Madhya Pradesh Court October 1987 Judgments
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Commissioner of Sales Tax Vs. Mahavir Dal Mills
Court: Madhya Pradesh
Decided on: Oct-20-1987
Reported in: [1988]69STC73(MP)
N.D. Ojha, C.J.1. The Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), has referred the following question to this Court for its opinion under Section 44(1) of the Act:Whether, on the facts and circumstances of the case, the Tribunal was justified in ruling that the best judgment assessment was uncalled for despite the non-submission of two returns and not keeping day-to-day manufacturing account 2. The assessee in the instant case manufactures and sells dal and was assessed to tax under the Act for the Diwali year 1974-75, by a best judgment assessment which was upheld in appeal by the Appellate Assistant Commissioner, who, however, reduced the amount of tax and penalty and granted relief of a total sum of Rs. 600 to the assessee.3. Aggrieved by this order, the assessee preferred a second appeal before the Tribunal and its contention was that it was not a case for m...
Commissioner of Income-tax Vs. Madhya Pradesh Anaj Tilhan Vyapari Maha ...
Court: Madhya Pradesh
Decided on: Oct-20-1987
Reported in: (1988)68CTR(MP)13; [1988]171ITR677(MP); [1988]37TAXMAN230(MP)
N. D. OJHA C.J. - The Income-tax Appellate Tribunal, Indore Bench, Indore, had referred the following three questions to this court for its opinion under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, Mahasangh, is a public charitable institution and that its objects are covered within the meaning of section 2(15) of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the contributions to the extent of Rs. 2,96,361 received by the assessee, Mahasangh, from its members at 50 paise per quintal of gulabi chana and pulses exported outside Madhya Pradesh were voluntary contributions exempted under section 12 of the Income-tax Act, 1961 ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 2,87,231 (out ...
Roopsingh and anr. Vs. Licencing Authority/Dist. Magistrate and ors.
Court: Madhya Pradesh
Decided on: Oct-19-1987
Reported in: AIR1988MP266
Rampal Singh, J. 1. By this petition under Article 226 of the Constitution of India the petitioners pray for issuance of appropriate writ directing respondents 1 and 3 to renew the cinema licence in their favour for operating Mahabir Talkies, Tikamgarh. 2. The present petitioners, on 28-2-1984, applied to the District Magistrate, Tikamgarh for renewal of the cinema licence of Mahabir Talkies for the year 1984-85. The respondent 2 also filed an application on 6-1-1984 before the same authority contending that he has a share in the said talkies and, therefore, the licence in the name of the petitioners be not renewed. The respondent 2 further contended that he is also owner of Mahabir Talkies. In the light of these rival contentions, the District Magistrate, after hearing both the parties, passed an order on 23-8-1984 holding that there was sufficient proof that respondent 2 has half share in Mahabir Talkies. The District Magistrate further held that petitioner 1 should get his right and...
Sunil S/O John Peter Isai and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Oct-19-1987
Reported in: 1991(0)MPLJ69
Rampal Singh, J.1. This judgment shall also dispose of Criminal Appeal No. 153 of 1987, Abdul Dilshad v. State of M. P.2. In both these appeals, the appellants have preferred this appeal being aggrieved by their conviction in the Court of Additional Sessions Judge, Durg, Shri D. C. Jain, by his judgment dated 20th February, 1987, in the Sessions Trial No. 48 of 1986. The appellants have been convicted for having committed an offence punishable Under Section 376 of the Indian Penal Code and sentenced to 10 years' rigorous imprisonment each.3. The incident is of Mohalla Mohannagar, Durg. At about 6 or 7 in the evening1 of 12-3-1986, the prosecutrix Chitralekha had gone to Railway Station to see off her friend. After sending her off in a train, she was returning back to her home. When she reached road-crossing of railway station, the electric supply failed in the market area and complete darkness descended. She saw a rickshaw at some distance and intended to take a rickshaw, but that rick...
Shyam Singh and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Oct-19-1987
Reported in: 1988CriLJ1011
N.D. Ojha, C.J.1. The three petitioners of this writ petition have been convicted Under Sections 304 (Part II) and 460 of the I.P.C. and sentenced to rigorous imprisonment of 5 years. At present, they are undergoing the imprisonment aforesaid.2. By this writ petition, the petitioners have challenged the constitutional validity of Rule 3 of the M.P. Prisoners' Release on Probation Rules 1964, (hereinafter referred to as the Rules), in so far as it provides that prisoners who have been convicted Under Section 460 of the I.P.C., shall not be released under the M.P. Prisoners' Release on Probation Act 1954 (hereinafter referred to as the Act).3. It has been urged by learned Counsel for the petitioners that when prisoners who have been convicted even for a much serious offence Under Section 302 of the I.P.C. are entitled to be released under the Act, Rule 3, in so far as it excludes prisoners convicted Under Section 460 I.P.C. for being released under the Act, is ultra vires on the ground o...
Nasir Mohamad Shah Vs. M.P. State Road Transport Corporation and ors.
Court: Madhya Pradesh
Decided on: Oct-19-1987
Reported in: 2(1988)ACC213
Rampal Singh, J.1. This judgment shall also dispose of Civil Revision No. 755 of 1979 Abdul Majid Khan v. M.P.S.R.T.C. and Ors. The appellant and the applicant in Civil Revision No. 775 of 1979 were co-travellers in a bus owned by M.P. State Road Transport Corporation bearing No. MPK 3849 and this bus was travelling from Jabalpur to Balaghat on 23rd June 1975. At Waraseoni this passenger bus met with an accident as a result of which the appellant/claimant and the applicant/claimant got injured. Hence they filed claims under Section 110-A of the Motor Vehicles Act before the Claims Tribunal, Balaghat. The respondent No. 1 is the owner of the vehicle, now is the Depot Manager of M.P.S.R.T.C. Balaghat, No. 3 is the driver and No. 4 is the Depot Manager at Jabalpur.2. The trial Court after framing issues, recorded evidence and handed over the findings The appellant Nasir Mohamad. Shah claimed damages to the extent of Rs. 2 lakhs. The trial Court answered the issues thus:(i) The accident to...
Munim Chhap Bidi Agency Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Oct-16-1987
Reported in: [1988]68STC91(MP)
N.D. Ojha, C.J. 1. By this writ petition, notices issued by the Sales Tax Officer, Guna (the respondent No. 1) under Section 19 of the Madhya Pradesh General Sales Tax Act, 1958 read with Section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 to the petitioner requiring it to show cause as to why entry tax may not be levied on it, have been challenged.2. The case of the petitioner is that it does not cause entry of any goods in any local area for consumption, use or sale in the said local area and consequently, it is not liable to pay entry tax.3. A return has been filed in which this claim of the petitioner has been challenged and it has been asserted that the petitioner was actually causing entry of goods into another local area and that the Sales Tax Officer (Flying Squad), Gwalior, had collected sufficient data on the spot in this behalf before the impugned notice was issued.4. The main question in the instant case, therefore, which falls for co...
Jamna Prasad Gupta Vs. Deputy Commissioner of Sales Tax and anr.
Court: Madhya Pradesh
Decided on: Oct-15-1987
Reported in: [1988]69STC39(MP)
N.D. Ojha, C.J.1. An ex parte order of assessment for the period between 1st April, 1973 and 31st March, 1978 under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') was passed by the Assistant Sales Tax Officer, Satna, on 16th October, 1978, on the ground that the petitioner was carrying on business of kifana and foodgrains. A revision was preferred by the petitioner against that order before the Deputy Commissioner of Sales Tax, Satna, and it was asserted by him that he was not doing any kirana or foodgrain business and that the said business was indeed being carried on by his father. This plea however, did not find favour with the Deputy Commissioner of Sales Tax who upheld the finding of the Assistant Sales Tax Officer on this point. He, however, remanded the matter back to the Assistant Sales Tax Officer for determination of the amount of tax and penalty afresh.2. In pursuance of the order of remand, the Assistant Sales Tax Officer, after hearing the pet...
Dr. Ravindra Vs. V.K. Panwar
Court: Madhya Pradesh
Decided on: Oct-15-1987
Reported in: 1989CriLJ191
ORDERK.L. Shrivastava, J.1. This revision petition is directed against the order dt. 6-2-1984 passed , by the Ist Additional Sessions Judge, Ujjain in Criminal Revision No. 114 of 1983 whereby allowing the revision filed by the non-applicant it has been held that cognizance of the offence under Section 323 of the I.P.C. against the non-applicant cannot be taken without prior sanction as required under Section 197(1) of the Cr. P.C. 1973 (for short 'the Code').2. Circumstances giving rise to the revision petition are these. During the 'Simhashtha' of 1980 at 'Ujjain the non-applicant who belongs to Indian Police Service (I.P.S.) was Addl. Superintendent of Police, Ujjain. He was officer-in-charge of the Simhashtha fair. Under the All India Services (Discipline and Appeal) Rules 1969 a member of I.P.S. is removable from service with the sanction of the Central Govt.3. According to the petitioner, when on 26-4-80 at about 10.30 p.m. he was returning on his motor-cycle through the fair are...
Puniya and ors. Vs. Kamal and ors.
Court: Madhya Pradesh
Decided on: Oct-15-1987
Reported in: I(1988)ACC350
R.K. Varma, J.1. This is an appeal by the claimants directed against the award passed by the Member, Motor Accident claims Tribunal, Jhabua on 2-8-1980 in Claim Case No. 17/78 whereby the learned Tribunal has awarded Rs. 4/00/- with interest @ 6 per cent per annum from the date of filing the claim petition till realisation as compensation in respect of the death of Sugani w/o Puniya Bheel-the appsllant-claimant No. 1, as a result of the motor accident which took place on 9-3-1978 due to rash and negligent driving of the offending truck bearing registration No. MPN 5775 which ran-over the deceased Sugani causing her death instantaneously.2. On a claim petition having been filed by the husband and children of the deceased, the learned Tribunal, on appreciatioa of evidence adduced in the case, came to the conclusion that the accident resulting in death of the deceased Sugani was caused due to rash and negligent driving of the truck by its driver-respondent No. 1 and awarded compensation a...
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