Madhya Pradesh Court November 1985 Judgments
Anant Laxman Purohit Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-30-1985
Reported in: AIR1986MP149
P.D. Mulye, J.1. The petitioner, who is a socio-political worker, a freedom fighter, a a ex-member 'of the Indore Municipal Corporation, a person highly interested in the Co-operative Movement and in various other social and cultural activities as also a member shareholder of respondent No. 9, Indore Pa rasper Sahakari Bunk Ltd. Indore, has fifedthis petition under Article 226 of the Constitution of India seeking a writ of mandamus commanding respondent No. 1 the State of M,P. to launch immediate prosecution of respondents No. 3, Shri C.P. Arora (then) Joint Registrar, Co-operative Societies Indore, respondent No. 6 Shri R.G. Nikkan (then) Assistant Registrar, Co-operative Societies, Indore, respondent No. 7 the Manager, Indore Parasper Sahakari Bank, Indore and respondent No. 11 Shri D.Y. Munnawar (then) Revenue Commissioner, Indore and to initiate departmental enquiry against them to impose appropriate penalties. He has also prayed that ; a writ of mandamus ordering respondents Nos. ...
Tag this Judgment!Dr. Ravishanker Tapa Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-29-1985
Reported in: [1987]165ITR81(MP)
J.S. Verma, Actg, C.J. 1. This is a reference at the instance of the assessee, on a direction given by this court, under Section 256(2) 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, it was open to the assessee to agitate in reassessment proceedings under Section 147 of the Income-tax Act, that the share income from M/s. Motilal Dhannilal Tapa was the income of the joint family and was wrongly included in his individual income in the original assessment ?'2. The material facts are these. The assessee is a medical practitioner. During the assessment year 1967-68, he was also a partner in a firm styled as M/s. Motilal Dhannilal Tapa, Mandla. The original assessment for this assessment year of the assessee was completed on March 7, 1968, on an income of Rs. 12,770 out of which Rs. 1,500 was his professional income. Thereafter, the Income-tax Officer reopened the proceedings under Section 147(a) of ...
Tag this Judgment!S. Rajendra Singh Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-29-1985
Reported in: [1987]165ITR712(MP)
J.S. Verma, Actg. C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee for answering the following question of law, namely : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that the assessee made a cash gift of Rs. 50,000 to his wife on October 27, 1970, and not the gift of a property situated at Bombay of the value of Rs. 65,000 in terms of the gift deed dated October 27, 1970?' 2. It may be mentioned that the assessee had applied for reference of three questions in the application under Section 256(1) of the Act, out of which the question referred was question No. 1 only. While referring question No. 1 alone under Section 256(1) of the Act, the Tribunal did not refer the remaining two questions. We are, therefore, concerned with the decision, in this reference, of the only question referred to us by the Tribunal. 3. The material facts are these. The assessee is...
Tag this Judgment!Dhirendra Nath Sharma Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Nov-28-1985
Reported in: AIR1986MP122; 1985MPLJ786
J.S. Verma, Acg. C.J. 1. The challenge made in this petition is to the constitutional validity of Section 170-A and Section 170-B of the M.P. Land Revenue Code, 1959 (hereinafter referred to as the Code) as well as the notification No. F-16-1-81-II-XXV, dated 15th April 1981 (Annexure-A) issued by the Governor of Madhya Pradesh in exercise of the powers conferred by sub-para (1) of para 5 of the Fifth Schedule to the Constitution of India. This order shall also dispose of the entire batch of petitions in which the validity of these provisions has been challenged on account of which all these petitions were heard together. 2. The history of legislation together with the relevant provisions may be stated at the outset. The M.P. Land Revenue Code, 1959, came into force with effect from 2-10-1959. Section 165 relates to rights of transfer and in Sub-section (1) it says that a Bhumiswami may transfer any interest in his land subject to the other provisions of this section and the provisions...
Tag this Judgment!Kalluram Kesharvani Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-28-1985
Reported in: AIR1986MP204; 1987MPLJ102
Pathak, J.1. This petition under Article 226 of the Constitution has been filed challenging the recovery certificate Annexure F/1 whereby the respondents intended to recover Rs. 25920/- from the petitioner towards the alleged loss on account of resale of Tenduleaves of Forest unit No. 19-B. Morha and for refund to earnest money Rs. 5,000/-. 2. The facts are that in response to Tender Notice, published in M.P. Gazette dt 27-12-1978, inviting tender for sale of right of collection of Tendu leaves, among others, of unit No. 19-B Morha, forest division Rewa, the petitioner submitted a tender along with deposit of earnest money Rs. 5000/- on 19-1-1979 before Conservator of Forest, Jabalpur. The quantity of Tendu leaves was 1200 standard bags and the upset price was Rs. 108/-per beg. The petitioner on learning about general boycott by the prospective purchasers to persuade the government to bring down the prices, allegedly submitted an application (Ann.A) on 20-11-1979 to the Conservator of ...
Tag this Judgment!inderabai and ors. Vs. M.P. Rajya Parivahan Nigam and ors.
Court: Madhya Pradesh
Decided on: Nov-28-1985
Reported in: 1(1986)ACC307
P.D. Mulye, J.1. The claimant-appellants have filed this appeal Under Sec. 110-D of the Motor Vehicles Act against an award dated 15th May, 1982 passed by the Motor Accident Claims Tribunal, Mandleshwar in Claim Case No. 11 of 1985, whereby he has dismissed the claim for Rs. 1,00,000/-.2. The facts giving rise to this appeal, may be stated brief, thus ; The deceased Sadashiv was travelling in a MPSRTC bus No. CPH-8096 and was going from Indore to Nasik. The said bus was driven by Usman Gani, respondent No. 2. When bus reached near village Baroo, truck No. DHG-5400 came from the opposite direction. The said truck was owned by respondent No. 3 Kuwarjeet SiDgh and was being driven by respondent No. 4 Uttam Singh. The said truck was insured with respondent No. 5 the Oriental Fire and General Insurance Co. Ltd. A collision took place between the bus and the truck and Sadashiv received injuries in his right hand as a result of which the same had to be amputated. The said accident took place ...
Tag this Judgment!Century Cement Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-25-1985
Reported in: 1987(11)ECC118; 1987(10)LC688(MP); 1987(30)ELT81(MP)
J.S. Verma, Ag. C.J.1. This order shall also dispose of Misc. Petition No. 2449 of 1983. Both these petitions are between the same parties and involve the same point for decision.2. The petitioner-company is (a) manufacturer of portland cement. A dispute arose between the parties whether for the period from 1st October, 1975 to 8th January, 1976, the cost of packing in gunny bags could be included in the value for charging excise duty on cement under Section 4(4XdXi) of the Central Excises and Salt Act, 1944. The petitioner's contention that the cost of packing ought not to be included in the value for purpose of charging excise duty on cement being rejected by the respondents, Misc. Petition No. 704 of 1976 was filed in this Court by the petitioner to assail that decision. The petitioner had also paid duty on the cost of packing under protest for the period from 30th October, 1975 to 8th January, 1976, even though no such duty had been paid for the period from 1st October, 1975 to 29t...
Tag this Judgment!Chuharmal Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-25-1985
Reported in: 1987(14)ECC228
ORDERJ.S. Verma, Ag. C.J.1. By this petition under article 226 of the Constitution, the petitioner challenges the order dated 26-12-1975 (Document No. 6) passed by the Collector of Cental Excise, Nagpur, directing confiscation of 565 wrist watches seized from the petitioner's possession on 12-5-1973 under Section 111 of the Customs Act, 1962 and imposition of penalty of Rs. 2,00,000 under Section 112 of the Act as well as the order dated 10-8-1979 (Document No. 8) passed by the Central Board of Excise and Customs dismissing the petitioner's appeal and thereafter the order dated 8-1-1981 (Document No. 12) passed by the Government of India dismissing the petitioner's revision.2. The material fact? which are beyond controversy at this stage are these, on 12-5-1973 in a search made of the petitioner's bed-room at Durg, a total of 565 wrist watches of foreign make valued at Rs. 87, 455 were seized from a suitcase, a secret cavity in a locked steel almirah, and behind the almirah concealed i...
Tag this Judgment!The Oriental Fire and General Insurance Co. Ltd. Vs. Madan and ors.
Court: Madhya Pradesh
Decided on: Nov-25-1985
Reported in: 1(1986)ACC429
R.K. Vijayvargiya, J.1. This order shall also dispose of Misc. Appeal Nos. 205 of 1982 The Oriental Fire Co. v. Nasruddin and Ors. 206 of 1982 The Oriental Fire Co. v. Sardar and Ors. 182 of 1982 Nasruddin v. Rameshwar and Ors. 213 of 1982 Parvatibai and Anr. v. Madan and Ors. and 216 of 1982 (Parvatibai and Anr. v. Sardar and Ors.) as all these appeals are directed against the award dated 30-4-1982 passed by the Member, Motor Accidents Claims Tribunal, Dhar in Claim Cases Nos. 2 of 1981, 4 of 1981 and 5 of 1981.2. The material facts giving rise to these appeals are as follows : Tractor trolly No. C.P.F. 8956 belonged to Parvatibai at the relevant time. It was being driven at the time of the accident by Rameshwar Patidar son of Parvatibai. Kaliya and Sumaria who were labourers engaged by Rameshwar were travelling in the said trolley. The appellant Nasruddin was also travelling in the trolley. In the trolley some bricks were being transported in the trolly. The tractor was proceeding fr...
Tag this Judgment!Dharamsi Morarji Chemical Co. Ltd. Vs. Union of India (Uoi) and anr.
Court: Madhya Pradesh
Decided on: Nov-20-1985
Reported in: 1987(11)ECC113; 1987(11)LC19(MP); 1987(30)ELT62(MP)
J.S. Verma, Ag. C.J.1. This order shall also dispose of Misc. Petition No. 311 of 1982, both of which relate to the same petitioner and involve substantially the same point for decision.2. The petitioner-company has a factory at Kumhari in district Durg in the State of Madhya Pradesh and another at Ambarnath in the State of Maharashtra, where it manufactures sulphuric acid as well as oleum. We are concerned in these petitions only with the manufacture of these chemicals at the factory at Kumhari and the payment of excise duty thereon. During the relevant period, the sulphuric acid manufactured by the petitioner-company at Kumhari was used mainly for captive consumption to manufacture fertilizers and other goods and a small part alone was sold as sulphuric acid itself while the entire quantity of oleum manufactured at Kumhari was used for captive consumption to manufacture other goods. The price lists submitted by the petitioner company showing the assessable value of sulphuric acid and...
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