Madhya Pradesh Court September 1987 Judgments
Commissioner of Income-tax Vs. J.P. Shrivastava and Sons.
Court: Madhya Pradesh
Decided on: Sep-29-1987
Reported in: [1989]178ITR464(MP)
Ojha, C.J.1. This is an application under Section 256(2) of the Income-tax Act, 1961 ('the Act').2. The facts, in a nutshell, necessary to find out whether any question of law arises so as to justify this court in directing the Tribunal to refer the said question to this court, are that the assessee filed returns of income for the assessment years 1974-75 and 1975-76 in the status of an unregistered firm. Orders of assessment were passed by the Income-tax Officer under Section 143(3) of the Act, taking the status of the firm as an unregistered firm. Subsequently, on the view that the aggregate amount of tax payable by the assessee-firm if it were assessed as a registered firm and the tax payable by the partners individually if the status of the firm was taken as that of a registered firm was larger than the aggregate amount of tax payable by the firm in its status as that of an unregistered firm, the Income-tax Officer initiated fresh proceedings for assessment under Section 154 of the...
Tag this Judgment!Sagar Art Service, New Delhi Vs. Municipal Corporation, Gwalior and an ...
Court: Madhya Pradesh
Decided on: Sep-28-1987
Reported in: AIR1988MP46; 1988MPLJ392
ORDERT.N. Singh, J.1. Two appeals are filed by the same appellant against a common order passed by the trial Court in two suits instituted by the appellant. Both appeals are, therefore, heard together and are being disposed of by this common order.2. In Misc. Appeal No. 78 of 1987, respondents 1 to 3 are Madhya Pradesh Electricity Board and its functionaries, while Nagar Palika Nigam, Gwalior is arrayed as respondent No. 4, because they figured as defendants in Civil Suit No. 39-A of 1982. In other appeal, namely, Misc. Appeal No. 77 of 1987 which related to Civil Suit No. 35-A of 1987, the defendants/respondents are twosome, namely, the Municipal Corporation, Gwalior and the Commissioner of the said Corporation. However, in both cases, the lis bears the same complexion inasmuch as by the common order, the trial Court has finally disposed of separate applications made in the two civil suits, one set for temporary injunction under Order 39, Rules 1 and 2, read with Section 151, C.P.C. a...
Tag this Judgment!Commissioner of Income-tax Vs. Harlal Mannulal
Court: Madhya Pradesh
Decided on: Sep-26-1987
Reported in: [1989]178ITR284(MP)
N.D. Ojha, C.J.1. The Tribunal, Indore Bench, Indore, has referred the following two questions to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the deemed income of Rs. 20,000 added to the total income of the assessee in the assessment year in question could be considered for the purpose of levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961 ?(2) If the answer to the above question is in the affirmative, whether the levy of penalty could be justified in terms of the Explanation to Section 271(1)(c) of the Income-tax Act, notwithstanding the fact that the said Explanation was not invoked by the Department while levying the penalty in question ?'2. The facts in a nutshell which are necessary for answering the aforesaid two questions are that during the assessment year 1973-74, the asses-see filed a return declaring a total income of Rs. 4,678. However, the assessment was completed on a total income of Rs. 49, 403. The explana...
Tag this Judgment!The Islamia Karimia Society, Indore Vs. Devi Ahilya Vishwavidyalaya, I ...
Court: Madhya Pradesh
Decided on: Sep-24-1987
Reported in: AIR1988MP200; 1988MPLJ151
N.D. Ojha, C.J. 1. The petitioner Islamia Karimia Society, Indore, claims to be a linguistic and religious minority within the meaning of Article 30(1) of the Constitution of India. It is a body registered under the Non Trading Corporation Act and is established and administers the Islamia Karimia Degree College in Indore. An application was made on behalf of the college for its affiliation with the Vikram University, Ujjain, which, on the formation of University of Indore, was sent by the Registrar, Vikram University, Ujjain, totheVice-Chancellor, Indore University, as is apparent from a copy of the letter dt. 16th June 1964 attached as Annexure R-l to the Registrar's affidavit filed in the present petition. Copy of letter dt. 30th June 1964 from the Registrar of the University of Indore to the Principal of the College attached as Annexure R-2 indicates that provisional affiliation was granted to the college with effect from 1st July 1964 in the subjects mentioned in the application f...
Tag this Judgment!Ayodhya Prasad Parmeshwaridas Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-23-1987
Reported in: [1987]168ITR605(MP)
N.D. Ojha, C.J.1. The question as to whether a firm is entitled to continuation of registration even in a case where it does not stand dissolved or continuation of registration is possible only if the firm stands dissolved was referred by a Division Bench of this court to a Full Bench by its order dated August 14, 1987, It is thus that the aforesaid question has come up for consideration before us.2. The Division Bench, in referring the aforesaid question to a Full Bench, was of the view that there seemed to be an apparent conflict on the aforesaid question in the decisions of the two Division Benches of this court, one in the case of CIT v. Gopi Talkies, Raigarh : [1987]163ITR568(MP) and the other in the case of Ganesh Rice Mills v. CIT : [1981]132ITR257(MP) .3. In the case of Gopi Talkies, Raigarh : [1987]163ITR568(MP) , the assessee claimed the status as a registered firm in the return filed on June 30, 1975, for the assessment year 1975-76, for which the accounting period ended on ...
Tag this Judgment!National Insurance Co. Vs. Chitrakalabai and anr.
Court: Madhya Pradesh
Decided on: Sep-23-1987
Reported in: 1993(0)MPLJ567
ORDERB.M. Lal, J.1. The Order passed in this appeal shall also govern the disposal of the connected Miscellaneous Appeal No. 225 of 1987, National Insurance Co. v. Mumtaz Khan, No. 226 of 1987, National Insurance Co. v. Ramesh Kumar and Anr., No. 227 of 1987, National Insurance Co. v. Lakhanlal and Anr., No. 228 of 1987, National Insurance Co. v. Bhagwati Bai and Anr., No. 229 of 1987, National Insurance Co. v. Anand Singh and Anr., No. 230 of 1987, National Insurance Co. v. Smt. Sikalwati Bai and Anr., No. 233 of 1987, National Insurance Co. v. Rami Bai and Anr., No. 232 of 1987, National Insurance Co. v. Ramsantibai and Anr..2. These appeals are directed by the National Insurance Company against the awards dated 29-4-1987 passed by the Claims Tribunal, Seoni, whereby rejecting the claim of Ramji and awarding Rs. 4,000/- to Ramsanti Bai,-awarded Rs. 2,000/- to each of the claimants.3. The short facts leading to this appeal are as under: The respondent No. 1 in each appeal is the emplo...
Tag this Judgment!Dr. Hari Singh Gour and anr. Vs. Pankaj Khare and anr.
Court: Madhya Pradesh
Decided on: Sep-18-1987
Reported in: AIR1988MP269; 1988MPLJ12
N.D. Ojha, C.J. 1. A writ petition, being M.P. No. 3607/86 was decided by us on 21-3-87. The present application purporting to beunder Article 133(1) of the Constitution, was filed on 22-6-87, i.e. after about three months with the prayer that certificate of fitness for appeal to the Supreme Court of India may be granted. 2. Article 134A inserted in the Constitution by the Constitution (44th Amendment) Act 1978 contemplates grant of a certificate of the nature referred to, inter alia, in Clause (1) of Article 133 of the Constitution, provided oral application is made by or on behalf of the party aggrieved immediately after the passing or making of the judgment, decree or final order referred to therein. A corresponding amendment was made in Article 133(1) of the Constitution also and the relevant portion of the said Article after this amendment reads : 'An appeal shall lie to the Supreme Court from any judgment, decree or final order in a civil proceeding of a High Court in the territo...
Tag this Judgment!Commissioner of Sales Tax Vs. Bhopal Motors Private Ltd.
Court: Madhya Pradesh
Decided on: Sep-18-1987
Reported in: [1988]68STC112(MP)
N.D. Ojha, C.J.1. This order shall govern the disposal of M. C. C. Nos. 101 of 1984, 127 of 1984 and 131 of 1984 also.2. The Tribunal constituted under the M. P. General Sales Tax Act, 1958, has referred the following two questions to this Court for its opinion in all these four cases:(a) Whether, in the facts and circumstances of this case, the Tribunal was justified in directing the initial payment to be included in the amount on which depreciation is to be allowed ?(b) Whether the registration fee and insurance charges should not be included in the basic price for calculation of taxable turnover ?3. The facts in a nutshell necessary for answering the aforesaid two questions are that the assessee carries on business of sale of vehicles, furnitures and other goods as also of sale of vehicles under the hire-purchase system. The question which came up for determination was about the' sale price of hire-purchase vehicles in order to find out the assessee's turnover.4. Aggrieved by the or...
Tag this Judgment!Patel Fab. Machinery Manufacturers Vs. General Manager, District Indus ...
Court: Madhya Pradesh
Decided on: Sep-17-1987
Reported in: [1988]68STC203(MP)
ORDERN.D. Ojha, C.J.1. The petitioner asserts that it is carrying on business of manufacture of electrical stampings at Bhopal and is a dealer registered under the M.P. General Sales Tax Act (hereinafter referred to as the Act). It made an application for grant of an eligibility certificate in order to claim exemption from payment of sales tax. This application was dismissed by respondent No.1 by his order dated 1st November, 1985 on the ground that it had been made beyond the period prescribed for making such an application.2. The case of the petitioner further is that on receipt of the said order, it made representation to respondent No.1, a copy whereof has been attached as annexure E to the writ petition. Subsequently, the petitioner also sent a reminder dated 17th January, 1986, copy whereof has been filed as annexure F to the writ petition. The grievance of the petitioner is that it has not received any reply either to the main representation or to the reminder sent by it. This a...
Tag this Judgment!Madhya Pradesh Financial Corporation Vs. Ganesh Oil Mill and ors.
Court: Madhya Pradesh
Decided on: Sep-16-1987
Reported in: [1989]66CompCas179(MP); 1987MPLJ728
T.N. Singh, J.1. An order passed by the District Judge under Section 32(7) of the State Financial Corporations Act, 1951, for short, ('the Act') is challenged on a short ground. Indeed, only a part of the order is impugned in this revision.2. Petitioner's counsel, Shri J.D. Suryawanshi, submits that the District Judge had no discretion in the matter of decreeing interest because of the statutory duty cast on him under Section 31 of the Act. Counsel's contention is that under the terms of the 'agreement', the non-petitioner was obligated to pay interest at the rate of 9 per cent. per annum on the loan advanced by the revisionist-Corporation against mortgage of his property. Therefore, the learned District Judge was duty bound to enforce that obligation and he had no discretion, in adjudging the loan and the interest due in respect thereof, to grant a decree for interest at the rate of 6 per cent. per annum abrogating the agreement between the parties which contemplated interest at the r...
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