Madhya Pradesh Court August 1985 Judgments
Mediwala and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Aug-29-1985
Reported in: [1986]161ITR74(MP)
J.S. Verma, J.1. As a result of the direction of this court on an application by the assessee under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the case and referred to this court for its decision, the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing the payment of Rs. 7,364 made by the assessee to G. C. F. as a business expenditure ?'2. The relevant assessment year is 1967-68. During that period, the assessee claimed a deduction of Rs. 7,364 as a business loss incurred in the supply of goods to the Gun Carriage Factory at Jabalpur, in accordance with the terms of the contract for supply of the goods. One of the terms of the contract was that in case of default in supply of goods according to the stipulation, the buyer could arrange for supply from alternative sources and recover the expenditure so incurred by it from the assessee. Some of the goods supplied by the assess...
Tag this Judgment!Mohan Trading Company and ors. and Hari Shankar Shrivastava and anr. V ...
Court: Madhya Pradesh
Decided on: Aug-28-1985
Reported in: (1986)52CTR(MP)329; [1985]156ITR134(MP)
Verma, J, 1. This Order shall also dispose of Misc. Petitions Nos. 1072/85, 1261/85, 1284/85, 1299/85, 1384/85, 1447/85, 1566/85, 1610/85, 1692/85, 1655/85, 1666/85, 1729/85, 1763/85, 1777/85, 1800/85, 1817/85, 1822/85, 1908/85, 2072/85 and 2260/85.2. By these petitions under Article 226 of the Constitution, challenge is made to the constitutional validity of ss. 44AB and 271B of the I.T. Act, 1961 (hereinafter called 'the Act'), introduced in the Act by Section 11 of the Finance Act, 1984 (Act No. 11 of 1984), rule 6G in Chapter CCC introduced in the I.T. Rules, 1962 (hereinafter called 'the Rules'), and Forms Nos. 3CB, 3CC, 3CD and 3CE introduced in Appendix II.of the said Rules. Section 44AB provides for compulsory audit of the accounts of the class of assessees specified therein and Section 271B provides the penalty for non-compliance of Section 44AB. Rule 6G prescribes the manner in which the report of the audit of accounts is required to be furnished under Section 44AB and Forms ...
Tag this Judgment!State of M.P. Vs. Gangasingh and ors.
Court: Madhya Pradesh
Decided on: Aug-28-1985
Reported in: 1987CriLJ128
ORDERB.C. Varma, J.1. The judgment in this appeal shall also govern the disposal of Criminal Appeal No. 920 of 1982 (The State of Madhya Pradesh v. Ganga Singh and Ors. and Criminal Revision No. 458 of 1982 (Narayan Singh v. Ganga Singh and Ors.).2. Facts leading to this appeal in short are that Narayan Singh (P.W. 1) with his mother Jijibai (P.W. 2) had gone to see Ramlila at night on 18-4-1975. His father Dalsingh (P.W. 4) was also away from the house. Bhagwat Singh, brother of respondent Ganga Singh, taking advantage of their absence attempted to molest Narayan Singh's sister Shanta Bai (P.W. 6). Accidently, Narayan Singh accompanied by Sugarlal (P.W. 3) returned and finding Bhagwat Singh molesting Shanta Bai (P.W. 6) hit him with a Jharia. People gathered and Bhagwat Singh escaped. Bhagwat Singh himself lodged the report of being beaten by Narayan Singh. He was, however, prosecuted for offences punishable Under Section 354 and was convicted. He was alsq made an accused in this case...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Kalka Prasad and ors.
Court: Madhya Pradesh
Decided on: Aug-26-1985
Reported in: 2(1985)ACC437
K.M. Agarwal, J.1. This appeal Under Section 110-D of the Motor Vehicles Act, 1939, (hereafter called the 'Act'), has been filed by the Insurance Company against the award of compensation to the tune of Rs. 40,000/- with interest at the rate of 9 per cent per annum made by the claims Tribunal. Gwalior in favour of the respondent No.1,Kalka Prasad.2. In this claims petition, the respondent No. 1 alleged that the about 4 O'clock in the morning of 14-8-1980, he alighted from his 'Tonga' at Maharaj Bada, when he was dashed from behind by Tempo No. CPH 5095 belonging to and driven by the respondent No. 2 and insured with the appellant. As a result of the impact, he fell down and his right leg was run over and crushed by the rear left wheel of the Tempo. It was alleged that the accident caused fractures, latceration and bleeding on the right leg, besides fracture of the left ankle joint. On 14-8-1980 itself, he was admitted in the J.A. Group of Hospital, Gwalior, but as he did not get proper...
Tag this Judgment!Rugga and ors. Vs. Harbhajan Kaur and ors.
Court: Madhya Pradesh
Decided on: Aug-23-1985
Reported in: 2(1985)ACC408
R.K. Verma, J.1. This is an appeal Under Section 110-D of the Motor Vehicles Act filed by the claimants who are respectively husband and sons of the deceased Smt. Panna who died as a result of a motor accident on Agra Bombay Road near village Dhal in the evening of 22-6-1978.2. It is undisputed that the appellants with the deceased Smt. Panna were travelling in a cart when a truck coming with speed from Dhamnod side collided with the cart which turned turtle by the impact and was broken. Smt. Panna died on the spot as a result of the accident. The repondent Nos. 1 and 2 are the owner and driver respectively of the truck No. MPN 5468 which has been alleged to be the truck in question causing the accident. The respondent No. 3 is the Insurance Company which had insured the owner of the vehicle in respect of the said truck.3. The respondents denied the involvement of the truck in question in the accident.4. The learned Tribunal, after trial of the case, held that it was not proved that th...
Tag this Judgment!New Indian Assurance Co. and anr. Vs. Phoolwati and ors.
Court: Madhya Pradesh
Decided on: Aug-21-1985
Reported in: 2(1985)ACC381
T.N. Singh, J.1. Narayan lost his life two years age while commuting in a motor vehicle. This happened in the City of Gwalior, where the easy and convenient mode of public transport is the veritable 'Tempo'. He was sitting by the side of the driver. The accident occurred when his Tempo (Registration No. M.P.O. 7094) dashed against another Tempo (Registration No. M.P.G. 9848) which, according to the appellants, was stationary.2. An application Under Section 92-A of the Motor Vehicles Act, 1939, for short, the 'Act', for instant relief was filed by the dependents of Narayan, his widow, his minor son aged 9 years. In the petition, the persons impleaded as opposite parties were the driver and the owner of the Tempo bearing Registration No. M.P.G. 9848 and also the concerned Insurance Company. Objections were filed by all, contesting their liability, but without success. Learned Member, Motor Accident claimss Tribunal (hereinafter referred to as the Tribunal') allowed the petition, passing ...
Tag this Judgment!New India Assurance Co. Vs. Smt. Phoolwati and ors.
Court: Madhya Pradesh
Decided on: Aug-21-1985
Reported in: AIR1986MP187; 1986MPLJ13
ORDERT.N. Singh, J. 1. Narayan lost his life two years ago while commuting in a motor vehicle. This happened in the City of Gwalior, where the easy and convenient mode of public transportis the veritable 'Tempo'. He was sitting by the side of the driver. The accident occurred when his Tempo (Registration No. M.P.G. 7094) dashed against another Tempo (Registration No. M.P.G. 9848) which, according to the appellants, was stationary. 2. An application under Section 92-A of the Motor Vehicles Act, 1939, for short, the 'Act', for instant relief was filed by the dependents of Narayan, -- his widow, his mother and his minor son, aged 9 years. In the petition, the persons impleaded as opposite parties were the driver, and the owner of the Tempo bearing Registration No. M.P.G. 9848 and also the concerned Insurance Company. Objections were filed by all, contesting their liability, but without success. Learned Member, Motor Accidents Claims Tribunal (hereinafter referred to as the Tribunal') allo...
Tag this Judgment!Jagannath Prasad Mishra Vs. Collector, Bilaspur and ors.
Court: Madhya Pradesh
Decided on: Aug-20-1985
Reported in: AIR1986MP248; 1986MPLJ321
C.P. Sen, J. 1. This is the third petition challenging the no-confidence motion dt. 12-4-84 passed against the petitioner as the Chairman of the Krishi Upaj Mandi, Bilaspur. 2. Krishi Upaj Mandi Committee, Bilaspur, is a body corporate under the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1973. The petitioner was duly elected its Chairman. A no-confidence motion was passed against him on 12-4-1984. The motion was carried by 8 votes against none. The no-confidence resolution was challenged by the petitioner in his earlier petition M. P. No. 999/84, contending that the total number of members of the Mandi Committee were said to be 16 members but it might be 18 because constituencies of 5 M. L. A.'s and not 3 came within the market area of the Committee, as per Section 11 of the Adhiniyam. Under Section 14, the no-confidence motion has to be carried by a majority of not less than two-thirds of the members present and voting and such majority is more than one-half of the total number of me...
Tag this Judgment!New India Insurance Co. Vs. Shrimati Rukiyabai and ors.
Court: Madhya Pradesh
Decided on: Aug-20-1985
Reported in: [1988]64CompCas155(MP)
P.D. Mulye, J. 1. Civil First Appeal No. 71 of 1971 is filed jointly by the insurance company, the owner and driver of the truck, against the judgment and decree dated September 10, 1971, passed by the Third Additional District Judge, Indore, in Civil Suit No. 8B of 1969, whereby he has decreed the plaintiff-claimant's suit arising out of a motor accident, for Rs. 33,000 with proportionate costs, out of which the insurance company has been held liable to the tune of Ri 20,000 only.2. Being aggrieved by that part of the judgment and decree whereby the learned trial court has not awarded any interest on the amount of compensation decreed, the plaintiff claimants have filed Civil Revision No. 151 of 1971. This judgment shall, therefore, govern the disposal of both these cases.3. Facts giving rise to this appeal may be stated in brief, thus : Truck No. MBK 5026 belonged to Nazir Mohammad who is now represented by his legal representatives. His son, Bashir Khan, was the driver of the said t...
Tag this Judgment!New India Assurance Company and Two ors. Vs. Rukiyabai and Three ors.
Court: Madhya Pradesh
Decided on: Aug-20-1985
Reported in: 2(1985)ACC499
P.D. Mulye, J.1. Civil First Appeal No. 71 of 1971 is filed jointly by the Insurance Company, the owner and dirver of the truck, against the judgment and decree dated 10-9-71 passed by the Third Additional District Judge, Indore, in Civil Suit No. 8-B of 69, whereby he has decreed the plaintiff-claimants suit, arising out of a motor accident, for Rs. 33,000/- with proportionate costs, out of which the Insurance Company has been held liable to the tune of Rs. 20,000/- only.2. Being aggrieved by that part of the judgment and decree whereby the learned trial Court has not awarded any interest on the amount of compensation decreed, the plaintiff-claimants have filed Civil Revision No. 151 of 1971. This judgment shall, therefore, govern the disposal of both these cases.3. Facts giving rise to this appeal may be stated in brief, thus Truck No. MBK-5026 belonged to Nazir Mohammed, who is now represented by his legal representatives. His son Bashir Khan was the driver of the said truck on the ...
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