Madhya Pradesh Court March 1984 Judgments
Straw Products Ltd. Vs. Assistant Collector of Central Excise and ors.
Court: Madhya Pradesh
Decided on: Mar-29-1984
Reported in: 1985(6)ECC35; 1984(17)ELT224(MP)
ORDERC.P. Sen, J.1. This is a petition under Article 226 of the Constitution challenging the order of the Assistant Collector, Central Excise, dated 17-5-1983 rejecting the revised classification list of the petitioner whereby payment of Excise duty was claimed on manufacture of paper under Notification No. 46/83 as amended by Notification No. 135/83.2. The petitioner no. 1 is a Public Limited Company having its registered office at Jaykaypur, Rayagada District Koraput in the State of Orissa where it is running a paper mill with a plant attached for making bamboo and wood pulp which is a conventional raw material for manufacturing paper. The petitioner no. 1 has also a paper mill at Chola Road, Bhopal, in the State of M P. and is manufacturing straw board, paper board and kraft paper using not less than 50 per cent by weight of pulp made out of bagasse, jute stalks, careal straw, elephant grass and waste paper which are unconventional raw material for manufacturing paper. In the Bhopal...
Tag this Judgment!Commissioner of Sales Tax Vs. Arunchand Charandas Chabra
Court: Madhya Pradesh
Decided on: Mar-28-1984
Reported in: [1985]59STC191(MP)
P.D. Mulye, J. 1. The Board of Revenue, at the instance of the Commissioner of Sales Tax, has made this reference to this Court under Section 44 of the M. P. General Sales Tax Act, 1958 to answer the following question of law arising out of the order of the Tribunal passed on 22nd December, 1975:Whether in the facts and circumstances of the case, the Tribunal was justified in treating the turnover of charcoal worth Rs. 67,000 for the period 1st April, 1959 to 14th August, 1962 as not liable to tax in spite of the fact that deduction was not allowable on these sales either under Section 2(r)(ii) or under Section 2(r)(iv) as they stood during the relevant period ?2. The statement of the case as given out by the Board in the said reference may be stated in brief thus: The respondent M/s. Arunchand Charandas Chabra, deals in firewood and charcoal at Indore. He was assessed to sales tax for the period from 1st April, 1959 to. 31st March, 1967 under Section 18(6) of the said Act by the Assis...
Tag this Judgment!Karamchand and anr. Vs. the State of M.P.
Court: Madhya Pradesh
Decided on: Mar-28-1984
Reported in: 1985CriLJ1561
ORDERB.C. Varma, J.1. This application under Section 438 of the Code of Criminal Procedure for release of the applicants on bail in the event of their arrest has been made in these circumstances:A Truck No. B.H.V. 7680 loaded with rice bags was found on way between Pathalgaon and Jashpurnagar in Raigarh district. The Additional Superintendent of Police stopped that truck, checked it and found that the rice was being transported for sale but without selling to the Purchase Officer the requisite quantity of rice in accordance with Clause 3 of the Madhya Pradesh Rice Procurement (Levy) Order, 1960. The truck was seized. The driver and the cleaner were arrested. Chetandas, the applicant No. 2, is a licensed dealer in foodgrain. Rice was being sent to Jashpurnagar. After seizure, he applied for placing the rice under his Suprudnama and that was done. The driver and the Khaiasi working on the truck have been released on bail. The applicants could not be arrested and it is the allegation agai...
Tag this Judgment!Mahavir Industrial Works Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-26-1984
Reported in: [1984]149ITR539(MP)
Mulye, J.1. The Income-tax Appellate Tribunal, Indore, at the instance of the assessee, has made this reference under Section 256(1) of the I.T. Act, 1961, to answer the following question :'Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal for holding that no genuine firm had come into existence ?'2. The facts giving rise to this reference as per the statement furnished by the Tribunal may be stated in brief thus : On the strength of a partnership deed executed on October 20, 1971 (annexure-E), between Smt. Darshandevi, w/o Shri Kailashchandra Agrawal, and Shri Rajendrakumar and Shri Ashok Kumar, sons of Shri Kailashchandra Agrawal, the assessee-firm, M/s. Mahavir Industrial Works, Indore, claimed registration of the firm under Section 185 of the I.T. Act, 1961, for the accounting years 1973-74 to 1976-77. The ITO examined the claim and found that Shri Kailashchandra, husband of Shrimati Darshandevi and father of the other two partn...
Tag this Judgment!Commissioner of Income Tax Vs. Sir Sarupchand Hukumchand Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Mar-25-1984
Reported in: (1984)42CTR(MP)80
P. D. Mulye, J. - The IT Appellate Tribunal, Indore, has, at the instance of the department made this reference u/s. 256(1) of the IT Act, 1961 for deciding the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that interest income amounting to Rs. 1,21,221 did not accrue to the assessee from Hira Mills Ltd., Ujjain for this assessment year ?'2. The material facts giving rise to this reference, as set out in the statement of case, may be stated, in brief, thus : The assessee is a private limited company. For the previous year relevant to the assessment year under consideration the return was filed on 20-7-1973 claiming a loss of Rs. 36,695. The said return was revised on 17-2-1976 offering residual interest from Hukumchand Mills at Rs. 1,54,751 as against Rs. 1,56,880 shown originally. The assessee derives income from money lending and Ginning and Pressing factories. It had deposited money with Hira Mills Ltd.,...
Tag this Judgment!J.A. Trivedi Brothers Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-18-1984
Reported in: [1984]148ITR659(MP)
Oza, Actg. C.J.1. This is a reference made by the Income-tax Appellate Tribunal for answering the following question :'Whether, under the facts and circumstances of the case, the Tribunal was justified in law in sending back the case to the Income-tax Officer ?'2. The facts as stated in the reference are that the assessee's three coal mines at Barkuhi East, Barkuhi West and Ghorawari and Hirdagarh were taken over by the Government under the Coal Mines Nationalisation Act, 1973. A compensation of Rs. 5,67,000 was determined payable by the Commissioner of Claims appointed under Section 17 of the said Act. It appeared that in addition to some assets of the assessee, the assets of the contractor employed by the assessee for exploitation of the mines, were lying in the mines. Under Section 26, Sub-section (5), of the Coal Mines Nationalisation Act, 1973, where any machinery or equipment or other property in the coal mine had vested in the Central Government or a Government company under the...
Tag this Judgment!Commissioner of Gift-tax Vs. Gopiji Laxmichand
Court: Madhya Pradesh
Decided on: Mar-09-1984
Reported in: [1985]153ITR416(MP)
Bhachawat, J. 1. This is a reference under Section 26(1) of the G.T. Act, 1958 (for short, hereinafter referred to as 'the Art'), at the instance of the Department by the Income-tax Appellate Tribunal, Indore Bench, Indore, referring the following question for our answer : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the sum of Rs. 80,000 received by the wife of Shri Anand Kumar and their minor children did not amount to a gift by the assessee-HUF liable to gift-tax and consequently in upholding the AAC's order cancelling the gift-tax assessment made on the assessee-HUF?'2. The material facts, as obtainable from the statement of the case, giving rise to this reference are these : 3. The assessee, Gopiji Laxmichand, is a HUF of which Laxmichand is the 'karta'. The joint family consists of Laxmichand ; his son, Anand Kumar; Laxmichand's wife, Smt. Rajibai; Anandkumar's wife, Smt. Shakuntala Devi, and the sons of Anandkumar. ...
Tag this Judgment!Commissioner of Income Tax Vs. Devi Ahilyabai Holkar Educational Trust ...
Court: Madhya Pradesh
Decided on: Mar-03-1984
Reported in: (1985)44CTR(MP)309
ORDERP. D. Muley, J. - The petitioner, namely the CIT, M.P. has filed this petition u/s. 256(2) of the IT Act, 1961 for direction to the ITAT, Bench Indore, to submit the statment of the case requiring it to refer the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case the Tribunal rightly vacated the protective assessment made by the ITO ?'2. The facts giving rise to this petition as per the statment of the case may be stated, in brief thus : The relevant assessment year in the case of the respondent, namely Devi Ahilyabai Holkar Educational Trust, Indore relates to 1975-76. The assessment made in the case of the respondent Trust is on protective basis, while the substantive assessment has been made in the case of Princess Usha Raje Trust, Indore.That the Late Maharaja Yeshwant Rao Holkar constituted a trust on 20-4-1950 which was in the nature of settlement in his favour for life time and after his death, in favour of h...
Tag this Judgment!Pratap Singh Vs. Firm Devchand Kishanlal and ors.
Court: Madhya Pradesh
Decided on: Mar-02-1984
Reported in: AIR1984MP141
Vijayvargiya, J.1. This Bench is constituted to decide the following question referred to a Larger Bench by a learned single Judge of this Court :'Whether the accounts are settled and a fresh entry is made after settlement of accounts, whether the court can reopen the accounts prior to the date of the settled account in order to give benefit to a debtor under Section 7 of the Money Lenders Act. ?'2. The material facts are these : On 15-9-1964 Dulesingh, father of the defendant settled his earlier accounts with the plaintiffs and signed Khata entry acknowledging his liability to pay a sum of Rs. 2.899.70 p. to the plaintiffs. Dulesingh, thereafter obtained a further loan of Rs. 134.50 p. and signed the khata entry for a sum of Rs. 3034.20 p. The plaintiffs filed the present suit for recovery of Rs. 4100.00 which was inclusive of interest amounting to Rs. 1065.00.3. The defendant contested the suit. He inter alia pleaded that the plaintiffs were money lenders and had not complied with th...
Tag this Judgment!Smt. Chudawat Bai Vs. Collector, Distt. UjjaIn and ors.
Court: Madhya Pradesh
Decided on: Mar-01-1984
Reported in: AIR1984MP117
U.N. Bhachawat, J.1. This is a petition under Article 226 of the Constitution, whereby the petitioner seeks a writ of certiorari for quashing the orders (Annexures X and XI) dt 16-1-1982 and 7-4-1982, respectively, of the Collector, District Ujjain.2. The short facts essential for the decision of this petition are these:--2.01. The petitioner is an erstwhile Jagirdar of village Baloda Karan, Tahsil Barnagar, District Ujjain. One Bhola and Shankar (since dead), who was husband of respondent No. 3 and father of respondent No. 4, jointly filed an application on 11-8-1956 under Section 21 of the Madhya Bharat Abolition of Jagirs Act, Samvat 2008 (Act 28 of 1951) (for short, hereinafter referred to as 'the Act') before the Tahsildar, Barnagar, for their being recognised as Pakka tenants of the land in question, contending that they were in occupation of the land since before the coming into force of the Act as sub-tenants of the petitioner, and depositing the amount of money in accordance w...
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