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Madhya Pradesh Court February 1988 Judgments

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Feb 10 1988

Nav Bharat and M.P. Chronicle Group of Newspapers Vs. Krishna Sharan S ...

Court: Madhya Pradesh

Decided on: Feb-10-1988

Reported in: (1990)ILLJ398MP; 1989MPLJ438

ORDERDr. T.N. Singh, J.1. Against two orders passed on 28th November 1984 and 29th April 1986 by Labour Court No. 1, Gwalior, this writ petition is preferred by the employer.2. The first order (Annexure-P/21 is an ex parte award which was passed in favour of the first respondent (hereinafter refered to as 'the respondent') on 28th November 1984 allowing his claim for reinstatement and back wages, upon holding his retrenchment illegal and void. By the second order, Annexure-P/1, rendered on 29th April 1986, the application of the employer to set aside the award has been rejected upon holding that no sufficient cause was either pleaded or proved for non-participation in the hearing of the dispute which had been referred for adjudication.3. We propose first to deal with the petitioner's contention pressed in respect of the second order. Although two decisions are cited at the Bar in support of the challenge to the order dated 29th April 1986, we have no doubt that the decisions do not sup...


Feb 09 1988

Commissioner of Sales Tax Vs. Balaji Cotton Co.

Court: Madhya Pradesh

Decided on: Feb-09-1988

Reported in: [1990]76STC53(MP)

G.G. Sohani, Ag. C.J.1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), the Board of Revenue has referred the following question of law to this Court for its opinion :'Whether in the facts and circumstances of the case, the Tribunal was justified in holding that appeal before the Appellate Deputy Commissioner could not be rejected on account of non-payment of 50 per cent of the total demand of tax and penalty and it be heard on merits on payment of 10 per cent of additional demand and 50 per cent of the penalty ?'2. The material facts giving rise to this reference briefly are as follows : While framing assessment of the assessee for the period from 4th November, 1975 to 23rd October, 1976, the Sales Tax Officer rejected the books of account and made a best judgment assessment. After adjusting the amount of tax paid by the assessee, the assessee was held liable to pay Rs. 4,04,207. This sum consisted of tax amounting ...


Feb 08 1988

Bahadur Singh Vs. Pahalwan Singh and ors.

Court: Madhya Pradesh

Decided on: Feb-08-1988

Reported in: AIR1988MP236

T.N. Singh, J.1. A torn and tattered petition it is, so it is contended by respondent's counsel. Because, for the battered cause relief has to be sought in popular mandate and not in legal battle. That, counsel submits, is the crux of the matter.2. The result of petitioner's election to a Mandi Samiti has been found materially affected by the Election Tribunal as a result of a ballot paper being 'received' (counted) in favour of the petitioner. On that ground petitioners election has been set aside. It is contended therefore, that there would be no complaint to be heard by us on the writ side.3. Indeed, another forceful contention pressed at the threshold by Shri Lahoti is that necessary parties not being before the Court today the petition is not maintainable and no relief can be granted to the petitioner. In this connection the fact which is not denied is that respondents Nos. 2 to 5, who would now be the candidates in the re-election were given up and they were not noticed on the pr...


Feb 06 1988

Commissioner of Income-tax Vs. Gulab Rai and Sons

Court: Madhya Pradesh

Decided on: Feb-06-1988

Reported in: [1988]173ITR552(MP)

G.G. Sohani, Actg. C.J.1. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '). 2. The material facts giving rise to this application briefly are as follows: The respondent-assessee owns a property known as 'Jackson Hotel'. The property was initially taken on lease by the assessee but thereafterthe assessee purchased that property in the year 1973. On August 1, 1976, the assessee executed a deed of lease whereby the property was let out on a monthly rent of Rs. 4,000 for a period of 20 years. While framing the assessment for the assessment year 1978-79, the Income-tax Officer treated the rental income received by the assessee as aforesaid as his business income. The Commissioner of Income-tax, exercising his powers under the provisions of Section 263 of the Act, held that the order of the Income-tax Officer was erroneous and prejudicial to the interests of the Revenue inasmuch as the Income-tax Officer had completely overlooke...


Feb 05 1988

Commissioner of Income-tax Vs. Perfect Pottery Co. Ltd.

Court: Madhya Pradesh

Decided on: Feb-05-1988

Reported in: (1988)71CTR(MP)123; [1988]173ITR545(MP)

G.G. Sohani, Actg. C.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, Jabalpur Bench, 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 and on a proper interpretation of Clause (f) of Sub-section (1) of Section 246 of the Income-tax Act, 1961, the Appellate Tribunal was justified in holdingthat against the order of the Income-tax Officer under Section 154 refusing to allow interest under Section 214 on the refund due, an appeal lies?' 2. The facts giving rise to this reference briefly are as follows : The assessee is a company incorporated under the Companies Act, 1956. The assessment of the assessee for the assessment year 1969-70 was rectified by the Income-tax Officer under Section 154 of the Act to give effect to the order passed by the Appellate Assistant Commissioner enhancing the loss for t...


Feb 04 1988

Dr. Anant Rao Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Feb-04-1988

Reported in: AIR1988MP237

T.N. Singh, J.1. This matter was heard by us lastly on 4-1-1988. On that date Shri V. K. Sapre appearing for the petitioner cited before us Madhaorao Phalke's case, AIR 1961 SC 298, in support of his contention. It was then pointed out to learned counsel that the decision would not avail the petitioner because of the constitutional mandate inscribed in Articles 13 and 23 of the Constitution, and he was given time to examine the position. Counsel concedes todaythat he could not lay his hands on any authority to overcome the hurdle pointed out to him. We proceed, therefore, to dispose of the matter in terms of the constitutional imperative without tarrying further.2. In this matter, the petitioner has prayed for a writ of mandamus directing the State of Madhya Pradesh to make payment to the petitioner of a sum of Rs. 1556.50 p. annually to which he claimed to be entitled by virtue of the Sanad dated 18-10-1942, granted by the erstwhile Ruler of the State of Gwalior. That is Annexure III ...


Feb 02 1988

Bharosilal and ors. Vs. Mst. Shiladevi

Court: Madhya Pradesh

Decided on: Feb-02-1988

Reported in: AIR1989MP122

T.N. Singh, J.1. This is plaintiffs' appeal whose suit for redemption of mortgage of their house has been decreed by the trial Court. In this appeal they have assailed the direction of the trial Court requiring the plaintiffs to pay to the defendant the sum of Rs. 10,000/- being the sum advanced by the defendant as loan which was secured by the mortgage.2. The short question that arises for decision in this appeal is whether the preliminary decree which is impugned is legal and valid inasmuch as it is not drawn up in accordance with Rule 7 of Order 34 of the Civil P.C. In other words whether there should have been a direction first for an account being taken of what was due to the defendant at the date of the decree for principal and interest on the mortgage and thereafter a declaration ought to have been made of the amount, if any, to be paid to the defendant. Indeed, it is contended in this appeal that the mortgagors/plaintiffs have paid a total amount of Rs. 28,000/- towards princip...


Feb 02 1988

Pilani Investment and Industries Corporation Ltd. and anr. Vs. Union o ...

Court: Madhya Pradesh

Decided on: Feb-02-1988

Reported in: AIR1988MP181; 1988MPLJ266

C.P. Sen, J.1. By this Order, M.P. No. 95 of 1981 The Bombay Hospital Trust and Ors. v. The Union of India and another is also disposed of as common questions are involved and similar reliefs claimed. In both these petitions the petitioners are seeking a declaration that provisions of Hind Cycles Limited and Sen-Raleigh Limited (Nationalisation) Act, 1980 (hereinafter referred to as Act No. 70 of 1980) are ultra vires of the Constitution and are also seeking a writ in the nature of Mandamus directing the respondents to forthwith clear off the dues of the petitioners.2. Petitioner M/s. Pilani Investment and Industries Corporation Limited is an investment holding company carrying on business of investment and financing monies for business and commercial purposes. Respondent 2 M/s. Hind Cycles Limited is a company which has its factories at Worli, Bombay and another at Ghaziabad in Uttar Pradesh. The respondent 2 is carrying on business of manufacturing of bicycles, auto-engines and bicyc...


Feb 02 1988

Kulbir Singh Vs. Union of India (Uoi) and ors.

Court: Madhya Pradesh

Decided on: Feb-02-1988

Reported in: AIR1989MP279; 1988MPLJ301

C.P. Sen, J.1. The petitioner is seeking a declaration that provisions of Hind Cycles Limited and Sen-Raleigh Limited (Nationalisation) Act, 1980, (hereinafter referred to as Act No. 70/1980) are ultra vires of the Constitution and is also seeking a Writ in the nature of Mandamus directing the respondents to clear off forthwith the dues of the petitioner as awarded by the arbitrator amounting to Rs. 1,39,57,561/-.2. The petitioner claims to be an Indian National having his business at Tehran (Iran) for the last several years and has been permanently residing there. However, in connection with his business he is required to travel abroad and often comes to India. Respondent No. 4 M/s. Hind Cycles Ltd was carrying on business of manufacturing bicycles, auto-engines and bicycle parts having its factories at Worli in Bombay and at Ghaziabad in U. P. , Astherewasmisman-agement and difficult financial position, the Central Government by virtue of the powers conferred under Section 18A of the...


Feb 02 1988

Reshamlal Baswan Vs. Balwant Singh Jwalasingh Punjabi and ors.

Court: Madhya Pradesh

Decided on: Feb-02-1988

Reported in: 1994(0)MPLJ446

Gulab C. Gupta, J.1. Whether the appellant, an 'illegitimate son' of deceased Baswan, is the 'son' of said Baswan, within the meaning of Section 8 read with the schedule to the Hindu Succession Act, 1956, is the crucial question that this Court is called upon to decide in this second appeal under Section 100, Civil Procedure Code by the defendant. The appeal is directed against the judgment and decree dated 25-11-1982 passed by IV Additional Judge to the Court of District Judge, Bilaspur in Civil Appeal No. 31-A/80 arising out of judgment and decree dated 29-12-1976 passed by Civil Judge, Class II in Civil Suit No. 14-A/1971 decreeing that the respondent/plaintiff Balwant Singh was the owner of the suit-lands and was entitled to possession thereof.2. Respondent Balwant Singh filed the present suit claiming possession of lands described in 'Schedule A to the plaint. According to him, these lands belonged to Baswan, who died sometime in 1966 leaving behind respondent Laxmidayal, his son ...


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