Madhya Pradesh Court September 1985 Judgments
Satishchandra Shukla Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Sep-30-1985
Reported in: 1(1986)ACC46
R.K. Varma, J.1. This is an appeal filed by the plaintiff Satish Chandra Shukla through his next friend and father Pt. Ramchandra Shukla against the judgment and decree dated 7th August, 1980 passed by the Additional District Judge, Ratlam dismissing the plaintiff's Civil Suit No. 3-A/79 for damages.2. The suit for damages was filed by the plaintiff on the allegation that be was of unsound mind and that he was operated upon for sterilisation on 22nd December, 1976 in Civil Hospital, Ratlam by the defendant No. 4 Dr. V.S. Jain, Asstt. Surgeon on the basis of a declaration form (Ex. P/19) which was not executed by the defendant Nurse No. 5 Sheela Narval and the defendant No. 6 Smt. Shaheeda Sultan, a School Teacher acting as a motivator. The defendant No. 3 Dr. Indrajit Singh Chaudhary was the Medical Officer in-charge of Family Planning Centre, who, it is alleged was supposed to see that no excesses were committed by the subordinates in the Family Planning Programme. The defendant No. 1...
Tag this Judgment!Commissioner of Wealth-tax Vs. Rameshwar Lal Agarwal
Court: Madhya Pradesh
Decided on: Sep-25-1985
Reported in: (1986)57CTR(MP)230; [1987]164ITR743(MP)
K.K. Adhikari, J.1. The following questions of law have been referred for the decision of this court under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Commissioner of Wealth-tax, by the Tribunal:'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the property left by the assessee's father was the property of the Hindu undivided family consisting of the assessee himself, his son and wife and not the individual property of the assessee ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in directing the Wealth-tax Officer to take the status of the assessee as Hindu undivided family ?' 2. The material facts are these : For the assessment years 1972-73 to 1975-76, the assessee/respondent submitted his returns, claiming his status as Hindu undivided family. The property in question originally belonged to the father of the assessee/responden...
Tag this Judgment!Commissioner of Sales Tax Vs. Malwa Vanaspati and Chemicals Co. Ltd.
Court: Madhya Pradesh
Decided on: Sep-25-1985
Reported in: [1987]66STC96(MP)
P.D. Mulye, J.1. This order shall govern the disposal of M.C.C. No. 24 of 1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore), M.C.C. No. 25 of 1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore), M.C.C. No. 26 of 1984 {Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore), M.C.C. No. 27 of 1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore), M.C.C. No. 28 of 1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore) and M.C.C. No. 353 of 1985 (Commissioner of Sales Tax, M.P., Indore v. Bharat Commerce & Industries Ltd., Nagda) as all these petitions arise between the same parties except M/s. Bharat Commerce & Industries Ltd. and common questions of law are involved in these cases.2. These reference applications have been filed by the Commissioner of Sales Tax under Section 44(2) of the M.P. General Sales Tax Act, 1958 as the Tribunal (Board of Revenue) has ...
Tag this Judgment!Commissioner of Sales Tax Vs. Bombay Glass House
Court: Madhya Pradesh
Decided on: Sep-24-1985
Reported in: [1986]63STC350(MP)
ORDERP.D. Mulye, J. 1. This order shall also govern the disposal of Misc. Civil Case No. 195 of 1983 (Commissioner of Sales Tax, M.P. v. Bombay Glass House, Ujjain). Both these references, which arise between the same parties are made by the Tribunal (Board of Revenue) at the instance of the department for the opinion of this Court on the following common question of law:Whether, in the facts and circumstances of the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958, and not under entry No. 26 of Part II of Schedule II? 2. The facts giving rise to these references as per the statement of case received, may be stated, in brief, thus: The period relates for the assessment year 1974-75 and for the assessment year 1976-76. The non-applicants-assessee are dealers carrying on the business of sale of glass, rubber, plastic and aluminium goods. In the relevant years the assessee sold glass sheets also. They w...
Tag this Judgment!Sharadkumar Shrikrishna Vs. Commissioner of Gift-tax
Court: Madhya Pradesh
Decided on: Sep-23-1985
Reported in: [1986]160ITR332(MP)
P.D. Mulye, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the assessee, has made this reference under Section 26(1) of the Gift-tax Act, 1958, for the opinion of this court on the following question of law relating to the assessment year 1971-72 of the assessee ;'Whether, on the facts and in the circumstances of the case, the assessee who settled his accounts on retirement from the partnership without any stipulation as to the existence or valuation of goodwill can be deemed to have made a gift of his share of goodwill in favour of the incoming partner or the remaining partners of the firm ?'2. The facts giving rise to this reference as per the statement of the case received may be stated, in brief, thus : The assessee is an individual. The assessment year involved is 1971-72 for which the previous year ended on October 30, 1970. The assessee was a partner in the firm styled as M/s. Shrikrishna Nandlal & Co., Barwaha, which carried on the business of ...
Tag this Judgment!Prahlad Singh and 4 ors. Vs. Tilak Singh and 3 ors.
Court: Madhya Pradesh
Decided on: Sep-23-1985
Reported in: 2(1985)ACC488
P.D. Mulye, J.1. The claimant-appellants have filed this appeal Under Section 110-D of the Motor Vehicles Act for enhancement of compensation against the judgment and award dated 30th January, 1982 passed by the Additional Member, Motor Accidents claims Tribunal, Indore in claims Case No. 240 of 1979, whereby he has awarded a total compensation of Rs. 25,000/-against the respondents with cost and interest at the rate of 6 per cent per annum from the date of the filing of the petition i e. 18-12-1979 till realisation, though the appellants had put up a claims for Rs. 2,50,300.00.2. Facts giving rise to this appeal, which are no longer in dispute and as found proved by the learned Member of the Tribunal, may be stated, in brief, thus: Appellant No. 1 PrahladsiDgh is the father and appellant No. 2 Sharada Bai, is the mother of the deceased boy Malkhan Singh and appellant Nos. 3, 4 and 5, who are minors, are the brothers of the deceased.3. Motor Vehicle No. MPP-1878 belonged to respondent ...
Tag this Judgment!Kusumlatabai and Five ors. Vs. Satyendra Sjngh and Two ors.
Court: Madhya Pradesh
Decided on: Sep-23-1985
Reported in: 2(1985)ACC536
P.D. Mulye, J.1. This judgment shall also govern the disposal of M.A. No. 1 85 of 1979 (The New India Assurance Co. Ltd. v. Smt. Kusumlata Bai and Anr.) as both these appeals are filed Under Section 110-D of the Motor Vehicles Act against the same judgment and award dated 16th March, 1979 passed by the Member, Motor Accidents Claims, Tribunal, Ujjain in claim case No. 10 of 77.2. M.A. No. 180 of 79 is for enhancement of compensation. These claimants had put up a claim for Rs. 2,50,000/-, but the learned Member of the Tribunal has awarded compensation to the extent of Rs. 38,400/- plus cost and interest at the rate of Rs. 6 per cent per annum. According to these claimants they are entitled atleast to a compensation of Rs. 1.00,000/-.3. M.A. No. 185 of 79 has been filed by the Insurance Company on the ground that in respect of one and the same accident, even though there are independent claimants the total liability for payment of compensation for all the claimants cannot exceed Rs. 50,0...
Tag this Judgment!Ratanbai Vs. Chetandas
Court: Madhya Pradesh
Decided on: Sep-19-1985
Reported in: AIR1986MP16
R.K. Vijay Vargia, J.1. This revision under Section 23(3) of the Madhya Pradesh Accommodation Control Act, 1961 (hereinafter referred to as 'the Act') is directed against the order dated 31-8-1984 passed by the Rent Controlling Authority, Mandsaur, in case No. 5/83-84.2. The material facts giving rise to this revision are as follows: The applicant is a widow. The applicant submitted an application before the Rent Controlling Authority, for eviction of the non-applicant from the tenanted accommodation on the ground that the applicant requires the tenanted accommodation for starting the business of her major son Rajkumar and that she was not in possession of any other accommodation of her own available to her for that purpose in the town of Mandsaur. On an application made by the non-applicant, the Rent ControllingAuthority granted leave to defend the action. The non-applicant contested the claim of the applicant. The Rent Controlling Authority rejected the application for eviction holdi...
Tag this Judgment!Commissioner of Income-tax Vs. Chironjilal Mahawar and Umraolal Mahawa ...
Court: Madhya Pradesh
Decided on: Sep-19-1985
Reported in: [1988]170ITR129(MP)
K.K. Adhikari, J. 1. The decision in this reference shall also govern the disposal of Miscellaneous Civil Case No. 372 of 1981 (CIT v. Umraolal Mahawar).2. These two references arise out of the orders passed by this court on December 19, 1980, in Miscellaneous Civil Case No. 181 of 1977 and Miscellaneous Civil Case No. 183 of 1977, at the instance of the Revenue, directing the Tribunal to submit the statements of cases under Section 256(2) of the Income-tax Act and to refer the following questions of law for its decision, namely :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Appellate Assistant Commissioner was justified in deleting the amount of Rs. 38,770 and thereby upholding the order of the Appellate Assistant Commissioner ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the Appellate Assistant Commissioner in directing the Income-tax Offic...
Tag this Judgment!Kaushal Construction Company Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-12-1985
Reported in: [1985]156ITR572(MP)
K.K. Adhikari, J. 1. By order passed by this court on September 20, 1980, in Miscellaneous Civil Case No. 498 of 1979 preferred by the assessee, the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, was directed to submit the statement of the case and make a reference on the following question of law, namely: 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was carrying on business and that the receipt of Rs. 11,82,520 was an ordinary trading receipt taxable under Section 28 of the Income-tax Act for the assessment year 1973-74?' 2. In accordance with the order dated September 20, 1980, the Appellate Tribunal has submitted the statement of the case. 3. The material facts are these. The assessee is a partnership firm and was a contractor who was awarded the work of cleaning the plant in the blast furnace and the work of coal-loading crane track in coke oven at Bhilai in August, 1957, The work was completed on J...
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