Madhya Pradesh Court January 1985 Judgments
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New India Assurance Co. Ltd. Vs. Bagdibai and ors.
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: [1986]60CompCas930(MP); [1985(51)FLR121]; 1985MPLJ114
R.K. Verma, J. 1. This is an appeal by the insurance company against the award dated April 25, 1978, passed by the Commissioner for Workmen's Compensation, Ratlam (hereinafter called 'the Commissioner '), in W. C. Case No. 25 of 1977 whereby the learned Commissioner has awarded Rs. 18,000 as compensation and costs of Rs. 100 to be paid by the insurance company to the claimants who are legal representatives of the deceased driver, Manaklal, who died during the course of his employment in an accident while driving the tractor of the employer, respondent No. 5, the insured.2. The claimants, who are respondents Nos. 1 to 4, filed an application for compensation before the Commissioner against the appellant and respondent No. 5 on July 16, 1977, alleging that the deceased, Manaklal, who was employed by respondent No. 5 as a driver, died in the course of his employment due to the injuries sustained by him in an accident which occurred on March 19, 1977, while driving the tractor of the emplo...
The New India Assurance Co. Ltd. Vs. Ragdibai and 4 ors.
Court: Madhya Pradesh
Decided on: Jan-28-1985
Reported in: 2(1985)ACC136
R.K. Varma, J.This is an appeal by the Insurance Company against the Award dated 25-4-1978 passed by the Commissioner for Workmen's Compensation. Ratlam (hereinafter called 'the Commissioner') in WC Case No. 25 of 1977 whereby the learned Commissioner has awarded Rs. 18,000/-as compensation and cost of Rs. 100/- to be paid by the Insurance Company to the claimants who are legal representatives of the deceased driver Manaklal who died during the course of his employment by an accident while driving the tractor of the employer respondent No. 5 the insured.2. The claimants who are respondent Nos. 1 to 4 filed an application for compensation before the Commissioner against the appellant and respondent No. 5 on 16.7-1977, alleging that the deceased Manaklal who was employed by respondent No. 5 as a driver, died in the course of his employment due to the injuries sustained by him in an accident which occurred on 19-3-1977 while driving the tractor of the employer. The respondent nos. 1 to 4 ...
Kilpest Private Ltd. Vs. Shekhar Mehra
Court: Madhya Pradesh
Decided on: Jan-25-1985
Reported in: [1987]62CompCas717(MP); 1985MPLJ160
B.M. Lal, J. 1. The decision in this company appeal shall also dispose of Company Appeal No. 2 of 1984 (Kilpest Private Ltd, v. Shekhar Mehra). 2. This is an appeal preferred under Section 483 of the Companies Act, 1956, by the company, the managing director and the director of the company against an order dated August 6, 1984, passed by the learned company judge whereby the learned company judge by his order dated August 6, 1984, passed the order for converting the original petition made under Sections 397, 398, 402, 403 and 450 of the Companies Act/1956, into one under Section 433(f) read with rules 6 and 9 of the Companies (Court) Rules, 1959, holding that the petition shall now be tried as a petition for winding up of the company under the 'just and equitable' clause contained in Section 433(f) of the Companies Act, 1956. 3. The short facts leading to this appeal are as under : The respondent, Shri Shekhar Mehra, initially filed a petition under Sections 397, 398, 402, 403 and 450 ...
Ayodhya Prasad Parmeshwaridas Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: (1985)48CTR(MP)145; [1985]156ITR554(MP)
Oza, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal for answering the following questions :'(1) Whether on the material on record, the findings of the Appellate Tribunal holding that the firm was not entitled to registration under Section 185 was legally correct?(2) Whether In view of the fact that by the death of partner, Gopiram, on October 2, 1974, the firm was dissolved and the order refusing to grant continuation of registration under Section 184(7) till October 2, 1974, and holding that there was a change in the constitution of the firm, is legally correct ?(3) Whether in view of the unsettled position of law in regard to achange in the constitution or succession of the firm, the finding that theapplicant should have made an application in Form No. 11A before theend of the accounting year and that the delay could not be condoned, waslegally correct ?(4) Whether, on the facts and in the circumstances of the case, theTribunal committed an error of law in hold...
Commissioner of Income-tax Vs. Princess Usha Trust
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: [1985]156ITR650(MP)
Mulye, J. 1. By this reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue, the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court, on the basis of an order passed by this court in Misc. Civil Case No. 45 of 1982 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the A.L.V. of the Manik Bagh Palace was exempt from income-tax under the Part B States (Taxation Concessions) Order, 1950 ?'2. Facts giving rise to this reference, as per the statement of case received, may be stated, in brief, thus : It relates to the assessment of the Princess Usha Trust, Indore, which is the assessee herein. The assessment year is 197.4-75 for the previous year ended March 31, 1974. In its return of income for this year, the assessee had claimed exemption in respect of income from Manik Bagh Palace, Indore. The Income-tax Officer, however, ...
Nanalal Odhavji and Co. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: [1985]59STC100(MP)
ORDER1. This order shall also dispose of M. C. C. No. 75 of 1984 (Nanalal Odhavji & Co., Indore v. Commissioner of Sales Tax, M. P.) the parties being the same.2. Both these references under Section 44(1) of the M. P. General Sales Tax Act, 1958 has been referred for our answer to the following question of law:Whether under the facts and circumstances of the case, the bailing hoops are iron plates sold in the same form in which they are directly produced by the rolling mill and are therefore declared goods as defined in Sub-section (e) of Section 2 and covered by entry 5 of Part I of Schedule II of the M. P. General Sales Tax Act, 1958 liable to be taxed at 2 per cent up to 30th June, 1966 and 3 per cent thereafter ?3. In M. C. C. No. 71 of 1984 the question relates for the assessment years 1969 to 1970 Diwali to Diwali. In M. C. C. No. 75 of 1984 the assessment year relates to 1965-66 Diwali to Diwali.4. Facts giving rise to these petitions as per the statement of the case received, m...
Smt. Radhamani Vs. Sonu
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: 1986CriLJ1129; 1986MPLJ581
ORDERM.D. Bhatt, J.1. This is the wife's revision against the dismissal of her claim under Section 125 of the Criminal P.C. 1973, by the Additional Sessions Judge, Bastar, for her own maintenance and for the maintenance of her two minor children.2. The factum of lawful marriage between the parties according to the Hindu Rites and customs about 15 years back from now, is admitted; and so also, the fact that the two minor children Salindhar (aged Now 9 years) and Gohindu (aged Now 7 years), who were born out of their lawful wedlock, are living at present, with the applicant Mst. Radhamani at the latter's father's place (Para 1 of the petition). The respondent husband is employed in Madhya Pradesh Electricity Board as a helper on the monthly salary of Rs. 600/-.3. According to the wife's petition, the respondent-husband, about two years before the presentation of the petition, had turned out his wife and his two minor children from his parental house and had left them to their own lot, an...
Commissioner of Income Tax Vs. Roopchand Mannalal.
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: (1985)47CTR(MP)320
ORDERINDORE BENCHR. K. Varma, J. - This is a reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the Act) made by the Tribunal referring the following question of law stated to be arising out of the Tribunals order dt. 28-2-1983 passed in I.T.A. Nos. 886 and 887 of 1981 for the asst. yrs. 1976-77 and 1977-78 for the opinion of this court :'Whether, on the facts and in the circumstances of the case the Tribunal was justified in law in directing the ITO to accept the claim of partial partition under s. 171 of the IT Act, 1961 made by the assessee, when there was only division of income without physical division of the property producing such income ?'2. The facts leading to this reference are briefly stated thus :The assessee is assessed in the status of HUF. There is also a firm of the same name. Assessee disclosed income of Rs. 30,924 for the asst. yr. 1976-77 and an income of Rs. 20,807 for the asst. yr. 1977-78. The source of this income was indicated as income ...
Ashok Kumar Bais Vs. Meera and Two ors.
Court: Madhya Pradesh
Decided on: Jan-23-1985
Reported in: 1(1985)ACC511
R.K. Varma, J. 1. This is an appeal by the motor-cyclist Ashok Kumar against the Award dated 24-2-1981 passed by the Member Motor Accident Claims Tribunal, Indore whereby the Tribunal awarded compensation amount of Rs. 14,4000/- to the widow and son of the deceased Hernia who died on being knocked down by the motor-cycle of the appellant while the deceased was crossing the road in front of the High Court Building at Indore.2. It has been found by the Tribunal that the accident occurred on 5.7.1979 on account of the rash and negligent driving of the motor-cycle by the appellant and the deceased who was going on foot, was seriously injured and he succumbed to the injuries on 7.7.1979 in M.Y. Hospital, Indore. The age of the deceased at the time of accident was 50 years as held by the Tribunal. The Tribunal found that the deceased was earning Rs. 6000/- per annum as agricultural income and on account of his death the claimants had been deprived of the dependency of Rs. 2000/- per month. T...
Commissioner of Sales Tax Vs. Sajjan Mills Ltd.
Court: Madhya Pradesh
Decided on: Jan-21-1985
Reported in: [1985]59STC116(MP)
1. The Tribunal, namely, the Board of Revenue, M. P., has made this reference under Section 44 of the M. P. General Sales Tax Act, whereby it has referred the following question of law for the opinion of this Court:Whether on the facts and circumstances of the case, the Tribunal was justified in holding that the sale of second hand car will not be covered by the term 'business' as defined in Section 2(bb) of the M. P. General Sales Tax Act, 1958. 2. The facts giving rise to this petition, as per the statement of factsfurnished by the Tribunal may be stated, in brief, thus. The non-applicantassessee, M/s. Sajjan Mills Ltd., Ratlam, run a textile mill and are engaged inthe manufacture of cloth. For the year 1972-73 a sale of second hand car wasalso assessed to tax under the Act. The assessment was maintained in firstappeal. In second appeal to the Tribunal it was held that the sale of secondhand car was an isolated sale which does not satisfy the test regarding volume,frequency and regul...
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