Madhya Pradesh Court August 1987 Judgments
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Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd., Birlagram, Nagda ...
Court: Madhya Pradesh
Decided on: Aug-25-1987
Reported in: AIR1988MP129
N.D. Ojha, C.J. 1. The petitioner 1 is a Company with limited liability governed by the Companies Act, 1956 having its registered office at Birlagram, Nagda (M.P.) It is engaged, inter alia, in manufacture of staple fibre and for this purpose has established a factory at Birlagram. Petitioner 2 is a shareholder as well as an officer in the employment of petitioner 1. Two generating units were established by petitioner No. 1 in its new power plant at Birlagram, one on 28th Sep. 1977 and the other on 18th Dec. 1978. The generation of electricity by these two units, according to the petitioners, commenced on these two dates. The State of Madhya Pradesh, respondent No. 1, in exercise of the power conferred on it by Section 3-B of the M. P. Electricity Duty Act, 1949 (hereinafter referred to as the Act), issued a notification No. F.10-7-XIII-81, dt. 13th March 1981, published in the Madhya Pradesh Rajpatra dt. 8th May 1981, granting exemption to certain producers from payment of electricity...
Madhya Pradesh State Road Transport Corporation, Indore Vs. Cantonment ... Overruled
Court: Madhya Pradesh
Decided on: Aug-25-1987
Reported in: AIR1988MP166
N.D. Ojha, C.J.1. This writ petition has been filed by the Madhya Pradesh State Road Transport Corporation, Habibganj, Bhopal, constituted under the Road Transport Corporations Act, 1952, challenging the notification dated 19-12-1979, a copy whereof has been annexed as Annexure 'A', whereby the Cantonment Board, Mhow (the respondent No. 1) imposed entry tax on motor vehicles. The particulars and the rate per entry of the tax so imposed are shown in the schedule to the notification. This tax purports to have been imposed by the Cantonment Board in exercise of the powers conferred by Section 60 of the Cantonment Act, 1924( hereinafter referred to as 'the Act').2. It has been urged by the learned counsel for the petitioner that in view of Section 6 of .the M. P. .Motor Vehicle Taxation Act, 1947 (hereinafter referred to as the Taxation Act, 1947), the Cantonment Board had no authority to impose the impugned entry tax on motor vehicles. Reliance in support of this submission has been place...
Sunderlal Shivana Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Aug-20-1987
Reported in: AIR1988MP70; 1988MPLJ119
C.P. Sen, J.1. The learned Single Judge has referred the following question for opinion of the Full Bench :--'Whether a sanction issued in the name of the President or the Governor of a State, as the case may be, irrespective of the fact of issue of the sanction by particular department of the appropriate Government, could be a valid sanction and any objection as to the validity of such sanction raised under Sub-section (2) of Section 6 in the course of and thereafter, would be meritless?'2. At the relevant time, the appellant was working as Naib-Tahsildar and was posted at Raipur, his appointing authority being the State Government, Naib-Tahsildar comes within the administrative control and supervision of the revenue department. While so posted there, it is alleged that the appellant demanded bribe of Rs. 300/- for settling encroachment case of the complainant, who had constructed a Tapra by encroaching on the Nazull and and was running a hotel there. It is said that the complainant p...
A.K. Harida Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Aug-19-1987
Reported in: 1988CriLJ597
C.P. Sen, J.1. By this Order, M.P. No. 2292 of 1987 A. K. Handa and Anr. v. Union of India and Ors. is also disposed of.2. The petitioner is a commissioned officer in Indian Army, having been appointed on 9-2-1964 and he is at present holding substantive rank of Major. He was officiating as Lt. Colonel since 1-4-1984 and was posted as Commanding Officer, Depot Regiment (Corps of Signals) since 8-5-1984. For the year 1984-85, the GOC, MP B & O Area, headquarter Jabalpur, wrote an adverse confidential report dt. 16th May 1985 that while the petitioner's professional competence was very satisfactory and he appears to have had much potential, he would not vouchsafe for the officer's moral qualities, gets into shady financial deals with the money of his subordinates, and his integrity is questionable. Not likely to command respect. In view of this adverse confidential, he was reverted to his substantive rank of Major. The GOC also ordered Genral Court Martial (GCM) against him. The petition...
Commissioner of Income-tax Vs. Ratlam Coal Ash Company
Court: Madhya Pradesh
Decided on: Aug-17-1987
Reported in: (1987)65CTR(MP)305
G.G. Sohani, J.1. As directed by this court, 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 was justified in law in reversing the order of the Commissioner of Income-tax made under Section 263 and restoring that of the Income-tax Officer on the ground that the Commissioner of Income-tax had not made out a case that the assessment order framed by the Income-tax Officer was erroneous in so far as it was prejudicial to the interests of the Revenue ?'2. The material facts giving rise to this reference, briefly, are as follows:3. On an examination of the income-tax record of the assessee, the Commissioner of Income-tax found that in the return filed by the assessee for the assessment year 1976-77, the assessee had shown a total income of Rs. 26,324. The Commissioner of Income-tax noted that as against the income shown in the return, the Income...
Commissioner of Income-tax Vs. Dr. Kumari M. Dubey
Court: Madhya Pradesh
Decided on: Aug-17-1987
Reported in: [1988]171ITR144(MP); 1987MPLJ810
N.D. Ojha, C.J.1. On a direction being issued by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act'). the Income-tax Appellate Tribunal, Jabalpur, 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 was right in law in cancelling the penalty under Section 271(1)(c) ?'2. The facts in a nutshell, necessary for answering the aforesaid question, may be stated here. The reference pertains to the year 1969-70. The assessee who is a lady doctor filed a return on December 8, 1969. Subsequently, on March 6, 1971, she filed a revised return. The Income-tax Officer, while making the assessment, initiated proceedings for imposition of penalty for concealment of income and called upon the assessee to show cause why penalty should not be levied.3. In reply to the show-cause notice, the assessee filed a reply, a copy whereof has been attached along with the ...
Jhumaklal Sao Vs. Sales Tax Officer and Two ors.
Court: Madhya Pradesh
Decided on: Aug-17-1987
Reported in: [1988]68STC43(MP)
N.D. Ojha, C.J. 1. The petitioner who is a registered dealer under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), carries on business of minor forest produce like shikakai and baibidang. He entered into a contract with the forest department, the terms whereof are to be found in annexure P-1 to this writ petition. Under the contract, the Conservator of Forests, Bastar Circle, Jagdalpur, M. P., sanctioned sale of shikakai and baibidang which constitute minor forest produce. The sale price for the period during which the petitioner was entitled to collect the aforesaid minor forest produce was fixed at Rs. 2,500 for shikakai and Rs. 1,300 for baibidang as is apparent from annexure E-2 to the writ petition.2. In pursuance of the contract, the petitioner collected shikakai and baibidang and ultimately sold them in the market. The Sales Tax Officer was of the view that the turnover representing the sale proceeds of shikakai and baibidang by the petitioner in th...
Mahila Ramdei Vs. Nand Kumar and ors.
Court: Madhya Pradesh
Decided on: Aug-14-1987
Reported in: AIR1988MP98; [1990]67CompCas486(MP)
T.N. Singh, J.1. Respondents have been duly served. Except respondent No, 1 the other two have not appeared as yet, though this appeal was admitted on 20-1 -1987. This is a matte? in which the constitutional compulsion is so heavy and, pressing as to call for instant disposal that hearing cannot be deferred any further on any ground whatsoever. Accordingly, 1 propose not to consider or make any order on I, A. No. Ill filed in this matter. That application, made in this Court on 9-7-1987, shall be disposed of by the Tribunal when the matter goes back and steps are taken thereat to implead legal representatives of deceased Respondent No. 2, Shivnarayan. At this stage it will suffice to say that his death took place on 28-6-1987, during pendency of this appeal and indeed after he was duly served.2. I see no reason to take today a different view in this matter and indeed it is necessary only to reiterate the view taken by me on 20-1-1987 in admitting the appeal, which has to be merely butt...
Rajesh Namdeo Vs. Awadhesh Pratap Singh Vishwavidyalaya, Rewa and ors.
Court: Madhya Pradesh
Decided on: Aug-14-1987
Reported in: AIR1988MP138; 1988MPLJ9
Faizanuddin, J. 1. The order passed in this petition shall also govern the disposal of Misc. Petition No. 2471 of 1984 (Ram Lakhan Gupta v. Awadhesh Pratap Singh Vishwavidyalaya & 2 others) as common questions of law and facts arise in these two petitions.2. The petitioners in the two petitions had passed B.Com. Examination securing marks less than 40 per cent in aggregate. The petitioner, Rajesh Namdeo had passed the said B.Com. Examination in 1980. whereas the petitioner Ram Lakhan Gupta had passed the B.Com Examination in 1982. Both of them applied to the then Education Minister to permit them to be admitted in LL. B. Part-1 as a special case in the Law College, Satna, respondent No. 3, which is affiliated to Awadhesh Pratap Singh Vishwavidyalaya, Rewa (hereinafter referred to as the 'respondent-University'. The Education Minister directed the respondent No. 3 to admit the two petitioners in LL.B. Part-I, as a special case. The Examination of LL.B. Part I had to be held in March 198...
Smt. Ramkishori Gupta Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Aug-14-1987
Reported in: AIR1988MP145
N.D. Ojha, C.J.1. This order shall govern the disposal of Misc. Petition No. 3390 of 1986, Misc. Petition No. 3521 of 1986 and Misc. Petition 3637 of 1986 also. In all these writ petitions the validity of certain amendments made in the Stamp Act (hereinafter referred to as the Act) by M.P. Act No. 8 of 1975 has been challenged. To be specific, the amendments that have been made in Section 27 and Schedule 1 of the Act and Section 47-A as inserted in the Ad by the aforesaid amendment Act No. 8 of 197,S are sought to be declared ultra vires. Section 27 of the Act after its amendment by M.P. Act No. 8 of 1975 reads as hereunder :'27. Facts affecting duty to be set forth in instrument -- (1) The consideration, if any, the market value of the property and all other facts and circumstances affecting the chargeability of any instrument with duty or the amount of the duty with which it is chargeable, shall be fully and truly set-forth therein. (2) In the case of instruments relating to immovabl...
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