Madhya Pradesh Court April 1983 Judgments
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Commissioner of Wealth-tax Vs. Abdul Mazid Khan
Court: Madhya Pradesh
Decided on: Apr-18-1983
Reported in: (1983)35CTR(MP)316; [1984]147ITR53(MP)
G.P. Singh, C.J.1. This is a reference under Section 27(1) of the W.T. Act, 1957. The question of law referred is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in cancelling the penalties levied under Section 18(1)(c) of the Wealth-tax Act, 1957, for the assessment years 1968-69 to 1972-73, holding that no penalty could be legally imposed on the legal representative of the deceased assessee, Abdul Rashid Khan ?'2. The facts, briefly stated, are that one Abdul Rashid Khan was an assessee under the W.T. Act. The assessments for the years 1968-69 to 1972-73 were completed on 16th January, 1975. The assessee had failed to include a house standing in the name of his son which, in the course of the assessment proceedings, was held to belong to the assessee. Penalty proceedings were started against the assessee under Section 18(1)(c) of the Act on the same date when the assessments were completed, i.e., 16th January, 1975. The...
Pradeep Pictures Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-15-1983
Reported in: [1983]143ITR300(MP)
Sohani, J.1. On an application made by the assessee under Section 256(2) of the I.T. Act, 1961, hereinafter referred to as 'the Act', this court had directed the Tribunal to state the case and refer the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the expenditure amounting to Rs. 26,271 incurred by the assessee on account of retrenchment compensation was not of a revenue nature and did not constitute an allowable expenditure in computing the income of the assessee for the assessment year 1972-73 ?'2. The Tribunal has now forwarded the statement of the case and referred the aforesaid question of law to this court for its opinion.3. The material facts, giving rise to this reference briefly, are as follows :The assessee is a registered firm, which was carrying on the business of exhibition of films during the assessment year 1972-73, for which the account period ended on 31s...
Asbestos Cement Limited and anr. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Apr-13-1983
Reported in: 1984(2)ECC371; 1988(19)LC93(MP); 1983(13)ELT883(MP)
G.P. Singh, C.J.1. Petitioner No. 1 in this petition is a company incorporated under the Indian Companies Act, 1913, and petitioner No. 2 is a shareholder of that company. The company is inter-alia engaged in the manufacture of different types of asbestos cement products. For the manufacture of the said products, the company uses raw asbestos fibre (non-combustible) which is imported from abroad. The company has its factories at Kymore in Madhya Pradesh. The Company was granted a licence on 25th March 1977 under Section 58(1) of the Customs Act, 1962 for having a private bonded warehouse at Kymore wherein the imported raw asbestos fibre was stored without payment of duty subject to the conditions set out in the licence. The licence was to remain in force for one year but under Clause 7 of the conditions attached to it the company was permitted to apply for renewal of the same. The licence was renewed from time to time and the last renewal was granted on 24th November 1981 for the perio...
Bhawandas Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Apr-13-1983
Reported in: 1984CriLJ281
ORDER1. This is a petition under Article 226 of the Constitution for the issuance of a writ of habeas corpus for the release of the petitioner, who has been detained by an order of detention passed by the District Magistrate, Indore, under Section 3, Prevention of Black Marketing and Maintenance of supplies of Essential Commodities Act, 1980 (hereinafter referred to as 'the Act'), on being satisfied that the detention of the petitioner is necessary with a view to preventing him from acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community.2. The material facts giving rise to this petition briefly are as follows:The petitioner carries on business as a retailer at Indore. On 25th February 1983 the Food Controller, Indore, accompanied by the Food Inspector and Assistant Food Controller inspected the shop of the petitioner. They found that the petitioner had, stored for sale in the said shop 312 litres of kerosene oil. They also found that t...
Daljeet Singh and anr. Vs. Income-tax Officer and anr.
Court: Madhya Pradesh
Decided on: Apr-11-1983
Reported in: [1984]148ITR510(MP)
C.P. Singh, J. 1. This revision application aims at setting aside the judgment of the Sessions Judge, Indore, in Criminal Appeal No. 33 of 1979, only partly allowing the applicants' appeal, though maintaining their convictions under Sections 193 and 467, Indian Penal Code, reducing the sentence till the raising of the court on each count but enhancing the fine to Rs. 2,000 andRs. 3,000 failing the payment of which rigorous imprisonment for two years, instead of rigorous imprisonment for one year and fine of Rs. 1,000 on each count with a direction for the substantive sentences to run concurrently and in the event of non-payment of fine further rigorous imprisonment for three months. 2. There is a firm called ' M/s. Satya Trading Corporation' of which, among others, the applicants are partners. This firm for the year 1972-73 submitted its balance-sheet showing that the co-accused Sureshchandra Sakorikar (since acquitted), was its (firm's) creditor in a sum of Rs. 17,000. Mr. Nazirsingh ...
Mahesh Medical and General Agencies Vs. Commissioner of Sales Tax and ...
Court: Madhya Pradesh
Decided on: Apr-11-1983
Reported in: [1983]54STC249(MP)
ORDERG.P. Singh, C.J.1. This order will also dispose of Miscellaneous Petitions Nos. 639 of 1980, 670 of 1980 and 468 of 1980. In these petitions the petitioners challenge the validity of Section 16 of the M.P. General Sales Tax (Amendment) Act, 1979 (Act No. 19 of 1979).2. By the Madhya Pradesh Vikraya Rashi Tatha Kraya Rashi Bar Kar Adhiniyam, 1972 (Act No. 8 of 1972) provision was made for imposition of a tax similar to sales tax which is known as turnover tax. From 1st May, 1976, the turnover tax became a part of the M.P. General Sales Tax Act, 1958, by insertion of Section 7-B by Ordinance No. 5 of 1976 which also repealed Act No. 8 of 1972. New Section 7-B was substituted in the Sales Tax Act by Act No. 23 of 1977 with effect from 1st May, 1977. Under the new Section 7-B nomenclature of tax has been changed from turnover tax to surcharge. Section 12 of the Sales Tax Act authorises the Government to grant exemption in whole or in part from payment of tax under the Act. The express...
Commissioner of Income-tax Vs. Durgaprasad Rajaram Adatiya
Court: Madhya Pradesh
Decided on: Apr-08-1983
Reported in: [1984]146ITR580(MP)
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appellate Tribunal referring for our answer the following question of law :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in directing the Income-tax Officer to allow registration to the assessee '2. The reference relates to the assessment years 1971-72 and 1972-73. The assessee-firm was constituted by a deed of partnership executed on 10th November, 1961, and it consisted of four partners and three minors were admitted to the benefits of the partnership. The minors attained majority on 4th May, 1966, 27th May, 1967, and 21st July, 1971, respectively, and elected to become partners. The partnership was not granted continuation of registration for the assessment years 1967-68, 1968-69 and 1969-70. There was a reference to this court in respect of these assessment years. The judgment of the court, in this reference, is Durgaprasad Rajaram Adatiya v. CIT : [1...
Co-operative Marketing Society Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-07-1983
Reported in: (1983)34CTR(MP)290; [1983]143ITR99(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) On the facts and in the circumstances of the case, whether the Tribunal is right in law in holding that the AAC was justified in declining to allow the benefit of carry forward and set off of the losses computed by the ITO in respect of the assessment years 1972-73 and 1973-74. (2) On the facts and in the circumstances of the case, whether the assessee is entitled to carry forward and set off the losses under the provisions of the Income-tax Act, 1961 ? (3) Whether the substantial provisions of Section 139 are inherently attracted in proceedings under Section 148 read with Section 147 in view of the specific reference of Section 139 in Section 148, viz., ' and the provisions of this Act shall, so far as may be, apply accordingly as if the notice we...
National Insurance Co. Ltd., Indore Vs. Bhagirath and ors.
Court: Madhya Pradesh
Decided on: Apr-05-1983
Reported in: I(1984)ACC101; AIR1984MP24
ORDERP.D. Mulye, J.1. This appeal filed by the National Insurance Co. Ltd. under Section 110-D of the Motor Vehicles Act is directed against the award dated 24-11-77 passed by the Second Addl. Member, Motor Accident Claims Tribunal, Indore, in claim case No. 29 of 76 whereby he has awarded a total compensation of Rs. 7650/- in favour of claimant-respondent No. 1 Bhagirath and against the .appellant as also respondents Nos. 2 and 3, the owner and driver of the truck number MPE 344, though the claimant had put up a claim for Rs. 22,300/- for compensation.2. Facts giving rise to this appeal may be stated; in brief, thus: on 17-10-1975, at about 8 a.m. the claimant respondent No. 1 Bhagirath was going on foot from his village Dakacha to Manglia by the left side of the road when truck Number MPE-344 driven by the driver respondent No. 3 Jamnalal came from behind without blowing any horn at a high and excessive speed in a rash and negligent manner and dashed against the claimant on account o...
State of Madhya Pradesh Vs. Jiwan Mathura Prasad
Court: Madhya Pradesh
Decided on: Apr-05-1983
Reported in: AIR1983MP122
Oza, J.1. This and Misc. Civil Case No. 102/80 are two references made under Section 57(1) of the Stamp Act, by the Chief Controlling Revenue Authority, the Board of Revenue, Madhya Pradesh, for answering the following question :--'Whether it ii proper or legal to recover short-paid stamp duty on a document which has become infructuous and is no longer required for any purpose ?'2. The statement of case submitted by the learned member of the Board is that Municipal Committee, Sakti gave a Theka to non-applicant Jiwan Mathura Prasad for the recovery of the market fee imposed on the purchase of cattle in the Bazars. The Theka was for an amount of Rs. 2,05,000/-. The non-applicant Jiwan Mathura Prasad deposited an amount of Rs. 68,334/- only. The remaining amount of Rs. 1,36,666/- was to be paid in two equal instalments of Rupees 68,333/- only on 1st Jan., 1976 and 29th Feb., 1976. The non-applicant Jiwan Mathura Prasad executed a bond on this account and Abheram, Lalsao, Vireshkumar and ...
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