Madhya Pradesh Court September 1984 Judgments
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Commissioner of Sales Tax Vs. Vijay Motors
Court: Madhya Pradesh
Decided on: Sep-17-1984
Reported in: [1987]65STC76(MP)
U.N. Bhachawat, J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, hereinafter referred to as the Act),at the instance of the department for our decision of the following questions :(1) Whether, in the facts and circumstances of the case, the certificates in respect of supply of goods to Government departments issued by the authorized officer under Notification No. 1065-537-V-ST dated 7th April, 1967, could not be rejected on the ground that the supply consisted of tax-paid goods ?(2) Whether, in the facts and circumstances of the case, if the certificates could not be rejected, the assessing authority could not reduce the claim of deduction under Section 2(r)(ii) on the ground that the tax-paid goods had been supplied to Government departments which has been assessed at a concessional rate of tax under Notification No. 1065-537-V-ST dated 7th April, 1967?2. The material facts, giving rise to the present reference are these : Ther...
Lucy George and ors. Vs. Nagpur Roman Catholic Diocesan Corporation (P ...
Court: Madhya Pradesh
Decided on: Sep-14-1984
Reported in: AIR1986MP27
1. Shri R. K. Pandey for the appellants heard on admission. This is an appeal under Clause 10 of the Letters Patent against the dismissal of the appellants' appeal by a Single Bench of this Court against the order of the District Judge holding that the appellants were set up by Judgment-debtors' Father Mathew Elenjicat and sister Merry Joseph, they being mere puppets having no independent existence. Though Letters Patent Appeals were abolished by Act No. 29/1981 but recently a Full Bench of this Court in Balkishandas v. Perfect Potteries (Company Petition (Appeal?) No. 5/1983): (Reported in AIR 1985 Madh Pra 42) held the Act to be ultra vires as not within the competence of the State Legislature.2. Plainliff-decree-holder-respondent No. 1, The Nagpur Roman Catholic Diocesan Corporation (Pvt.) Ltd., is a company registered under the Indian Companies Act, 1913, and is also an endowment registered under the Bombay Public Trusts Act. 1950 with the Archbishop of Archdiocese as its Director ...
Badri and ors. Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Sep-14-1984
Reported in: AIR1985MP21
Oza, Ag. C.J.1. The petitioners have filed this petition challenging the order passed by Respondent No. 3 declaring the land as surplus under Section 9 of the Urban Land (Ceiling & Regulation) Act, 1976, and also the order passed by Respondent No. 2 who disposed of the appeal by holding that the appeal is not competent.2. The facts necessary for the disposal of this petition are that the petitionerswere holding agricultural lands in villages Niranjanpur and Kabirkhedi, tahsil and district Indore. It is alleged that the petitioners filed a return under Section 6 of the Act before respondent No. 3 on 16th May 1977. It is also alleged that the petitioners submitted an application under Section 20 of the said Act for exemption of the petitioners' lands from operation of the Act. According to the petitioners, on this application the competent authority on 15th March 1978 passed an order that further proceedings under the Act are stayed till the application under Section 20 is disposed of an...
Kanchan Kumar Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Sep-14-1984
Reported in: [1985]59STC359(MP)
ORDERG.L. Oza, Ag. C.J. 1. This is a petition filed by the petitioner for quashing of the order passed by the Additional Sales Tax Officer, dated 24th April, 1979 (annexure A) and the order passed by the Deputy Commissioner of Sales Tax, dated 28th May, 1981 (annexure B).2. Facts necessary for disposal of this petition are that the petitioner is a registered dealer under the M. P. General Sales Tax Act. During the period 27th October, 1973 to 13th November, 1974 the petitioner had sold goods worth Rs. 2,15,728 to various registered dealers and an assessment was duly made on 6th October, 1977 by respondent No. 2 and the tax was paid. It is alleged that these sales were liable to concessional rate of tax as the sales were made to registered dealers who had given declarations under form XII-A which were submitted with the return and therefore, concessional rate of tax was imposed on these sales. In February, 1981 a demand was affixed on the premises of the petitioner from which he learnt ...
Ramgopal Bapulal Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Sep-14-1984
Reported in: [1986]62STC258(MP)
G.L. Oza, Ag. C.J.1. This is an application submitted by the assessee under Section 44(2)(b) of the M.P. General Sales Tax Act for a direction to the Board of Revenue to make a reference to answer the questions of law which according to the applicant arise out of the order of the Tribunal.2. The facts necessary for disposal of this application are that the assessee had effected sales of poppy seeds of the value of Rs. 1,59,802 through adatiyas (agents) M/s. N. A. Trading Company, Neemuch, holding a valid registration certificate. It is alleged that in accordance with the instructions issued by the Sales Tax Commissioner a practice was prevalent that the principal is exempted from payment of tax if the agent's certificate of undertaking the responsibility for payment of tax is produced. According to the assessee, he had furnished such a statement of account, called in local commercial language as adat pana or adat patta from the agent M/s. N. A. Trading Company, Neemuch, in respect of s...
Chandmal and ors. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Sep-10-1984
Reported in: AIR1985MP125
P.D. Mulye, J. 1. This order shall also govern the disposal of M. P. No. 718 of 83 (Rameshchandra v. State of M.P.).2. Both these petitioners have filed these writ petitions under Article 226 of the Constitution, arising out of proceedings under the Land Acquisition Act, whereby their lands situated in village Pithampur, District Dhar are being compulsorily acquired by the State Government for the establishment of industrial area. Respondent 1 is the State of M.P. respondent No. 2 is the Collector and District Magistrate, Dhar; respondent 3 is the Land Acquisition Officer, Directorate of Industries M. P. Bhopal; respondent 4 is the General Manager, District Industries Centre, Dhar; respondent 5 is the M.P. Audyogik KendraVikas Nigam (Indore) Ltd; and respondent 6 is M/s. Bajaj Tempo Ltd. Poona.3. The facts giving rise to these petitions may be stated, in brief, thus: The State of Madhya Pradesh is industrially a backward state. The Govt. of India decided to industrialise the backward d...
Kumar Keshridas, Indore Vs. Divisional Engineer, Telephones (Admn.), I ...
Court: Madhya Pradesh
Decided on: Sep-10-1984
Reported in: AIR1984MP158
V.D. Gyani, J. 1. This is a petition under Article 226 of the Constitution of India. Praying for issuance of a writ of Certiorari/Mandamus, quashing the order dated 15-9-1982 (Annexure B), passed by the Divisional Engineer Telephones, Indore and the show-cause notice dated 26-3-1982 (Annexure A). The petitioner has also prayed for restoration of his telephone service, which has been disconnected by the respondents.2. The undisputed facts are that the petitioner is a registered partnership firm having its registered office at 8, Subhash Marg, Indore. The firm carries on business in manufacturing, sale and purchase of confectionary items, like sweets, toffees etc., A show cause notice was issued to the firm on 26-3-1982 (Annexure A) the petitioner, calling upon why its telephone service of Telephone No. 36231 should not be stopped for unauthorised use. This notice (Annexure A) has been issued by the respondent No. 1 the Divisional Engineer, Telephone, Indore, in purported exercise of pow...
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