Madhya Pradesh Court November 1984 Judgments
Narmada Shankar and anr. Vs. the Collector, Dist. Dhar and ors.
Court: Madhya Pradesh
Decided on: Nov-29-1984
Reported in: AIR1985MP115; 1985MPLJ444
P.D. Mulye, J.1. The petitioners have filed this petition under Arts. 226 and 227 of the Constitution, in the matter of M.P. Samaj Ke Kamjor Vargon Ke Krishi Bhumi Dharkon Ke Udhar Dene Walon Ke Bhumi Hadapane Sambhandhi Kuchakron Se Paritran Tatha Mukti Adhiniyam, 1976 and M.P. Samaj Ke Kamjor Vargon Ke Krishi Bhumi Dharkon Ke Udhar Dene Walon Ke Bhumi Hadapane Sambandhi Kuchakron Se Paritran Tatha Mukti Niyam, 1976, to quash the order Annexure-P6 dated 15-7-82 passed by the Sub-Divisional Officer, Kukshi Manawar, in Rev. Case No. 82B-121 year 1978-79 and also to quash the order Annexure-P11 dated 23rd April, 1983 passed by the Collector, Dhar in No. 12/81-82 appeal.2. The facts giving rise to this petition may be stated, in brief, thus: The respondent No. 3 Shobharam submitted an application under Section 5 of the said 1976 Adhiniyam on 17-12-77 for restoration of possession of the agricultural lands on the ground that he is a bhumiswami on survey No. 24 area 6.563 hectares situated ...
Tag this Judgment!Krishna Prakash Sharma Vs. Collector, District Rajgarh, Rajgarh and or ...
Court: Madhya Pradesh
Decided on: Nov-29-1984
Reported in: AIR1985MP194
P.D. Mulye, J. 1. The petitioner, who is an Advocate and a Member of the Municipal Council, Rajgarh, has filed this petition under Article 226 of the Constitution in the matter of Section 46 of the M. P. Municipalities Act to issue a writ calling upon respondent No. 4 Shri Jamal Ahmad Khan, Advocate and President of the Municipal Council Rajgarh, how he is continuing in office of the President of the Municipal Council, Rajgarh after having tendered his resignation as President of the Municipal Council and the same having also been accepted. He has also prayed that the direction given by respondent Collector, District Rajgarh and the Circular issued by respondent, Chief Municipal Officer, Rajgarh recognising respondent No. 4 as President, be also quashed (Annexure-C).2. The short facts, giving rise to this appeal, may be stated, in brief, thus : The petitioner as also respondents 4 and 5, who are all advocates, are the members of Municipal Council Rajgarh. Respondent 4 Shri Jamil Ahmed ...
Tag this Judgment!Commissioner of Income-tax Vs. Mithalal Ashok Kumar
Court: Madhya Pradesh
Decided on: Nov-29-1984
Reported in: [1986]159ITR209(MP)
P.D. Mulye, J. 1. The Commissioner of Income-tax, Bhopal, has submitted this application under Section 256(2) of the Income-tax Act, 1961,with a prayer to direct the Income-tax Appellate Tribunal, Indore, to send a statement of the case and refer the question of law quoted below:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in granting registration to the assessee-firm for the assessment year 1978-79 '2. Facts: The assessee, Mithalal Ashok Kumar, claimed the status of a registered firm on the basis of a deed of partnership dated October 21, 1976. The application for registration was filed on March 21, 1977. The constitution of the said partnership firm was shown as below :(1) ShriMithalal, karta, representing the HUF styled as'Mithalal Chhaganlal'35%share.(2) Smt.Pyaribai w/o. Mithalal30%share(3) Smt.Pushpabai w/o. Abhayakumar30%share.(4) ShriAshok Kumar s/o. Mithalal5%share.3. The Income-tax Officer noticed that there was already in existe...
Tag this Judgment!Commissioner of Income-tax Vs. Ratlam Strawboard Private Limited
Court: Madhya Pradesh
Decided on: Nov-29-1984
Reported in: (1985)49CTR(MP)315; [1985]152ITR425(MP)
Mulye, J. 1. The Income-tax Appellate Tribunal, Indore Bench, has made this reference under Section 256(1) of the I.T. Act, 1961, for its opinion on the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the liability for the damages payable to the DCS & D arose during the accounting year relevant to the assessment year 1977-78, and was, therefore, deductible in the assessment for 1977-78 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in directing that liability to excise duty in a sum of Rs. 44,312 should be allowed in computing the income for 1977-78 ?' 2. The facts of the case, as per the statement of the case received, may be stated, in brief, thus : The assessee, M/s. Ratlam Straw Board Private Ltd., is a private limited company, deriving income from the manufacture and sale of strawboards. It had business contracts with the Director General of...
Tag this Judgment!J.P. Sanghi and anr. Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-28-1984
Reported in: 1985MPLJ204
Oza Ag. C.J.1. This is a petition filed by the petitioner who is an advocate of this Court. By this petition he has challenged the speed breakers which are erected in the town of Jabalpur and also on national highways passing through the territories of Madhya Pradesh.2. According to the petitioner, the State and the Municipal Corporation, Jabalpur, are enjoined with the duly of maintaining roads with town and also to maintain the national highways and the State highways running within the territorial limits of Madhya Pradesh. It is alleged by the petitioner that the respondents have been constructing road-humps and speed breakers to check the speed of vehicles passing on these roads and it is alleged that although the road-humps and speed-breakers have been constructed but the respondents have not taken care either to put proper and adequate road signals to alert the vehicle drivers nor have they cared to construct these road humps and speed breakers under any specification of design o...
Tag this Judgment!J.P. Sanghi and anr. Vs. the State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-28-1984
Reported in: 2(1985)ACC194
G.L. Oza, Ag. C.J.1. The Order of the Court was delivered by Oza, Ag. C.J. This is a petition filed by the petitioner who is an advocate of this Court. By this petition he has challenged the speed breakers which are erected in the town of Jabalpur and also on national highways passing through the territories of Madhya Pradesh.2. According to the petitioner, the State and the Municipal Corporation, Jabalpur, are enjoined with the duty of maintaining roads in the town and also to maintain the national highways and the state highways running within the territorial limits of Madhya Pradesh. It is alleged by the petitioner that the respondents have been constructing road-humps and speed-breakers to check the speed of vehicles passing on these roads and it is alleged that although the road-humps and speed-breakers have been constructed but the respondents have not taken care either to put proper and adequate road signals to alert the vehicle drivers nor have they cared to construct these roa...
Tag this Judgment!Smt. Laxmibai Vs. Keshrimal Jain
Court: Madhya Pradesh
Decided on: Nov-27-1984
Reported in: AIR1986MP138; 1985MPLJ408
Rampalsingh, J. 1. Aggrieved by the decree of judicial separation, passed by the District Judge, Gwalior on 15-9-1981, the appellant-wife has preferred this first appeal under Section 28 of the Hindu Marriage Act, 1955 (hereinafter referred to as the Act), though originally this appeal was wrongly presented under Section 96 of the Code of Civil Procedure.2. The appellant is the wife and the respondent is the husband. Respondent filed an application in the Court of District Judge, Gwalior, under Section 13 of the Hindu Marriage Act, 1955 for a decree of divorce on the ground of cruelty. The process was issued by the District Judge, by Registered-Post, but the endorsement on the envelope is that the appellant-wife Laxmibai refused to accept it. Hence, as mentioned in para 3 of the impugned judgment, the District Judge proceeded ex parte against the appellant. He recorded the evidence of the respondent -- Keshrimal Jain and pronounced his judgment on 15-9-1981. Against this judgment the a...
Tag this Judgment!J.A. Trivedi Brothers Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-27-1984
Reported in: [1986]158ITR705(MP)
B.M. Lal, J.1. This is a reference made by the Income-tax Appellate Tribunal in response to an order passed by this court in M.C.C. No. 185 of 1975 on September 30, 1980, directing the Tribunal to make a reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), to answer the following questions:' (a) Whether, on the facts and circumstances of the case, the Tribunal was right in law in applying Section 145(2) of the Act ? (b) Whether, on the facts and circumstances of the case, the Tribunal was right in law in making further additions of Rs. 25,000, then again Rs. 25,000 and Rs. 30,000? (c) Whether, on the facts and circumstances of the case, the Tribunal was right in law in saying that the raising contracts did not inspire confidence ? (d) Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the raising contractors could not be treated as benamidars ? (e) Whether, on the facts and circumstances of ...
Tag this Judgment!Madhumilan Syntex Pvt. Ltd. and anr. Vs. Union of India (Uoi) and anr.
Court: Madhya Pradesh
Decided on: Nov-24-1984
Reported in: 1987(11)ECC296; 1987(13)LC51(MP); 1985(19)ELT329(MP)
P.D. Mulye, J.1. The petitioner No. 1, Madhumilan Syntex Private Ltd. which is a company registered under the Companies Act, 1956 and of whom petitioner No. 2 is the Managing Director owns a factory at Biora wherein they manufacture spun yarn. This product is covered by Item 18, Schedule 1 of the Central Excises and Salt Act, 1944.2. According to the petitioners in the manufacture of their product, they use as raw material cellulosic fibre and non-cellulosic waste. By blending and processing of these raw materials, the final products spun yarn is produced. Therefore, the product falls in para (i) of Item 18-III of the First Schedule of the Central Excises and Salt Act. Further according to the petitioners their product does not contain any man-made fibre of non cellulosic origin and, therefore, they have been classifying the product by paying the duty in accordance with the Tariff Item 18-III(i) of the said Act.3. That respondent No. 4 by a demand notice dated 7th February, 1984 (Annex...
Tag this Judgment!Hind Syntex Ltd. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-24-1984
Reported in: 1988(15)ECC238; 1987(12)LC1028(MP); 1985(19)ELT35(MP)
P.D. Mulye, J.1. The petitioner M/s. Hind Syntex Ltd., which is a Company duly registered under the Companies Act, 1956, which has a factory in village Bibrod, district Dewas, where they are engaged in the manufacture of manmade yarns with different blends such as cellulosic spun fibre and non-cellulosic polyester waste. According to the petitioner the raw material for the above blended yarn is cellulosic fibre and non-cellulosic polyester waste; that the petitioner has been importing in India the non-cellulosic polyester waste as polyester waste through the Customs Department and that the petitioners have purchased the same polyester waste from the Indian Market. Further according to the petitioners, in order to keep the Industry running the petitioners decided to use non-cellulosic waste, the cost of which is considerably less than that on non-cellulosic fibre and thus started manufacturing yarn from the above waste by blending the same with cellulosic fibre by describing the product...
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