Madhya Pradesh Court March 1987 Judgments
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Commissioner of Income-tax Vs. Bhabuti Contractor
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: [1990]183ITR445(MP)
N.D. Ojha, C.J.1. In this case, the Income-tax Appellate Tribunal has referred the following question to this court for its opinion :'Whether, on the facts and in the circumstances of the case and on a proper construction of Section 271(2) of the Income-tax Act, 1961, the Tribunal was correct in law in upholding the cancellation of penalty by the Appellate Assistant Commissioner under Section 271(1)(a) of the Act ?'2. Shri Lahoti appeared for the Commissioner of Income-tax, while Shri J.P. Gupta appeared for the assessee. During the course of arguments in this case, learned counsel for the parties made a statement today that another Miscellaneous Civil Case No. 97 of 1983 in which a similar question was involved and in which also the assessee was represented by Shri J.P. Gupta and Shri Lahoti appeared for the Commissioner of Income-tax, be also taken up and decided along with the Miscellaneous Civil Case No. 43 of 1983. In view of the joint request made by learned counsel for both part...
M.V. Kibe Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: (1987)63CTR(MP)158; [1988]169ITR40(MP)
G.G. Sohani, J.1. As directed by this court under Section 27(3) of the Wealth-tax Act, 1957 (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 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that reopening of the assessments under Section 17(1)(a) of the Act was justified ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Appellate Assistant Commissioner had jurisdiction to direct the Wealth-tax Officer to refer the matter to the Valuation Cell, as provided by Section 16A of the Act ' 2. The material facts giving rise to this reference, briefly, are as follows :3. The assessee is a Hindu undivided family and the assessment years in question are 1967-68 to 1973-74. The assessments framed for these years were reopened by the Wealth-tax Officer under Section 17(1)(a)...
Madhya Pradesh Co-operative Marketing Federation Ltd. Vs. Union of Ind ...
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: 1990(0)MPLJ214
S. Awasthy, J.1. The plaintiff-appellant deals in the sale and purchase of foodgrains and fertilizers. In pursuance to an order placed by the plaintiff, the Food Corporation of India, Kandla Port, viz., defendant No. 2 (respondent. No. 2 herein), booked 2,200 bags weighing 1,100 quintals of Urea to be delivered to the plaintiff at Durg - vide Invoice No. 7, railway receipt No. 238109 on 6-7-1974. Open delivery of the consignment was given to the plaintiff on 20-7-1974. Only 2195 bags weighing 1094.25 quintals of Urea were delivered to the plaintiff. 5 bags were missing and 15 bags were in torn and damaged condition; and, thus, 5.75 quintals of Urea were delivered short to the plaintiff. A shortage certificate was accordingly issued by the railway authorities to the plaintiff on 27-7-1974. It is alleged that the short delivery of the consignment was due to the negligence or misconduct of the railway employees who handled the consignment. The plaintiff served a notice dated 7-10-1974 on ...
M. Vs. Kibe V. Commissioner of Wealth-tax.
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: (1987)63CTR(MP)156; [1987]168ITR82(MP); [1987]34TAXMAN364(MP)
SOHANI J. - By this reference under section 27(1) of the Wealth-tax Act, 1957 (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 circumstances of the case, the Tribunal was justified in holding that the appellate Assistant Commissioner had jurisdiction to direct the Wealth-tax Officer to refer the matter to the Valuation Officer as provided by section 16A of the Wealth-tax Act, 1957 ?'The material facts giving rise to this reference, briefly, are as follows :The assessee is a Hindu undivided family and the assessment years in question are 1975-76 and 1976-77. Partly aggrieved by the orders of assessment passed by the Wealth-tax Officer, the assessee preferred appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner set aside the orders of assessment passed by the Wealth-tax Officer and remanded the matter to the Wealt...
Jagdishlal Dhody Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Mar-12-1987
Reported in: AIR1988MP4; 1987MPLJ317
ORDERT.N. Singh, J.1. Save by constitutional amendment, powers of a single Judge of a High Court to act suo motu under Article 227, in appending matter, of which he is in seisin, cannot he taken away.2. Is that a constitutionally valid and acceptable proposition.'3. Happily, the obvious importance of the constitutional issue lying in its sui generis character, has motivated Gwalior's legal fraternity to serve a public cause by joining the debate. I heard petitioner's counsel Shri Lahoti who forcefully pressed the above thesis for acceptance, but also heard Senior Counsel Shri J. P. Gupta who volunteered to assist the Court as amicus curiae. Besides, I also heard Shri S. K. Dubey, President, High Court Bar Association, Gwalior and indeed, the State Counsel Shri Sinha at good length, because he forcefully voiced his strong opposition to the thess propounded albeit placing implicit reliance on the Rules framed by this Court under Article 225 of the Constitution.4. Undoubtedly inspiration ...
Om Prakash Chaudhari Vs. the Collector, District Guna and ors.
Court: Madhya Pradesh
Decided on: Mar-11-1987
Reported in: AIR1988MP255; 1987MPLJ369
N.D. Ojha, C.J. 1. This Order shall also govern the disposal of M.P. No. 123/87 between the same parties.2. Omprakash who is the petitioner in these two writ petitions, was the President of the Municipal Council, Ashok Nagar, District Guna. This Council had 24 members. 13 of the members tendered their resignations, to the Collector Guna. These resignations were accepted by the Collector and casual vacancy caused on account of these resignation was notified in the gazette by Notification dated 16-9-86, as contemplated by Sub-section (2) of Section 40 of the M.P. Municipalities Act, 1961 (hereinafter referred to as the Act). Subsequently, by Notification dated 12-1-1987, in exercise of powers conferred on it under Section 337 of the Act, the State Govt. dissolved the Council. Acting under the powers conferred on it under Section 328(6)(b) of the Act, the State Government appointed an Administrator.3. Notification dated 16-9-86, whereby the vacancy was notified, has been challenged in thi...
Arjunlal Thawait Vs. Shashikala
Court: Madhya Pradesh
Decided on: Mar-09-1987
Reported in: I(1990)DMC158
Gulab C. Gupta, J.1. This revision filed under Section 397/401, Cr.P.C. is by the husband and is directed against the order of maintenance dated 14-8-1986 passed by Shri R.K. Shrivastava, IInd Additional Sessions Judge, Raigarh in Cr. Revision No. 72/1985.2. The parties are admittedly husband and wife married in accordance with Hindu law. They were married at Sarangarh about eight years before 30-7-1979, when the N.A. filed an application before the Judicial Magistrate, Class I at Sarangarh under Section 125 Cr.P.C. (hereinafter referred to as the Code) alleging that she was living separately from the applicant since last several years. She further, alleged that the applicant was treating her with cruelty and not giving food, with the result that she was forced to come with her father, with whom she was living at the present. She claimed a sum of Rs. 300/- per month as maintenance. She also submitted that the applicant had married again and has two children from his second wife. This a...
State of Madhya Pradesh Vs. Preconco, Indore
Court: Madhya Pradesh
Decided on: Mar-06-1987
Reported in: AIR1987MP284
R.K. Verma, J.1. This is an appeal by the State of M.P. against the judgment dated 1-8-1981 passed by the Court of District Judge, Ujjain in Civil Suit No. 8-B of 1980 whereby the learned District Judge while refusing to set aside the Award dated 27-8-1978 under Section 30 of the Arbitration Act, has made the Award a Rule of the Court and granted a decree for Rs. 1,13,435/- in favour of the Contractor respondent against the State of M.P., the appellant.2. The material facts giving rise to this appeal, briefly stated, are as follows : --The appellant State of M.P. through the Executive Engineer, Public Works Department (B & R), Ujjain on 22-10-1966 entered into a contract with the respondent M/s. Preconco (hereinafter referred to as the Contractor) for construction of a bridge across Gambhir river as per the terms and conditions stipulated in the formal deed of Contract. Clause 17 of the Contract provided for a reference to arbitration in case of dispute arising between the Executive En...
M.P. Badalkar Vs. Smt. Shanta Sarojini Badalkar and anr.
Court: Madhya Pradesh
Decided on: Mar-06-1987
Reported in: AIR1988MP319
K.K. Adhkari, J.1. The Additional District Judge, Bhopal, has passed a decree for dissolution of marriage under Section 10 of the Indian Divorce Act, 1869 on an application made by the petitioner/husband for a decree against the respondent No. 1 Smt. Shanta Sarojini Badalkar and the respondent No. 2 Shri Mahendra Rao and has referred to this case to this Court for confirmation of the decree under Section 17 of the Act.2. Briefly stated, the facts of the case are that the petitioner M. P. Badalkar and the respondent No. 1 Smt. Shanta Sarojini Badalkar professed Christian religion and they were married according to Christian rites on 26-11-1957 in St. John's Church, Bina. After the marriage, 9 children were born to them of the wedlock. The parties resided together till 1-12-1972 at Bhopal, when the respondent No. 1 deserted the petitioner and in spite of all efforts on part of the petitioner to make her return, the respondent No. 1 refused to return and live with the petitioner as his wi...
Commissioner of Income-tax Vs. Kumar Brothers
Court: Madhya Pradesh
Decided on: Mar-06-1987
Reported in: [1987]168ITR206(MP)
G.G. Sohani, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961, for directing the Tribunal to refer the following questions of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in allowing deduction for Rs. 20,000 by way of interest by holding that the liability pertains to the year under consideration ? (2) Whether, on the facts arid in the circumstances of the case, the Tribunal is justified in holding that the above payment of interest is allowable in the year under consideration even though the assessee is maintaining accounts on the mercantile basis and the amount in question relates to the period earlier to the accounting year relevant to the assessment year under consideration ?' 2. The material facts giving rise to this application, briefly, are as follows :In the accounting year in question, the assessee debited the amount of Rs. 39,576 as interest payable to the firm, M/s. P...
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