Madhya Pradesh Court September 1988 Judgments
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Commissioner of Sales Tax Vs. Sagarmal Motilal
Court: Madhya Pradesh
Decided on: Sep-22-1988
Reported in: [1990]76STC197(MP)
K.M. Agarwal, J.1. This is a reference under Section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, the 'Entry Tax Act'), read with Section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the department. The Tribunal has referred to this Court the following question of law for its decision :'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the market value for the purpose of assessment of entry tax on the arhitya would be the price paid to the farmers together with the commission charged by the arhitya and that sales tax, and other taxes would be excluded.'2. During the assessment period 22nd October, 1979 to 7th November, 1980, the assessee Sagarmal Motilal of Jaora purchased certain commodities as arhitya on behalf of its principals. It was subjected to entry tax on these purchases on the basis of market price of the commodities, inclusive of mandi fees, sales tax and entry tax, et...
Oriental Fire and Genl. Ins. Co. Ltd. Vs. Gaurishankar Loharia and ors ...
Court: Madhya Pradesh
Decided on: Sep-22-1988
Reported in: 1990ACJ88
K.K. Adhikari, J.1. This appeal is by the defendant No. 3 against whom a decree of compensation to the extent of Rs. 16,566.41 has been passed by the trial court in Civil Suit No. 7-B of 1977, wherein a claim for compensation was laid by the respondent No. 1, plaintiff for Rs. 30,723.85 for the damage caused to his passenger transport bus No. CPQ 2165 by the passenger transport bus No. CPQ 2279 belonging to the respondent No. 2/ defendant No. 1 in an accident. This transport bus, i.e., CPQ 2279 belonging to the defendant No. 1 was duly insured with the appellant/ defendant No. 3, Oriental Fire and General Ins. Co. Ltd., Sagar. It may be mentioned here at this stage that the respondent No. 2/ defendant No. 1, being satisfied with the compensation awarded by the trial court, has not preferred any appeal. This appeal is by the insurer.2. It may be stated that the insurer in its appeal can raise only certain grounds as covered under the provisions of Section 96 (2) of the Motor Vehicles Ac...
Commissioner of Income-tax Vs. Usharani Bhatia and Others.
Court: Madhya Pradesh
Decided on: Sep-22-1988
Reported in: (1989)73CTR(MP)142; [1989]176ITR542(MP)
G. G. SOHANI, ACTG. C.J. - 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, has referred the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed in compliance with the directions of the Inspecting Assistant Commissioner under section 144B could not be revised by the Commissioner of Income-tax under section 263 of the Act ?'The material facts giving rise to this reference, briefly, are as follows :While framing the assessment for the assessment year 1978-79, the assessee was called upon to show the source of 100 high denomination notes of Rs. 1,000 represented by the assessee to the State Bank of India. As the Income-tax Officer was not satisfied with the explanation furnished by the assessee, the Income-tax proposed an addition of Rs. 1,00,000...
Harda and anr. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Sep-22-1988
Reported in: 1989CriLJ1058
T.N. Singh, J.1. Each of the two appellants has filed separately appeal from Jail challenging his conviction and sentence. They are uterine brothers and are convicted for the murder of their step-brother Rajaram, under Sections 302/34, I.P.C. and sentenced to R.I. for life.2. The occurrence took place, as per F.I.R., on the mid-night. of 20th/21st December, 1982 in the field at a distance of 10 K.Ms. from the Police Station. However, the F.I.R. came to be lodged next day at around 11.30 a.m. by P.W. 2, Raghuweer, brother to the deceased and step-brother to the accused/appellants. Besides the informant Raghuweer and deceased Rajram's son (P.W. 1), their common father Mannu (P.W. 7) was examined and his son P.W.3, Hajrat, another uterine brother to the deceased and P.W. 2 was also examined. However, the star witness in the case is the child Ramkumar, examined as P.W. 1 who would be about five years of age at the time of occurrence. It is prosecution's case that he was sleeping in the fie...
Commissioner of Income-tax Vs. Caps and Caps
Court: Madhya Pradesh
Decided on: Sep-21-1988
Reported in: (1988)73CTR(MP)165; [1989]179ITR235(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, has referred the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) for the assessment years 1978-79 and 1979-80, wherein he directed the Income-tax Officer to work out the deduction under Section 80J of the Income-tax Act for the earlier years and to carry forward and set off the deficiency so worked out against the profits relating to the assessment years 1978-79 and 1979-80 ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a private limited company deriving income from manufacture and sale of caps for bulbs and tubelights. The assessee commenced its business during the accounting...
Rameshchandra Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-21-1988
Reported in: (1988)73CTR(MP)186; [1989]176ITR503(MP)
G.G. Sohani, Actg. C.J.1. This is an application under Section 256(2) of the Income-tax Act, 1961.2. The material facts giving rise to this application, briefly, are as follows :In the return filed by the assessee for the assessment year 1977-78, the assessee had disclosed an income of Rs. 1,500. While framing the assessment, the Income-tax Officer found that the assessee had invested a sum of Rs. 64,000 in the purchase of a plot and the construction of a house thereon. The assessee explained that he had invested Rs. 12,000 from out of his own savings and had raised loans of Rs. 45,000 and Rs. 8,000, respectively, from one Gyarsilal and Surajmal. The Income-tax Officer did not believe the explanation of the assessee regarding loans and added the amount of Rs. 53,000 to the income of the assessee as income from undisclosed sources. On appeal, the Appellate Assistant Commissioner accepted the assessee's contention that the sum of Rs. 8,000 was given to him as a loan by one Surajmal but t...
Precision Electricals and Electronics P. Ltd. Vs. Commissioner of Inco ...
Court: Madhya Pradesh
Decided on: Sep-21-1988
Reported in: [1989]176ITR453(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 : During the assessment proceedings for the assessment year 1975-76, the accounting year for which ended on December 31, 1974, the assessee contended that its business was set up from the commencement of the year and, therefore, all the expenses incurred between January 1, 1974 , and December 31, 1974, were expenses of a revenue nature and they should be allowed as such in determining the assessee's income or loss for the assessment year in question. The Inspecting Assistant Commissioner (Assessment), who framed the assessment after determining the 'previous year' of the assessee in terms of Section 3(1)(d)(ii) of the Act in compliance with the order of the Commissioner of Income-tax (Appeals) passed in an earlier appeal, held that the assessee's business was set up with ef...
Commissioner of Sales Tax Vs. Rajputana Motors
Court: Madhya Pradesh
Decided on: Sep-21-1988
Reported in: [1989]72STC218(MP)
K.M. Agrawal, J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in short, 'the Act'), at the instance of the department. The following question of law has been referred to us by the Tribunal for our decision :Whether, in the facts and circumstances of the case, the Tribunal was justified in coming to the conclusion that delivery vans, ambulances are entitled to reduced rate of tax of 10 per cent vide Notification No. 913-1358-V-ST dated 4th March, 1976 ?2. The assessee is engaged in the business of sale of auto-rickshaws, mini-buses and delivery, pick-up and ambulance vans. During the assessment period 1st July, 1976 to 30th June, 1977, it had sold certain ambulance vans, which were subjected to 12 per cent tax under entry No. 1 of Part II of Schedule II of the Act by the assessing authority. The assessee claimed that as per Government notification dated 4th March, 1976, it ought to have been taxed at the reduced rate of 10 per cent on its ...
Commissioner of Sales Tax Vs. Malwa Vanaspti and Chemicals Co. Ltd.
Court: Madhya Pradesh
Decided on: Sep-21-1988
Reported in: [1989]72STC296(MP)
K.M. Agarwal, J.1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in brief, 'the Act'), at the instance of the department. The Tribunal has referred to this Court the following question of law for its decision :Whether the Board of Revenue was justified in holding that husk of groundnut is taxable under entry No. 4 of Part IV of Schedule II when it is not specifically covered under the said entry or any other entry and would, therefore, be covered in entry No. 1 of Part VI of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958 ?2. During the calendar year 1969, the assessee was taxed on sales of groundnut husk under residuary entry No. 1 of Part VI of Schedule II of the Act by the assessing authority. In first appeal, the order of assessment was maintained. In second appeal, the Tribunal came to the conclusion that the groundnut husk could not be taxed at a rate higher than the tax on sale of groundnut. Accordingly the sale of groun...
Kanhaiyalal Thawarji Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-20-1988
Reported in: [1989]176ITR329(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 :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the liability determined under Section 132(5) of the Income-tax Act, 1961, was not an actual tax liability ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no partition of the joint family ?' 2. The material facts giving rise to this reference, briefly, are as follows : The assessee owned certain immovable property and was engaged in cutlery business. There was a raid on the premises of the assessee and ornaments, cash and account books were seized. An order under Section 132(5) of the Act was passed in which the assessee's tax liability was estimated at...
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