Madhya Pradesh Court July 1983 Judgments
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Rai Saheb Seth Ghisalal Modi Family Trust Vs. Commissioner of Income-t ...
Court: Madhya Pradesh
Decided on: Jul-18-1983
Reported in: [1984]149ITR724(MP)
Vijayvargiya, J. 1. As directed by this court by order dated October 16, 1980, passed in M.C.Cs. Nos. 62 and 63 of 1977, the Income-tax Appellate Tribunal, Indore Bench, Indore, 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 Tribunal was justified in holding that the trust was not invalid ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer had not exercised the option to include the income from the trust in the hands of the beneficiaries ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that if shares of the beneficiaries were not specified in the trust deed, they would be held as indeterminate and the provisions of Section 164(1) of the Act were attracted ?'2. The facts giving rise to this reference briefly stated are as follows : Rai Saheb Seth Ghisalal Modi F...
Assistant Collector of Central Excise, I.D.O. Vs. Nirmal Kumar Jain
Court: Madhya Pradesh
Decided on: Jul-15-1983
Reported in: 1983(14)ELT2194(MP)
M.D. Bhat, J.1. This is the appeal, preferred by Union of India through Central Excise Department against the acquittal of the respondent-accused Nirmal Kumar Jain of the offence punishable under Section 8(1) read with Section 85 of the Gold (Control) Act.2. Nirmal Kumar was one of the partners of the Firm M/s. Kewalchand Kailashchand, dealer of gold and silver ornaments in Chowk Bazar, Satna. The officers of the Central Excise Department, under a search warrant had made the search of the residence-cum-shop of the said Firm from about 5 p.m. to 9 p.m. on 12-5-73.3. According to the prosecution when the search party, comprising of the senior officers of the Central Excise Department and two Panch witnesses, proceeded to make the surprise search of the shop and when the officers, before making the actual search, were in the process of giving their own personal search to the proprietors of the shop, the respondent-accused Nirmal Kumar, taking out something from his pant pocket, threw that...
Anil Vs. Additional Chief Secretary, Government of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jul-15-1983
Reported in: 1987(30)ELT429(MP)
Vijaywargya, J.1. By order No. F. 31-2/82/X-l dated 1-3-1983 the Government of Madhya Pradesh detained the detenu Sharad-chandra son of Dattartriya Bhandari under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (No. 52 of 1974) (for short :'the Act1).2. By this petition under Article 226 of the Constitution the detenu's son has assailed the order of detention and prayed that the detenu may be set at liberty.3. The detenu has been detained on the grounds that he was engaged in smuggling by way of keeping and dealing in smuggled goods and to prevent from from so to do it was necessary to detain him. The grounds of detention and the particulars thereof and copies of the documents relied upon for detaining the detenu were duly supplied to him.4. It is not necessary to narrate in detail the facts leading to the detention of the detenu because we have come to the conclusion that this petition deserves to be allowed on the short ground tha...
Daya Prasad and anr. Vs. Election Officer-cum-b.D.O. and ors.
Court: Madhya Pradesh
Decided on: Jul-14-1983
Reported in: AIR1984MP13
G.L. Oza, J.1. This petition and Misc. Petitions Nos. 1635/83, 1636/83, 1637/83. 1639/83. 1640/83. 1649/83. 1671/83. 1677/83, 1693/83. 1699/83. 1704/83 and 1713/83 raise a common preliminary question and in view of this, notices were issued to the respondents. In response to the notice, a return has been filed raising a preliminary objection about the maintainability of these petitions in view of. Section 117 of the M. P. Panchayat Adhiniyam. 1981. contending that as an alternative efficacious remedy for challenging the election of pancha-yat is available Under Section 117. the petition under Article 226 is not maintainable. Learned counsel for various petitioners therefore, were heard on this question and the learned Government Advocate was also heard.2. It was contended by the learned Government Advocate that although under Section 117 of the M. P. Panchayat Adhiniyam. 1981 rules have not been framed but the officer who can entertain the petition has been notified and. therefore, an ...
Commissioner of Sales Tax Vs. Steel Tubes of India Ltd.
Court: Madhya Pradesh
Decided on: Jul-14-1983
Reported in: [1984]55STC245(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 following question of law has been referred to this Court for its opinion :Whether in the facts and circumstances of the case, the Tribunal was justified in holding that as freight was part of the turnover even though it was not included in the amount shown in C forms, it was liable to tax at the concessional rate of tax as if it was covered under C declaration forms furnished ?2. The material facts giving rise to this reference briefly are as follows : For the year 1972-73, the assessing authority had included freight charges amounting to Rs. 30,122 as part of the turnover. The assessing authority further held that since freight charges had not been included in C forms, which had been produced, concessional rate of 3 per cent would not be applicable. On appeal, the Appellate Assistant Commissioner upheld the order of assessment passed by the assessing...
Commissioner of Income-tax Vs. Karelal Kundanlal Trust
Court: Madhya Pradesh
Decided on: Jul-13-1983
Reported in: [1984]148ITR412(MP)
G.L. Oza, J.1. This reference has been made by the Income-tax Appellate Tribunal, Jabalpur, in accordance with the orders of this court in M.C.C. Nos. 409/74, 414/74 and 415/74 pertaining to assessments for different years and the common question which has been referred for our answer is as under :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessment of this trust as an AOP was misconceived and unsustainable in law and in setting aside the assessment with a direction to make separate assessment on the managing trustee under Section 161(1) of the Income-tax Act in respect of the income of the share of each of the three beneficiaries on the basis of three returns filed '2. The facts are that for three assessment years under consideration, the ITO assessed Karelal Kundanlal Trust in the status of an AOP (association of persons). According to the ITO, the settlor executed a trust deed on October 24, 1950, conveying certain m...
Kirtan Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-13-1983
Reported in: 1984CriLJ1069
J.S. Verma, J.1. The appellant Kirtan has been convicted under Section 302 IPC and sentenced to life imprisonment for the murder of his elder brother Cham.irsingh.2. The incident occurred on the evening of 21.2.1980 in their house in village Sarwani in district Raigarh, The deceased was sitting in the house with Jaidha (P.W. 2) and Phattu (P.W. 3), and as consuming liquor when the appellant came there and demanded his share out of the sale proceeds of land which had earlier been sold away by the deceased. The appellant got infuriated at non-payment of money forthwith to him and he inflicted repeated blows with a heavy stick all1 over the body of his elder brother Chamarsingh. In this process, he caused as many as 11 external injuries, of which many were on the head and face and they resulted in multiple fractures in the limbs as well as of the bones of the skull and face. Chamarsingh died on the spot as a result of these injuries. The first information report (Ex. P-1) was lodged by th...
Smt. Kunjami Bheeme Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-11-1983
Reported in: 1984CriLJ1374
S.S. Sharma, J.1. The appellant by this appeal challenges her conviction under Section 302, I.P.C. and sentence of imprisonment for life which has been awarded to her by First Additional Sessions Judge, Bastar, at Jagdalpur in Sessions Trial No. 133 of 1980.2. Deceased Kunjami Chetu was the husband of the appellant. The prosecution case was that in the night of 30.8.1979 at about 10.00 to 11.00 P.M. deceased who was drunk had beat his wife i.e. the appellant. It is alleged that the deceased even earlier had been beating the appellant. The appellant, being fed up with all that treatment, on that night inflicted two blows by some lathi, which, resulted in his death. Next morning, the appellant informed deceased's brother Kunjami Baman (P. W. 1). A Panchayat was held in which the appellant was also summoned. It is said that in that Panchayat, the appellant had stated that, her husband in a drunken state used to beat her everyday and so she while her husband was asleep assaulted him.3. It ...
Bhopal Co-operative Central Bank Limited Vs. Commissioner of Income-ta ...
Court: Madhya Pradesh
Decided on: Jul-08-1983
Reported in: (1983)37CTR(MP)246; [1985]156ITR655(MP)
Oza, J. 1. This is a reference made by the Income-tax Appellate Tribunal at the instance of the assessee and the questions referred are : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income from commission, etc., at Rs. 45,631, Rs. 36,125, Rs. 21,685, Rs. 26,989, Rs. 26,035, Rs. 28,777 and Rs. 29,192, respectively, and from locker rent at Rs. 1,368, Rs. 1,290, Rs. 2,652, Rs. 2,499, Rs. 2,925, Rs. 4,989 and Rs. 5,586, respectively, earned by the assessee are not from carrying on the business of banking and, therefore, not entitled to exemption under Section 80P(2)(a)(i) of the Income-tax Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the subsidies received by the assessee of Rs. 26,212, Rs. 29,900, Rs. 13,250, Rs. 6,000, Rs. 5,000, Rs. 8,000 and Rs. 10,000, respectively, and credited in the books of account under the head 'Donation & financial assistance' for meeting, part of the expenditu...
Commissioner of Income-tax Vs. Dhar Central Co-operative Bank
Court: Madhya Pradesh
Decided on: Jul-08-1983
Reported in: [1984]149ITR438(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 Tribunal was justified in holding that the income from commission and brokerage, subsidy from Government, admission fee, incidental charges, financial penalties and miscellaneous income is not exempted under the provisions of Section 80I(2)(a)(i) of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment in this case, for the assessment year 1974-75 was rightly reopened under Section 147(b) of the Income-tax Act, 1961 ' 2. The material facts giving rise to this reference briefly are as follows : The assessee, is a co-operative society, carrying on the business of banking and providing credit faci...
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