Madhya Pradesh Court August 1986 Judgments
Commissioner of Wealth-tax Vs. R.S. Seth Ghisalal Modi Family Trust
Court: Madhya Pradesh
Decided on: Aug-29-1986
Reported in: (1987)61CTR(MP)102; [1988]169ITR530(MP)
1. Shri R.C. Mukati, counsel for the petitioner, heard on admission. 2. The applicant, who is the Commissioner of Wealth-tax, Bhopal, has filed this review petition against an order dated July 16, 1985, passed in CWT v. R.S. Seth Ghisalal Modi Family Trust (M. C. C. No. 312 of 1984 : See Appendix on page 531 infra) whereby the application filed by the petitioner under Section 27(3) of the Wealth-tax Act, 1957, was dismissed in motion hearing by declining to call upon the Tribunal to make a reference as prayed for therein. 3. The learned counsel for the petitioner relying upon the decision in K. Ahamad v. CIT : [1974]96ITR29(Ker) , which is a Full Bench decision of the Kerala High Court, submitted that this court under its inherent powers can review the said order as, according to the learned counsel, this court has wrongly relied on the decision in CWT v. Smt. Tarabai Kanakmal : [1983]140ITR374(MP) which is a Full Bench decision of this court. 4. The learned counsel for the petitioner,...
Tag this Judgment!Ramsharan Vs. Mahipatrao
Court: Madhya Pradesh
Decided on: Aug-22-1986
Reported in: AIR1987MP29
T.N. Singh, J.1. Two short but substantial questions of law are agitated in this appeal and I must commend Shri Swami Saran's honest endeavour to steer clear of the bar of Section 100, C.P.C. realising that concurrent findings of two Courts against the appellant/defendant offer him only a limited option.2. It is not disputed that the respondent/plaintiff based his suit on title for recovery of possession of the property in question which, according to Shri Swami Saran, had been duly declared 'evacuee property' under Section 7 of the Administration of Evacuee Property Act, for short, the Act. Counsel's contention is that the Courts below erred in law in not holding the suit to be barred by the Act and he drew my attention to Sections 28 and 46 of the Act to buttress his submission. Counsel has also drawn my attention to Ex. D3, which is a copy of the order passed in the year 1957 under Section 7 of the Act, by the Assistant Custodian of Evacuee Property, Gwalior. Counsel's second conten...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Smt. Neelambai and ors.
Court: Madhya Pradesh
Decided on: Aug-22-1986
Reported in: II(1990)ACC81
Gulab C. Gupta, J.1. This judgment shall govern the disposal of Misc. Appeal No. 116 of 1982 (Shastri Brothers v. Mst. Neelambai and Ors.) which also arises out of the award impugned in the appeal.2. This appeal is filed under Section 110-D of the Motor Vehicles Act by the Insurance Company who has been made jointly and severally, liable to pay compensation to the respondent on account of death of Muni Ram in an accident on 7.3.1979. Misc. Appeal No116 of 1982 is by the owners of the vehicle causing the accident. Both the appeals arc directed against the award dated 12th December, 1981 passed by Shri A.H.H. Abidi, Motor Accident Claims Tribunal, Balaghat in Claims case No. 2 of 1980. Respondents-claimants, in their claim, filed under Section 110-B of the Act claimed to be the widow and children of Mani Ram who died in the accident with bus No. M.P.J.8626 owned by the appellant Shastri Brother in M.A. No. 116 of 1982 and insured with this appellant. It is not in dispute that the decease...
Tag this Judgment!Sahakari Vipnan (Mkt.) Sanstha Maryadit Vs. Labour Court and ors.
Court: Madhya Pradesh
Decided on: Aug-21-1986
Reported in: (1994)IIILLJ906MP; 1987MPLJ31
ORDERSohani, J.1. This is a petition under Articles 226/227 of the Constitution of India.2. The material facts giving rise to this petition, briefly, are as follows:The petitioner is a Marketing Co-operative Society registered under the M.P. Co-operative Societies Act, 1961 (hereinafter referred by Section 55(1) of the Act). The Registrar Co-operative Societies, had framed Rules governing terms and conditions of employment in a society registered under the Act. Sometime in the year 1979, the Committee of the Society was superseded by the Registrar, and the Assistant Registrar, Co-operative Societies, District Khargone, was appointed as the officer-in-charge. In exercise of powers conferred by Rule 17 of the Rules, the officer-in-charge terminated the services of respondent No. 3, an employee of the Society. Respondent No. 3 thereupon made an application for conciliation before the Government Labour Officer but as the conciliation failed, the Conciliation Officer made a report in that b...
Tag this Judgment!Commissioner of Income-tax Vs. G.B.J. Seth and C.O.J. Seth
Court: Madhya Pradesh
Decided on: Aug-14-1986
Reported in: [1987]166ITR604(MP)
G.G. Sohani, J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, 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 is justified in holding that the assessees, who is an association of persons, is entitled to deduction as per Clause (c) of Sub-section (1) of Section 80L of the Income-tax Act, 1961 ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessees are executors of the will of late Shri R. C. Jail and are assessed in respect of the income of the estate of the deceased in the status of an association of persons. For the assessment year 1976-77, the assessee's claim for deduction of dividend income was allowed by the Income-tax Officer under Section 80L of the Act. That exemption was, however, withdrawn by the Income-tax Officer in reassessmen...
Tag this Judgment!Commissioner of Income Tax Vs. G. B. J. Seth and C. G. J. Seth.
Court: Madhya Pradesh
Decided on: Aug-14-1986
Reported in: (1987)59CTR(MP)282
ORDERSohani, J. - By this reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), the Income Tax Appellate Tribunal, Indore Bench, has referred the following question of law to the Court for its opinions :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the assessee, who is an AOP, is entitled to deduction as per cl. (c) of sub-s. (1) of s. 80L of the IT Act, 1961?'2. The material facts giving rise to this reference, briefly, are as follows :The assessees are executors of the Will of place Shri R. C. Jall and are assessed in respect of the income of the estate of the deceased in the status of an AOP. For the asst. yr. 1976-77, the assessees claim for deduction of dividend income was allowed by the ITO under s. 80L of the Act. That exemption was, however, withdrawn by the ITO in reassessment proceedings in compliance with the directions of the CIT under s. 263 of the Act. Aggrieved by the order, the asse...
Tag this Judgment!State of M.P. Vs. Deoki Nandan
Court: Madhya Pradesh
Decided on: Aug-13-1986
Reported in: 1987CriLJ1016
ORDERC.P. Sen, J.1. By this judgment, Criminal Reference No. 4/86 for confirmation of death sentence against appellant Deokinandan and also Criminal Appeal No. 881 of 1986 Anantram and Ors. State of M.P. are also disposed of as all these matters arise out of Sessions Trial No. 118/85 decided on 15-5-1986 by the Additional Sessions Judge, Umaria, district Shahdol. Appellant Deokinandan has been convicted Under Section 302 IPC for committing murders of Ramphal and Gomti while the appellants in the connected appeal i.e. Anantram, Satanand, Ramprasad, Moolchand and Munish have been convicted under .S. 302 with the aid of Section 149 IPC for these double murders, while Deokinandan has been sentenced to death, the rest have been sentenced to imprisonment for life.2. Deceased Ramphal and Gomti were brothers and they were living in village Dithori, police station Umaria. The village is located in a dense forest, its habitation being of 10 to 12 houses. Appellants Anantram and Satanand are also...
Tag this Judgment!Sankhadhar Singh Vs. Kundanlal and ors.
Court: Madhya Pradesh
Decided on: Aug-13-1986
Reported in: II(1990)ACC254
Gulab C. Gupta, J.1 This judgment shall also govern the disposal of M.A.No. 263/ 81 (Smt, SushilaDevi and Anr. v. kundanlal and Ors. Both these appeals concern an accident between car No. MPK 765 and truck No. MPJ 5425 on 26-9-78 at about 3-00 P.M. on Satna-Rewa Road. Misc. Appeal No. 200/81 is by the owner of the car who was also driving the same and is confined to compensation for personal injuries to himself and damage to the car. Appeal No. 263/81 is by persons riding the said car and suffering personal injuries from the accident. Though two claim cases were filed, the Motor Accident Claims Tribunal Satna, by its award dated 2.3.81 has dealt with both of them together. Since facts of the case are similar, the 2 appeals are being dealt with together.2. It was alleged that the appellant, on 26.9.78 at about 3-00 P.M. was driving his car on Satna-Rewa Road and going towards Rewa. At that time truck No. MPJ 5425, owned by respondent No. 1 and driven by respondent No. 2, came on the mai...
Tag this Judgment!Union of India (Uoi) Vs. Balwant Kaur and ors.
Court: Madhya Pradesh
Decided on: Aug-08-1986
Reported in: 2(1986)ACC525
P.D. Mulye, J.1. This appeal filed under Section 110-D of the Motor Vehicles Act is directed against an award dated 31-10-81 given by the Member, Motor Accidents Claims Tribunal, Shajapur, in Claim Case No. 9 of 77, whereby he has awarded a total compensation of Rs. 55,915/- plus costs, though the respondent-claimants had put up a claim for Rs. 2,88,000/-.2. The facts giving rise to this appeal, which are no longer in dispute may be stated, in brief, thus: That the deceased Shri B.K. Khalsa, who was an employee of the appellant Union of India, had in the month of January, 1977 gone to Shajapur for the purpose of audit and up-to 12-1-77 he had inspected the audit work in the office of PW 1, Survey and Construction; that Shri S.P. Mathur was the Divisional Officer under whom the deceased was working; that Shri Mathur had gone to Shajapur in connection with the audit work done by deceased B.S. Khalsa. On 14-1-77 Shri S.P. Mathur had requested Shri R.S. Verma, Executive Engineer, S and C, ...
Tag this Judgment!Harprasad Mohanlal Vs. Commissioner of Income-tax and Another.
Court: Madhya Pradesh
Decided on: Aug-06-1986
Reported in: (1987)57CTR(MP)264; [1987]168ITR740(MP)
G. G. SOHANI J. - The order in this case will also govern the disposal of Miscellaneous Civil Case No. 146 of 1983.As directed by this court, the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, 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 right in law in refusing registration to the firm ?'The material facts giving rise to these references, briefly, are as follows :The assessee is a firm carrying on business, in the name of M/s. Harprasad Mohanlal. Miscellaneous Civil Case No. 136 of 1983 relates to the assessment years 1962-63, 1963-64 and 1966-67 while M.C.C. No. 146 of 1983 relates to the assessment year 1968-69. For these assessment years, the assessee claimed registration. The Income-tax Officer held that the business carried on in the name of M/s. Harprasad Mohanlal was the individual business of the assessee. The Income-tax Officer rejected the contention of the as...
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