Madhya Pradesh Court July 1985 Judgments
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Bharat and Etc. Vs. District Magistrate and ors.
Court: Madhya Pradesh
Decided on: Jul-24-1985
Reported in: 1986CriLJ1976
T.N. Singh, J.1. Two questions of constitutional import, involving interpretation of Articles 22 and 141 have surfaced in these two habeas corpus applications preferred from Jail. Indeed, another question of equal importance, concerning interpretation of Section 12(1) of the National Security Act, 1980 (for short, 'the Act'), has also fallen for our determination in these two cases. We, therefore, heard these two cases analogously and we propose to deal with the three common questions while disposing of the cases by this common judgment.2. First, the skeletal facts necessary to dispose of the controversy which albeit is limited admittedly to the questions of law just alluded. Petitioner Bharat has been detained on the strength of an order passed under Section 3 of the Act on 18-9-84 (Annexure R/l) by the District Magistrate, Gwalior, for interdicting his activities which, in his opinion, were prejudicial to the maintenance of public order. The order was bottomed on two grounds and the ...
Commissioner of Wealth-tax Vs. Meghaji Girdharilal
Court: Madhya Pradesh
Decided on: Jul-22-1985
Reported in: [1989]177ITR297(MP)
P.D. Mulye, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the Commissioner of Wealth-tax, Madhya Pradesh, Bhopal, has made this reference under Section 27(1) of the Wealth-tax Act, 1957, 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 holding that the extended meaning of the term 'jewellery' in view of Explanation 1 to Section 5(1)(viii) of the Wealth-tax Act, 1957, would be applicable only with effect from 1-4-72, i.e., for the assessment year 1972-73 and onwards ?' 2. It may be noted at the outset that the Tribunal has made this reference relating to the assessment year 1963-64 only, though the Revenue had also prayed for making a reference for the assessment years 1964-65 and 1965-66 also. 3. The facts giving rise to this reference as per the statement of the case received may be stated, in brief, thus ; the dispute relates to the addition o...
The New India Assurance Company Vs. Laxmi Devi and ors.
Court: Madhya Pradesh
Decided on: Jul-19-1985
Reported in: 2(1985)ACC380
R.K. Vijayvargia, J.1. There was a collision between the Motor Truck No. MPM 3159 and Taxi Car No. MPI 1297 on 1-2-1979 near Shajapur. The deceased Sardarsingh was a passenger in the taxi. He succumbed to the injuries caused to him. The claimsant filed and application Under Section 110-A of the Motor Vehicles Act claimsing compensation from the owners and drivers of taxi and truck as also the Insurance Company. Both the truck and the car were insured with the appellant. The claims was contested by the respondents. The tribunal award a sum of Rs. 20,000/- as compensation to the claimsants against the appellant and the owner and the driver of the taxi car holding that the accident took place on account of negligence of the driver of the taxi car, and the driver of the truck was not responsible for the accident. Aggrieved by the award of the tribunal, the Insurance Company has preferred this appeal. The claimsants filed cross-objections objecting to the amount of compensation awarded by t...
Madhav Anant Rao Gore Vs. State Bank of India and ors.
Court: Madhya Pradesh
Decided on: Jul-17-1985
Reported in: (1986)IILLJ394MP; 1985MPLJ733
ORDERC.P. Sen, J.1. In this petition under Article 226 of the Constitution the petitioner is praying for striking down Annexure B.26 about the promotion policy of the State Bank as being ultra-vires and void, for consideration of his case for promotion and giving him seniority to the promoted post from 1980 in the Junior Management Grade Scale I, his order of suspension dated 25th July, 1978 be quashed and he be given suspension allowance after taking into account annual increments and the allowances which he would have drawn from the date of suspension.2. The petitioner was appointed as a Clerk in the State Bank of India on 9th May, 1973 and he was confirmed in the post after six months. He was posted in the local head-office at Bhopal, then in the Central Office at Bombay and lastly at T.T. Nagar Branch of the Bank at Bhopal. On 20th January, 1978 Draft No. 196506 in favour of Dr. K. B. Singh for Rs 5000/- drawn on the Satna Branch was taken from the T.T. Nagar Branch of the Bank. It...
H.S. Nanjundiah Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jul-17-1985
Reported in: (1986)IILLJ76MP
ORDERV.D. Gyani, J.1. The Supreme Court's observation and hope expressed in Deokinandan's case 1984-II L.L.J. 318 that in future the employees who serve the Government would not be exposed in the fall of their life to such a costly and unending litigation to claim what is justly due to them on the date on which the bond of service is snapped, stands wholly belied and contradicted by the respondents in this petition. As back as in 1983 in D.S. Nakara v. Union of India 1983-I L.L.J. 104 posing a question what is pension, and what are the goals of pension, and what public interest or purpose if any, it seeks to serve; the highest Court proceeded to answer the same inter alia that pension is not only a compensation for service rendered in the past but it has broader significance in that it is a measure of socio-economic justice which inheres economic security in the fall of life when physical and mental prowess is ebbing corresponding to aging process and therefore, one is required to fall...
Commissioner of Wealth-tax Vs. R.S. Seth Ghisalal Modi Family Trust
Court: Madhya Pradesh
Decided on: Jul-16-1985
Reported in: [1988]169ITR531(MP)
1. Shri R.C. Mukati, counsel for the applicant, was heard on the question of admission.2. This is an application filed by the applicant, viz., Commissioner of Wealth-tax, under Section 27(3) of the Wealth-tax Act, 1957, with a prayer to call upon the Tribunal to send the statement of the case in connection with the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in deciding that the wealth-tax assessment in the case of the assessee is to be made under Section 22(1) of the Wealth-tax Act and not under Section 21(4) by holding that the beneficiaries as well as their shares are known ?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that inasmuch as the Wealth-tax Officer has made an assessment on the beneficiaries even if an assessment was to be made on trustees, such an assessment being one under Section 21(1) cannot mean any difference in tax liability and thereby no...
Commissioner of Income-tax Vs. Durga Prasad Rajaram Aratiya
Court: Madhya Pradesh
Decided on: Jul-16-1985
Reported in: [1986]160ITR328(MP)
J.S. Verma, J.1. At the instance of the Department, a direction was given by this court under Section 256(2) of the Income-tax Act, 1961, to the Tribunal, as a result of which, the Tribunal has stated the case and referred to this court for decision, the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Income-tax Officer to determine the amount of peak credit considering the sum of Rs. 34,000 alleged to be withdrawn from the bank as assessable in 1961-62 ?'2. The assessee is a partnership firm carrying on business in grains and kirana on wholesale basis and adhat. It also does banking business. For the assessment year 1961-62, it filed a return declaring an income of Rs. 52,226, but the same was determined at Rs. 1,18,606 under Section 23(3) of the Indian Income-tax Act, 1922. In computing this income, the Income-tax Officer made certain additions and disallowed certain claims for deduction. One ...
Uttam Construction Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-16-1985
Reported in: (1986)50CTR(MP)261; [1985]156ITR459(MP)
Verma, J.1. This is a reference made under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee for deciding the following question of law, namely :'Whether, on the facts and in the circumstances of the case, theTribunal was justified in reversing the order of the Commissioner ofIncome-tax (Appeals) and in restoring the order of the Income-tax Officerunder Section 184(4) of the Income-tax Act rejecting the assessee's application in limine?'2. The assessee-firm was carrying on business in the name of M/s. Uttam Construction Company, Khairagarh, comprised of five partners and the firm was granted registration for the assessment year 1972-73 under Section 185 of the Income-tax Act, 1961, which was continued up to the assessment year 1974-75 under Section 184(7) of the Act. On behalf of the firm, it was alleged that there was a change in the constitution of the firm evidenced by a fresh deed dated December 31, 1973. The accountingperiod of the assessee was the year e...
Commissioner of Wealth-tax Vs. Jambukumarsingh Kasliwal
Court: Madhya Pradesh
Decided on: Jul-15-1985
Reported in: [1987]166ITR623(MP)
1. Shri R. C. Mukati, counsel for the applicant, was heard on the question of admission.2. This is an application filed by the applicant, the Commissioner of Wealth-tax, under Section 27(3) of the Wealth-tax Act, 1957, with a prayer to call upon the Tribunal to send the statement of the case in connection with the following question of law which arises in this case :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Explanation 1 to Section 5(1)(viii) of the Wealth-tax Act, 1957, is not retrospective in nature and consequently in excluding the value of jewellery from the net wealth of the assessee '3. The facts giving rise to this application may be stated in brief thus : the Wealth-tax Officer included the value of the jewellery as follows :AssessmentyearAmount Rs.1964-552,66,1251965-662,15,2401966-672,40,4251967-682,74,1004. The assessee went in appeal before the Appellate Assistant Commissioner who took the view that Explanation 1...
Commissioner of Income-tax Vs. M.P. Bidi Leaves and Co.
Court: Madhya Pradesh
Decided on: Jul-15-1985
Reported in: [1985]156ITR487(MP)
Verma, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Department for deciding the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to renewal of registration/registration under Section 184/185 for the year under consideration?'2. The assessee-firm was granted registration which was continued till the assessment years 971-72. The Income-tax Officer refused continuance of registration for the assessment years 1972-73 and 1973-74 on his conclusion that the assessee-firm, M/s M.P. Bidi Leaves & Co., Rajnandgaon, was not a separate entity but was merely a branch of another assessee-firm, M/s. C.J. Patel & Co. The Appellate Assistant Commissioner and the Tribunal took a different view on facts and held that the assessee-firm, M/s. M.P. Bidi Leaves & Co., Rajnandgaon, was entirely different from M/s. C.J. Patel and Co. On a reference to this court, this view of the ...
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