Madhya Pradesh Court September 1987 Judgments
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Steel Ingots Pvt. Ltd. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Sep-09-1987
Reported in: 1988(16)ECC205
ORDERG.G. Sohani, J.1. The order in this case will also govern the disposal of Miscellaneous Petitions Nos. 329, 458 and 958, all of 1987.2. By these petitions under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for quashing of orders passed by the Superintendent, Central Excise, under Rule 57-I of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules') holding that as the credit of duty paid on inputs, as specified in the orders, was wrongly taken by the petitioners, the credit so taken was being disallowed. By these orders, the petitioners were directed to adjust the credit account immediately, as directed in those orders. Aggrieved by those orders, the petitioners have filed these petitions.3. A number of points were urged in the petitions but having heard learned Counsel for the parties, we have come to the conclusion that the petitions deserve to be allowed on the short ground that before taking action under Rule 57-I of the Rules, ...
Modella Steels and Alloys Ltd. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Sep-09-1987
Reported in: 1988(16)ECC208
ORDERG.G. Sohani J.1. For the reasons stated in the order delivered by us today in Steel Ingots Private Limited, Indore v. The Union of India and Two Ors. (Misc. Petition No. 264 of 1987), [1988] 16 ECC 205 (MP) this petition is allowed. The Order No. Modvat/Modella/R-I/RTM/86/116 dated 27-1-1987 (Annexure 'H'), No. Modvat Modella/RI/RTM/86/171 dated 6-2-1987 (annexure 'L'), No.--Modvat/Modella/RI/RTM/86/155 dated 5-2-1987 (annexure 'K') and No. Modvat/Modella/R-I/RTM/86/185 dated 11-2-1987 (Annexure 'N') passed by the Superintendent, Central Excise, Range-I, Ratlam, are quashed. The proper officer shall, however, be at liberty to take action afresh, according to law, under Rule 57-I of the Central Excise Rules, 1944, after giving reasonable opportunity to the petitioner to show cause why such action be not taken. In the circumstances of the case, parties shall bear their own costs of this petition....
Sanjay Kumar Shrivastava Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Sep-08-1987
Reported in: 1988AIHC154; 1988MPLJ258
Ojha, C.J.1. This L.P.A. has been preferred against a judgment dt. 8-6-1987 of a learned Judge sitting alone whilst acting in the long summer vacation as a Vacation Judge, dismissing a writ petition filed by the appellant.2. Having heard the learned counsel for the appellant we are of the opinion that this L.P.A. is not maintainable. The jurisdiction of a learned single Judge and of Benches is provided in Chapter I of the High Court Rules. After enumerating the jurisdiction which can be exercised by a learned single Judge, or by other Benches, it is provided in Rule 4 of Chapter-I that save as provided by law or by these rules or by special order of the Chief Justice, all matters shall be heard and disposed of by a Bench of two Judges. The Writ Petition which was dismissed summarily by the learned Vacation Judge was cognizable by a Division Bench. This writ petition consequently in the absence of any rule empowering a learned single Judge to exercise powers of Division Bench could not ...
State of Madhya Pradesh Vs. Kailash Basudeo Prasad Tiwari and anr.
Court: Madhya Pradesh
Decided on: Sep-08-1987
Reported in: 1992(0)MPLJ775
B.M. Lal, J.1. This Judgment shall also govern the disposal of the connected Criminal Appeal No. 639 of 1985 (State of M.P. v. Kailash and Anr.).2. This appeal is directed by the State of Madhya Pradesh against the acquittal of the accused/respondents who were charge-sheeted under Sections 364, 365 and 395, Indian Penal Code.3. The short legal point involved in this appeal is whether in the absence of test identification parade, accused could be convicted if he is identified in the dock during trial.4. The short facts leading to this appeal are as under : On 2-5-1979 in the night time at about 7 or 8 the accused entered into the house of P.W.I Mohansingh resident of village Munderi, Police Station Jujharnagar, District Chhatarpur and committed dacoity by taking away Rs. 750/- and a gun. The miscreants also abducted P.W.2 Saheb Singh, brother of P.W.I Mohansingh and P.W.4 Munnasingh son of Mohansingh and took them away to Chhutwai hillock. These two abductees viz. Saheb Singh and Munnas...
Steel Ingots Pvt. Ltd. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Sep-07-1987
Reported in: 1988(17)LC453(MP)
ORDERG.G. Sohani, J.1. The order in this case will also govern the disposal of Miscellaneous Petitions No. 329, 458 and 958, all of 1987.2. By these petitions under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for quashing of orders passed by the Superintendent, Central Excise, under Rule 57-1 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules') holding that as the credit of duty paid on inputs, as specified in the orders, was wrongly taken by the petitioners, the credit so taken was being disallowed. By these orders, the petitioners were directed to adjust the credit account immediately, as directed in those orders. Aggrieved by those orders, the petitioners have filed these petitions.3. A number of points were urged in the petitions but having heard learned Counsel for the parties, we have come to the conclusion that the petitions deserve to be allowed on the short ground that before taking action under Rule 57-1 of the Rules, t...
Dinesh Chandra Agrawal Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Sep-04-1987
Reported in: AIR1988MP213; 1988MPLJ66
N.D. Ojha, C.J. 1. This Order shall also govern the disposal of M .P. No. 2583/87.2. The petitioner in each of these two cases is the same person and runs a cinema house at Gwalior in the name of Kailash Talikes. Two orders have been passed against the petitioner Under Section 4-C of the M.P. Entertainments Duty and Advertisement Tax Act, 1936 (hereinafter referred to as the Act). Against these orders, an appeal is preferable Under Section 4-D of the Act. In place of preferring an appeal however, the petitioner has filed these two writ petitions asserting that the provision of Section 4-D of the Act was ultra vires inasmuch as it requires deposit of certain amount of tax and penalty as a condition precedent for the maintainability of the appeal.3. Having heard learned counsel for the petitioner, we find it difficult to take the view that Section 4-D can be held to be ultra vires on that ground. A similar question came up for consideration before the Supreme Court in Anant Mills Co. Ltd...
Commissioner of Sales Tax Vs. Hukumchand Mills Ltd.
Court: Madhya Pradesh
Decided on: Sep-04-1987
Reported in: [1988]68STC378(MP)
R.K. Verma, J.1. By this reference made by the Tribunal under Section 44 of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') at the instance of the Commissioner of Sales Tax, the following question of law has been referred to this Court for decision:Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that canteen sales are not exigible to tax as the dominant object in running the canteen is welfare of the employees and not carrying on business in sale of food articles2. The aforesaid question arises out of the order of the Appellate Tribunal in second appeal in the following circumstances:The non-applicant-assessee being a registered dealer, was assessed to sales tax for the calendar year 1977. The canteen sales in the factory premises of the assessee amounting to Rs. 6,02,277 were assessed to sales tax at 2 per cent by the Assistant Commissioner, Sales Tax, Indore. In first appeal, the order of assessment was ma...
K.L. Mishra and anr. Vs. Biharilal and anr.
Court: Madhya Pradesh
Decided on: Sep-04-1987
Reported in: 2(1988)ACC440
B.M. Lal, J.1. This appeal under Section 110-D of the Motor Vehicles Act (hereinafter referred to as the Act) is directed against an award dated 22-12-1986 passed by the Motor Accidents Claims Tribunal, Rewa (hereinafter referred to as the Tribunal) directing the appellants to pay Rs. 30,000/- to the respondent-claimant No. 1, Biharilal.2. The short facts leading to this appeal are that, in the morning hours of the fateful day (i.e. 24-6-1985) at about 7.30 a.m. Mst. Ramwati, wife of the claimant Biharilal was waiting for a bus. Their six months old son Santosh Kumar was also in her lap. Suddenly, the appellant No. 2, Prabhat Kumar riding a Motor Cycle bearing registration No. MPA 8015, rashly and negligently, dashed Mst. Ramwati Bai whereupon both the wife and the son of the claimant sustained injuries and succumbed to it. On these facts, the husband of Mst. Ramwati Bai and father of the infant Santosh Kumar filed a claim petition, claiming compensation to the tune of Rs. 66,000/-.3. ...
Dattaji Rao Alias Raje Vs. Smt. Ganga Bai
Court: Madhya Pradesh
Decided on: Sep-02-1987
Reported in: AIR1988MP178; 1987MPLJ731
ORDER1. Shri R.A. Roman, Counsel for the petitioner. Counsel is heard and the matter is being disposed of at the admission stage.This is defendants' petition and is directed against an order passed on 27-6-1987 by the trial court at Gwalior. That Court has allowed an application of the plaintiff to modify its earlier order. The plaintiff had prayed that although the Court had accepted her prayer for her evidence being taken on commission at Indore, where she resided, the commission issued could not be executed over a period of six years by the District Judge, Indore. Therefore, an Advocate practising at Gwalior be appointed Commissioner to take her evidence at Indore. The prayer was allowed on the condition that Commissioner's fee of Rs. 650/- had to be paid by the plaintiff, herein non-petitioner 1. It is against this order that the instant petition is filed,2-3. Shri Roman, who appears for the defendants-petitioners, has seriously impugned the order on the ground that there was no ju...
Commissioner of Wealth-tax Vs. Shravan Kumar Patel
Court: Madhya Pradesh
Decided on: Sep-02-1987
Reported in: [1988]171ITR298(MP)
1. The Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has referred the following question to this court for its opinion under Section 27(1) of the Wealth-tax Act, 1957 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in, holding that the income-tax and wealth-tax liabilities for all the earlier years and up to the assessment year 1975-76 will be deductible in computing the net wealth for the assessment year 1975-76 and that such liability should be deductible as a debt irrespective of the fact that the demand was created after the valuation date ?'2. Before answering the aforesaid question, it may be pointed out that it has not been disputed by learned counsel for the Revenue that in the instant case the demand in respect of the income-tax and wealth-tax liabilities referred to in the aforesaid question was created after the valuation date. A similar question came up for consideration before the Supreme Court in the case of CWT v. Kanti...
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