Madhya Pradesh Court February 1989 Judgments
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Commissioner of Sales Tax Vs. Glass and Tiles House
Court: Madhya Pradesh
Decided on: Feb-17-1989
Reported in: [1989]74STC26(MP)
K.M. Agarwal, 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 Revenue. The Tribunal has referred the following question of law to this Court for decision :Whether, in the facts and circumstances of the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958 and not under entry No. 36 of Part II of Schedule II ?Note:-By mistake 'entry No. 26' in place of 'entry No. 36' of Part II has been mentioned in the question framed and referred to us by the Tribunal.2. The assessee was a dealer in glass sheets, glasswares and goods made of glass. During the assessment period 17th July, 1979 to 30th June, 1980 it claimed assessment of its turnover in respect of glass sheets under residuary entry No. 1 of Part VI of Schedule II appended to the Act. The claim was rejected by the assessing authority and it was assessed to tax under ...
Ganesh Prasad S/O Jagannath Prasad Vs. Narendralal Natthulal Gupta and ...
Court: Madhya Pradesh
Decided on: Feb-16-1989
Reported in: 1992(0)MPLJ886
ORDERP.C. Pathak, J.1. This appeal is by the plaintiff against the order refusing temporary injunction.2. The plaintiff's case is that he advanced a loan of Rs. 5,000/- to Kalloolal against the delivery of possession of the suit plot with an agreement that Kalloolal shall, with the approval of his family members, execute a sale-deed of the suit plot and in the event of failure shall repay the loan without interest. In pursuance of the agreement, Kalloolal delivered possession of the suit plot and the plaintiff started his business by raising a temporary structure on the said plot. In August, 1956, the plaintiff constructed a room on the suit plot with prior intimation to Kalloolal. Kalloolal served a quit notice dated 18-8-1956 on the plaintiff treating him as a tenant. On receipt of the notice, the plaintiff reminded Kalloolal to execute the sale-deed. In reply Kalloolal offered to sell his adjacent plot, which was rejected by the plaintiff. Meanwhile Kallolal died in November 1957, a...
Chandrakala Bai Naila Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-15-1989
Reported in: (1989)79CTR(MP)153; [1989]178ITR341(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, has referred the following questions of law to this court for its opinion :'1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the share income Rs. 19,476 in the name of Sanjay Kumar was rightly added in the income of the appellant (mother) ? 2. Whether the Tribunal was justified in law in holding that the provisions of Section 64(1)(iii) were applicable for adding the share income in the name of Sanjay Kumar which was being assessed in the hands of the Hindu undivided family to the total income of the appellant ?' 2. The material facts giving rise to this reference, briefly, are as follows : While computing the income of the assessee for the assessment year 1976-77, the Income-tax Officer included the share income of the minor son of the assessee from the ...
Commissioner of Income-tax Vs. Maheshprasad Gupta
Court: Madhya Pradesh
Decided on: Feb-15-1989
Reported in: (1989)78CTR(MP)33; [1989]178ITR468(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, the Tribunal was justified in deleting the penalty ?'2. The material facts giving rise to this reference, briefly, are as follows : For the assessment year 1973-74, the Income-tax Officer initiated proceedings against the assessee for imposition of penalty under Clause (a) of Section 271(1) of the Act on account of delay in filing the return. The defence of the assessee was that he could not file the return in time as the accounts of the firm of which he was a partner could not be finalised in time. The Income-tax Officer did not accept the explanation of the assessee and imposed the penalty. On appeal, the Appellate Assistant Commissioner affirmed the order passed b...
Commissioner of Income-tax Vs. Khanna theatre
Court: Madhya Pradesh
Decided on: Feb-13-1989
Reported in: (1989)78CTR(MP)121; [1990]184ITR156(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, the assessee-firm is entitled to registration despite the assessee's failure to distribute the loss suffered by the firm among the partners for the assessment years 1978-79 and 1979-80 ?' 2. The material facts giving rise to this reference, briefly, are as follows ; For the assessment years 1978-79 and 1979-80, the assessee-firm had filed returns declaring loss. For the assessment year 1978-79, the assessee had also filed an application for registration while, for the assessment year 1979-80, the assessee had filed an application for continuation of registration. While framing the assessment, the Income-tax Officer held that as the assessee had not distributed ...
Chhota Bhai Jetha Bhai Patel and Company Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Feb-13-1989
Reported in: [1991]81STC80(MP)
K.M. Agarwal, J.1. This order shall also dispose of M.C.C. No. 193 of 1983.2. These are applications under Section 44(2) of the M.P. General Sales Tax Act, 1958 (in short, 'the State Act') for requiring the Tribunal to state the case and refer it to this Court for its opinion.3. The applicant, Chhota Bhai Jetha Bhai Patel and Company, Rajnandgaon, was a registered dealer for the purposes of the State Act and the Central Sales Tax Act, 1956 (in short, 'the Central Act'). For its assessment period 5th November, 1964 to 24th October, 1965, assessment orders under the State Act and the Central Act were made on 15th November, 1966, by the Sales Tax Officer, Rajnandgaon. The Additional Commissioner of Sales Tax set aside the assessment orders passed by the Sales Tax Officer and remanded the cases for fresh assessment in exercise of his suo motu powers under Section 39(2) of the State Act. After the remand, the fresh assessments were made by the Assistant Commissioner of Sales Tax, because th...
Commissioner of Income-tax Vs. M.P. Audyogik Vikas Nigam Ltd. (No. 1)
Court: Madhya Pradesh
Decided on: Feb-09-1989
Reported in: (1989)77CTR(MP)9; [1989]178ITR177(MP)
G.G. Sohani, Actg. C.J.1. The judgment in this case will also govern the disposal of M. C. C. No. 256 of 1985 (infra p. 179) as a common question of law arises in these cases.2. By these references 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, the Tribunal was right in holding that the deduction permissible under Section 36(1)(viii) of the Income-tax Act was to be calculated on the assessee's total income as it stood before the deduction allowable under Section 36(1)(viii) of the Income-tax Act, 1961 ?'3. The material facts giving rise to this reference, briefly, are as follows : The assessee is a financial corporation. For the assessment years in question, the assessee claimed exemption of a portion of its income under the provisions of Section 36(1)(vii...
Commissioner of Income-tax Vs. M.P. Audyogik Vikas Nigam Ltd. (No. 2)
Court: Madhya Pradesh
Decided on: Feb-09-1989
Reported in: [1989]178ITR179(MP)
G.G. Sohani, Actg. C.J.1. For the reasons stated by us in the judgment delivered by us today in M. C. C. No. 120 of 1985 (CIT v. M. P. Audyogik Vikas Nigam Ltd. (No. 1) : [1989]178ITR177(MP) (supra)) between the same parties, our answer to the following question referred to this court is in the affirmative and against the Revenue :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the deduction permissible under Section 36(1)(viii) of the Income-tax Act was to be calculated on the assessee's total income as it stood before the deduction allowable under Section 36(1)(viii)of the Income-tax Act, 1961 ?'2. In the circumstances of the case, parties shall bear their own costs of this reference....
Gangavishan Heeralal Vs. Gopal Digambar JaIn and ors.
Court: Madhya Pradesh
Decided on: Feb-08-1989
Reported in: AIR1989MP285; 1991(0)MPLJ666
T.N. Singh, J.1. In this appeal, the question of maintainability has been raised -as a threshold objection to its hearing. That question, we propose to consider and dispose of first.2. The judgment-debtor is the appellant and he came to this Court assailing validity of an order passedon30-l-1979 by District Judge, Morena, in Execution Proceedings By that order, the Court directed Sale Certificate to issue in favour of the auction-purchaser for the property auctioned on 22-11-1978. His objection against the 'Sale' was that the sale had been conducted with material irregularity inasmuch as the auction purchaser's application dated 23-11-1978 could not have been allowed for allowing him to make deposit of 25% of the amount of the purchase-money as he had not made that deposit in accordance with law on the date of auction, namely, 22-11-1978. Admittedly, that amount was deposited on 24-11-1978 and the balance on 7-12-1978. A learned single Judge of this Court, by his order passed on 13-11-...
State of M.P. Vs. Ramdeen and 5 ors.
Court: Madhya Pradesh
Decided on: Feb-08-1989
Reported in: 1991CriLJ1192
ORDERR.C. Lahoti, J.1. Police Station, Civil Lines, Morena, filed a challan against the accused/ non-applicants complaining of the commission of the offences punishable Under Sections 323, 324, 307/149, 147 and 148 of the Indian Penal Code. The case was committed to the Court of Session, which on hearing the parties on question of framing the charges, held, that a case triable by the Court of Session was not made out and directed the case to be transferred for trial to the Chief Judicial Magistrate, Morena, Under Section 228(1)(a) of the Code of Criminal Procedure. The State has come up in revision.2. According to the FIR, the parties had frequent disputes between them, though over petty matters. At the time of incident, the six accused/non-applicants opened a simultaneous attack, armed with different weapons and injuring at least six on the side of the complainant. Of these, Mahesh s/o Radhakishan sustained four injuries, of which one is an incised wound on right parietal region. The ...
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