Madhya Pradesh Court November 1986 Judgments
Bhandari Iron and Steel Co. (P.) Ltd. and ors. Vs. Dr. Gokuldas and or ...
Court: Madhya Pradesh
Decided on: Nov-29-1986
Reported in: [1988]64CompCas700(MP)
V.D. Gyani, J. 1. This order shall also dispose of Civil Revision No. 377 of 1985 (Bhandari Iron and Steel Co. P. Ltd. v. Dr. Gokuldas], which arises out of the same order dated October 1, 1985, passed by the Addl. District Judge, Indore, in Execution Case No. 6-B of 1962. 2. This appeal is directed against the order dated October 1, 1985, passed by the 7th Addl. District Judge, Indore, in Execution Case No. 6B of 1962, thereby rejecting the appellants' objection and refusing to set aside the sale in execution case involving mortgaged properties. 3. Brief facts of this appeal are that the appellants, M/s. Bhandari Iron and Steel Co. Pvt. Ltd., Indore, mortgaged certain properties, including the land sold, in execution with the State Bank of Indore, which filed a suit No. 6B of 1962 and obtained a decree for Rs. 20,19,435.83 against appellants Nos. 1, 2 and 3, who were directors and guarantors of the first appellant, the company. The first execution was filed by the decree-holder-bank o...
Tag this Judgment!Ambalal Vs. Anna and ors.
Court: Madhya Pradesh
Decided on: Nov-27-1986
Reported in: II(1987)ACC131
K.L. Shrivastava, J.1. This order shall also dispose of the Cross Misc. Appeal No. 226 of 1984 (Oriental Fired: General Insurance Co. v. Ambahl and Ors.) which is by the insurer.2. This appeal under Section 110-D of the Motor Vehicles Act, 1939 (for short 'the Act') is directed against the award dated 29-3-1984 made by the Member, 1st Additional Motor Accidents Claims Tribunal, Indore in Claim Case No. 153 of 1979 whereby the claim petition under Section 110-A of the Act filed by the appellant Ambalal has been allowed only partly.3. It is not in dispute that on 2-8-79 there was a collusion between the passenger bus bearing registration number C.P.H. 8080 belonging to the M.P.S.R.T.C. Bhopal and the truck bearing registration number M.H.V. 5185 near village Badodiya Khan on the Indore-Ujjain road. At the relevant time the accident bus was being driven by the appellant Ambalal and the truck in question was being driven by Mustafa, the respondent No. 2 (N.A.W. 1). The truck belonged to th...
Tag this Judgment!Commissioner of Income-tax Vs. Bhopal Co-operative Central Bank Ltd.
Court: Madhya Pradesh
Decided on: Nov-24-1986
Reported in: (1986)50CTR(MP)247; [1988]172ITR423(MP)
S.S. Sharma, J. 1. This order shall also govern the disposal of Misc. Civil Cases Nos. 89 of 1986, 90 of 1986, 91 of 1986 and 92 of 1986.2. This is a reference application under Section 256(2)of the Income-tax Act, 1961 (hereinafter referred to as the Act).3. The question sought to be referred is as under:'Whether the Appellate Tribunal committed an error in law in treating the income of the assessee from interest on securities, commission, subsidy, donation and locker rent as exempt under Section 80P of the Income-tax Act, 1961 ?'4. The Tribunal, while rejecting the application of the Department under Section 256(1) of the Act, had placed reliance on a decision of this court in CIT v. Dhar Central Co-operative Bank : [1984]149ITR438(MP) . With regard to the income from interest, reliance was placed on a decision of the Supreme Court in Bihar State Co-operative Bank Ltd. v. CIT : [1960]39ITR114(SC) 7 With regard to the donation, the amount was only Rs. 5,000 in the assessment year 1971...
Tag this Judgment!In Re: Indian National Press (indore) Ltd.
Court: Madhya Pradesh
Decided on: Nov-21-1986
Reported in: [1989]66CompCas387(MP)
P.D. Mulye, J. 1. The petitioner company, namely the Indian National Press (Indore) Limited, has filed this petition under Section 101 of the Companies Act, 1956, for confirming the resolution passed by the company regarding reduction of its share capital.2. The petitioner-company was registered on February 10, 1983 under the provisions of the Companies Act, 1956 as a company with limited liability. The registered office of the company is situated at Free Press House, 3/54, Press Complex, Agra-Bombay Road, Indore-452 008 (MP).3. The objects of the company are :(a) To carry on in India or abroad the business of printing and publishing newspaper, magazines, journals, books, news letters, pamphlets and any other daily or periodical in any Indian or foreign languages, under any name including names/titles registered by Indian National Press (Bombay) Ltd. with the Registrar of Newspapers, Govt. of India, New Delhi. (b) To carry on business as importer, exporter, agent, broker, stockists, di...
Tag this Judgment!Harishankar Tiwari and ors. Vs. Jagru and ors.
Court: Madhya Pradesh
Decided on: Nov-21-1986
Reported in: I(1988)ACC208
C.P. Sen, J.1. This Full Bench has been constituted for resolving the conflict between the two Division Bench decisions of this Court in South India Insurance Co. Ltd., Indore v. Heerabai 1967 Acc CJ 65 and Patharibai v. Firulalji Shankarlal AIR 1985 Madh Pra 103. Though the learned single Judge had requested the Hon'ble the Chief Justice for constituting an appropriate Bench for disposal of the appeal but only the question has been referred for decision. This opinion will also govern the following question referred in Ramsingh v. Smt. Shantiba (M.F.A. No. 181/81):Whether the owner/agent of the goods accompanying the goods and travelling in the goods-vehicle which met with an accident in which owner/agent of the goods sustained fatal injuries, would be deemed to be a passenger who was being carried for hire or reward or not, within the meaning of Clause (ii) of the proviso to Clause (b) of Sub-section (1) of Section 95 of the Motor Vehicles Act? 2. In Misc. First Appeal No. 124/1981 th...
Tag this Judgment!Harishankar Tiwari and Etc. Vs. Jagru and ors.
Court: Madhya Pradesh
Decided on: Nov-19-1986
Reported in: [1988]64CompCas468(MP); 1987MPLJ594
C.P. Sen, J. 1. This Full Bench has been constituted for resolving the conflict between the two Division Bench decisions of this Court in South India Insurance Co. Ltd., Indore v. Heerabai, 1967 Acc CJ 65 and Patharibai v. Firulalji Shankarlal, AIR 1985 Madh Pra 103. Though the learned single Judge had requested the Hon'ble the Chief Justice for constituting an appropriate Bench for disposal of the appeal but only the question has been referred for decision. This opinion will also govern the following question referred in Ramsingh v. Smt. Shantibai, (M.F.A. No. 181/81) :- 'Whether the owner/agent of the goods accompanying the goods and travelling in the goods-vehicle which met with an accident in which owner/agent of the goods sustained fatal injuries, would be deemed to be a passenger who was being carried for hire or reward or not, within the meaning of Clause (ii) of the proviso to Clause (b) of Sub-section (1) of Section 95 of the Motor Vehicles Act ?'2. In Misc. First Appeal No. 1...
Tag this Judgment!Commissioner of Income-tax Vs. Narbharam Popatbhai and Sons
Court: Madhya Pradesh
Decided on: Nov-19-1986
Reported in: [1987]166ITR534(MP)
C.P. Sen, J.1. This Full Bench has been constituted for resolving the conflict in two sets of opinion by different High Courts regarding the application of Section 40(b) of the Income-tax Act in respect of payment of interest to the partner of a firm as a non-allowable or allowable deduction. In fact, there are two conflicting decisions of this court in Jalamchand Mangilal v. CIT : [1982]138ITR343(MP) and 347 and in Balchand Hashmatrai & Co. v. CIT : [1986]161ITR121(MP) which have been noticed by this court in Sobhagmal Phoolchand v. CIT (infra p. 541) and the matter has been referred to a larger Bench. One view is that irrespective of the capacity in which a person joins a partnership firm and is paid interest by the firm, Section 40(b) is a bar to payment of interest to the partner of the firm as an allowable deduction, while the other view is that when the interest is paid to a partner in a somewhat different capacity, the amount has to be deducted as an allowable deduction.2. Brief...
Tag this Judgment!Rameshwar Dayal Vs. Kamlabai and ors.
Court: Madhya Pradesh
Decided on: Nov-18-1986
Reported in: II(1987)ACC295
R.C. Shrivastava, J.1. On 4-1-1973, one Mahavirprasad, aged about 25 years, was travelling by a passenger bus going from Gwalior towards Seondha. The bus belonged to the appellant. It was being driven by the respondent No. 5 as his servant of agent. On the way, at about 11 A.M. the bus turned turtle as a result of which Mahavirprasad sustained serious injuries of which he died on the following day. The respondents 1, 2, 3 and 4 filed an application for award of compensation on account of his death under Section 110 A of the Motor Vehicles Act, 1939. The respondent No. 1 is his widow, the respondent No. 2 is his minor son and the respondents 3 and 4 are his parents. The Motor Accidents Claims Tribunal awarded compensation of Rs. 20,160/- together with interest at the rate of 6% per annum from the date of the award, i.e. 20-2-1976. The liability of the respondent No. 6 insurance company, with which the bus stood insured, was determined at Rs. 5,000/- only.2. The application for award of ...
Tag this Judgment!Mgmt. of All India Radio Vs. P.O. Central Govt. Ind. Tri. Cum-labour C ...
Court: Madhya Pradesh
Decided on: Nov-13-1986
Reported in: [1987(54)FLR58]; (1993)IIILLJ466MP
C.P. Sen, J. 1. The Management of All India Radio, Chattarpur has filed this petition under Articles 226 and 227 of the Constitution against the award given by the Central Government Industrial Tribunal-cum-Labour Court at Jabalpur dated 2-8-1983, on a reference by the Central Government, directing reinstatement of respondent No. 2 Santosh Kumar Gupta, in service with back wages and other emoluments. The respondent No. 2, Santosh Kumar Gupta, was appointed by the Station Director of the All India Radio, Chattarpur as a Grade II Clerk in a temporary capacity on ad hoc basis on 4-5-1979 and he continued in service till 31-12-1980 since when his services were terminated. The respondent No. 2 then applied to the Central Government for a reference being made to the Tribunal against his termination saying that he was continuously working for more than 240 days and as such his termination amounted to retrenchment within the meaning of Section 25F of the Industrial Disputes Act, 1947 and his t...
Tag this Judgment!Younus Mohammad Vs. the Regional Provident Fund Commissioner
Court: Madhya Pradesh
Decided on: Nov-12-1986
Reported in: (1994)IIILLJ68MP; 1987MPLJ190
ORDERS. Awasthy, J.1 In this petition filed under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the Order No. PFC /3631/Rec/MP/ XVII / E.III / 90Q, dated 1.6.1983, passed by Regional Provident Fund Commissioner, Mad-hya Pradesh, Indore (Annexure-F) and order No. PFC / 3651 / MP / Rec / XVII/E.1 / 3780, dated 27.8.1984, passed by the said Commissioner (Annexure-L): as also section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act'), has been alleged to be ultra vires of Articles 14 and 19(1) (f) and (g) of the Constitution of India.2. The petitioner is the proprietor of M/s. Rosy Dyers and Dry Cleaners, Bhopal, with its head office at Itwara and branches at Ghoda Nakkas and Peergate, Bhopal. It is no longer in dispute that there are 18 regular employees of the petitioner in the aforesaid establishments collectively; and Hakeemud-din and Ahmad Quraishi, who are Darner and Dyer, respectively,...
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