Madhya Pradesh Court September 1983 Judgments
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Kaushalya Bai and ors. Vs. Simplex Metalics and ors.
Court: Madhya Pradesh
Decided on: Sep-16-1983
Reported in: 1(1984)ACC201
Faizan Uddin, J.1. This appeal under Section 110-D of the Motor Vehicles Act, 1908 therein after referred to as 'the Act') has been directed by the claimants against the award dated 17th February, 1981 made by the Motor Accidents Claims Tribunal, Jabalpur in Claim Case No. 45 of 1977, dismissing the claim of the appellants.2. On 18th July, 1977 at about 8.00 a.m. there was an accident on the cross-road by the side of Military Officers, Mess, Jabalpur. The vehicles involved in this accident were a Fiat Car No. M.P.Q. 9106 belonging to respondent no. 1 Simplex Metalica driven by its partner respondent No. 2 Shri Chandrakant Shah and a Rajdoot Motor Cycle No. H.R.D. 6533 driven by deceased Amarjeet Singh, while his father Harbhagat Singh (now dead) was sitting behind him on the pillion seat. The Motor Cycle driven by deceased Amarjeet Singh came from the side of Third Railway Bridge heading towards Gorakhpur side in a moderate speed while the Fiat Car driven by the respondent no. 2 came f...
Hajarilal Vs. Divisional Forest Officer, Dhar and anr.
Court: Madhya Pradesh
Decided on: Sep-13-1983
Reported in: AIR1983MP166
Vijayvargiya, J.1. This petition under Article 226 of the Constitution arises out of the following facts :Petitioner 1 owns a loading vehicle (Matador) bearing Registration No. CPF 9973 and carries on the business of carrier by hiring out the said vehicle. On 29-11-1982 the said vehicle was in charge of petitioner 2 who is the brother of petitioner 1 and was given on hire to one Shri Chiranjilal. The vehicle was checked by the officers of the Forest Department at Indore Checking Post. 86 logs of sagwan wood, which is a specified forest produce under the M. P. Van Upaj (Vyapar Viniyaman): Adhiniyam, 1969 (hereinafter referred to as the State Act were found in the said vehicle, and were seized. The vehicle was also seized by the Checking Party, On 17-12-1982 the Divisional Forest Officer, Dhar respondent 1, passed an Order (Annexure 'A') determining Rs. 30,000/- as the value of the vehicle and further directing that if the said amount was not paid within 90 days, the vehicle will be trea...
Sawandas Devram Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-13-1983
Reported in: [1984]150ITR576(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 Tribunal was justified in law in holding that the sale of land was an adventure in the nature of trade liable to tax and not mere sale of agricultural lands (2) Whether, on the facts and in the circumstances, the Tribunal was justified in upholding the computation of the profit on the sale of land during the assessment year 1975-76 by deducting the actual cost from the sale proceeds ?' 2. The reference relates to the assessment year 1975-76. The facts stated are that the assessee purchased 43.18 acres of agricultural land from Moolchand and Idandas on December 16, 1970. This land was allotted to them in lieu of compensation. The assessee in the proceedings for allotment was acting as an attorney of the vendors. The land was allotted to the vendors on February 13, 1970, and sanad w...
Manjuladevi Tody Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Sep-12-1983
Reported in: [1984]150ITR684(MP)
Sohani, J.1. By this reference under Section 27(1) of the W.T. Act, 1957 (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 Inspecting Assistant Commissioner has jurisdiction to impose penalty under Section 18(1)(c) on December 3, 1977, after the amendment of Section 18(3) with effect from April 1. 1976, by the Taxation Laws (Amendment) Act, 1975 ?'2. The material facts giving rise to this reference briefly are as follows :For the assessment year 1975-76, the assessee filed her return declaring the value of her ornaments at Rs, 50,000. The WTO, while framing assessment on January 31, 1976, assessed the actual value of the ornaments at Rs. 85,000. The WTO also initiated penalty proceedings and referred the matter to the IAC, who by his order dated December 3, 1977, imposed a penalty of Rs. 35,000 upon the assessee...
Sitaram Vs. Mathuralal
Court: Madhya Pradesh
Decided on: Sep-09-1983
Reported in: AIR1984MP58; 1985MPLJ329
P.D. Mulye, J.1. This revision filed by the plaintiff-applicant is directed against an order dated 2-3-83 passed by the Civil Judge, Class II, Bhikangaon, id a suit based on a promissory note, whereby he has held that the promissory note on which the suit is based is inadmissible into evidence as the promissory note does not bear the refugee relief stamp of 10 p. which was levied according to Section 3A of the Stamp Act.2. Section 3-A of the Stamp Act, which is reproduced below, was introduced by the Stamp and Excise Duty (Amendment) Act, 1971 (44 of 71):'3-A. (1) Every instrument chargeable with duty under Order 3 read with Articles 13, 14, 27, 37, 47, 49, 52, 53 or 62 (a) of Schedule 1 shall in addition to such duty, be chargeable with a duty of ten paise. (2) The additional duty with which any instrument is chargeable under Sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamps bearing the inscription 'refugee relief whether ...
M.V. Kibe Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Sep-09-1983
Reported in: [1984]150ITR488(MP)
Sohani, J. 1. This is an application under Section 27(3) of the W.T. Act, 1957 (hereinafter referred to as 'the Act').2. The material facts giving rise to this application briefly are as follows :The applicant is a HUF and the assessment years in question are from 1967-68 to 1973-74. Reassessment proceedings were initiated against the applicant by the WTO. The assessee objected to those proceedings but the objections were overruled and the assessee was reassessed. The assessee preferred appeals before the AAC who set aside the assessment orders with a direction that the matter should be referred to the Valuation Officer under Section 16A of the Act. On appeals before the Tribunal, two contentions were raised on behalf of the assessee : (1) that the WTO had no jurisdiction to reopen the assessments, and (2) that the AAC had no jurisdiction to direct the WTO to refer the matter to the Valuation Cell. These contentions were not upheld by the Tribunal which dismissed the appeals. The appli...
Madhya Pradesh State Road Transport Corporation, Bhopal Vs. State Gove ...
Court: Madhya Pradesh
Decided on: Sep-08-1983
Reported in: AIR1984MP64
ORDERK.N. Shukla, J. 1. This is a petition under Articles 226 and 227 of the Constitution of India seeking a writ of certiorari to quash the Order dated 26-5-1980 (Annexure D) passed by the Special Secretary, Home (respondent No. 2) rejecting Scheme No. 83 proposed by the petitioner under the provisions of the Motor Vehicles Act,2. The petitioner Corporation is a State Transport Undertaking established under Section 3 of the Road Transport Corporation Act, 1950. Petitioner Corporation published Scheme No, 83 under the provisions of Section 68-C of the Motor Vehicles Act, 1939 (the Act hereinafter) in the Madhya Pradesh Rajpatra dated 10-2-1978 for exclusive operation of its stage carriages on the routes or portions thereof as stated in Clause (2) of the Scheme (Annexure A). The area and the routes under the Scheme fall within the jurisdiction of Regional Transport Authority (R. T. A.), Raipur. The petitioner also got the scheme published in Hindi daily 'NAV-BHARAT' dated 15-2-1978 whic...
Laxminarayan Maharaj and anr. Vs. Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Sep-08-1983
Reported in: (1983)37CTR(MP)240; [1984]150ITR465(MP)
Singh, C.J. 1. Petitioner No. 1, Shri Lakshminarayan Maharaj, Deity of Killa-Mandir, Durg, claims to be a public religious trust. Petitioner No. 2 is the Sarbarakhar of this trust. The petitioner-trust made an application for registration of the trust under Section 12A of the I.T. Act, 1961. The petitioner's application was rejected by the Commissioner by order dated February 6, 1979, for non-compliance with Rule 17A of the I.T. Rules, 1962. It is this order which is challenged by the petitioners in this petition-under Article 226 of the Constitution.2. The petitioners' case is that the trust was created more than 100 years back but not under any instrument or document. Along with the application for registration, the petitioner-trust filed 10 documents. These documents are of three types : (i) revenue records relating to lands held by the trust, (ii) orders relating to assessment of property tax, and (iii) affidavits and declaration of citizens in support of the existence of the trust...
Commissioner of Income-tax Vs. Gwalior Sugar Company Limited
Court: Madhya Pradesh
Decided on: Sep-05-1983
Reported in: (1984)42CTR(MP)69; [1984]150ITR320(MP)
Faizan-Ud-Din, J. 1. The judgment and order delivered in this reference will also govern the disposal of M.C.C. No. 85 of 1971 (Commissioner of Income-lax, M. P., Nagpur & Bhandara v. Gwalior Sugar Co. Ltd.); M.C.C. No. 467 of 1971 (Commissioner of Income-tax, M. P., Bhopal v. Gwalior Sugar Co. Ltd.); M.C.C. No. 726 of 1972 (Gwalior Sugar Co. Ltd. v. Commissioner of Income-tax, Bhopal) and M.C.C. No. 727 of 1972 (Addl. Commissioner of Income-tax, M. P., Bhopal v. Gwalior Sugar Co. Ltd.) as the assessee in all the references is the same and common questions are involved in all these five references, relating to the deductions and disallowances representing the extra cane price paid to Gwalior Agricultural Co. Ltd., and the forgone amounts of interest on advances made to the said agricultural company.2. The reference in M.C.C. No. 252 of 1982 has been made by the Tribunal under the direction of this court in M.C.C. Nos. 95 and 625 of 1971 decided on July 26, 1976 under Section 256(2) of ...
Girdharilal Nannelal and Sukhlal Jhamaklal Vs. Commissioner of Income- ...
Court: Madhya Pradesh
Decided on: Sep-05-1983
Reported in: [1984]147ITR529(MP)
J.S. Verma, J.1. In all these four references made under Section 256(1) of the I.T. Act, 1961, the common question of law which arises for determination is the true meaning and scope of Section 187 of the I.T. Act, 1961. So far, there is no direct decision of the Supreme Court on the point and there is divergence of opinion between several High Courts. This reference to a Full Bench has been occasioned by the fact that there have also been conflicting decisions by the Division Benches of this court, sitting at the main seat, and the two Benches at Indore and Gwalior, which were rendered in ignorance of the earlier decisions. When the conflicting decisions of this court were noticed, these four references for the decision of the question by a larger Bench were made. This is how the aforesaid four references came up before us for deciding the common question involved therein.2. Before proceeding to set out the facts of each of the four references and the specific questions referred there...
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