Madhya Pradesh Court November 1987 Judgments
Vinod Kumar Jajodia and ors. Vs. Brij Bhushan Agarwal
Court: Madhya Pradesh
Decided on: Nov-30-1987
Reported in: 1993(0)MPLJ603
ORDERB.C. Varma, J. 1. The question for decision in this revision is whether a civil suit of the value of more than Rs. 20,000/- can be directly instituted in the Court of Additional Judge to the Court of District Judge?2. Section 6 of the Madhya Pradesh Civil Courts Act, 1958 (called hereinafter as the Act) (Act. No. 19 of 1958) prescribes the limit of original jurisdiction of Civil Courts. According to it, Court of Civil Judge (Class II) can entertain, hear and determine any suit or original proceeding of a value not exceeding Rs. 10,000/-, Civil Class I not exceeding Rs. 20,000/- and the Court of District Judge and the Court of Additional District Judge shall have jurisdiction to hear and determine any suit or original proceeding without restriction as regards value. According to Section 7, the Court of the District Judge shall be the Principal Civil Court of original jurisdiction in the Civil district. Sub-Section (2) of Section 7 which has been substituted by M.P. Act No. 7 of 198...
Tag this Judgment!Commissioner of Sales Tax Vs. Munnulal Basorelal Jain
Court: Madhya Pradesh
Decided on: Nov-28-1987
Reported in: [1988]69STC78(MP)
N.D. Ojha, C.J.1. The non-applicant, M/s Munnulal Basorelal Jain, Sagar, is a contractor engaged in extraction of boulders. In the assessment proceedings, a question arose as to whether the extraction of boulders amounted to manufacture. The Sales Tax Officer, and the first appellate authority, held that extraction of boulders amounted to manufacture. On an appeal filed by the assessee, non-applicant, the Board of Revenue which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958, hereinafter referred to as 'the Act', however, came to a different conclusion and held that extraction of boulders did not amount to manufacture within the meaning of Section 2(j) of the Act.2. Aggrieved by the order, the Commissioner of Sales Tax made an application before the Tribunal under Section 44(1) of the Act to refer the following question to this Court for its opinion :Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that extraction of bou...
Tag this Judgment!Reliable Roadways and anr. Vs. Sales Tax Officer
Court: Madhya Pradesh
Decided on: Nov-28-1987
Reported in: [1988]69STC97(MP)
N.D. Ojha, C.J.1. Certain goods which the petitioner No. 2, N. K. Industries, claims to belong to it were being transported through the petitioner 13 No. 1, M/s. Reliable Roadways, and were seized at a check post barrier. Ultimately, on the ground that a breach of Sub-section (8) of Section 29-A of the M. P. General Sales Tax Act, 1958 had been committed, a penalty in the sum of Rs. 1,05,600 was imposed. It is this order along with consequential demand notice which is sought to be quashed in the present writ petition.2. By interim order dated 10th October, 1984, the seized goods were directed to be released on furnishing bank guarantee and we are informed by the learned counsel for the petitioners that the goods have been released in pursuance of that order on the bank guarantee in the sum of Rs. 1,05,600 representing the amount of penalty being furnished by the petitioners. We have further been informed that against the impugned order of imposition of penalty, the petitioners have als...
Tag this Judgment!Balchand Malaiya (No. 1) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-27-1987
Reported in: [1988]172ITR691(MP)
N.D. Ojha, C.J.1. This application has been made by the assessee under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), with a prayer that the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, may be directed to draw up a statement of the case and refer the following two questions to this court for its opinion :' 1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the Income-tax Officer was competent to allocate and determine the tax liability in the hands of the members of the erstwhile Hindu undivided family by his order dated July 8, 1974, is perverse and unsustainable in law ? 2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the two gift deeds dated December 5, 1955, and December 27, 1955, made by the karta of the Hindu undivided family in favour of his own family members for legal necessity and for the benefit of the estate were void ab initio or they...
Tag this Judgment!Dhannilal Labhchand and Four ors. Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Nov-27-1987
Reported in: [1988]69STC117(MP)
N.D. Ojha, C.J.1. The State Government, in exercise of the powers conferred on it by Section 12 of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), issued a Notification No. 1041-537-V-ST, dated 7th April, 1967. By this notification a copy whereof has been attached as annexure B to the writ petition, the State Government exempted 'in whole the class of goods specified in column No. 1 of the Schedule from payment of purchase tax payable under Section 7 of the said Act for the period specified in column No. 2 and subject to restrictions and conditions specified in column Not 3 of the Schedule'. The period mentioned in the Schedule appears to have been extended from time to time. Subsequently, however, another notification was issued on 7th January, 1981, a copy whereof has been attached as annexure C to the writ petition. It reads:F. No. A3-50-80(2)-ST-V.-In exercise of the powers conferred by Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. ...
Tag this Judgment!Anilkumar Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-23-1987
Reported in: AIR1988MP258
Sohani, J. 1. This is a petition under Article 226 of the Constitution of India.2. The material facts giving rise to this petition, briefly, are as follows :By advertisement dt. 20-7-1987 (Annexure P-3) published in 'Dainik Bhaskar', applications were invited by respondent No. 2, the Director of Technical Education, for admission to second year B.E. Course at the Engineering Colleges in the State specified in the advertisement, from applicants, who had passed the Diploma Examination. It was stated in the advertisement that admission would be on the basis of marks obtained in theory by the applicants in the final year examination of the Diploma Course. The petitioner was one of the applicants and he was allotted the Engineering College at Jabalpur. The petitioner contends that in accordance with the rules framed in that behalf, he should have been allotted the Engineering College at Indore in place of respondents No. 3 or 4.3. As regards allotment of Engineering College at Indore to res...
Tag this Judgment!Praveenchand Ambalal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-23-1987
Reported in: [1990]183ITR195(MP)
1. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').2. The material facts giving rise to this application, briefly, are as follows : The petitioner is a partnership firm and assessed to income-tax in the status of a registered firm. The assessment year in question is 1984-85 for which the relevant accounting year ended on November 4, 1983. While framing the assessment for the assessment year 1984-85, the Income-tax Officer passed an order dated February 1, 1985, adding certain amounts to the income returned by the assessee on the ground that the Central sales-tax collected by the petitioner had to be added back to his total income as the petitioner was only entitled to a deduction for the amount of sales tax actually paid by it, under Section 43B of the Income-tax Act. An appeal preferred by the assessee before the Appellate Assistant Commissioner was dismissed. The second appeal preferred by the assessee before the Tribunal...
Tag this Judgment!Kishori Vs. Chairman, Tribal Service Co-operative Society Ltd., Sendhw ...
Court: Madhya Pradesh
Decided on: Nov-20-1987
Reported in: I(1988)ACC300; AIR1988MP38
R.K. Varma, J.1. This order shall also govern (he disposal of Misc. Appeal No. 28/84 (United India Insurance Co. v. The Manager Adim Jati Seva Sahakari Samiti & others).2. This appeal has been filed by the owner of the truck bearing registration No. MTS-6911 against the Award dated 5-10-1983 passed in Claim Case No. 20 of 1982, whereby the learned Tribunal has awarded Rs. 15,235.33 p. as compensation together with interest for loss of 125 bags of fertilizer which were completely, damaged as a result of overturning of the truck due to rash and negligent driving by its driver.3. It is not disputed that on 23-11-1981 two hundred bags of chemical fertilizer were being carried for the owner-consignee.of the goods viz., the claimant-respondent-Co-operative Society from Sendhwa to Pansemal and that the truck carrying the goods turned turtle near Bamaniya Nala due to rash and negligent driving of the truck, as has been held by the learned Tribunal. It is also not disputed at this stage that 12...
Tag this Judgment!General Foods Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-20-1987
Reported in: 1989(19)ECC183
ORDER1. Shri A.K. Chitale, learned Counsel for the petitioner; Shri J.P. Gupta, learned Counsel with Shri B.G. Neema, learned Counsel for the respondents. 2. Shri Gupta, learned Counsel for the respondents, stated that after the petition was filed, a show-cause notice has been issued to the petitioner. This fact is not disputed by Shri Chitale, learned Counsel for the petitioner. In view of the fact that a show-cause notice has admittedly been served on the petitioner, the reliefs sought in this petition can be obtained by the petitioner by showing cause before the authorities concerned. As remedies are available to the petitioner under the Central Excises & Salt Act, 1944 and no satisfactory reason has been shown why those remedies cannot now be pursued, this is not a fit case, in our opinion, for exercising the extraordinary powers of this Court under Article 226 of the Constitution of India. 3. The petition is accordingly summarily dismissed. No order as to costs. ...
Tag this Judgment!Habib Nathu Owners of Diesel Pump Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-18-1987
Reported in: AIR1988MP283
Sohani, J. 1. This is a petition under Article 226 of the Constitution of India.2. The material facts giving rise to this petition, briefly, are as follows:The petitioner was, at the material time, carrying on business as a dealer in diesel oil under the licence granted to him under the provisions of the Madhya Pradesh Motor Spirit and High Speed Diesel Oil (Licensing & Control) Order, 1980 (hereinafter referredto as 'the Order'). On 12-12-1983, the Food Controller carried out a search at the premises of the petitioner and took sample of the diesel oil. On the basis of the report submitted by the Food Controller, a notice was issued to the petitioner by the Collector, Indore, to show cause why the licence be not cancelled and the security deposit be forfeited for the reasons set out in the notice. The petitioner showed cause; but the collector, by his impugned order, cancelled the licence and forfeited the amount of security deposit. The appeals preferred by the petitioner from the imp...
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