Madhya Pradesh Court August 1985 Judgments
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Commissioner of Wealth Tax Vs. Meghaji Girdharlal.
Court: Madhya Pradesh
Decided on: Aug-03-1985
Reported in: (1986)51CTR(MP)352
P. D. Mulye, J. - The Wealth Tax Appellate Tribunal, Indore Bench, Indore at the instance of the revenue namely the CWT, M.P., Bhopal has made this reference under s. 27(1) of the WT Act 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 allowing deduction of wealth tax liability as determined by the assessment order passed by the WTO in computing the taxable wealth of the assessee thereby including therein liability which is outstanding on the valuation date and is claimed by the assessee in appeal etc., as not being payable by him ?2. The facts giving rise to this reference as per the statement of case received may be stated in brief, thus : The dispute relates to the deduction of WT liabilities in computing the taxable wealth of the assessee. The WTO did not allow any of these liabilities presumably on the ground that neither they had been quantified on the valuation dates nor had ...
Commissioner of Income-tax Vs. Purshottam Jorabbai and Co.
Court: Madhya Pradesh
Decided on: Aug-02-1985
Reported in: [1986]160ITR153(MP); [1986]63STC181(MP)
J.S. Verma, J.1. The questions of law referred by the Tribunal to this court for its decision under Section 256(1) of the Income-tax Act, 1961, involve substantially only one point, namely, whether the Tribunal was justified in allowing the deduction of Rs. 32,480 imposed as penalty under Section 8(2) of the M. P. General Sales Tax Act as a business expenditure under Section 37(1) of the Income-tax Act, 1961 2. The contention of the assessee which was accepted by the Tribunal was that the above amount of Rs. 32,480 termed as penalty was merely additional sales tax which was required to be paid by the assessee being the difference between the tax payable at the full rate and the tax payable at the concessional rate. In other words, the assessee's contention was that this amount depicted only the balance amount of sales tax and not any penalty in excess thereof which is permitted by Section 8(2) of the M.P. General Sales Tax Act.3. According to the decision of this court in Simplex Struc...
Commissioner of Income-tax Vs. Shri Ram Prakash Saraf
Court: Madhya Pradesh
Decided on: Aug-02-1985
Reported in: (1986)51CTR(MP)236; [1986]160ITR860(MP)
J.S. Verma, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue is to decide the following questions of law, namely :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the list (sic) to levy penalty under Section 271(1)(c) read with Section 274(2) of the Income-tax Act, 1961, arose on the date (i. e., March 31, 1976), of the Income-tax Officer's order recording satisfaction about the concealment of income before the change of law on April 1, 1976 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Inspecting Assistant Commissioner acted without jurisdiction in passing the penalty order under Section 271(1)(c) read with Section 274(2) of the Income-tax Act, 1961, and that the said order is bad in law ' 2. This reference relates to the assessment year 1975-76. The assessee derives income from purchase of old silver orna...
Commissioner of Sales Tax Vs. Madanlal Ram Vilas
Court: Madhya Pradesh
Decided on: Aug-02-1985
Reported in: [1985]60STC341(MP)
J.S. Verma, J. 1. This reference under Section 44(1) of the M. P. General Sales Tax Act, 1958 is at the instance of the Department to answer the following question of law, namely :--Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the order passed by the assessing authority in its order dated 13th November, 1969 as well as the order dated 12th October, 1970 2. The dealer was assessed to sales tax for the year 1961-62 by the Sales Tax Officer, Durg, vide his order dated 29th June, 1964. In this assessment order, the Sales Tax Officer accepted certain C forms submitted by the dealers, even though they were deficient in material particulars, on the basis of letters of the buyers produced by the dealer in which the deficient particulars had been mentioned. The case was reopened by the Sales Tax Officer under Section 19(1) of the M. P. General Sales Tax Act read with Section 9(2) of the Central Sales Tax Act on the ground that defective C forms...
Nathulal Vs. M.P. State Road Transport Corporation and ors.
Court: Madhya Pradesh
Decided on: Aug-02-1985
Reported in: (1986)IILLJ255MP
V.D. Gyani, J.1. By this petition, under Articles 226 and 227 of the Constitution, the petitioner challenges the order dated 24th October, 1981 passed by the Industrial Court (Annexure E) thereby setting aside the Labour Court's order dated 27th October, 1979 (Annexure D) and thereby quashing the order dated 26th January, 1978 (Annexure A) passed by the Depot Manager; Respondent 2.2. The brief facts of the case are:That, the petitioner was working as a driver in the employment of the Respondent 1 in Khandwa Depot, was found guilty of an accident which took place on 13th May, 1975 and was punished to pay Rs. 3,700/- as damages to the M.P. State Road Transport Corporation and the same was directed to be deducted in a monthly instalment of Rs. 25/- from the petitioner's salary. On 13th May, 1975, the petitioner was driving the passenger bus from Indore to Khandwa and some place between Dondwada and Chhegau on Indore Khandwa Road, while trying to overtake a truck, which had been brought to...
Commissioner of Sales Tax Vs. Rajaram Sitaram Soni
Court: Madhya Pradesh
Decided on: Aug-01-1985
Reported in: [1987]65STC367(MP)
ORDERJ.S. Verma, J.1. This order shall also dispose of M.C.C. No. 352 of 1981, 353 of 1981 and 354 of 1981 all of which involve the same question of law in respect of the same assessee for different periods of assessments. These four references relate to the periods 1962-63, 1963-64, 1964-65 and 1965-66.2. 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, is as under:Whether, under the facts and circumstances of the case, the Tribunal was justified in holding in making the assessment under Section 19(1) of the Act the turnover will be confined to the established escaped turnover and resort to best judgment cannot be made ?The question has been reproduced exactly as framed by the Tribunal. In short, the question is: whether the Tribunal was justified in holding while making the reassessments under Section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, that the turnover has to be confined on...
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