Madhya Pradesh Court July 1987 Judgments
The Oriental Fire and General Insurance Company Ltd. Vs. Meera Bai and ...
Court: Madhya Pradesh
Decided on: Jul-30-1987
Reported in: II(1987)ACC255
C.P. Sen, J.1. Appellant by Shri P.C. Naik.2. Respondents by Shri R.R. Jaiswal.3. They are beard OR the question of admission.4. This L.P.A. has been preferred against the judgment of a learned Single Judge dated 22-8-86, whereby an appeal preferred by the appellant against the award dated 16-1-1986, passed by the Motor Accidents Claims Tribunal, Jabalpur, in Claims Case No. 44/82, was dismissed summarily.5. Before dealing with the submissions made by learned Counsel for the appellant. The Oriental Fire and General Insurance Co. Ltd. it would be necessary to give in a nutshell the necessary facts. One Dashrath Patel met with an accident on 1-6-81 with a tractor owned by respondent No. 6 Mohanlal. A claim petition was filed by respondents 1 to 5 who are the heirs of deceased Dashrath Patel. This claim petition was contested by Mohanlal, respondent No. 6 and the appellant. It was, however, allowed by the Tribunal and an award in the sum of Rs. 29,000.00 was passed in favour of respondent...
Tag this Judgment!Ratansi Narayan Patel Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-28-1987
Reported in: (1988)67CTR(MP)98; [1988]173ITR547(MP)
N.D. Ojha, C.J.1. The Tribunal, Nagpur Bench, Nagpur, has referred the following question to this court for its opinion under Section 256(1) of the Income-tax Act, 1961 (' the Act '):' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the capital gains arising to the assessees was liable to be assessed as short-term capital gains '2. For the purpose of answering the aforesaid question, it may be pointed out that the assessess are Ramji Narayan Patel and Ratansi Narayan Patel. The relevant assessment year is 1976-77. The facts in a nutshell which are necessary to be taken notice of for answering the aforesaid question and are clear from a perusal of the appellate order passed by the Tribunal, its order dated April 7, 1982, passed on an application for correction of certain mistake in paragraph 2 of the aforesaid order and the statement of the case drawn up by the Tribunal are that, to start with, there was a partnership in the name of Ram...
Tag this Judgment!Sureshchandra Vs. Ramchandra Arora
Court: Madhya Pradesh
Decided on: Jul-23-1987
Reported in: AIR1988MP247
ORDERT.N. Singh, J.1. The facts are admitted but the law is not and there is serious contest on both sides on the question of law that has fallen for decision in this revision.2. The revisionist is the defendant and nephew of the plaintiff/non-petitioner. A suit was instituted for recovery of 'rent' against the instant revisionist/defendant and the arrears of rent claimed being Rs. 1,000/-, the suit was tried as a small cause. It was decreed. The defendant is, therefore, in this Court challenging in this Court, for the first time, the jurisdictional competence of the Small Causes Court to pass the decree. Shri Ramji Sharma, petitioner's counsel, concedes that the objection pressed here was not taken in the trial Court. But, he submits, any question of jurisdictional competence, and indeed thechallenge that the decree or order was a nullity, can be pressed at any stage of any proceeding, at any forum, during the subsistence of the lis.3. The contention of Shri Sharma is that the Small C...
Tag this Judgment!Deepak Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-20-1987
Reported in: 1989CriLJ143
V.D. Gyani, J.1. The appellant has been found guilty of the charge of murder and sentenced to undergo life imprisonment, by the Addl. Judge, Barwani, vide judgment dt. 20-3-1986, passed in Sessions Trial No. 170 of 1984.2. It was on the weekly market day in a crowded market street, in the Sub-Divisional Head Quarter of Barwani that the appellant is said to have stabbed the deceased Rajendra in his neck with a knife, having 8' blade, resulting in cutting of carotid artery. Rajendra succumbed to his injury within minutes of his admission to the hospital. Condition of Rajendra, as noted by Dr. C. S. Gangrade (PW. 7) as per his report, Ex. P/7 was as follows:G.C. - Poor Afebrile, P-100/Mt-feeble. B.P. - Not recordable,Gasping.Pupils-dialated & sluggishly reacting - unconscious.INJURIES : - 1 - An incised wound 2 cm x 1/2 cm x 3 cm obliquely placed, 2 cm below the angle of mandible (R) neck & oozing of blood.Nature of injury - Grievous & dangerous to life.Duration - within 6 Hrs.May be caus...
Tag this Judgment!Commissioner of Income-tax Vs. Mamta Tiwari and ors.
Court: Madhya Pradesh
Decided on: Jul-17-1987
Reported in: (1987)66CTR(MP)83; [1988]171ITR59(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 since penalty proceedings were not initiated during the course of the regular assessment proceedings but were initiated while revising the assessment under Section 155(1) of the Income-tax Act, the levy of penalty under Section 273(b) of the Income-tax Act is bad in law '2. The material facts giving rise to this reference, briefly, are as follows:The assessees are partners in a registered firm. They filed returns of income for the assessment years 1974-75 to 1976-77 declaring their share income from the firm. The Income-tax Officer completed the assessments and did not initiate any action against the assessees under Section 273 of the Act. L...
Tag this Judgment!Rajeev Khandelwal Vs. Arun Pannalal
Court: Madhya Pradesh
Decided on: Jul-16-1987
Reported in: AIR1987MP262; 1987MPLJ599
N.D. Ojha, C.J.1. The petitioner in his capacity as landlord of an accommodation of which the respondent was the tenant obtained a decree for eviction of the respondent and for arrears of rent under the provisions of the M. P. Accommodation Control Act, 1961. When the decree was put in execution, the respondent filed an objection purporting to be under Section 47, Code of Civil Procedure, asserting that he had made payment of the decretal amount out of Court to the decree-holder, that a compromise had been arrived at between the parties that the judgment-debtor shall deliver vacant possession of the accommodation to the decree-holder and that it will be again given to the judgment-debtor on an enhanced rent of Rs. 500/- per month, the earlier rent being Rs. 275/- per month. His case further was that he complied with the terms of the fresh agreement and that since he was now in possession over the accommodation in pursuance of fresh agreement of tenancy, the decree under execution had b...
Tag this Judgment!Commissioner of Income-tax Vs. Flour and Food Ltd.
Court: Madhya Pradesh
Decided on: Jul-16-1987
Reported in: [1988]170ITR469(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 Income-tax Appellate Tribunal was justified in holding that the expenditure incurred by the managing director and business executive of the assessee-company on their tour to Mauritius amounting to Rs. 20,270 was intimately connected with the business of the assessee-company and hence was allowable as a business expenditure in respect of the assessment year 1979-80?' 2. The material facts giving rise to this reference, briefly, are as follows : The assessee is a limited company carrying on the business of manufacturing flour mill products, foodstuff, oil products, etc. For the assessment year 1979-80, the assessee claimed a sum of Rs. 20,270, being the amount of travelling expe...
Tag this Judgment!Vivek Kumar Vs. Kasturabai and ors.
Court: Madhya Pradesh
Decided on: Jul-15-1987
Reported in: II(1987)ACC362
P.D. Mulye, J.1. This judgment shall also govern the disposal of M.A. No. 184 of 86 (Vivek v. Babukhan and 2 Ors.) and M.A. No. 187 of 86 (Babukhan v. Vivek and 2 Ors.) as all these appeals have been filed against the same award dated 17th April, 1986 arising out of separate claim petitions filed on account of the accident which took place on 1-10-1983.2. Misc. Appeal No. 183 of 86 filed by the truck owner arises out of claim case No. 3 of 84 for Rs. 62,000/-, in which while awarding compensation of Rs. 15,000/- plus cost and interest to the claimant-respondents, the claim against the Insurance Company has been dismissed.3. M.A. No. 184 of 86 filed by the truck owner, arises out of claim case No. 46 of 84 for Rs. 83,000/- in which even though an award for Rs. 7,500/- plus cost and interest has been awarded to respondent Babu, who was injured in the accident, the same was dismissed against the Insurance Company.4. Misc. A. No. 187 of 86 which also arises out of claim case No. 46 of 84 h...
Tag this Judgment!Monji Kalyanji and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-13-1987
Reported in: AIR1988MP220; 1987MPLJ643
N.D. Ojha, C.J. 1. The petitioners are doing business of grain and of manufacturing Dal at Vidisha. By this writ petition they have challenged the imposition of terminal tax by the Municipal Committee, Vidisha. A copy of the relevant notification where by this tax has been levied and which has been published in Part 2 of the Madhya Pradesh Rajpatra dt. 10th Aug. 1984 has been attached asAnnexure B to the writ petition. It indicates that tax on export of various kinds of food-grains and oil-seeds from within the limits of Municipal Committee, Vidisha, has been levied at rates mentioned in the said notification. The said tax has been levied under Section 127(1)(xvi) of the M. P. Municipalities Act, 1961 (hereinafter referred to as the Act) which contemplates a terminal tax on goods or animals imported into or exported from the limits of the municipality.2. It has been urged by learned counsel for the petitioners that Clause (xvi) of Sub-section (1) of Section 127 of the Act was ultra vir...
Tag this Judgment!Jardarali Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-13-1987
Reported in: [1988]170ITR424(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 Appellate Tribunal was right in holding that the income of the wife was rightly clubbed in the hands of the appellant?'2. The material facts giving rise to this reference, briefly, are as follows: The assessment year in question is 1979-80 for which the accounting period ended on Diwali, 1978. Till July 31, 1978, the assessee was a partner in a firm carrying on the business in the name and style of M/s. Jardar Banali. The said firm consisted of two partners. The other partner of the firm was one Salim Ali. After July 31, 1978, the wife of the assessee became a partner of the said firm. In framing the assessment of the assessee for the assessment year 1979-80, the Income-tax Of...
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