Madhya Pradesh Court November 1987 Judgments
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Tejwala Company Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-18-1987
Reported in: [1988]69STC170(MP)
N.D. Ojha, C.J.1. This judgment shall govern the disposal of M. C. C. No. 310 of 1984 (Tejwala Company, 285-Marhatal, Jabalpur v. Commissioner of Sales Tax, M.P., Indore) also.2. The Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') has referred the following common questions in both these cases to this Court for its opinion under Section 44(1) of the Act :(1) Whether, on the facts and circumstances of the case, the Sales Tax Officer was justified in law to make assessment under Section 18(4)(d) when there was nothing wrong with the regular method of accounting employed by the applicant ?(2) Whether the assessing officer was justified in basing his judgment on the facts pertaining to ,the subsequent year and not to the year under consideration for rejecting the gross turnover and taxable turnover disclosed by the applicant ?(3) Whether, on the facts-and circumstances of the cas...
Reliance Jute and Industries Ltd. and anr. Vs. Union of India (Uoi) an ...
Court: Madhya Pradesh
Decided on: Nov-18-1987
Reported in: 1989(19)ECC182
ORDER1. Heard Shri A.K. Chitale, learned Counsel for the petitioner, on the question of admission. 2. This is a petition under Article 226 of the Constitution of India. The petitioners carry on the business of manufacturing billets, ingots, bars and rods of iron and steel. By notice Annexure-7 issued by the Superintendent, Central Excise, the petitioners were called upon to show cause to the Assistant Collector, Central Excise, why the credit of Rs. 2,44,408.38 P. be not denied to them for the reasons set out in the show-cause notice. The petitioners were also directed to produce all evidence upon which the petitioners intended to rely in support of their defence and they were also informed to indicate whether they desired to be heard in person. Instead of showing any cause to the Assistant Collector, the petitioners have approached this Court under Article 226 of the Constitution. 3. Having heard learned Counsel for the petitioners, we have come to the conclusion that this petition de...
Bastar Oil Mills and Industries Ltd. Vs. State of Madhya Pradesh and o ...
Court: Madhya Pradesh
Decided on: Nov-18-1987
Reported in: [1988]69STC180(MP)
N.D. Ojha, C.J.1. The petitioner which is an Oil Mills and Industries Ltd., purchased sal seeds from the Forest Department and sales tax with regard to the relevant transactions was realised by the Forest Department from the petitioner as contemplated by Section 64A of the Sale of Goods Act.2. The petitioner, on the assertion that with regard to the nature of its industry, it was entitled to exemption from sales tax in view of the relevant notification issued in this behalf under Section 12 of the M. P. General Sales Tax Act, 1958, on 23rd October, 1981 made an application to the Industries Department for grant of eligibility certificates. Its case further is that it was also entitled to exemption from entry tax on production of eligibility certificate. The eligibility certificate applied for by the petitioner was granted to it. A copy of the said eligibility certificate has been attached as annexure D-5 to the writ petition with regard to sales tax and annexure D-7 with regard to entr...
Hemraj Shriripali Prasad and ors. Vs. Ravi Prakash Pujari and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1987
Reported in: 1992(0)MPLJ852
G.C. Gupta, J.1. This judgment shall also govern disposal of Second Appeal No. 509 of 1981 (Ravi Prakash and Ors. v. Hemraj and Ors.), which has been filed by the respondents and involves common questions of facts and law.2. This appeal, filed under Section 100, Civil Procedure Code is directed against the judgment and decree dated 23-3-1981 passed by II Additional District Judge, Raipur in Civil Appeal No. 13-A/8.0 arising out of judgment and decree dated 27-1-1970 passed by II Civil Judge, Class-I, Raipur in Civil Suit No. 10-A/64. Second Appeal No. 509 of 1981 arises out of judgment and decree dated 23-3-1981 passed by the same learned lower appellate Court in Civil Appeal No. 12-A/80 arising out of judgment and decree passed by the same trial Court in Civil Suit No. 2-A/65.3. The dispute between the parties is about the legal status and character of Somnath Temple, Ram-Janki Temple and Radha-Krishna Temple situated at village Lakhana, Tahsil and District Raipur. The appellants in t...
Dharamdas Agrawal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-16-1987
Reported in: [1988]172ITR244(MP)
N.D. Ojha, C.J. 1. This judgment shall also govern the disposal of M.C.C. Nos. 221 of 1981, 238 of 1981, 426 of 1981 and 441 of 1981. 2. The assessee in all these cases is the same, namely, Shri Dharamdas Agrawal (HUF). In proceedings for assessment, both under the Income-tax Act and the Wealth-tax Act, a question arose as to whether certain house properties were the properties of the assessee or of the wife ofDharamdas Agrawal, namely, Smt. Manikbai. The question arose for the first time in the assessment year 1957-58 and was decided against the assessee. In the subsequent years, the income from the aforesaid properties was treated as the income of the assessee and taxed as such without any' demur or objection on the part of the assessee. It appears that in the year 1965-66, the question was again raked up by the assessee. 3. These miscellaneous cases are with regard to the assessment years between 1965-66 to 1974-75. In various orders passed both under the Income-tax and Wealth-tax A...
Shivnarayan Vs. Daulal
Court: Madhya Pradesh
Decided on: Nov-13-1987
Reported in: AIR1988MP123
G.C. Gupta, J.1. This appeal is by the defendant and is directed against the judgment and decree dt. 13-2-1975, passed by the Fourth Additional District Judge, Ujjain, in Civil Appeal No. 19-B of 1973 confirming the judgment and decree dated 8-3-1973 passed by the Civil Judge Class, I, Ujjain in Civil Suit No. 73-B of 1971, decreeing the respondent's suit for declaration that he was entitled to half share amounting to Rs. 2667-50 being the compensation for acquisition of a part of the house No. 3/2 in Gudari Bazar, Ujjain.2. There is no dispute that the suit house was purchased by the appellant Shivnarayan in a court auction sale on 10-2-1936. The said auction has taken place in execution of a decree of the District Judge, Ujjain. Later on a sale certificate was also issued in favour of the appellant Shivnarayan. The case of the respondent-plaintiff was that there was an agreement between him and the appellant to purchase the suit house in auction jointly with half share each. In pursu...
Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Commissioner o ...
Court: Madhya Pradesh
Decided on: Nov-13-1987
Reported in: [1988]173ITR126(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 questions of law to this court for its opinion :' For assessment years 1964-65 and 1965-66 : At the instance of the assessee : '(1) Whether, on the facts and in the circumstances of the case, it is legal and proper to reduce the rebate of super-tax at 7.5% on the whole of the amount of the dividend other than the dividend on preference shares having regard to the relevant provisions of the Finance Acts, 1964 and 1965, as the case may be ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the whole or a part, as the case may be, of the salary paid by the assessee to Smt. Taramani Mandelia, Smt. Damayanti Buch and Smt. Perry in the assessment years 1964-65 and 1965-66?(3) Whether, on the facts and in the circumstances of the case, the l...
Commissioner of Income-tax Vs. Durga Jewellers
Court: Madhya Pradesh
Decided on: Nov-12-1987
Reported in: (1988)68CTR(MP)5; [1988]172ITR134(MP); 1988MPLJ510
N.D. Ojha, C.J.1. The Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, has referred the following two 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 justified in law in holding that the imposition of fine of Rs. 5,000 under the Gold (Control) Act of 1968 in lieu of confiscation is only compensatory in nature and was not imposed for infringement of Gold (Control) Act and, therefore, allowable deduction under Section 37 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to claim deduction of the value of the goods which were not recovered in the assessment year 1976-77 '2. The facts in brief necessary for answering the aforesaid two questions are that the assessee during the relevant assessment year was carryi...
Kaluram Gupta Vs. Additional Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Nov-12-1987
Reported in: [1988]69STC163(MP)
N.D. Ojha, C.J.1. By this writ petition, two orders passed in reassessment proceedings under Section 19(1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') and the orders passed in revision, only modifying and not setting aside in toto the orders of assessment passed by the Sales Tax Officer, have been challenged. The assessment orders were passed 'with regard to two periods being 27th November, 1976 to 11th November, 1977 and 12th November, 1977 to 31st October, 1978.2. The petitioner carries on business of manufacture and sale of bricks. Reassessment proceedings were started consequent upon a raid being made on 27th June, 1979 in the premises of one M/s. Ghanshyamdas Basantlal and certain books of accounts and loose papers being seized which indicated that the petitioner had suppressed his turnover. An affidavit had also been filed on behalf of M/s. Ghanshyamdas Basantlal stating that they had no concern with the business of manufacture and sale of bric...
Commissioner of Income-tax Vs. Income-tax Appellate Tribunal and anr.
Court: Madhya Pradesh
Decided on: Nov-11-1987
Reported in: [1988]172ITR158(MP)
N.D. Ojha, C.J.1. In the proceedings for assessment under the income-tax Act, 1961 (hereinafter referred to as 'the Act'), for theassessment years 1975-76, 1976-77 and 1977-78, certain amounts of cash credits shown in the books of account of the assessees, M/s. Gangoomal Contractors, Phaphadih, Raipur, respondent No. 2, were added back as income of the assessee on the ground that it had failed to establish the genuineness of the cash credits in the name of Manubhai Shah. The orders passed by the Income-tax Officer in this behalf were upheld on appeal by the Commissioner of Income-tax and on further appeal to the Income-tax Appellate Tribunal, Nagpur by its order dated March 31, 1982. Subsequently, three applications were made by the assessee on January 20, 1983, for rectification under Section 254(2) of the Act. The plea raised in these applications was that apart from arguing before the Tribunal at the time of hearing of the second appeal that the cash credits shown in the name of Man...
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