Madhya Pradesh Court January 1988 Judgments
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M.P. State Mining Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-07-1988
Reported in: [1988]170ITR459(MP)
N.D. Ojha, C.J.1. The Income-tax Appellate Tribunal, Indore Bench Indore, has referred the following question to this court for its opinion under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reference made by the Income-tax Officer to the Inspecting Assistant Commissioner under Section 144B was valid and the assessment made by the Income-tax Officer on April 23, 1979, was within the period of limitation ?'2. The facts in brief necessary to answer the aforesaid question are that even though proceedings for the assessment year 1978-79 (sic) against the assessee should have been completed by March 31, 1979, they were actually completed by the Income-tax Officer on April 23, 1979, after a reference to the Inspecting Assistant Commissioner under Section 144B of the Act. It has not been disputed that if the reference under Section 144B of the Act was p...
Commissioner of Income-tax Vs. Shyamacharan Gopicharan
Court: Madhya Pradesh
Decided on: Jan-07-1988
Reported in: [1988]170ITR463(MP)
N.D. Ojha, C.J.1. In compliance with the direction issued by this court on December 5, 1980, in M.C.C. No. 362 of 1976, the Income-tax Appellate Tribunal, Nagpur, 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 Tribunal was justified in law in holding that Section 140A(3) of the Income-tax Act, 1961, is violative of Article 19(1)(f) of the Constitution ? 2. Whether the Appellate Tribunal had the jurisdiction to hold that Section 140A(3) is violative of Article 19(1)(f) of the Constitution?' 2. The facts in a nutshell necessary to answer the aforesaid questions are that penalty in the sum of Rs. 6,000 was imposed on the assessee under Section 140A(3) of the Act after rejecting the assessee's explanation. An appeal was preferred by the assessee against that order which was dismissed. The matter was taken up by the assessee in second appeal before the Income-tax Appellate Tribunal which took the vi...
Sardar Dayal Singh Bagga and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jan-06-1988
Reported in: AIR1988MP305; 1988MPLJ691
B.C. Varma, J.1. The order in this petition shall also govern the disposal of Miscellaneous Petition No. 278 of 1986 Uogendra Lal Wadhawa and 2 Ors. v. State of M.P. and 6 Ors.). Miscellaneous Petition No. 324 of 1986 (Sy ed Barkat Ali and Anr. v. State of M.P. and 6 Ors.) and Miscellaneous Petition No. 2381 of 1986 (Pritpal Singh and 25 Ors. v. State of M.P. and 2 Ors.) as they raise a common question of law for decision.2. All the petitioners are dealers in charcoal. They have brought the charcoal under valid transit passes from the forest area and have stacked the same at different places for transport outside the State of Madhya Pradesh by rail. Petitioners in Miscellaneous Petition No. 324 of 1986 alone are purchasers of charcoal from those traders who have transported it from the forest. AH the petitioners had been transporting charcoal outside the State of Madhya Pradesh through Railway wagons. By order dt. 7-9-1981, the Government issued an order to the Chief Conservator of For...
Shelly Products Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-06-1988
Reported in: [1988]69STC18(MP)
N.D. Ojha, C.J.1. The Board of Revenue, Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act (hereinafter referred to as 'the Act'), has referred the following question to this Court for its opinion under Section 44(1) of the Act:Whether, in the facts and circumstances of the case, when the dealer had taken due diligence to obtain C form and was not able to do so at the time of assessment, the Tribunal was justified in holding that their non-acceptance at the first appellate stage was proper ?2. The necessary facts for answering the aforesaid question are that in proceedings for assessment for the financial year 1978-79, the assessee was not in a position to submit C form in respect of certain transactions at the time of assessment. The record of the case indicates that 6th February, 1980 was the date fixed before the assessing authority and on that date, time was prayed for to produce C form. The case was adjourned for 6th March, 1980 apparently to enable th...
Ajanta Printers Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-05-1988
Reported in: 1988MPLJ339; [1988]68STC441(MP)
N.D. Ojha, C.J.1. The Board of Revenue, Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Sales Tax Act'), has referred the following question to this Court for its opinion under Section 44(1) read with Section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as 'the Entry Tax Act'):Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that no second appeal is provided for the period under assessment of entry tax 2. The facts in a nutshell, necessary for answering the aforesaid question, are that an order of assessment was passed in the instant case on 26th April, 1979 under the Entry Tax Act for the period from 1st May, 1976 to 22nd October, 1976. An appeal against that order was preferred by the assessee under Section 15 of the Entry Tax Act which was dismissed on 18th June, 1980. Aggrieved by that order, the assessee preferred a ...
Bharat Heavy Electricals Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-05-1988
Reported in: 1988MPLJ517; [1988]69STC30(MP)
N.D. Ojha, C.J.1. The Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), has referred to this Court the following question of law for its opinion under Section 44(1) of the Act:Whether, under the facts and circumstances of the case, the Tribunal was justified in disallowing production of XII and XII-A declaration forms at the appellate stage subsequent to the assessment by the assessing authority ?2. The facts in brief necessary for answering the aforesaid question are that the assessee, M/s. Bharat Heavy Electricals Ltd., Bhopal, is a Government of India public sector undertaking and is engaged in the manufacture of heavy electrical equipments. It was assessed for the period 1st April, 1972 to 31st March, 1973 under the Act. Against the order of assessment, an appeal was preferred by the assessee and before the appellate authority, the assessee filed declarations in f...
Madhya Pradesh Electricity Board Vs. Natthoolal Joharmal
Court: Madhya Pradesh
Decided on: Jan-05-1988
Reported in: 1993(0)MPLJ691
Gulab C. Gupta, J. 1. This is defendants' second appeal under Section 100 of the Code of Civil Procedure and is directed against the judgment and decree, dated 20th April, 1983, passed by the Additional Judge to the Court of District Judge, Balaghat in Civil Appeal No. 60-A of 82, affirming the judgment and decree, dated 24-8-1982 passed by Civil Judge, Class II, Waraseoni in Civil Suit No. 7-A/80 and issuing an injunction against the appellants to remove their poles and high tension electric line from the land of the respondent as shown in the plaint map.2. The respondent Natthoolal filed his suit complaining that the appellants and their officers have unauthorisedly fixed two iron poles over his land and erected 3300 KV high tension line over it without his permission and without the authority of law. His case was that he was the owner and occupier of the land and was intending to build a residential house on it. According to him, though the land, at the present, is used for agricult...
Bhopal Sugar Industries Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jan-05-1988
Reported in: [1988]69STC134(MP)
N.D. Ojha, C.J.1. This opinion shall govern the disposal of M. C. C. Nos. 162 of 1985, 163 of 1985 and 164 of 1985 also.2. The Board of Revenue, M. P., Gwalior, which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958, has referred the following identical question in these four cases to this Court for its opinion :Whether or not, on the facts and in the circumstances of the case, the assessee is liable for sales tax in respect of the estimated value of the gunny bags which were used when sugar was sold by the assessee and which were in conformity with the standard prescribed of sugar packing order as prescribed from time to time ?3. We have heard learned counsel for the parties. A similar question was referred to this Court for its opinion in Commissioner of Sales Tax, Madhya Pradesh, Indore v. Bhopal Sugar Industries Ltd. [1981], 48 STC 45. This was question No. (1) in that case and was answered by saying that the assessee was not liable for sales tax in respect o...
M.P. State Road Transport Corporation Vs. Chhanibai and ors.
Court: Madhya Pradesh
Decided on: Jan-05-1988
Reported in: 2(1988)ACC372
T.N. Singh, J.1. On 22-6-1981, the accident took place and as a result of bus No. CPH 8668 having overturned, Shivlal met his death. He was a passenger in the vehicle and was aged 50 years on that date. He left surviving him, his widow and four sons and a daughter. Two sons and a daughter were minors when he died. On the heirs, application, Motor Vehicle Accidents Tribunal, Gwalior, for short, the 'Tribunal' awarded compensation of Rs. 1,15,000/- for Shivlal's death with interest at the rate of 9 per cent per annum from the date of application till payment.2. The appellant in this Court is the owner of the offending motor vehicle afore-mentioned. Shri Mittal has urged several contentions and indeed with great ability, but after looking to the evidence and perusing the judgment of the Tribunal, we are satisfied that our interference with the Award, for reasons to follow, is not at all warranted.3. The first question to be considered is whether the Tribunal's finding on the point of rash...
Commissioner of Income-tax Vs. Sheikh Munir and ors.
Court: Madhya Pradesh
Decided on: Jan-04-1988
Reported in: [1988]170ITR421(MP)
N.D. Ojha, C.J. 1. The Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has, on a direction being issued by this court on an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), referred the following question of law to this court for its opinion :'Whether, on the facts and circumstances of the case, the Tribunal was right in law in deleting the penalty ?'2. The facts in a nutshell necessary for answering the aforesaid question are that the assessee was the managing director of M/s. Sheikh Rasool Motor Transport Co. (Pvt.) Ltd., Jabalpur. For the assessment year in question, namely, 1964-65, he riled his return showing a total income of Rs. 3,300. However, an order of assessment was passed computing the total income of the assessee at Rs. 27,503. In this order, a sum of Rs. 24,203 was added as income from undisclosed sources. A penalty in the sum of Rs. 24,300 was also imposed on the assessee under Section 271(1)(c) of the Act. On...
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