Madhya Pradesh Court December 1985 Judgments
Commissioner, Nagar Palika Nigam, Gwalior and anr. Vs. Patiram Sharma
Court: Madhya Pradesh
Decided on: Dec-27-1985
Reported in: 1986MPLJ726
Ram Lal Sing, J. 1. Appellant/defendants have challenged the judgment and decree passed by Fourth Additional District Judge, Gwalior, in Civil Suit No. 10-B of 1976 dated 21st August 1978 in this Court, by this appeal filed, under S. 96. Civil Procedure Code.2. Respondent-plain tiff filed a suit against appellant-defendants for the back salary and other benefits, amounting to Rs. 15,240.00 on 10.12.1974 in the trial Court. According to the plaintiff, he entered the service of the appellants/defendants in 1948 as a lower division clerk. In 1960 he was promoted as Upper Division Clerk, and he' continued to work in the same post till 10-12-1971, when he was retired. Vide order and letter dated 21-10-1970, the Commissioner, Municipal Corporation, Gwalior, intimated the plaintiff that he would be retired from the service with effect from 10-12-1971 and, therefore, he should avail all the benefits of leave due to him. Consequent upon it, the plaintiff applied for earned leave and other leave...
Tag this Judgment!Shivlal and ors. Etc. Vs. Smt. Rukmabai and ors.
Court: Madhya Pradesh
Decided on: Dec-17-1985
Reported in: AIR1986MP228; [1988]64CompCas418(MP)
K.L. Srivastava, J.1. This order shall also dispose of the Misc. Appeal No. 55 of 1981 filed by the Insurer against the one and the same award dated 17-11-.1980 passed by the Motor Accident Claims Tribunal Ratlam in Claim Case No. 16 of 1977.2. It may be stated at the outset that the appeal No. 26 of 1981 is by the owners of the accident vehicle and the other appeal is by the insurer. The claimants have filed cross-objections.3. For the purpose of these appeals it is no longer in controversy that the tractor bearing Registration No. MPU 5571 belonging to Shivlal and Kanhaiyalal (the appellants in appeal No. 26/81) was involved in an accident and had turned turtle at about 11.30 a.m. on 24-4-77 on the road between Bibdod and Ratlam ahead of the culvert from Sagod. At the time of the accident the vehicle was being driven by Shivlal and was insured (vide Ex. P/3) with the appellant in M. A. No. 55/81. Laxminarayan an agriculturist aged about 50 years who was travelling by the tractor whic...
Tag this Judgment!Commissioner of Income-tax Vs. Girdharilal Kanchhedilal
Court: Madhya Pradesh
Decided on: Dec-17-1985
Reported in: [1987]166ITR296(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 Revenue for answering the following question of law :' (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 make two separate assessments for the two periods ? (2) Whether, on the facts and in the circumstances of the case and in view of 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) ' 2. The material facts are these : The relevant assessment year is 1975-76. The assessee is a partnership firm. On May 11, 1974, during the relevant previous year, one of the partners, viz., Jankivallabh Kathal, died and a fresh partnership was constituted with effect from May 12, 1974, by a fresh partnership ...
Tag this Judgment!Commissioner of Income Tax Vs. Dhannamal.
Court: Madhya Pradesh
Decided on: Dec-17-1985
Reported in: (1986)55CTR(MP)213
J. S. Verma, Actg. C.J. - This is a reference under s. 256(1) of the Income-tax Act at the instance of the revenue to answer the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in observing that as a result of partial partition in an HUF, share income from the firm constituted by the erstwhile members of the HUF will be the income of the HUF consisting of Karta and his wife, and not the income of an individual ?2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in coming to the conclusion that the share income of the minor could not be included under s. 64 of the IT Act, 1961, in the case of Shri Dhannamal ?'2. The relevant assessment years in the present case are 1972-73 to 1975-76. In respect of some assessee, the same questions on the same facts for some other years were referred to this Court for decision and that decision is reported in CI...
Tag this Judgment!Rajendrasingh Bharatsingh Chouhan Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-16-1985
Reported in: [1987]166ITR271(MP)
J.S. Verma, Actg. C.J. 1. This reference under Section 256(1) of the Income-tax Act, 1961, is 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 Appellate Tribunal was justified in holding that the order of the Income-tax Officer refusing registration had been passed under Section 185(5) ofthe Act '2. The material facts are these. The relevant assessment year is 1973-74. During that year, the assessee filed an application seeking (declaration of) registration as a (registered) firm under Section 185 of the Income-tax Act, 1961. The Income-tax Officer, by order dated February 12, 1976, refused registration under Section 185(5) of the Act and completed the assessment. The assessee filed an appeal to the Appellate Assistant Commissioner against the refusal of registration by the Income-tax Officer under Section 185(5) of the Act. The appeal was obviously filed under Section 246(j) of the Ac...
Tag this Judgment!The New India Assurance Company Vs. Gyasobai and ors.
Court: Madhya Pradesh
Decided on: Dec-13-1985
Reported in: 1(1986)ACC61
Ram Pal Singh, J.1. The appellants have preferred this appeal under Section 110-D of the Motor Vehicles Act, 1939, aggrieved by an award passed by the Motor Accidents Claims Tribunal, Gwalior (for short, hereafter called 'the Claims Tribunal'), in Claim Case No. 22 of 1974 dated 23-8-1976.2. One Kailash Singh, who who was the husband of respondent No. 1 and son of respondent No. 2, died on 27-2-1971 when he met with an accident and a claim for compensation was filed before the Claims Tribunal by respondents Nos. 1 and 2. Appellant No. 1 is the Insurance Company represented by Shri S.K. Dubey, advocate. Shri Dubey has submitted that he does not want to press this appeal any more and it be, therefore, dismissed as not pressed. Shri B.S. Bais, learned Counsel appearing on behalf of respondents No. 1 and 2, submited that he has preferred a cross-objection and, according to it, the award amount should be increased and the interest should also be increased. Considering the request of Shri S....
Tag this Judgment!Pirbux Vs. Babulal
Court: Madhya Pradesh
Decided on: Dec-12-1985
Reported in: AIR1987MP18; 1986MPLJ720
C. P. Sen, J. 1. The learned single Judge has referred the following two questions for decision by a larger Bench with a request to hear and decide the revision itself : --(1) Whether the applicant-plaintiff has acquired any vested right to file a revision in this Court under Section 115, C.P.C. on the date of filing the present suit ?(2) If the answer to question No. 1 is in the affirmative, whether the present revision in this Court is unaffected by the amendment of Section 115, C.P.C. by amending Act. No. 29 of 1984?This Order will also dispose of Civil Revisions Nos. 1460/84, Bhailal v. Ramakant @ Soukhilal, 103/85, Shankerlal v. Illahi; 204/85, Ramniwas Gupta and Ors. v. Jamnadas andanother; 277/85, Sanjeev Jain v. Balkrishna Agarwal and Ors., 289/85, Bharatlal Seth v. Municipal Council, Maharajpur; 354/85, Ramchani and Ors. v. Ram Prasad Tiwari and 458/85, Smt. Ramsakhbai and Anr. v. Santosh Kumar in which cases also the aforesaid questions have been referred to the larger Bench....
Tag this Judgment!Commissioner of Income-tax Vs. Life Insurance Corporation
Court: Madhya Pradesh
Decided on: Dec-12-1985
Reported in: (1986)52CTR(MP)278; [1987]166ITR191(MP)
Sohani, J. 1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that where regular assessment of an employee has been completed and the amount of tax fully paid by him, the Income-tax Officer (TDS) has no jurisdiction under Section 201 of the Act, 1961, to demand further tax from the employer in respect of the tax short-deducted relating to such employee ?'2. The material facts giving rise to this petition, briefly, are as follows : In accordance with the provisions of Section 206 of the Act, the Divisional Manager of the Life Insurance Corporation of India, Sagar, filed for the assessment year 1977-78, the annual return of salary income in respect of its employees showing the amount of tax deductible under Se...
Tag this Judgment!Perfect Pottery Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-12-1985
Reported in: [1987]166ITR196(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 to decide the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the amounts of Rs. 16,905 and Rs. 518 spent on repairs of machinery and bhatta and chimneys, respectively, were allowable as business expenditure ? (2) Whether the amount of Rs. 10,444 for which a provision was made for overtime wages could be allowed as a deduction in computing the total income ?' 2. The material facts are these: The assessee is a limited company deriving income from manufacture and sale of sanitary pipes, fire bricks, etc., at Jabalpur. The relevant assessment year is 1971-72 for which the corresponding previous year ended on December 31, 1970. The assessee claimed a deduction of Rs. 16,905 on account of repairs to the machinery during the relevant period and also a deduction for provision made for overtime wages to its workmen amounting...
Tag this Judgment!Commissioner of Income-tax Vs. Bhagwandas Dwarkadas
Court: Madhya Pradesh
Decided on: Dec-12-1985
Reported in: [1987]163ITR272(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 Revenue to decide the following question of law:'Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the Commissioner was not correct in concluding that the two separate assessment orders passed by the Income-tax Officer were erroneous and prejudicial to the interests of the Revenue?'2. The material facts are these : The relevant assessment year is 1974-75. M/s. Bhagwandas Dwarkadas was a partnership firm carrying on business in foodgrains, etc., at Mandla. It was originally constituted under a deed of partnership dated December 19, 1952, and consisted of three partners, namely, Dwarkadas Agrawal, Kapoorchand Agrawal and Radhelal Agrawal. On September 26, 1973, one of the partners, viz., Radhelal Agrawal, retired from the firm. The partners executed a deed of dissolution on September 26, 1973, and the accounting was ...
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