Madhya Pradesh Court September 1983 Judgments
National Textile Corporation (M.P.) Ltd. Vs. Income-tax Officer, 'E' W ...
Court: Madhya Pradesh
Decided on: Sep-24-1983
Reported in: [1985]151ITR228(MP)
Sohani, J. 1. This is a petition under Article 226 of the Constitution of India.2. The material facts giving rise to this petition briefly are as follows :(i) The petitioner-Corporation is a subsidiary of the National Textile Corporation Limited, New Delhi, a company incorporated and registered under the Companies Act, 1956. Under the provisions of the Sick Textile Undertakings (Nationalisation) Act, 1974, all the sick textile undertakings specified in the First Schedule of that Act vested in the Central Government and immediately thereafter in the National Textile Corporation Limited on and from the appointed date, namely, April 1, 1974. One of the sick textile undertakings specified in the First Schedule is the Kalyanmal Mills at Indore which before the aforesaid appointed date was owned by respondent No. 3, the Kalyanmal Mills Limited, Indore. Under Section 6 of the Sick Textile Undertakings (Nationalisation) Act, 1974, the National Textile Corporation Limited, New Delhi, is authori...
Tag this Judgment!Gwalior Rayon Silk Mfg. Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-22-1983
Reported in: [1985]151ITR148(MP)
Vijayvargiya, J. 1. The facts giving rise to this application under Section 256(2) of the Income-tax Act, 1961, are as follows :For the assessment years 1964-65 and 1965-66, the applicant-assessee, inter alia, claimed deduction of Rs. one lakh for each year as revenue expenditure being the amount contributed by the applicant to the State of Kerala for the construction of a road from Calicut Railway station to Mavoor where the pulp factory of the assessee was situated. The ITO disallowed the deduction on the ground that it was in the nature of capital expenditure. Similarly, the ITO disallowed the claim of the assessee for the deduction of Rs. 5,125 and Rs. 3,481 in the assessment year 1965-66, contributed by the assessee towards the cost of construction of tube-wells in the villages in the vicinity of the assessee's factory in the State of Kerala on the ground that it was in the nature of capital expenditure. The order of the ITO in that regard was maintained by the AAC as also by the ...
Tag this Judgment!Damodar Singh Vs. Draupadibai and ors.
Court: Madhya Pradesh
Decided on: Sep-21-1983
Reported in: [1987]61CompCas350(MP)
U.N. Bachawat, J. 1. This is an appeal by the owner of tractor No. MPH 6453 which was involved in an accident resulting in the death of one Gorelal.2. The dependants of late Gorelal filed a claim under Section 110A of the Motor Vehicles Act, 1939, before the Motor Accidents Claims Tribunal, Gwalior (hereinafter referred to as ' the Tribunal'), against the present appellant; the insurance company, and the Central Bank of India, which had financed the appellant in the matter of purchase of this tractor,being Claim Case No. 94 of 1974. The Tribunal, vide its award awarded a compensation of Rs. 8,760 to the claimants against the appellant and respondent No. 5 herein (i.e., Rahim, who was respondent No. 1 before the Tribunal), only. The Tribunal held that Rahim, respondent No. 5 herein, was driving the tractor at the relevant time; that he (Rahim) was not holding a driving licence; and, therefore, according to the terms of the insurance policy (exhibit D-3), the insurance company was not li...
Tag this Judgment!Kesharsingh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Sep-20-1983
Reported in: AIR1984MP50
Vijayvargiya, J.1. This is a petition under Article 226 of the Constitution.2. The material facts giving rise to this petition are as follows: The petitioner is engaged in the business of running a saw mill at Khargone. On 26-11-1982 the saw mill of the petitioner was checked by the officers of the forest department. The Saw machine and the timber found therein were seized on the ground that the petitioner by running the saw mill was violating the provisions of Rule 27 of the M. P. Transit (Forest Produce) Rules, 1961 framed in exercise of powers conferred under Sections 41, 42 and 76 of the Indian Forest Act (for short 'the Central Act') and the provisions of Section 11 of the M. P. Van Upaj (Vyapar Viniyaman) Adhiniyam 1969 (for short 'the State Act') and Rule 7 of the M. P. Van Upaj (Vyapar Viniyaman) Kashta Niyam 1973. The saw machine was then sealed by the checking party. It is said that the petitioner admitted the offence and. proposed composition thereof which was accepted by th...
Tag this Judgment!Kimtee Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-20-1983
Reported in: (1984)40CTR(MP)105; [1985]151ITR73(MP)
Sohani, J. 1. By this reference under Section 256(1) of the Income-tax 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, on the facts and in the circumstances of the case, the Tribunal was right in holding that failure to follow the procedure laid down in Section 144B of the Act did not invalidate the assessment order datedMarch 26, 1977, passed by the Income-tax Officer for the assessment year 1974-75 and it was only an irregularity and, as such, the Appellate Assistant Commissioner was justified in only setting aside and not annulling the assessment.'2. The material facts giving rise to this reference briefly are as follows : For the assessment year 1974-75, the assessee filed a return declaring loss of Rs. 25,667. The ITO, however, completed the assessment by assessing the total income of the assessee at Rs. 84,000 but before doing so he did not send a...
Tag this Judgment!Jagdish Prasad Pooranchand Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Sep-20-1983
Reported in: [1985]58STC47(MP)
ORDERB.C. Varma, J.1. The petitioner, a partnership firm has two partners. It was registered as a dealer under the M. P. General Sales Tax Act, 1958. After duly furnishing the returns for the period from 4th November, 1975, to 22nd October, 1976, stock return was also filed. After paying the sales tax on the turnover, the firm discontinued its business and its registration was cancelled. In order to initiate assessment proceedings, the Sales Tax Officer served a notice on the petitioner. This notice was actually served on one Harishankar, son of Ramswaroop, one of the partners of the petitioner-firm. By this notice, the petitioner was required to appear before the S. T. O. on 11th April, 1979. One of the partners is alleged to have appeared on that date but he was assigned no other date in the order sheet and was orally ordered to appear on 30th April, 1979. It appears that the assessment was completed on 11th April, 1979, and the assessment order was passed treating the petitioner ex ...
Tag this Judgment!Durgaprasad Verma and ors. Vs. K.P. Dixit
Court: Madhya Pradesh
Decided on: Sep-19-1983
Reported in: AIR1984MP20
B.C. Varma, J.1. Gopallalji Maharaj Trust, Hanumantal, Jabalpur owned series of houses including the house No. 92/6, Gopalbag, Jabalpur, which was let out to M/s. Gopal Hemraj, Jabalpur, through its proprietor Kanhaiyalal Panda, petitioner No. 2. For the last about 12 years, Kanhaiyalal Panda had sublet the accommodation to the petitioner No. 1, Durga Prasad Verma, who is now in actual occupation of this accommodation The landlord has not so far filed any suit for ejectment of the tenant, namely, M/s. Gopal Hemraj for this unlawful subletting of the accommodation to Durga Prasad.2. The authorised officer exercising powers under the M. P. Accommodation Control Act, 1961 (hereinafter referred to as the 'Act'), asked the landlord vide notice dated 15-11-79 (Annexure P-4) to supply certain information as to the block No. 92/6. The landlord was also required to inform the authorised Officer, the names of the tenants and the actual occupants of block No. 92/6 and whether the tenants had buil...
Tag this Judgment!Vijaykumar and ors. Vs. Sunderlal and ors.
Court: Madhya Pradesh
Decided on: Sep-19-1983
Reported in: AIR1984MP40
ORDERG.L. Oza, J.1. This is a petition filed by the petitioners, who were employees in the Co-operative Society known as the Mandsaur District Co-operative Land Mortgage Bank Ltd. This Society was registered under the Madhya Pradesh Cooperative Societies Act on 20-11-1961.2, It is alleged by the petitioners that in the year 1966 the M. P. Co-operative Land Development Act came into force and thereafter the name of the Mandsaur District Co-operative Land Mortgage Bank was changed to the Mandsaur District Co-operative Land Development Bank and it is alleged that management of this Bank was done by the Board of Directors elected under the bye-laws of the Bank. Till the year 1971 the elected Board constituted under the bye-laws of the Bank was managing the affairs of the Bank. In the year 1971 the Joint Registrar, Cooperative Societies in exercise of powers vested in him under Section 53 of the Act superseded the Board and appointed Assistant Registrar of Co-operative Societies, Mandsaur, ...
Tag this Judgment!State of Madhya Pradesh Vs. Bhama Devi and ors.
Court: Madhya Pradesh
Decided on: Sep-19-1983
Reported in: 1(1984)ACC245
G.P. Singh, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939, against an award in favour of the respondents on account of the death of one Kailash Kumar Agarwal. The Tribunal award a sum of Rs. 1,53,000/- as compensation to the dependents who are the widow and children of the deceased.2. The accident giving to the rise claim case before the Tribunal took place on 8th December 1976. The deceased was going on a motor cycle from Manendragarh to Chirmiri. He was accompanied by Shila Samuel (C.W.3) who was riding on the pillion. The motor cycle was going up a slope. From the other side i.e. Chirmiri side, a jeep of the Education Department was coming. There was a collision between these two vehicles in which the deceased was injured. He died on 18th December, 1976 in the hospital. The case of the respondents-claimants was that the motor cycle was going at moderate speed on the left side of the road and the accident happened because of the negligence of the driver o...
Tag this Judgment!Commissioner of Income-tax Vs. Chopda Trading Co.
Court: Madhya Pradesh
Decided on: Sep-16-1983
Reported in: (1983)37CTR(MP)243; [1984]146ITR583(MP)
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appellate Tribunal referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that no fresh partnership deed is necessary when a minor attains majority ?(2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in setting aside the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, 1961 ?'2. The facts, briefly stated, are that the assesses is a firm which was constituted by a deed of partnership dated 20th December, 1969. There were four partners in the firm and four minors were admitted to the benefits of partnership. Registration was granted for the assessment year 1973-74. The firm was also granted continuation of registration for the assessment years 1974-45 and 1975-76 by the ITO. One of the minors, namely, Kamal Chand, became major...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »