. These petitions under Article 226 of the Constitution involve the construction of entry No. 1(i) in Part V of Schedule II to the M.P. General Sales Tax Act, 1958. The petitioners contend that puffed rice and beaten rice, which are also known as murmura, lal and poha, are taxable under the aforesaid entry at the rate of 3 per cent and not under the residuary entry in Part VI at the rate of 10 per cent as contended by the department.2. The period involved in both the petitions is from 1st November, 1978, to 21st October, 1979. In Misc. Petition No. 259 of 1983, the Assistant Commissioner of Sales Tax, Durg, by order dated 30th November, 1982, assessed the petitioner on sales of murmura and poha at the rate of 10 per cent. He also assessed sales of paddy husk called konda at the rate of 4 per cent. In the other petition (Misc. Petition No. 1695 of 1982), the Additional Sales Tax Officer, Durg, by ord...
Dindayal Vs. District Magistrate and anr.
Court: Madhya Pradesh
Decided on: Mar-11-1983
Reported in: 1984CriLJ282
G.P. Singh, C.J.1. By this petition under Article 226 of the Constitution, the petitioner seeks issuance of a writ of habeas corpus for quashing of the order dated 14th October, 1982 passed by the District Magistrate, Bhopal, ordering detention of Sunderlal Kachhi under Section 3, National Security Act, 1980.2. The detention of Sunderlal Kachhi has been ordered with a view to prevent him from acting in any manner prejudicial to the maintenance of public order. The grounds of detention were served on him on 18th October, 1982. A perusal of grounds (a) and (b) in para 2 will show that they are simple acts of assault. One of the incidents took place on 14th July 1981 at 12.30 in the night and the other incident took place on 14th May 1982 at 7.30 p.m. It is not stated in the grounds how these incidents of assault disturbed the even tempo of the life of the community. It appears that the detenu was externed from Bhopal and adjoining districts by an order dated 10th March, 1982 passed under...
Kanhaiyalal Sahu and ors. Vs. the Collector, Tikamgarh and ors.
Court: Madhya Pradesh
Decided on: Mar-10-1983
Reported in: AIR1984MP120
J.S. Verma, J. 1. By a notice (Annexure A) dt. 26-10-1981, applications were invited for appointment of agents for the fair price shops in the 19 wards of Tikamgarh town. There was one such shop in each of the 19 wards. In pursuance. of this notice, two shops were allotted to a Consumer Co-operative Society and two other shops to the Co-operative Marketing Society (respondent 3), The remaining 15 shops were allotted to private individuals including the 12 petitioners as they were not required by any Co-operative Society. The order of allotment in favour of the petitioners was made on 28-11-1981 and Annexure-B is one such order. Admittedly, the Cooperative Societies, including respondent 3 had expressed in writing their unwillingness to take more than two shops each and it was for this reason, that after allotting two shops each to the two Societies or in all four shops to the Co-operative Societies, the remaining 15 shops, which were not wanted by any Co-operative Society, were allotte...
- ‹ Prev
- 1
- 3
- Next ›
- Last »