Madhya Pradesh Court March 1985 Judgments
Chhote Lal Rewaprasad Vs. Commissioner of Income Tax.
Court: Madhya Pradesh
Decided on: Mar-31-1985
Reported in: (1986)51CTR(MP)282
J. S. Verma, J. - This reference under s. 256(1) of the IT Act is at the instance of the assessee, to answer the following questions of law, namely :'1. Whether, on the material on record, there is justification in law to hold that by the death of one of the partners, there was only a change in the constitution of the firm ?2. Whether, on the facts and in the circumstances of the case, only one assessment could be made for the entire accounting period or two assessments should have been made - one till the date of death of one of the partners and the other subsequent thereto ?'2. The assessee is a registered firm, carrying on business in grains. The firm had four partners, out of whom one, namely Rewaprasad, died on 17-3-1973. For the asst. yr. 1974-75, accounting year ending on Diwali in the year 1973, the assessee filed two retuns one for the period 5-11-1972 to 16-3-1973, and the other for the period 17-3-1973 to Diwali 1973, the date of death of Rewaprasad being the print of demarc...
Tag this Judgment!Jhangloo and ors. Vs. Tularam and anr.
Court: Madhya Pradesh
Decided on: Mar-29-1985
Reported in: AIR1986MP33
S. Awasthy, J. 1. This is defendants' appeal against the judgment and decree (preliminary) passed against them in Civil Suit No. 19-A/80 of the Court of District Judge, Raipur, dt. 1-4-1982, for partition and possession of half share in the agricultural lands, houses, thrashing-floor and wells, for payment of mesne profits, -- past and future -- and also for partition of the movable property.2. The plaintiffs alleged that one AnandaSahu was the ancestor who left behind himthree sons -- Ramcharan, Shivsingh andSwarupsing. Ramcharan's only son Manglu,the original plaintiff, died during the pendencyof the suit. The present plaintiffs-respondentsare the legal representatives of the said Manglu.Shivsingn died in the year 1948 and his widow,in the year 1970. The defendants are the sons,grandsons and daughters-in-law of Shivsingh.Swarupsingh or his heirs have not beenimpleaded in the suit as it is alleged that hehad separated about 75 years ago and had noclaim in the ancestral property therea...
Tag this Judgment!Western Coal Fields Ltd. Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Mar-28-1985
Reported in: 1985MPLJ596; [1986]61STC102(MP)
G.L. Oza, C.J.1. This petition has been filed by the petitioner challenging the orders passed by the Sales Tax Officer, Chhindwara, dated 30th December, 1982, deleting explosives and other goods from the category of raw materials specified in the registration certificate under the M.P. General Sales Tax Act.2. According to the petitioner, the petitioner, Western Coal Fields Ltd., is working coal mines and is a dealer registered under the M.P. General Sales Tax Act. This unit is separately registered as a dealer under the provisions of the Madhya Pradesh General Sales Tax Act and holds registration certificate dated 31st January, 1974.3. It is alleged that the petitioner-dealer while applying for registration certificate under the Act requested for specification of the following goods as raw material, for mining of coal from the coal mines :(a) gun powder, gelignite, detonators and safety fuses 'of all kinds, explosives of all kinds, saltpetre, sulphur, cartridge paper, electrodes (all ...
Tag this Judgment!State of Madhya Pradesh Vs. Ramcharan and ors.
Court: Madhya Pradesh
Decided on: Mar-27-1985
Reported in: 1986CriLJ424; 1985MPLJ714
Rampal Singh, J.1. The appellant, after obtaining requisite leave, has preferred this appeal against the acquittal of the respondents recorded by the Additional Sessions Judge, Gwalior on 18-10-1979, in Sessions Trial No. 100 of 1979.2. The respondents, along with one Nathuram, were prosecuted for having committed an offence of murder of one Radheyshyam Rastogi, in the morning of 13th May, 1979. They were charged under Sections 449 and 302 read with Section 34, Penal Code. Nathuram, co-accused, died during the course of the trial.3. The case of the prosecution was that the deceased Radheyshyam Rastogi was 'Mukhatyar' of one Sitaram and as a Mukhatyar, he initiated proceedings of eviction against the father of the respondents. It is alleged that on 6-5-1979, the deceased, in the execution of the decree for eviction, took possession of the premises. It was also alleged that on 9-5-1979, the father of the respondents, Nathuram, took forcible possession of the above noted premises. On 12-5...
Tag this Judgment!Smt. Rambai Saxena Vs. Smt. Jaswant Kaur Sabharwal
Court: Madhya Pradesh
Decided on: Mar-26-1985
Reported in: AIR1986MP30; 1985MPLJ495
C.P. Sen, J.1. This revision along with Civil Revision No. 466 of 1984 Erose Enterprise v. Kailash Narayan and another C. R. No. 608 of 1984 Gulabrai Sethi v. Ramprakash Ahuja and C. R. No. 739 of 1984 Major Karamsingh v. Raman Kumar Sharnia have been referred to the Division Bench for opinion on the following question : --'Whether an application under Section 23-A of the Madhya Pradesh Accommodation Control Act, 1961, as amended, the Court-fee is to be paid ad valorem or the prescribed Court-fee of Rs. 2/- as payable on application?'2. These revisions arise out of the proceedings for eviction by the landlords against their tenants pending before the Rent Controlling Authority under Section 23-A of the M.P. Accommodation Control Act, 1961, (hereinafter referred to as the Act) on the ground of bona fide need. Civil Revision Nos. 620 and 739 of 1984 are preferred by the landlords against the order of the Rent Controlling Authority directing them to pay court-fee on their applications as ...
Tag this Judgment!income-tax Officer Vs. Kaluram
Court: Madhya Pradesh
Decided on: Mar-26-1985
Reported in: (1986)55CTR(MP)451; [1985]156ITR748(MP)
P.D. Mulye, J. 1. This is a petition filed by the petitioner under Section 482, Criminal Procedure Code, against the order dated August 10, 1983, passed by the Chief Judicial Magistrate, Indore, in Criminal Case No. 1075 of 1980, whereby the respondent has been discharged. In the alternative it is also prayed that if the impugned order is treated to be an acquittal, then the petitioner be granted leave under Section 378, Criminal Procedure Code, to prefer an appeal against the acquittal of the respondent.2. The facts giving rise to this petition may be stated, in brief, thus : The petitioner, who is an Income-tax Officer, in the capacity of a public servant, after obtaining the necessary sanction, filed a criminal complaint under Section 200 of the Criminal Procedure Code, against the respondent, who is an income-tax assessee, for an offence under Section 420 read with Section 511 of the Indian Penal Code and under Section 277 of the Income-tax Act on the ground that for the assessment...
Tag this Judgment!Ramkrishna Ghanshyamdas Vs. the Sales Tax Officer and Two ors.
Court: Madhya Pradesh
Decided on: Mar-26-1985
Reported in: [1986]62STC18(MP)
G.L. Oza, C.J.1. This petition has been filed by the petitioner challenging the orders of the Sales Tax Officer, Raigarh, and the Divisional Deputy Commissioner of Sales Tax, Bilaspur, on revision.2. According to the petitioner, the petitioner is a proprietary concern and carries on business of dealing in minor forest produce. He has also a branch in the name of Chandra Medical and General Stores at Leilunga dealing in medicines and general goods. He is registered under the Madhya Pradesh General Sales Tax Act and he follows Diwali Year for the purpose of his accounts. The petitioner applied under Section 16 of the M.P. General Sales Tax Act for the proposed business of dealing in forest produce at Raigarh and the address of this business was given as Lal Tanki Chouk, Raigarh. The Sales Tax Officer, however, rejected the application.3. It is alleged that the dealer took a lease of Government Forest, Raigarh, in the month of March, 1977, for collection of chironji for a sum of Rs. 2,200...
Tag this Judgment!Abdul Sattar Khan Vs. Divisional Forest Officer, (Vikas) South Seoni F ...
Court: Madhya Pradesh
Decided on: Mar-25-1985
Reported in: AIR1985MP235; 1985MPLJ438
C.P. Sen, J.1. This is a petition under Articles 226 and 227 of the Constitution against the rejection of the petitioner's application tor registration of his saw mill under M.P. Van Upaj (Vyapar Viniyaman) Adhiniyam, 1969, (hereinafter referred to as the Adhiniyam).2. The petitioner's case is that he owns aplot area 0.133 hectare in Sayeed Ward, Katangi Road, Seoni and on 24-7-1980 he filed an application before the respondent No. 1 for installation of a saw mill on that plot. According to him, the site was duly inspected and recommended for sanction but the petitioner was surprised by letter dated 12-12-1980 of the respondent No. 1 that his application has been rejected without disclosing any reason and without hearing him. The petitioner approached the respondent No. 1 and pointed out that the refusal was unjustified and then he was advised by the respondent No. 1 that he should get the said plot diverted and should obtain necessary sanction from the Municipal Committee and also fro...
Tag this Judgment!Commissioner of Income-tax Vs. Anwarkhan Mehboob Co.
Court: Madhya Pradesh
Decided on: Mar-24-1985
Reported in: (1986)50CTR(MP)199; [1988]174ITR570(MP); [1988]85TAXMAN149(MP)
J. S. VERMA J. - This is an application by the Revenue under section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and refer the question of law which arises in the case.The assessee, Anwarkhan Mehboob Co., Jabalpur, filed its return late for the assessment years 1969-70 and 1970-71. The Income-tax Officer issued notices on April 30, 1976, under section 271(1)(a) read with section 274 of the Income-tax Act, 1961, to the assessee to show cause why penalty should not be imposed on it. The notices were served on the assessee on May 1, 1976, and the explanation was filed on May 6, 1976. The Income-tax Officer who issued the notices was then transferred and it was his successor who passed the final order on March 8, 1977, for both these years, imposing penalties amounting to Rs. 48,705.50 and Rs. 57,270, respectively, for these two assessment years. The assessee preferred appeals before the Commissioner of Income-tax (Appeals) whi...
Tag this Judgment!Commissioner of Income-tax Vs. Sanghi Brothers Ltd.
Court: Madhya Pradesh
Decided on: Mar-21-1985
Reported in: [1988]169ITR220(MP)
U. N. BHACHAWAT J. - This is a consolidated reference under section 256(1) of the Income-tax Act, 1961, made by the Income-tax Appellate Tribunal Indore Bench, Indore, at the instance of the Department, whereby it has referred the following two questions of law for our decision :'1. Whether, on the facts and in the circumstances of the case the tribunal was right in law in holding that borrowed capital should also be taken into account in computing the capital for the purpose of working out the deduction admissible under section 80J of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that for the purpose of allowing deduction under section 80J, the rate of 6% per annum cannot be stretched any further to curtail the amount of relief admissible and that the deduction at 6% per annum is admissible for the full year even if the undertaking has actually worked during the year for less than 12 months ?'It is...
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