Madhya Pradesh Court August 1985 Judgments
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Hargovind Soni Vs. Ramdulari
Court: Madhya Pradesh
Decided on: Aug-19-1985
Reported in: AIR1986MP57; 1986MPLJ105
Rampal Singh, J. 1. The husband, aggrieved by the rejection of his prayer for divorce by the District Judge, Guna, by his judgment dated 31-1-1979, has preferred this appeal under Section 28 of the Hindu Marriage Act, (for short, hereinafter referred to as 'the Act'). 2. Respondent is his first wife who was barren for 12 years while living with the appellant-husband. According to the husband, on the advice and instigation, the appellant acquired a second wife, by marriage. But, after this second marriage, the differences between the appellant and respondent widened. At last, the caste Panchayat assembled on 24-6-1966, which decided that the appellant should pay a monthly maintenance to the respondent and should also provide shelter in his own home. But, on 28-4-1968, the respondent left her husband's home with bag and baggage and on 19-5-1978, started proceedings in a Court of law for maintenance. Ultimately, there was a compromise and the appellant was required to pay the respondent a...
Commissioner of Income-tax Vs. Ashish Coal Coke Traders
Court: Madhya Pradesh
Decided on: Aug-19-1985
Reported in: [1987]163ITR174(MP)
1. This judgment shall also dispose of Miscellaneous Civil Case No. 33 of 1982 relating to the same assessee.2. The Department made an application to the Tribunal for a reference to this court under Section 256(1) of the Income-tax Act, 1961, of the following questions of law, namely :--'1 (a) Whether there was sufficient evidence or material before the Tribunal to support its finding that the sales of coke made to the partners and recorded as such in the books of account of the firm constituted distribution of assets on dissolution of the firm ? (b) If question No. 1 (a) above is answered in favour of the Department and against the assessee, whether the Tribunal was right in law in deleting theaddition of Rs. 26,385 made by the Income-tax Officer and upheld by the Commissioner of Income-tax (Appeals) on account of lesser price charged from the partners ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal acted on relevant material in deleting the additions of...
Bindra and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Aug-16-1985
Reported in: (1986)52CTR(MP)168
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, wherein the following question of law has been referred for the decision of this court at the instance of the assessee: ' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that no appeal was maintainable before the Appellate Assistant Commissioner in view of the Commissioner of Income-tax's order under Section 271(4A) of the Income-tax Act ?' 2. The material facts are these: The assessee is a wholesale vegetable vendor and for the assessment year 1967-68, assessment was made on a total income of Rs. 36,000. The assessment was reopened under Section 147 of the Income-tax Act and the assessee was asked to file the balance-sheet which disclosed a difference of assets over liabilities to the extent of Rs. 14,812 which was added to the income and proceedings for imposition of penalty under Section 271(1)(c) of the Act were initiated by the Income-tax Offi...
Sushil Kumar Sharad Kumar Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-13-1985
Reported in: 1986MPLJ314; [1985]60STC184(MP)
1. This judgment shall also dispose of Misc. Civil Case No. 494 of 1981.2. This reference is made by the Tribunal at the instance of the dealer under Section 44(1) of the M. P. General Sales Tax Act, 1958, to answer the following questions of law, namely :(a) Whether on the facts and in the circumstances of the case, the proceedings under Section 39(2) of the Act were lawful ?(b) Whether on the facts and in the circumstances of the case, the reading and interpretation of the declaration contained in form XII-A was proper and correct and the levy of additional tax in the form of penalty under Section 8(2) of the Act was lawful and justified ?3. The dealer, M/s. Sushil Kumar Sharad Kumar of Rewa, deals in paper, strawboard, binding cloth and exercise books. The relevant periods of assessment are 7th October, 1966 to 31st March, 1967 and 1st April, 1967 to 31st October, 1967 which have given rise to these two references. The dealer purchased paper from the Orient Paper Mills in this State...
B. Johnson Vs. C.S. Naidu
Court: Madhya Pradesh
Decided on: Aug-09-1985
Reported in: AIR1986MP72; 1985MPLJ675
J.S. Verma, J.1. The main question for decision in this case is the constitutional validity of the amendments made in the M.P. Accommodation Control Act, 1961, by the two amending Acts, namely, M.P. Accommodation Control (Amendment) Act, 1983 (M.P. Act No. 27 of 1983) and the M.P. Accommodation Control (Amendment) Act, 1985, (M.P. Act No. 7 of 1985). The M.P. Act No. 7 of 1985 replaces the M.P. Accommodation Control (Amendment) Ordinance, 1985 (No. 1 of 1985) and therefore, reference to the Ordinance is now not necessary.2. The petitioner is a tenant of the respondent and proceeding was commenced by the respondent for eviction of the petitioner before the Rent Controlling Authority on the ground of respondent's bona fide need, which is governed by Section 23-A of the amended Act. The petitioner filed an application under Section 113, C.P.C. before the Rent Controlling Authority for a reference to be made to this Court for deciding the constitutional validity of the amended provisions, ...
Commissioner of Sales Tax Vs. Olpherts Private Ltd.
Court: Madhya Pradesh
Decided on: Aug-09-1985
Reported in: 1985MPLJ726; [1986]63STC401(MP)
K.K. Adhikari, J. 1. The order in this reference shall also govern the disposal of Miscellaneous Civil Case No. 120 of 1982 (Commissioner of Sales Tax, Madhya Pradesh v. Olpherts Private Limited, Katni).2. These are two references under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the 'Act of 1958'), at the instance of the department in which the following question of law has been referred for decision of this Court:Whether under the facts and circumstances of the case, the materials sold by the assessee, which are used as colouring agent, are covered under entry No. 25 of Part II of Schedule II of the Act? 3. The material facts are these: The dealer/assessee is a company dealing in manufacture and sale of red oxide of iron. It was assessed to sales tax under the Act of 1958, for the two periods, namely, from 1st July, 1966, to 30th June, 1967, and 1st July, 1967, to 30th June, 1968. The sale of red oxide of iron was taxed at the rates spe...
Madhya Pradesh State Road Transport Corpn. Vs. Kantidevi and Two ors.
Court: Madhya Pradesh
Decided on: Aug-09-1985
Reported in: 1(1986)ACC7
B.M. Lal, J.1. This appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as the 'Act') has been directed against an award dated 31-1-1980 passed by the Claims Tribunal, Raipur, awarding Rs. 15,000/- to the respondent No. 1 and Rs. 10,000/- to the respondent No 2.2. The facts leading this appeal are as under. The husband of respondent No. 1 Shrimati Kanti Devi and father of respondent No. 2 Kumari Sanju, late Krishna Deo Prasad who was doing the job of motor mechanic, met with an accident with a bus bearing registration No. MPC 3012 belonging to the appellant and was being driven by the respondent No. 3 Rameshwari day on 4-7-1978 at about 11 a.m. It is alleged that the bus bad gone out of order at Mahasmund. It was repaired there and as it was not in order therefore, it was being brought back to Raipur Via Arang. When the bus reached near Mincha Petrol Pump it dashed against the bicycle from behind which was being driven by Krishna Deo Prasad who was going...
Bhuri Bai Vs. Rehman and ors.
Court: Madhya Pradesh
Decided on: Aug-08-1985
Reported in: 2(1986)ACC425
S. Awasthy, J.1. The appellant/claimant has filed this appeal for enhancement of the amount of award of Rs. 5800/- passed by the Motor Accident Claims Tribunal, Khandwa, in Claim Case No. 26/82.2. There is no dispute before me that on 11-4-82 bus No. C.P.O. 9122 met with an accident causing injuries to the claimant Smt. Bhuribai who was a passenger in the said bus. Respondent No. 1 was the driver of the said bus which he owned by the Respondent No. 2 and insured with the Respondent No. 3. The injuries which were sustained by the Claimant have been proved by Dr. Vijai Singh (A.W.I). Dr. J.P.N. Dubey (A.W.2) proved the X-ray report Ex. P-3. According to him Smt. Bhuribai was admitted in the main hospital, Khandwa on 11-4-82 and was discharged on 14-4-82 (Ex. P-4). The humerus bone of her left hand was fractured in the said accident. Left hand of the applicant was plastered for 6 weeks. X-ray was again taken on 30-4-82 vide Ex. P.5. Her hand was again X-rayed on 2-9-82. It was detected th...
Chandrikaprasad Vs. State of M.P. Through Chief Sec. M.P.
Court: Madhya Pradesh
Decided on: Aug-06-1985
Reported in: AIR1985MP254
ORDERV.D. Gyanil, J. 1. This petition, filed on 10-9-1984. in this Court at Indore, has had a faster speed from the very begining as to reach at the stage of final hearing comparatively very soon, at the instance and insistence of the petitioner's counsel Shri K. L. Sethi, who saw to it that the matter was expedited for hearing as the petitioner was to retire on 31st July,1985. It was for this reason that the petition was expedited stage to stage so that a person in Government service on retirement may not have a grievance that he was not heard or that justice was not done to him. It was with this anxiety that the matter was taken up.2. But when the crop was ready for the sickle, the respondents came with an application (LA. No. 3047 of 1985) praying for dismissal of the petition, who could have otherwise resisted the decree of fate itself. The petition even in the midst of a final order, which was being dictated in the open Court on 23rd July, 1985, (up to a certain stage) in the abse...
N.C.D.C. Limited (Now Central Coal Fields Limited) Vs. Commissioner of ...
Court: Madhya Pradesh
Decided on: Aug-06-1985
Reported in: [1985]60STC209(MP)
J.S. Verma, J. 1. This order shall also dispose of Miscellaneous Civil Cases Nos. 109 of 1982, 110 of 1982, 111 of 1982, 112 of 1982, 113 of 1982 and 114 of 1982, in all of which the parties are the same.2. The common question of law referred to this Court for its decision under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 at the instance of the dealer, is as under :Whether in the facts and circumstances of the cases, the amounts collected separately on despatches of coal by road on account of coal mines welfare cess, stowing duty and rescue cess under the statutory provisions were part of the sale price and liable to sales tax 3. The above common question of law arises in respect of the same dealer M/s. National Coal Development Corporation Limited (now Central Coal Fields Limited, Jhigarda Colliery, Singrauli, District Sidhi) for different periods of assessment under the State Act as well as the Central Act, for which seven separate orders of assessment were passed...
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