Madhya Pradesh Court October 1985 Judgments
Raghunath Singh and anr. Vs. Kishanlal (Deceased by L.R.)
Court: Madhya Pradesh
Decided on: Oct-30-1985
Reported in: AIR1986MP215
Ram Pal Singh, J.1. Aggrieved by the judgment and decree passed by the Additional Judge to the Court of District Judge, Vidisha, in Civil Appeal No. 141-A of 1971 dated 6th March 1972, the appellant-defendants vhave preferred this appeal.2. The respondent-plaintiff filed a suit in the Court of Additional Civil Judge Class II, Basoda, for possession and mesne profits, against the appellant-defendants with the averment that he was the Bhumiswami of survey Nos. 7 and 59 measuring 8 bighas and 2 biswas of village Banwa, which he mortgaged with the defendants for Rs. 600/- only for a period of five years. After the stipulated period of five years, the plaintiff wanted to redeem the mortgage to which the defendants refused.3. The appellants/defendants repelled the case of the plaintiff, contested the suit and pleaded that in Samvat 2020, the plaintiff executed a 'Patta' (Ext D-1) for a period of five years. The defendants further pleaded that they have acquired the rights of Bhumiswami by op...
Tag this Judgment!Commissioner of Sales Tax Vs. Shivandas Tekchand
Court: Madhya Pradesh
Decided on: Oct-30-1985
Reported in: [1987]67STC174(MP)
J.S. Verma, Ag. C.J.1. This reference under Section 44(1) of the M. P. General Sales Tax Act, 1958 is at the instance of the Commissioner of Sales Tax to decide the following question of law, viz.:Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty imposed under Section 43 of the M. P. General Sales Tax Act, 1958 when the dealer maintained separate goods accounts for purchases of paddy from registered dealers and unregistered dealers and when taxable purchases from unregistered dealers of paddy were shown less in the returns which fact was sufficient to establish mens rea for action under Section 43 ?2. The dealer is engaged in the business of manufacture and sale of rice. The relevant period of assessment is 1971-72 ending on Diwali. Purchases of paddy from unregistered dealers were for an amount of Rs. 5,38,062. The paddy was utilised for manufacture of rice and was assessed to purchase tax. The dealer had shown the purchase tur...
Tag this Judgment!Jernail Singh Vs. Kanhaiyalal
Court: Madhya Pradesh
Decided on: Oct-17-1985
Reported in: AIR1986MP53
Ram Pal Singh, J. 1. By this civil second appeal, the appellant-tenant challenges the judgment and decree passed by the Additional District Judge, Sheopur Kalian, camp Morena, in Civil Appeal No. 3A of 1982 dated 14-7-1982. 2. Respondent-landlord filed a suit against the appellant-tenant, for his eviction from the non-residential suit premises situate on Malgodam Road, Morena, on the grounds mentioned in Section 12(1)(a) and (f) of the M. P. Accommodation Control Act, 1961 (for short, hereinafter referred to as 'the Act') and also prayed for a decree of Rs, 282.50. In brief, the case of the respondent-landlord was that the appellant-defendant is his tenant of the suit shop, but he now bona fide requires the said non-residential accommodation for his major son Laxminarayan, to start his business and he has no other reasonably suitable non-residential accommodation of his own in his occupation in the town of Morena. 3. Appellant-defendant repelled the contents of the plaint and averred t...
Tag this Judgment!Chandrahasji Maharaj Vs. Chief Controlling Revenue Authority I.E. Boar ...
Court: Madhya Pradesh
Decided on: Oct-16-1985
Reported in: AIR1986MP132
ORDERK.L. Srivastava, J. 1. This petition dt. 13-1-1983 under Articles. 226 and 227 of the Constitution of India is directed against the order passed by a Member of the Board of Revenue directing the application to be presented before the competent Court, 2. The facts giving rise to the present petition are these. The petitioner is a member of a Housing Society known as 'Bhartiya Grih Nirrnan Sahakari Sanstha Maryadit, Indore (respondent No. 5) registered under the M.P. Co-operative Societies Act, 1960. He sold 10.16 acres of his land to the said Sanstha by a registered sale deed dt. 23-11-1971. The sale deed was unstamped and was registered by respondent No. 4, the Sub-Registrar Indore. Later after impounding the document and a report being made by the respondent No. 4 to the respondent No. 3 the Collector of Stamps, Indore to the effect that the sale deed was not exempt from stamp duty and further that the sale deed was undervalued the latter after inquiry ordered (vide order dt. 18-...
Tag this Judgment!Commissioner of Sales Tax Vs. Dawar Brothers
Court: Madhya Pradesh
Decided on: Oct-14-1985
Reported in: [1986]61STC35(MP)
J.S. Verma, J.1. All these three references under Section 44(1) of the M.P. General Sales Tax Act, 1958, have been made at the instance of the Commissioner of Sales Tax in respect of the same dealer, to decide the common question of law arising out of the Tribunal's order relating to three different periods of assessment. The common question of law is as under :Whether, under the facts and circumstances of the case, prior to 1st September, 1967, tax on batteries was lawful as per entry No. 30 of Part II of Second Schedule to the M.P. General Sales Tax Act, 1958, or it was leviable as per entry No. 1 of Part II of Second Schedule 2. The dealer, M/s. Dawar Bros., carried on business in motor vehicles, motor parts and accessories, petrol, diesel and lubricants, etc. For the assessment years 1965-66, 1966-67 and 1967-68, the question arose about the rate at which sales tax was to be levied on the sale of batteries used in motor vehicles by this dealer. From 1st September, 1967, a specific ...
Tag this Judgment!Commissioner of Income-tax Vs. Perfect Pottery Co. Ltd.
Court: Madhya Pradesh
Decided on: Oct-07-1985
Reported in: [1987]163ITR493(MP)
J.S. Varma, J.1. The reference at the instance of the Revenue is made by the Tribunal under Section 256(1) of the Income-tax Act, 1961, to answer the following question of law, namely:--'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the amount of Rs. 1,38,000 (assessment year 1973-74) and Rs. 2,61,550 (assessment year 1974-75) being provisions for gratuity were a reserve and in directing the Surtax Officer to add the said amounts in the computation of capital base and to allow statutory deduction accordingly ?'2. The relevant assessment years are 1973-74 and 1974-75. In computing the capital base for the purpose of standard deduction, the Surtax Officer did not take into account the provision for gratuity made by the assessee at the sum of Rs. 1,38,000 for the assessment year 1973-74 and Rs. 2,61,550 for the assessment year 1974-75. The assessee appealed against this decision to the Commissioner of Income-tax (Ap...
Tag this Judgment!R.R.P. Singh Vs. Awadhesh Pratap Singh University, Rewa and ors.
Court: Madhya Pradesh
Decided on: Oct-03-1985
Reported in: AIR1986MP115; 1986MPLJ169
Gulab Chand Gupta, J. 1. The petitioner is a Registered Graduate of respondent No. 1 University and was a candidate for election as a representative of Registered Graduates of the University to the Court constituted under Section 20 of the M.P. Vishwavidyalaya Adhiniyam, 1973 (hereinafter referred to as 'the Act).The petitioner complains that 611 postal ballots were illegally and unjustifiably rejected-resulting in his defeat in the efection. The rejection of such a large number of ballot papers has been done according to the decision of respondent No. 2 on 20th March, 1984 (Annexure 'E') which according to the petitioner is illegal. The petitioner has accordingly approached this Court by filing this writ petition under Article 226 of the Constitution praying for a writ of certiorari for quashing the aforesaid order of the ; respondent No. 2 and also for a direction to the respondent No. 3 to re-count the rejected votes in accordance with law. 2. The facts of this case are similar to t...
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