Madhya Pradesh Court November 1985 Judgments
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Dilipsingh Vs. Malam Singh and anr.
Court: Madhya Pradesh
Decided on: Nov-20-1985
Reported in: AIR1986MP270
ORDERT.N. Singh, J. 1. Heard counsel for both sides. This matter has to be disposed of at the threshold at the admission stage before the parties sink deep into the procedural quagmire and reach a point of no return. The point agitated is short and simple though it involves a tricky and ticklish question of law. By the Impugned order, the defendant-petitioner's application was dismissed summarily without holding an enquiry into his grievance. The application was filed under Section 151 of the Code of Civil Procedure read with Section 8 of the Suits Valuation Act with the prayer that the Court may return the plaint to the plaintiff with the direction for filing the same in the proper Court having jurisdiction over the subject-matter of the dispute. The trial Court took the view that the application was misconceived because it was not open to the defendant to raise the objection without filing a written statement. Nothing more is said as to why the application was not entitled to conside...
Laxmi Narayan Nayak Vs. Ramratan Chaturvedi and ors.
Court: Madhya Pradesh
Decided on: Nov-19-1985
Reported in: AIR1986MP165; 1986MPLJ261
J.S. Verma, Ag. C. J. 1. The only question for decision by us is whether an appeal under Clause 10 of the Letters Patent is tenable against an interlocutory order passed in an election petition by a single Judge which amounts to a 'judgment' within the meaning of that expression used in Clause 10. This question has to be answered on the assumption that the . right of appeal under Clause 10 of the Letters Patent subsists notwithstanding the enactment of M.P. Uchcha Nyayalaya (Letters Patent Appeals Samapti) Adhiniyam (29 of 1981) abolishing the right of such appeals since this enactment has been held to be constitutionally invalid by a Full Bench of this Court in Balkrishna Dass v. Perfect Pottery Co. Ltd. AIR 1985 Madh Pra 42. In case it is held that such an appeal is tenable, the appeal has to be heard and decided on merits by a Division Bench which will also decide whether the impugned interlocutory order passed in the election petition amounts to a 'judgment' within the meaning of t...
Union of India (Uoi) and anr. Vs. Income-tax Appellate Tribunal and
Court: Madhya Pradesh
Decided on: Nov-19-1985
Reported in: (1986)57CTR(MP)320; [1987]164ITR600(MP)
P.D. Mulye, J.1. This order shall also govern the disposal of M.P. Nos. 1023 of 1983, 1024 of 1983, 1025 of 1983, 1026 of 1983, 1027 of 1983, 1028 of 1983, 1059 of 1983 and 1060 of 1983 as all these petitions arise between the same parties out of a common order passed by the Income-tax Appellate Tribunal on a common question of law, which are filed under Article 226 of the Constitution of India, in the matter of reference application under Section 27(1) of the Wealth-tax Act, 1957, regarding respondent No. 2 for the assessment years 1969-70 to 1977-78.2. The facts giving rise to this petition may be stated, in brief, thus: The Wealth-tax Officer, B-Ward, Circle-1, Indore, assessed the wealth ofrespondent No. 2 under Section 16(3) of the Wealth-tax Act, 1957, by his separate assessment orders passed for different assessment years 1969-70 to 1977-78. The said Wealth-tax Officer has commonly observed in hisassessment orders in all the assessment years as under :'The value of life interest...
Madhya Pradesh State Road Transport Corporation Vs. Daulal and ors.
Court: Madhya Pradesh
Decided on: Nov-19-1985
Reported in: 2(1986)ACC300
P.D. Mulye, J.1. The appellant has tiled this appeal under Section 30 of the Workmen's Compensation Act against the decision given by the Commissioner for Workmen's Compensation, Indore, in Case No. 13 of 1981 on 11-7-1983 whereby he has awarded a compensation of Rs. 16,800/- plus interest at the rate of 6 per cent from 12-7-1980 and 25 per cent penalty over the amount of Rs. 16,8000/-.2. The facts giving rise to this appeal may be stated, in brief, thus:The respondents-claimants are the legal representatives of the deceased workman Omprakash, who was employed by the appellant as a helper and was being paid Rs, 400/- per month as his wages ; that on 12-6-1980 the deceased Omprakash received personal injury by accident arising out of and in the course of his employment, resulting in his death on the same day. According to the claimants at the relevant time of the accident the deceased was on duty as a helper in the Depot of the appellant and while he was working below the motor vehicle ...
Mohammad Vs. Nemichand and anr.
Court: Madhya Pradesh
Decided on: Nov-08-1985
Reported in: AIR1986MP155
Ram Pal Singh, J. 1. The appellant-tenant has challenged the judgment and decree passed by the Fifth Additional Judge to die Court of District Judge, Gwalior, in Civil Appeal No. 25A of 1979 dated 13-10-1983 in this civil second appeal.2. Respondent No. 1 plaintiff, the landlord of the non-residential suit premises, filed a' suit on 4-9-1974 for-eviction against the appellant-tenant and respondent No. 2, in the Court of Civil Judge Class II, Gwalior, According to the plaint of die respondent-landlord, appellant-defendant No. 1 is the tenant of non-residential accommodation, house No, 100 in Ward. No. 30 of Gwalior' City, on a monthly rent of Rs. 100/-. The suit premises were given to defendant No. 1 for doing the business of laundry on 1-7-1967 and a contract (Ext. P. 1-C) was entered into by the Parties, according to which the defendant undertook that he shall neither sub-let the premises nor do die business of laundry in partnership. According to the plaintiff, the appellant-defendan...
Kantilal and ors. Vs. Chairman, Town Improvement Trust, Ratlam and ors ...
Court: Madhya Pradesh
Decided on: Nov-04-1985
Reported in: AIR1986MP134
P.D. Mulye, J. 1. The petitioners, who are residents of Ratlam and some of the holders of the plots situated in the Colony known as Lal Bahadur Shastri Nagar have filed this petition in their individual capacity as also on behalf of the plot holders of the said colony in a representative capacity under Arts. 226 and 227 of the Constitution of India, to quash part 2 of the Resolution dated 18-4-1983 (Annexure-M) passed by respondent No. 1 and that the lease granted on 1-7-1983 by Respondent No. 1 in favour of Respondent No. 3 in pursuance of the said Resolution be quashed being void and thus the Res. No. 1 be directed not to act upon it, in the matter of M.P, Town Improvement Trust Act, 1960. 2. The facts giving rise to this petition, which are no longer in dispute, may be stated, in brief, thus: the plot holders of Shastri Nagar Colony, Ratlam have an Association named 'Nagar Vikas Samiti, Shastri Nagar, Ratlam' of which the plot holders and the residents in the said colony are its mem...
Commissioner of Income-tax Vs. Shree Synthetics Limited
Court: Madhya Pradesh
Decided on: Nov-04-1985
Reported in: [1986]162ITR819(MP)
P.D. Mulye, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the Commissioner of Income-tax, Bhopal, has made this reference under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court on the following questions of law :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law holding that the expenditure incurred by the assessee on serving meals, tea, coffee and light refreshments to its trade clients was an allowable business expenditure and that such expenses are not hit by the provisions of Section 37(2B) of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance of Rs. 6,03,410 out of the expenditure of Rs. 14,35,224 claimed by the assessee under Section 35D(1) of the Income-tax Act, 1961 ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that f...
Commissioner of Income-tax Vs. Dusad Industries
Court: Madhya Pradesh
Decided on: Nov-04-1985
Reported in: (1986)51CTR(MP)217; [1986]162ITR784(MP)
P.D. Mulye, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the Commissioner of Income-tax, Bhopal, has made this reference under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court on the following question of law : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the additions of Rs. 24,481 and Rs. 66,990 made by the Income-tax Officer for the assessment years 1979-80 and 1980-81, respectively, being sales tax subsidy received by the assessee ' 2. The facts giving rise to this reference, as per the statement of case received may be stated, in brief, thus : During the two years in question, the respondent-assessee received sales tax subsidies of Rs. 24,481 and Rs. 66,990, respectively. The Income-tax Officer was of the opinion that these receipts were revenue in nature and, as such, liable to be taxed as the income of the assessee. Consequently, he added these amounts in the ass...
Commissioner of Income-tax Vs. Kheta Sons and Co.
Court: Madhya Pradesh
Decided on: Nov-04-1985
Reported in: (1986)55CTR(MP)35; [1986]162ITR833(MP); 1986MPLJ360
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 Revenue to answer the following questions of law, namely : ' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in confirming the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to pass two separate assessment orders for the two periods 2. Whether, on the facts and in the circumstances of the case, and keeping in view the specific provisions in the Income-tax Act, the Appellate Tribunal was justified in relying on the provisions of the Partnership Act, particularly those of Section 42(c), as against the express provisions of the Income-tax Act, 1961 ' 2. The assessee is a registered firm which was constituted initially under a partnership deed dated April 7, 1967, comprising of three partners. One of the partners, Magan Bhai Kheta, died on June 25, 1974, as a result of which a n...
Commissioner of Sales Tax Vs. Gajanan Bidi Leaves Co.
Court: Madhya Pradesh
Decided on: Nov-04-1985
Reported in: 1985MPLJ783; [1986]62STC203(MP)
J.S. Verma, Ag. C.J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, to decide the following question of law, namely :Whether, in the facts and circumstances of the case, the Tribunal was justified in accepting secondary evidence, i.e., photostat copy of the C form and certificate of the sales tax authority of the issuing State, to allow the benefit of concessional rate of tax to the appellant on his inter-State sales when rules 8 to 8F under the Central Sales Tax Rules, 1957, do not provide admission of such secondary evidence 2. The material facts are these: The relevant period of assessment is 10th November, 1970, to 18th October, 1971. The dealer claimed levy of sales tax at concessional rate on sale of 'tendu patta' by it for the amount of Rs. 1,13,182. This claim by the dealer was rejected on the ground that it was not supported by production of a declaration in form C as required by the statutory provisions. The dealer had merely prod...
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