Madhya Pradesh Court February 1986 Judgments
Saleem Vs. Harimal and ors.
Court: Madhya Pradesh
Decided on: Feb-28-1986
Reported in: 2(1986)ACC216
Faizandd-din, J.1. This claimant's appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as the 'Act') against the award dated 10th July, 1980, made by the Motor Accidents Claims Tribunal, Raipur, in claim case No. 4 of 1977, whereby the appellant's petition for claim award of damages has been rejected.1-A. According to the claimant-appellant while he was going on foot from his house to the nearby shop and was crossing the road, the respondent No. 2 Shanker came from behind on scooter No. CPR 2829, belonging to the respondent No. 1 Harimal and knocked down the appellant. The claimant was thrown on the ground and sustained fracture of his right leg besides abrasion and swelling in the left leg. The appellant, therefore, filed a petition claiming Rs. 10,000/-as damages. The respondent No. 3 is the Insurance Company, with which the said scooter was insured. The respondents contested the claim petition by contending that the accident took place entirely due to...
Tag this Judgment!Commissioner of Income Tax Vs. Smt. Gunwantibai Ratilal.
Court: Madhya Pradesh
Decided on: Feb-27-1986
Reported in: (1986)53CTR(MP)220
ORDERSohani, J. - This is an application under s. 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act').2. The material facts giving rise to this case briefly, are as follows : The assessee is an individual and the assessment year in question is 1978-79. The assessee had deposited certain amount with the firm M/s. Ratilal Manekji. The case of the assessee was that interest income did not accrue in the relevant year of account as the assessee had agreed to waive interest. The contention of the assessee was not upheld by the ITO. The ITO was of the view that interest income amounting to Rs. 35,677 had accrued to the assessee during the relevant accounting year and the same was assessed accordingly. The appeal preferred before the AAC was dismissed. The assessee thereupon filed a Second Appeal before the Tribunal. The Tribunal found, after consideration of the entire material on record, that the agreement entered into by the assessee with the firm not to charge interest was ge...
Tag this Judgment!Commissioner of Income Tax Vs. Manilal Tribhuwandas.
Court: Madhya Pradesh
Decided on: Feb-26-1986
Reported in: (1986)53CTR(MP)299
ORDERG. G. Sohani, J. - This is an application under s. 256(2) of the IT Act, 1961 (hereinafter referred to as the Act).2. The material facts giving rise to this application, briefly, are as follows :The assessee is a registered firm deriving income from Kirana, Ciarettes, etc. The assessment year in question is 1965-66. The return of income for this year initially was filed on 31-12-1965 showing income of Rs. 17,677. The return was purported to have been signed by one Tribhuwandas. Thereafter, another return of income was filed on 23-1-1969 disclosing a total income of Rs. 14,634. This return was signed by one Ambalal, another partner of the firm. The ITO, while framing assessment, found that the assessee had inflated its purchases in order to show less profit. The ITO, therefore, initiated penalty proceedings against the assessee and as the minimum penalty imposable under the Act exceeded Rs. 1,000, the ITO referred to matter to the IAC. The IAC found that the assessee was guilty of ...
Tag this Judgment!Shyam Sunder Agrawal Vs. Kartar Singh Sharma and anr.
Court: Madhya Pradesh
Decided on: Feb-25-1986
Reported in: [1990]67CompCas621(MP)
T.N. Singh, J.1. The records were called for and are before me today. The insurance policy, which the insurer's counsel has relied on, is exhibit P-1 and I have perused the same. Counsel relied on condition No. 1 of the conditions of the policy to submit that no notice, contemplated thereunder, having admittedly been given to the insurer, the latter is not liable to be saddled with any liability which has been attached to it by the award passed in the instant case by the Tribunal. That is the only short point on which a decision has to be rendered by me in this appeal.2. Shri Dubey has relied on three decisions rendered by courts in comparable jurisdiction. The first decision is the one rendered by a High Court in Malaysia in the case of Public Insurance Co. Ltd. v. Lee Chau [1969] ACJ 452. The second one is of the Court of Appeal in England in the case of Alien v. Rables [1970] ACJ 299 (CA). In the third decision, which is of the Privy Council in New India Assurance Co. Ltd. v. Yeo Be...
Tag this Judgment!Pota Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Feb-24-1986
Reported in: 1987CriLJ1585
T.N. Singh, J.1. Nearly five months ago the curtain was raised in an eerie episode. On several dates, thereafter, variegated scenes came to be enacted in this Court. Today the curtain must drop as the last scene of the drama, happily, was enacted by counsel and parties to bring the matter to a neat end. Before we proceed to the core of controversy we would like to record at the outset our thanks to the local Ramkrishna Ashram and place on record our appreciation of the assistance and co-operation which we received from Swami Vimuktanandji of the said Ashram.2. The tussle is for the custody of the sweet child, who came before us on different dates, called by the petitioner Rekha, while the child herself has repeatedly given her name as Lata. We had occasions numerous to hear her alone and talk to her and also hear her and watch her in the presence of the counsel and the two contenders. She is definitely an intelligent child and we are definitely bound not to ignore her preference in thi...
Tag this Judgment!The Oriental Fire and General Insurance Co. Ltd., Agra and anr. Vs. Dh ...
Court: Madhya Pradesh
Decided on: Feb-22-1986
Reported in: AIR1987MP71; [1989]65CompCas783(MP); 1987MPLJ328
T.N. Singh, J.1. The point urged in this appeal is concluded by the view 1 have already taken in the matter in the Oriental Fire and General Insurance Company's case (Misc. Appeal No. 75 of 1983, decided on 4-12-1985). Shri Singhal has made forceful submissions to contend that I may have a second look at the provisions and have a look also at the decisions cited. I have to do that and I have done that.2. The facts, which are not disputed in this case, are that the claimants are legal representatives of a person who was in the employment of the owner of the motor vehicle on the date of the accident. There is no serious contest also on the question as to whether the owner of the vehicle incurred liability on account of rash and negligent driving thereof by the driver, who indeed, is not the person deceased. Much labour need not be expended either to sustain the finding of the Tribunal that there was a case proved of rash and negligent driving because of the doctrine resipse loquitur bein...
Tag this Judgment!Shriram Singh Vs. Kanwar Singh and anr.
Court: Madhya Pradesh
Decided on: Feb-22-1986
Reported in: 2(1986)ACC355
P.C. Pathak, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as the Act) against the award dated 12-8-80, passed by the Addl. Motor Accident Claims Tribunal, Durg, in Claim Case No. 41 of 80.2. Relevant facts are that the claimant (respondent No. 1) hired truck HRJ 1380 owned by the appellant for transporting six buffaloes from Mahendra Garh in Haryana to Raipur in Madhya Pradesh. The truck turned turtle near village Agri of Dematara Tehsil in district Durg on 9-7-1977. As a result of that, three buffaloes received injuries to the extent that two succumbed to them and one became lame. Rs. 6,000/- were claimed as compensation for the loss of two buffaloes, Rs. 1,600/-on account of injury to the leg of another buffalo and Rs. 1,000/- as transportation charges of three buffaloes. The driver of the said vehicle arranged another vehicle by which all the six buffaloes were transported to Raipur. Information as to the accident was received t...
Tag this Judgment!M.P. State Road Transport Corporation Vs. Nagendra Nath Shrivastava an ...
Court: Madhya Pradesh
Decided on: Feb-22-1986
Reported in: 1(1986)ACC559
Faizanuddin, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939, (hereinafter referred to as the 'Act'), preferred by the Madhya Pradesh State Road Transport Corporation (hereinafter referred to as the 'Corporation') against the award dated 4th October, 1980, made by the Accident Claims Tribunal, Rewa, in Claim Case No. 4 of 1979.2. The claimant respondent No. 1, at the relevant time, was a school teacher at Bela in the District of Rewa, on 29th July, 1978, at about 12.30 p.m. when the claimant-respondent No. 1 was resulting on his bicycle from Bela to Rewa, the respondent No. 2 Sujan Singh Thakur who was in the employment of the appellant-Corporation as a driver came from opposite direction driving a chassis belonging to the appellant and dashed against the respondent No. 2 causing his serious personal injuries and damaged to his cycle. The respondent No. 1 made a claim to the tune of Rs. 74,583/- against the appellant as well as against its driver respondent N...
Tag this Judgment!Commissioner of Income-tax Vs. M.P. Financial Corporation
Court: Madhya Pradesh
Decided on: Feb-21-1986
Reported in: [1989]180ITR327(MP)
ORDER--Deduction under s. 36(1)(vii)Held:In dismissing the appeal preferred by the department, the Tribunal has not proceeded to construe the provisions of s. 36(1)(viii). The Tribunal has merely relled on the circular issued by the CBDT. The department has not sought reference of the question as to whether the circular issued by the CBDT was or was not attraced in the circumstances of the case. The question whichis sought to be referred doe snot arise otu fo the order passed by the Tribunal. The application, therefore, deserves to be rejected. Income Tax Act 1961 s.256 ...
Tag this Judgment!Commissioner of Sales Tax Vs. Tata Exports Ltd.
Court: Madhya Pradesh
Decided on: Feb-21-1986
Reported in: [1986]63STC155(MP)
ORDERG.G. Sohani, J. 1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), the Board of Revenue has referred the following question of law to this Court for its opinion:Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the goods bought for preparing office equipment, etc., would not be liable for payment of purchase tax under the M.P. General Sales Tax Act, 1958 2. The material facts giving rise to this reference briefly, are as follows:The assessee carries on the business of manufacture of shoe uppers in its factory at Dewas. During the period from 1st April, 1976, to 31st March, 1977, the assessee purchased certain goods for maintenance of office and garden. The Assistant Commissioner of Sales Tax held that the assessee was liable to pay purchase tax on the purchase price of these goods. Aggrieved by that order, the assessee preferred an appeal before the Deputy Com...
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