Madhya Pradesh Court January 1985 Judgments
Jagdish Prasad Soni and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-31-1985
Reported in: AIR1985MP192
G.L. Oza C.J. 1. This is a petition filed by the petitioners challenging an auction notice issued by the Municipal Corporation, Bilaspur, dated 21-2-1981, and the rates of tax proposed therein.2. According to the petitioners, they are citizens of India residing in Bilaspur and carrying on business of plying trucks. According to these petitioners, by notification dated 27-12-1980 the erstwhile Municipality of Bilaspur was constituted as a Municipal Corporation, Bilaspur, with effect from 1st January 1981. It is also alleged that that notification indicated that the limits of the Municipality would be the limits of the Municipal Corporation so constituted. At the time of this notification, the Municipal Council of Bilaspur was superseded and an Administrator was looking after the functions of the Municipality. Therefore, by this notification dated 27-12-1980, Collector, Bilaspur, was appointed an Administrator of the newly constituted Bilaspur Municipal Corporation with effect from 1st J...
Tag this Judgment!Asian Paints (India) Ltd. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jan-31-1985
Reported in: [1986]62STC260(MP)
ORDERP.D. Mulye, J. 1. The petitioner, who is a sales tax assessee, has filed this petition under articles 226 and 227 of the Constitution of India in the matter of M.P. General Sales Tax Act, 1958.2. The facts giving rise to this petition, material for the decision of this petition, at this stage, may be stated, in brief, thus : The petitioner who is a registered dealer under the Sales Tax Act is a manufacturer of oil paints, cement paints, etc. The assessment year in question relates to the calendar year of 1977, i.e., for the year 1st January, 1977, to 31st December, 1977. The petitioner submitted its return for the relevant period according to which the gross turnover was Rs. 1,76,08,087.00. The petitioner out of the gross turnover claimed certain deductions out of which some of them were accepted and some were rejected. Turnover trade discount amounting to Rs. 5,49,386 and regular payment performance discount amounting to Rs. 4,16,986 was disallowed as deductions which relate to t...
Tag this Judgment!Commissioner of Income-tax Vs. Deora Pu Cabncon Mfg. Co. Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Jan-31-1985
Reported in: (1985)47CTR(MP)324; [1985]152ITR654(MP)
MULYE J. - The Income-tax Appellate Tribunal, Indore Bench, Indore, at the isntance of the Revenue has made this reference under s. 256(1) of the I.T. Act, 1961, to this court to answer the following question of law :'Whether, on the fact and in the circumstances of the case, the Tribunal was correct in law in allowing the sum of Rs. 3,258 being sales tax for the assessment year 1973-74 ?'We may point out at the outset that the learned counsel for the Revenue has submitted an application to the effect that due to typing error in the question referred assessment year as 1973-74, has been wrongly typed wheresas the correct assessment year is 1974-75. Thus, it being merely a typing error, we have allowed the same and the following correct question has to be read as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in allowing the sum of Rs. 3,258 being sales tax for the assessment year 1974-75 ?'The facts giving rise to this reference, as ...
Tag this Judgment!Lokendra Singh Rathore Vs. Wealth-tax Officer and anr.
Court: Madhya Pradesh
Decided on: Jan-30-1985
Reported in: [1985]155ITR629(MP)
Mulye, J. 1. The petitioner, who is an ex-ruler of erstwhile Ratlam State in Madhya Bharat, has filed this petition under Articles 226 and 227 of the Constitution of India in the matter of proceedings for reopening of assessment under Section 17 of the W.T. Act, 1957 (No. 27 of 1957), for the assessment year 1974-75.2. Facts giving rise to this petition, material for the decision of the case, may be stated in brief thus : The petitioner, who owns movable and immovable properties, has been submitting his wealth-tax returns according to the provisions of the W.T. Act. The assessment year involved in the present petition is 1974-75. In his wealth-tax returns, the petitioner gaveall the necessary details about the property held by him as also the sales effected regarding some of those properties. The assessment regarding computation of wealth based on wealth as on March 31, 1974, for the, assessment year 1974-75 was made as per annexure-F and annexure-G dated March 16, 1979, as in the past...
Tag this Judgment!Smt. Dayabai Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-30-1985
Reported in: (1985)48CTR(MP)143; [1985]154ITR248(MP)
Oza, C.J.1. This reference has been made by the Income-tax Appellate Tribunal, at the instance of the assessee on the direction of this court to answer the following question :'Whether, on the facts and circumstances of the case, the Tribunal was right in confirming the protective assessment ?'2. The facts stated by the Tribunal are that in the course of assessment proceedings for the assessment years 1967-68 to 1969-70, in the case of Messrs. Vinit Talkies, Jabalpur, a claim was made that income from conducting of matinee shows in the premises of Vinit Talkies did not belong to the firm, but to Smt, Dayabai.3. Smt. Dayabai filed her separate return of income in which the income from the matinee show business at the premises of Vinit Talkies was disclosed in respect of the three assessment years. The ITO recorded a finding that the income was (to be assessed) in the hands of Messrs. Vinit Talkies, that the income from matinee show business in fact belonged to the firm and that Smt. Day...
Tag this Judgment!Commissioner of Income-tax Vs. Bharatchandra Banjdeo
Court: Madhya Pradesh
Decided on: Jan-29-1985
Reported in: (1985)48CTR(MP)382; [1985]154ITR236(MP)
Oza, C.J.1. This is a reference made by the Income-tax Appellate Tribunal at the instance of the Revenue for answering the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the entire income from the palace of the assessee, who is the former Ruler of Bastar, is exempt from income-tax ?'2. The facts stated by the Tribunal in the statement of the case are that this assessment pertains to an ex-Ruler of Bastar, a State which merged in the province of Central Provinces and Berar under the States Merger (Governor's Provinces) Order, 1949, and, according to Notification No. SRO 1620, dated May 14, 1954, in pursuance of para. 13 of the above Order of 1979 at item 39, the palace at Jagdalpur of the Ruler of Bastar had been declared as the official residence of the Ruler. It is stated that in the return of income, the income from house property was originally shown as Rs. 50,055 and Rs. 57,088 which was subsequentl...
Tag this Judgment!Rajendra Shukla Vs. A.B. Qureshi and ors.
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: AIR1986MP29; 1985MPLJ140
G.L. Oza, C.J.1. This is a petition filed by the petitioner challenging an order passed by respondent No. 1 which is in the nature of an interlocutory order, staying the elections in a dispute raised by respondent No. 3 who happens to be the son of respondent No. 1.2. According to the petitioner, the programme of elections of President and Vice-President of Zila Sahkari Sangh Maryadit, Bilaspur, was notified and the elections were to take place on 30-10-84. It is alleged that the programme was announced as stated in Annexure 'A'. It appears a few days before the date of elections, respondent No. 3 who was one of the voters in the elections, filed a dispute which was entertained by respondent No. 1 and an interlocutory order was passed on 29-10-84 restraining the holding of elections which were due to be held on 30-10-84.3. Learned counsel for the petitioner contended that respondent No. 1 entertained the dispute under Section 64(2) of the M.P. Co-operative Societies Act, 1960 in direct...
Tag this Judgment!Vinod Kumar Vs. Santi Devi and ors.
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: AIR1986MP19; 1986MPLJ684
ORDERRam Pal Singh, J. 1. Plaintiff-non-applicantKeshardevi has died and her legalrepresentatives have been brought on record. 2. The applicant defendant has preferred this revision against the order of the Fourth Civil Judge Class II, Gwalior, Shir H. C. Sharma, d/- 7-9-1983. 3. The plaintiff filed a suit in the Court of Civil Judge, Class II, Gwalior, under Section 12(1)(a) M. P. Accommodation Control Act, 1961 (hereinafter referred to as the Act) for recovery of arrears of rent and under Section 12(1)(e) of the Act for getting the premises vacated for personal requirement. The defendant without filing the written-statement, filed an application under Order 11 Rule 12, Civil P.C., praying therein that the plaintiff be directed to make discovery of documents on oath, which are in her possession or power regarding all the matters in question therein. 4. The trial Court on receipt of this application ordered that before he is pleased to pass orders on the said application, the defendant...
Tag this Judgment!Asif Ali Vs. Rahandomal
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: AIR1986MP143; 1987MPLJ70
S.K. Seth, J. 1. The plaintiff, Rahando-mal, filed a suit for eviction of the defendant, Asif All, from the suit accommodation on the ground specified in Clause (f) of Sub-section. (1) of Section 12 of the M.P. Accommodation Control Act, 1961 thereinafter referred to as 'the Act'). The trial Court dismissed the suit. On an appeal having been filed by the plaintiff, the first appellate Court allowed the same and decreed the Suit. It is being aggrieved by it that the defendant has filed the present appeal in this Court.2. It was found by the first appellate Courtthat the suit accommodation which had beenlet by the plaintiff to the defendant for a non:residential purpose was required bona fide bythe plaintiff for starting his business. It was alsofound by the first appellate Court that theplaintiff had no other reasonably suitable non-residential accommodation of his own in thetown concerned. The said two findings of thefirst appellate Court are findings of fact and donot suffer from any ...
Tag this Judgment!Hemchand Vs. Premchand
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: AIR1986MP208
ORDERGulab C. Gupta, J.1. The appellant-decree-holder, feeling aggrieved by the order dated 28-1-1980, passed by the Second Civil Judge (Class II), Jagdalpur, holding that the execution application was barred by limitation, challenges the same by filing this revision under Section 115 of the Code of Civil Procedure.2. It appears that the applicant obtained a decree against the non-applicants on 13-8-1954 from the Court of Civil Judge (Class II), Murwara, for arrears of rent amounting to Rs. 1724/- including costs. On an appeal filed, the appellate Court, by its judgment and decree dated 1-7-1955, modified the decree by ordering payment of interest at the rate of 4% per annum from 16-9-1953, i. e., the date of the suit, till realization. It is not disputed that application for execution of this decree was presented within the period of limitation prescribed for the purpose. On 23-3-1957, the applicant applied for transfer of the decree toJabalpur and the decree was transferred to Jabalp...
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