Madhya Pradesh Court August 1988 Judgments
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Tejkumar Vs. Subhashchandra and ors.
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: AIR1989MP78; 1989MPLJ382
A. G. Qureshi, J. 1. The appellant had filed an application under Order 33, Rule 1, Civil Procedure Code seeking permission to sue the respondents in the Court of the 7th Additional Judge to the Court of the District Judge, Indore. It was alleged in the application that the suit property was ancestral property of which the appellant was entitled to equal share with his father Trilokchand-defendant No. 1 (now dead). According to the applicant, the suit property was sold only for Rs. 15,000/-without a legal necessity. There were old tenants in the said property on a rent of Rs. 100/- per month. The applicant valued the suit at Rs. 15,000/- for the purpose of a declaration of the sale deed as null and void, the valuation of the suit for possession was Rs. 1680/- and the mesne profits were claimed at the rate of Rs. 1200/- per month amounting to Rs. 36,000/- for a period between 8-6-1977 and 7-12-1979. As such, the total valuation of the suit, according to the applicant, was Rs. 51,300/-. ...
Jeviyar Cleman Vs. Smt. Ashalata
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: AIR1989MP263
R.K. Varma, J.1. This is a reference made by the Addl. Judge to the Court of the District Judge, Mandsaur, Neemuch under Under Section 17 of the Indian Divorce Act for confirmation of the decree for dissolution of marriage made by him in Civil Suit No. 17C of 1985 dt. 16-2-1987.2. The material facts giving rise to this reference briefly, are as follows : --The petitioner-husband Jeviyar Cleman filed a petition for divorce (Civil Suit No. 17-C/85) on 4-10-1985 Under Section 27 of the Special Marriage Act, 1954 against the respondent-wife Smt. Ashalata before the Addl. Judge to the Court of the District Judge, Mandsaur, Neemuch on the ground that the respondent has, after the solemnization of marriage had voluntary sexual intercourse with other persons and has since the solemnization of the marriage which was performed at Ujjain in the last week of December, 1975 according to the Christian form of marriage, treated the petitioner-husband with cruelty and has deserted the petitioner-husba...
Jiwajirao Sugar Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: (1989)73CTR(MP)51; [1989]176ITR182(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, Indore Bench, Indore, has referred the following questions of law to this court for its opinion ;'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reference under Section 144B of the Income-tax Act, 1961, did not affect the jurisdiction of the Commissioner under Section 263 of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the pendency of an appeal against the assessment order did not oust the jurisdiction of the Commissioner under Section 263 of the Income-tax Act, 1961 ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the mere reopening of an assessment under Section 147 of the Income-tax Act, 1961, did not affect the jurisdic...
Oswal Trading Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: [1989]175ITR438(MP)
G.G. Sohani, Actg. C.J.1. The order in this case will also govern the disposal of M. C. C. Nos. 106, 107, 108, and 109 of 1986.2. These are all applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').3. The material facts giving rise to these applications, briefly, are as follows : The assessee claimed to be a partnership firm and applied for registration. After enquiry, the Income-tax Officer came to the conclusion that the assessee-firm was not a genuine firm, but was carrying on a part of the business carried on by another firm in the name of Ghasiram Kaluram. The assessee was, therefore, refused registration. The order passed by the Income-tax Officer was upheld in appeal. On further appeal before the Tribunal, the Tribunal upheld the finding given by the Income-tax Officer. Aggrieved by the order passed by the Tribunal, the assessee sought reference, but as the application made by the assessee in that behalf was rejected, the assessee h...
E.S.i. Corpn. Vs. Kailashchandra and ors.
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: (1990)ILLJ486MP
Dubey, J.1. This appeal under Section 82 of the Employees' State insurance Act, 1948 (for short 'the Act'), shall also govern the disposal of Misc. Appeal No. 36/83 (Employees State Insurance Corporation v. Shri Kailash Chandra S/o Shri Bhavarlalji and Ors.).2-3. The short facts leading to these appeals: that M/s. Binod Steel Limited was a registered limited company incorporated under the Companies Act, 1956, which owned a factory situated at 68/77, Industrial Estate, Indore, engaged in manufacture and sale of steel. It employed about 52 employees. The principal employer did not pay the employees' and employer's contribution in respect of the employees employed by the factory for the period 29th July, 1972, 25th November 1972 to 27th September, 1975, and up to 28th January, 1976. A revenue recovery certificate was issued for recovery of Rs. 94,998.01 and interest up to 28th January, 1976 thereon amounting to Rs. 6684.05 against the principal employer, i.e. the respondent No. 1. The res...
Guman and anr. Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-12-1988
Reported in: 1989CriLJ1425
R.C. Lahoti, J.1. The two accused/ appellants have been convicted Under Section 379 IPC and sentenced to one and a half years' rigorous imprisonment each. It is significant to notice that the accused/ appellants were charged with having committed ah offence Under Section 302 IPC only. The statement is significant because a major part of the arguments at the Bar was directed towards a legal controversy generated by the charge as framed.2. The prosecution case is that Ramdas, the deceased, was engaged in cattle trade. On 29-1-85. he purchase two oxen from Raghuraj Singh (P.W. 5). Yet, another ox was sold by him to Ramdu (P.W. 10) but was returned to him as found unserviceable. With these three oxen Ramdas made a night-halt at the farm of the accused Guman. Thereafter, Ramdas disappeared and could not be found.3. The prosecution case enters the second phase when on 10-3-85 Jeewan Kotwar (P.W.I) found a few human bones lying scattered near the field of Ramsewak Gupta. He promptly informed ...
Commissioner of Income-tax Vs. Dewas Chemical and Fertilizers Mfg. Co.
Court: Madhya Pradesh
Decided on: Aug-11-1988
Reported in: (1988)73CTR(MP)106; [1989]176ITR71(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, Indore Bench, Indore, 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 in view of Section 43(1) of the Income-tax Act, the Tribunal is justified in holding that the amount of capital subsidy received by the assessee from the Government would not go to reduce the cost of assets for the purpose of allowing depreciation ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a public limited company registered under the Companies Act, 1956, and carries on the business of manufacture and sale of chemicals and fertilisers. During the assessment year 1977-78, the assessee received a capital subsidy of Rs. 4,30,000 from the Madhya Pradesh Financial Corporation under a scheme framed by the Government wi...
Commissioner of Wealth-tax Vs. Meghji Girdharilal
Court: Madhya Pradesh
Decided on: Aug-11-1988
Reported in: [1989]176ITR63(MP)
G.G. Sohani, Actg. C.J.1. By this reference under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that on the valuation date, i.e., Diwali 1963, the asset in question, i.e., 243,778 Kgs. of gold was not the assessee's wealth for the assessment year 1964-65 ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the said gold had no value for inclusion in the taxable wealth of the assessee for the assessment year 1964-65 ?(3 ) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the cumulative tax liability of the assessee for earlier years, which is outstanding on the valuation date and is challenged by the assessee in appeal, is...
Oriental Fire and General Insurance Co. Ltd. Vs. Smt. Pramila and ors.
Court: Madhya Pradesh
Decided on: Aug-10-1988
Reported in: AIR1989MP49
P.D. Mulye, J. 1. This judgment shall also govern the disposal of M.A. No. 203 of 81 (Oriental Fire & General Insurance Co. Ltd. v. Sardarmal), M.A. No. 212 of 81(Smt. Pramila and two others v. Usuf & 3 others), M.A. No. 211 of 81 (Sardarmal v. Yusuf & 3 others) and CR. No. 836 of 1981 (Oriental Fire & General Insurance Co. Ltd. v. Narendra Kumar & 3 others) as all these appeals and revision, arise out of the one and the same accident on account of which the claimants had filed claim petitions under Section 110-A of the Motor Vehicles Act and after recording common evidence in all these cases, the same have been disposed of by the First Addl. Motor Accidents Claims Tribunal, Indore. 2. M.A. No. 202 of 81 has been filed by the Insurance company against an award dated 9th May, 1981 passed in Claim Case No. 97 of 78, whereby the claimants have been awarded a compensation of Rs. 21,000/-with cost and interest at the rate of 6 per cent per annum from the date of the filing of the claim peti...
United India Fire and General Insurance Co. Ltd. Vs. Natvarlal and ors ...
Court: Madhya Pradesh
Decided on: Aug-10-1988
Reported in: [1990]68CompCas558(MP); 1988MPLJ676
G.G. Sohani, Actg. C.J.1. This Full Bench has been constituted on a reference made by a learned single judge of this court to decide the following questions of law ;'(1) Whether, in a claim case for compensation exceeding the minimum statutory limit, as prescribed under Section 95 of the Motor Vehicles Act, the claimant cannot be awarded a sum higher than the said minimum statutory limit against the insurance company unless he pleads and proves that the insurer provided in the contract of insurance for a sum higher than that fixed under Section 95(2)(b) ? (2) Whether the Tribunal can award against the insurance company a compensation amount in excess of the minimum statutory limit, as provided under Section 95 of the Motor Vehicles Act when neither the claimant nor the insurer has pleaded or proved the terms and conditions of the insurance policy ?' 2. The material facts giving rise to this reference, briefly, are as follows :Respondent No. 1 who was travelling in a passenger bus owned...
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