Madhya Pradesh Court April 1983 Judgments
Krishan Dayal Alias Keshavdayal and anr. Vs. Vishnu Prasad and anr.
Court: Madhya Pradesh
Decided on: Apr-30-1983
Reported in: 1(1984)ACC142
Faizan Uddin, J.1. This is an appeal by the owner of the bus and driver Under Section 110(D)of the Motor Vehicles Act, 1939, (hereinafter referred to as the Act) against the award dated 27-8-77 made by the Motor Vehicle Accident Claims Tribunal, Sagar, in Motor Vehicle Case No. 27-B/76, awarding a total sum of Rs. 9500/- to the claimants-respondents as compensation for the death of their father resulting from the accident.2. On 25-11-76 at about 5.00 P.M. the deceased Bhagwandas, father of the claimants-respondents was returning to his village Raikheda on horseback from Rahli along with Onkar (P.W. 3), who was driving on another horse. A calf belonging to Bhagwandas also accompanying them. On the aforesaid date at about the same time, the bus No. M.P.K.. 3994 belonging to the appellant No. 1, driven by the driver, appellant No. 2, come from Rehli sideheanding towards Deori. The bus first hit the calf, as a result of which the calf fell on the ground and then the bus toppled down crushi...
Tag this Judgment!Chitram Company Private Ltd., Madras Vs. Madhya Pradesh Electricity Bo ...
Court: Madhya Pradesh
Decided on: Apr-27-1983
Reported in: AIR1984MP88
ORDERB.C. Varma, J.1. This and the other Civil Revision No. 337 of 1982 involve common question of facts and law and are, therefore, being decided by this common order.2. The non-applicant Madhya Pradesh Electricity Board floated two tenders for the supply of turbine hall crane (E.O.T.) for its two Thermal Power Stations at Korba and Salpura. The applicant M/s. Chitram and Company Private Ltd., Madras made two offers dated 7-8-1974 to supply the cranes. By letters, dated 30-12-1974 and 24-1-1975, addressed to the applicant, the Board directed it to make the supply at Satpura and Korba Thermal Power Stations respectively. The contract to supply the crane at Korba Thermal Power Station was cancelled and penalty was levelled in respect of the supply at Satpura Thermal Power Station. Dispute thus arose between the applicant and the non-applicant regarding those contracts to supply the cranes. The applicant after due notice to the non-applicant appointed Shri M.A. Krishna Murthy as its arbi...
Tag this Judgment!Commissioner of Sales Tax Vs. Sanghai Finance Corporation
Court: Madhya Pradesh
Decided on: Apr-27-1983
Reported in: [1984]55STC197(MP)
G.G. Sohani, J.1. By this reference under Section 44 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, on the facts and circumstances of the case, the Tribunal was justified in holding that sale of old car by the appellant could not be included in the turnover and was exempt, when the appellant is a dealer in purchase and sale of motor cars on hire-purchase agreement basis and when that car as sold was being used by the appellant for business purposes ?2. The material facts giving rise to this reference briefly are as follows :The assessee carries on business of financing hire-purchase transactions in motor vehicles. While framing assessment for the assessment year 1970-71, the assessing authority found that the assessee had sold a car for Rs. 40,000. The assessing authority held that this amount was liable to be included in the taxable turnover of the ...
Tag this Judgment!Pramod Chand Soni Trust Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-26-1983
Reported in: [1984]148ITR573(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the I.T. Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal has referred the; following questions of law for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the deed of rectification executed on April 8, 1975, was not merely clarificatory/declaratory of a pre-existing state of things but it modified and changed the basic structure of a trust and could be invoked only for subsequent period and not for the earlier period ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the requirements of the two beneficiaries would be unequal ?' 2. The facts giving rise to this reference briefly stated are as follows : The assessee is a family trust. The assessment years involved are 1974-75 and 1975-76. The accounting year for the assessment year 1975-76 ended on Mar...
Tag this Judgment!Pramodchand Soni Trust Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Apr-26-1983
Reported in: [1984]148ITR617(MP)
Vijayvargtya, J.1. By this reference under Section 27(1) of the Wealth-tax Act, 1957 (for short 'the Act'), 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 holding that the deed of rectification executed on April 8, 1975, was not merely clarificatory/declaratory of the pre-existing state of things but modified and changed the basic structure of the trust and could be invoked only for subsequent period and not for the earlier period with the consent of the author of trust, beneficiaries and the trustees for such clarification ?'2. The assessee is a private trust. The assessee was assessed to wealth-tax for the assessment years 1971-72 to 1975-76. The WTO while completing the assessment held that it was a case of a family trust wherein the shares of the beneficiaries were indeterminate. Before the WTO it was contended on...
Tag this Judgment!Commissioner of Income-tax Vs. Shiv NaraIn Shivhare
Court: Madhya Pradesh
Decided on: Apr-22-1983
Reported in: [1985]156ITR803(MP)
U.N. Bhachawat, J.1. This order shall also dispose of Misc. Civil Case No. 111 of 1977 and Misc. Civil Case No. 110 of 1977 as a common question is involved in all these cases with a variation in the assessment years. Parties are common in all cases. The relevant assessment years are as under:Case No.Relevant assessment yearM.C.C. 112 of 19771967-68M.C.C. 110 of 19771968-69M.C.C. 111of 19771969-702. The Department has filed the present applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act'), praying that the Income-tax Appellate Tribunal, Bench A, be required to state the case and refer to this court for its answer the following question :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalty levied under the Explanation to Section 271(1)(c) of the Income-tax Act '3. The short facts, essential for the decision of these applications, are these : The assessee, in all these cas...
Tag this Judgment!Bombay Scooters, Chhindwara Vs. the Collector, Chhindwara District, Ch ...
Court: Madhya Pradesh
Decided on: Apr-20-1983
Reported in: AIR1983MP153
G. P. Singh, C. J.1. The petitioner is a partnership firm. The petitioner promoted a scheme styled as 'Ramona Scooterette Sale Promotion Scheme.' The petitioner applied for and obtained licence No. 1-P.L. CWA, dated 1-12-1981, from the Collector, Chhindwara, under Sections 6 and 7 of the Madhya Pradesh Lottery (Niyantran Tatha Kar) Adhiniyam, 1973. The Collector, Chhindwara, by order dated 24th August, 1982 (Annexure-D) cancelled the licence with immediate effect on the ground that as directed by the Director of State Lotteries, the scheme run by the petitioner was not a lottery and, that it was a prize chit coming within the ban of the Prize Chits and Money Circulation Schemes (Banning) Act, 1978. Another order was issued by the Collector in October 1982 (Annexure-E) directing the petitioner to refund the amounts collected by it from the members of the scheme. The petitioner challenges these orders (Annexures-D and E) by this petition under Article 226 of the Constitution.2. The schem...
Tag this Judgment!Late Gulabchand Manakchand Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-20-1983
Reported in: [1984]148ITR404(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 question of law to this court for its opinion:'Whether the learned Tribunal was correct in law in holding that the date on which the ITO received the directions from the IAC under Section 144B is the date to be counted for limitation in view of Expln. 1 of Clause (iv) to Section 153 of the Act, 1961, and not the date on which the IAC issues the order for directions to the ITO ?'2. The material facts giving rise to this reference briefly are as follows :3. The assessee is assessed in the status of an individual and the assessment year in question is 1976-77. In pursuance of the provisions of Section 144B of the Act, the IAC, Range II, Indore, had issued directions on September 5, 1979, to the ITO, ' B ' Ward, Ratlam, and accordingly the ITO passed the assessment order on September 21, 1979. When the ...
Tag this Judgment!Naraindas Vs. Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Apr-20-1983
Reported in: [1984]148ITR567(MP)
G.P. Singh, C.J. 1. This order shall also dispose of M.Ps. Nos. 759 and 760 of 1981.2. The petitioner in M.P. No. 758 of 1981 is Naraindas who is a partner in the firm, M/s. Naraindas Shri Vallabhdas. The petitioners in M.P. Nos. 759 and 760 of 1981 are respectively, M/s. Venkatesh Trading Co. and M/s. Maheshwari Lime Works, two other partnership firms. In all these petitions under Article 226 of the Constitution, the petitioners challenge the search and seizure made by the authorised officers of the I.T. Department on May 12, 1981, under Section 132 of the I.T. Act, 1961.3. The firm, M/s. Naraindas Shri Vallabhdas, carries on business in oil, oilseeds, sugar, kirana, grains, etc., at Katni. It consists of three partners, viz., Naraindas Gattani, Shri Vallabdas Gattani and Shyam Sunder Gattani, who are all brothers. The firm, M/s. Venkatesh Trading Co., consists of five partners. They are : (1) Bhagwandas Maheshwari who is the sister's son of Naraindas Gattani, (2) Savitri Devi Gattani...
Tag this Judgment!Banshidher Agarwal Panna Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-19-1983
Reported in: (1983)36CTR(MP)94; [1984]148ITR523(MP)
G.P. Singh, C.J. 1. This is an income-tax reference. The questions of law referred are as follows :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that Section 68 and not Section 69 was applicable and on that basis in upholding the addition of Rs. 32,851 in the assessment year 1973-74 ? (2) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that though the Income-tax Officer did not take action in the earlier years in the matter of capital build-up as shown by the assessee in the statement accompanying the returns for assessment years 1966-67 to 1972-73, he was at liberty to invoke the provisions of Section 68 in the year under reference and make addition for alleged unexplained investment, is correct ?' 2. The reference relates to the assessment year 1973-74. In the books of account of the assessee there was an entry of Rs. 57,251 in the capital account made on April 3, 1972. The assessee...
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