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Madhya Pradesh Court December 1985 Judgments

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Dec 11 1985

Mohd. Yakub Ansari Vs. Devi Ahilya Vishwavidyalaya, Indore

Court: Madhya Pradesh

Decided on: Dec-11-1985

Reported in: AIR1987MP5

Sohani, J.1. This is a petition under Article 226 of the Constitution of India.2. The Material facts giving rise to this petition, briefly, are as follows : --The petitioner had appeared for the B.A. Part III examination held by the respondent University in March 1984. The examination centre of the petitioner was Islamia Karimia Degree College and the roll number assigned to the petitioner was 328. On 23-3-1984, While the petitioner was answering the first paper in Political Science, the Superintendent of the examination centre noticed, while on round, that the petitioner was inserting a chit in his under garment. The petitioner was, therefore, brought by the Superintendent to the Control Room and the Superintendent requested Dr. Sakalla to make a search. On search being made, a chit was recovered from the pocket of the petitioner but the petitioner snatched away that chit and ran away. Dr. Sakalla and a Peon ran after the petitioner but the petitioner could not be apprehended. Hence a...


Dec 11 1985

Daniel John Vs. Smt. Rajmaya

Court: Madhya Pradesh

Decided on: Dec-11-1985

Reported in: AIR1986MP245

P.C. Pathak, J. 1. This is a reference made by the District Judge, Sagar for confirmation under Section 17 of Divorce Act, 1869 (hereinafter referred to as the Act) of decree nisi passed by him under Section 14 of the Act, dissolving the marriage between the parties. 2. The petitioner/husband filed the petition under Section 10 of the Act for dissolution of marriage which took place on 7-5-1975, according to the custom prevalent amongst the Christians. After marriage both lived together in Naya Mohalla Ward of Sagar. As A result of wedlock, the respondent gave birth to male child by name Manish, now aged about four years. The petitioner is employed in Armed Force and is also a Hockey Player. In connection with his duties, he remained out of Sagar. After successful completion of training, the petitioner was permitted to keep his family with him at the place of posting. The petitioner requested the respondent to accompany him, but the respondent declined. Meanwhile, the respondent was em...


Dec 11 1985

Commissioner of Income-tax Vs. Onkar Jagannath Gujarathi and Sons

Court: Madhya Pradesh

Decided on: Dec-11-1985

Reported in: [1987]166ITR141(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 to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that two assessments should be made for two separate periods ?'2. The material facts giving rise to this reference, briefly, are as follows:In respect of the assessment year 1971-72, the assessee-firm filed two returns--one for the period up to September 20, 1970, and the other for the period ending on March 31, 1971--on account of the fact that one of the partners of the firm had expired and the firm was reconstituted with the widow of the deceased partner as a new partner. The Income-tax Officer made one assessment for the two periods but, on appeal, the Appellate Assistant Commissioner, following the decision of the M. P. High Court in Ganesh Dal ...


Dec 11 1985

M.P.S.R.T. Corporation Vs. Ram Kumari and anr.

Court: Madhya Pradesh

Decided on: Dec-11-1985

Reported in: 1(1986)ACC86

Ram Pal Singh, J.1. The appellants have preferred this appeal against the claim award passed by the Motor Accidents Claims Tribunal, Gwalior, (for short, hereinafter called 'the Claims Tribunal'), in claim Case No. 65 of 1974 dated 28-8-1974.2. Appellant No. 1 is the owner of bus No. MPC 5071 and appellant No. 2 its driver. On 3-7-1972 this bus was coming from Rewa to Gwalior. When it stopped at Jhansi Bus Stand, the respondents, who are wife and husband, respectively, boarded the bus. When the bus reached near Samodhan, due to the rash and negligent driving of appellant No. 2, the bus became out of control, running in a high speed, crossed the road and fell in a ditch by the side of the road. Due to this, there was a great jerk, and the respondent claimant Ramkumari was hit by the seat in front of her, which fell on her leg and her right leg bone was fractured. The respondents some how reached Gwalior, where she was admitted in Kamla Raja Hospital and was X-rayed and plastered. The cl...


Dec 10 1985

Chuhadmal Takanmal Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Dec-10-1985

Reported in: (1986)53CTR(MP)436; [1987]166ITR12(MP)

B.M. Lal, J.1. This is a reference made by the Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act '), for answering the following questions:'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was the owner of the watches and thus including the value thereof in the assessment of the assessee ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Department had discharged its burden for establishing concealment of income by the assessee for the year under consideration and thus confirming the penalty of Rs. 90,000 levied by the Inspecting Assistant Commissioner of Income-tax?' 2. This reference arises out of assessment of income for the assessee for the year 1974-75.3. The facts leading to this reference are as under : On J...


Dec 10 1985

Commissioner of Income-tax Vs. Basna Vikas Khand Sahakari Vipanan Sans ...

Court: Madhya Pradesh

Decided on: Dec-10-1985

Reported in: [1987]166ITR46(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 questions of law :' (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in setting aside the penalty imposed under Section 271(1)(a) of the Income-tax Act for an apparent mistake of calculation in working out the penalty ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal should have directed the Income-tax Officer to recalculate the penalty according to law ?' 2. The material facts are these : The assessee is a co-operative society. The relevant assessment year is 1973-74 for which the previous year ended on June 30, 1972. For that assessment year, the voluntary return of income was to be filed on or before August 15, 1973. The return was filed actually on October 8, 1975. The Income-tax Officer imposed a penalty of Rs. 11,570 under Section 271(1)(a) which was co...


Dec 10 1985

Commissioner of Income-tax Vs. M.P. State Electricity Board

Court: Madhya Pradesh

Decided on: Dec-10-1985

Reported in: [1987]166ITR24(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 decision of the following question of law :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in its conclusion that the Madhya Pradesh State Electricity Board, the assessee herein, is a company, being a licensee within the meaning of the Electricity (Supply) Act, 1948, specified in the proviso to Section 34(3)(a) of the Income-tax Act, 1961, and that the assessee is exempt from providing and maintaining a development rebate reserve as required under Section 34(3)(a) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in allowing the claim of the assessee-Electricity Board to the allowance of development rebate as admissibleunder Section 33(1)(b)(B)(iv) read with Section 34(3)(a) of the Income-tax Act 1961, in the computation ...


Dec 10 1985

Rameshchandra Vs. M.P. State Road Transport Corporation

Court: Madhya Pradesh

Decided on: Dec-10-1985

Reported in: 1(1986)ACC171

K.L. Shrivastava, J.1. This appeal under Section l10-D of the Motor Vehicles Act 1939 (for short 'the Act') is directed against the Award dated 3-2-1983 made by the Motor Accidents Claims Tribunal, Dhar in Claim Case No. 96 of 1981 whereby the appellant's claim has been only partly allowed.2. The undisputed facts of the case are that at about 8.00 a.m. in the morning of 4th January 1981, the appellant from the village Bag was travelling by the passenger bus bearing registration No. M.P.W. 8188 belonging to the M P. State Road Transport Corporation, Bhopal (respondent No. 1). The bus met with an accident on the bridge of the river Agar which is situated at a distance of 6 k ms. from Bag. Colliding against the poles of the bridge, it has fell down on the bed of the river. At the relevant time it was being driven by Gokul Prasad, the respondent No. 2, the employee of the Corporation.3. The appellant filed the claim petition under Section l10-A of the Motor Vehicles Act on 1-7-81 According...


Dec 10 1985

Jhumali and anr. Vs. Mangilal and ors.

Court: Madhya Pradesh

Decided on: Dec-10-1985

Reported in: 1(1986)ACC159

K.L. Srivastava, J.1. This appeal under Section 110-D of the Motor Vehicles Act 1939 (for short 'the Act') is directed against the award dated 7-3-1983 made by the Motor Accident Claims Tribunal Jhabua in Claim Case No, 9 of 1982 whereby the appellants' claim for compensation has been allowed but partly.2. It is not in dispute that on 30-6-82 at about 11.00 a.m. the deceased Khelsingh aged about 15 years had sustained injuries in a motor accident and had died soon thereafter as a result thereof. The car belonging to the respondent no 2, driven by his driver respondent No. 1 and insured with respondent No. 3 against third party risk had dashed against the deceased. Mst. Jhumali aged 40 years the appellant No. 1 is the widowed mother of the deceased and the appellant No. 2 aged 8 years is his brother.3. According to the claim petition filed on 12-7-1982 the appellant at the time of the accident was in the service of one Makna (P.W. 2) at the rate of Rs. 5/- per day and meals. The acciden...


Dec 09 1985

Commissioner of Income-tax Vs. Ganga Engineering Works

Court: Madhya Pradesh

Decided on: Dec-09-1985

Reported in: (1986)52CTR(MP)297; [1987]165ITR795(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 legally justified in directing the allowance of deduction under Section 80J of the Income-tax Act, 1961, to the assessee in respect of the assessment year 1975-76 ?'2. The material facts giving rise to this reference are as follows : The assessee is a firm carrying on business in the manufacture of spare parts of machinery. The assessment year in question is 1975-76. While framing the assessment for the assessment year in question, the Income-tax Officer did not allow any deduction under Section 80J of the Act, as the assessee had not, in the return, made any claim for deduction under Section 80J of the Act. When the matter came up in appeal before the Commissioner of In...


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