Madhya Pradesh Court November 1989 Judgments
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Commissioner of Income-tax Vs. Miss Swarn Taneja
Court: Madhya Pradesh
Decided on: Nov-18-1989
Reported in: (1990)87CTR(MP)66; [1990]186ITR348(MP)
K.M. Agarwal, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), at the instance of the Revenue. The Tribunal has referred the following question of law arising out of the Tribunal's consolidated order dated October 11, 1984, passed in ITA Nos. 183 and 184 of 1983 for the assessment years 1976-77 and 1977-78 for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the calculation of tax payable by the assessee having been done as per ITNS-150 forms in March, 1982, the rectification under Section 154 of the Income-tax Act, 1961, was barred by limitation ?'2. The assessment orders for both the years 1976-77 and 1977-78 were passed under Section 143(1) of the Act on October 29, 1977. Later on, certain mistakes in the assessment orders were detected by the Income-tax Officer and, therefore, notices were issued to the assessee for rectification of the mistakes. The assessee...
Administrator, Municipal Corporation, Durg and ors. Vs. Jainco Designe ...
Court: Madhya Pradesh
Decided on: Nov-17-1989
Reported in: AIR1991MP233; 1991(0)MPLJ352
S.K. Jha, C.J. 1. The order in this case shall also govern the disposal of Civil Revisions Nos. 245/89 and 247/89 between the same parties.2. Petitioner No. 1 in each of these three cases, is the Administrator, Municipal Corporation, Durg. The opposite party M/s. Jainco Designers and Executors is a partnership firm. A works contract was entered into between the parties. A dispute thereafter arose. The opposite party contractor filed a reference petition under Section 7 of the M. P. Madhyastham Adhikaran Adhiniyam, 1983 (No. 29 of 1983), for recovery of Rupees 4,41,491.03, being the amount of the first, third and fourth R.A. bills already passed including security deposits, earnest money and for Rs. 84,346,95 as interest ante lite, to tailing in all Rs. 5,25,838.25. The works contract was for construction of shopping complex at new bus stand, Indira Market, Durg.3. In August, 1987, the Administrator of the Municipal Corporation in question was functioning, the Corporation having been su...
Gorelal Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1989
Reported in: AIR1990MP340; 1990MPLJ556
B.C. Varma, J. 1. Through this petition under Article 226 of the Constitution of India, the petitioner questions the vires of Section 30(1)(e) of the Madhya Pradesh Panchayat Act, 1981 (Act No. 35 of 1981). This provision is as follows:'30. Disqualification for being office bearer of Panchayat.-- (1) No person shall be eligible to be an office-bearer of a Panchayat who - XXXXX (e) has been dismissed from the service of the State Government or Central Government or the Panchayat or any other, Local Authority or a Co-operative Society or any public sector undertaking under the control of the Central Government or the State Government; or' 2. As a step towards implementation of the directive principle contained in Article 40 of the Constitution of India that the States shall take steps to organise village Panchayats and endow them with such power and authority as may be necessary to enable them to function as units of self government, the State of Madhya Pradesh first enacted the Madhya P...
Rammoo Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1989
Reported in: [1990(60)FLR426]; (1992)ILLJ371MP
S.K. Jha, C.J.1. Heard Shri Rohit Arya, counsel for the petitioner, on the question of admission.2. The petitioner was initially appointed as Casual Khalasi under the Inspector of Works, Central Railway, Damoh (M.P.). He asserts to have rendered 4 to 5 years service continuously. It is therefore, claimed that the petitioner has acquired the status of a temporary employee under the Central Government. The petitioner's employment having been terminated by respondent No. 2, General Manager, Central Railway, V.T., Bombay, without the payment of any retrenchment compensation as provided under Section 25F of the I.D. Act, he was entitled to be reinstated. He accordingly filed an application before the Central Administrative Tribunal, Jabalpur Bench (hereinafter referred to as the Tribunal). His case was registered as O.A.354 of 1987. The Tribunal by its judgment dated March 30, 1988, observed that the petitioner, along with other applicants before the Tribunal standing at par with the petiti...
Awadesh Katare Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: AIR1990MP214
ORDER1. Heard counsel. The petitioner took his examination for Higher Secondary Certificate at Government Girls Higher Secondary School, Ambah in the month of April, 1989. That was examination centre fixed by respondent No. 2, Board of Secondary Education, Madhya Pradesh, Bhopal. The petitioner's Roll No. was 150455. 2. The event which brought petitioner to this Court is of 6th April, 1989 when petitioner was taking an examination in Mathematics. In the petition, he has accepted the position that examination hours were from 3.00 p.m. to 6.00 p.m. and at ten minutes past 5.00 p.m., the event took place. He has accepted that he has been charged for adopting unfair means at the centre and in regard to that Annexure R/1 has come on record. 3. We have examined the return of respondent No. 2 as also the additional return of that respondent and we have also carefully considered averments made in the rejoinder which petitioner submitted to the return. 4. We do not think if the petitioner can, ...
Commissioner of Income-tax Vs. Central India Electric Supply Co. Ltd.
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: [1991]187ITR259(MP)
S.K. Jha, C.J.1. In this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') the statement of the case has been submitted by the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, framing the following two questions for the opinion of this court:'(i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that no income accrued to the assessee under Section 41(2) of the Income-tax Act for the assessment year 1970-71 ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the Income-tax Officer was not justified in reopening the assessment for the assessment year 1970-71 under Section 147(a) of the Income-tax Act ?' 2. The facts which can be culled from the statement of the case are these : The assessee is a limited company which was formerly engaged in the supply of electricity to the towns of Bilaspur and Katni. It had cert...
Commissioner of Sales Tax Vs. Natural Gas Co. Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: [1990]79STC289(MP)
ORDERS.K. Jha, C.J.1. In this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), the Board of Revenue has referred the following question of law for opinion of this Court :'Whether in the facts and circumstances of the case, the Board of Revenue was justified in holding gas rubber tube as taxable at 8 per cent vide entry 32 of Part 111 of Schedule II instead of at 13.5 per cent under entry 25 of Part II of Schedule II of the M.P. General Sales Tax Act, 1958 ?'2. The short facts relevant for our purpose may be stated thus : The assessee deals in gas stoves, their parts and gas cylinder at Govindpura, Bhopal. He was assessed to tax for the period April 1, 1980 to March 31, 1981, by the Regional Assistant Commissioner of Sales Tax, Bhopal, by his order dated September 25, 1982. The gross turnover was determined at Rs. 48,13,825 and tax was assessed at Rs. 60,130 for the period in question. The assessee also sold rubber t...
Commissioner of Sales Tax Vs. Agrawal Traders
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: 1992(61)ELT224(MP); [1990]79STC233(MP)
S.K. Jha, C. J. 1. In this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), the Board of Revenue has submitted the statement of the case and sought opinion of this Court on the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in stating that the forms appended to the Notification No. 966-655-V-ST dated March 28, 1969, can be produced at any time even though Section 39-A bars the acceptance of additional evidence at appellate or revisional level ?'2. The facts relevant for the disposal of this case may be culled from the statement of the case itself. The assessee is a dealer in paints, hardware, etc. He had maintained only a register and bills for purchases and sales. He had filed the returns, though some days late. Since he had not maintained regular accounts, a best judgment assessment was made and the turnover was assessed at Rs. 1,10,000 under Section 18(...
Sharmila @ Bhuri Vs. Chhote Lal
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: II(1993)DMC517
P.C. Pathak, J.1. This is an appeal under Section 28 of the Hindu Marriage Act, 1955 (hereinafter called 'the Act') against judgment and decree passed in favour of the respondent under Section 9 of the Act.2. The respondent filed petition for restitution of conjugal rights alleging that the parties were married in May 1984 according to Hindu rites, and she came in 'gawana' and lived with him in village Majhgawan. On 15.6.1984 appellant's father, without the permission and knowledge of the respondent, took the appellant back to Baikunthpur. When he came to know about her departure, the respondent went to her father's house on 20.6.1984 and asked her to accompany to him, but she declined. She continued to live with her parents. The appellant is thus refusing to resume cohabitation without just and reasonable cause. He prayed for a decree for restitution of conjugal life.3. The appellant filed written-statement denying all the allegations in the plaint except the factum of marriage in par...
Keshavprasad Bhatt Vs. Rameschandra
Court: Madhya Pradesh
Decided on: Nov-16-1989
Reported in: 1990CriLJ1541
T.N. Singh, J.1. On a reference made by one of us sitting singly the following question has arisen for the decision of this Bench:--'Whether an order passed by a Magistrate under Sub-section (1) of Section 146 of the Code of Criminal Procedure, 1973 is an interlocutory within the meaning of the expression as used in Sub-section (2) of Section 397, Cr.P.C, 1973.'2. The occasion for this reference is provided by conflicting views of two judges of this Court on the question aforesaid. In Gajadhar v. Harbanshlal Awasthy, short noted in 1978 Cri LJ (Madh Pra) 324 at P. 341, the view taken was that an order passed under Section 146(1), Cr.P.C. was an order of interlocutory nature and it was observed as follows :--'The order by its very nature is temporary and is meant to avert the likelihood of breach of peace. An order of this type does not, in my opinion, decide rights and liabilities of the parties concerning the dispute. It is purely of an interim of temporary nature. In my opinion, ther...
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