Madhya Pradesh Court February 1989 Judgments
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Sumerchand JaIn Vs. Shyamlal Agarwal and ors.
Court: Madhya Pradesh
Decided on: Feb-07-1989
Reported in: AIR1990MP14; 1989MPLJ296
ORDER1. Considering urgency of this matter, as it appertains to election of the Krishi Upaj Mandi Samiti, we have heard this expeditiously.2. Return has come but nothing turns onthat. What we have to read is found in itsentirety in the impugned order itself. Thus,valid complaint in this matter against theimpugned order is that it had been passed onmisconception of law and in that regard wehave to say something. We do not have an iotaof doubt even reading what we found in para 8of the impugned, order that the nominationpaper of respondents 9 to 13 in the electionpetition had been rejected illegally. It is thefinding of the Tribunal disposing the electionpetition, that we accept to reiterate andenforce. The Tribunal has held in categoricalterms that those persons had produced receipts and on that-basis thereof the allegationagainst them of being defaulters could not besustained. However, unfortunately, the election petition was dismissed on a different,ground to which we presently advert...
Johan Lal Vs. Chobe Lal and ors.
Court: Madhya Pradesh
Decided on: Feb-06-1989
Reported in: AIR1990MP243; 1989MPLJ150
T.N. Singh, J.1. The moot point for decision on merits in this matter, we have no doubt, is concluded by a Bench decision of this Court in the case of Kanhaiyalal v.Board of Revenue, 1977 RN 126 : (AIR 1974 Madh Pra 94). However, it is necessary for us to deal shortly with the three contentions which petitoner's counsel Shri R, D. Jain has forcefully pressed for our consideration.2. Facts of the case lie within a short compass and may be immediately stated. Chobe Lal, first respondent, is a son of Ramdhan. The case of the petitioner is that Ramdhan took a loan from Gramin Sahkari Samiti, Tumgaon, Tahsil Mahasamund. District Raipur, and that for his default in repayment of the loan, a 'decree' was passed against him albeit, in accordance with the provisions of the Madhya Pradesh Co-operative Societies Act, for short, the 'Act'. In execution of that 'decree', lands measuring 17.98 acres owned by said Ramdhan were put to auction sale and on 8-1-1979, petitioner's bid for Rs.21,600/- in re...
Commissioner of Income-tax Vs. Gangaram Mohanlal Mittal and Sons.
Court: Madhya Pradesh
Decided on: Feb-02-1989
Reported in: (1989)76CTR(MP)78; [1990]181ITR392(MP)
G.G. Sohani, Actg. C.J.1. By this reference under Section 256(1) ofthe Income-tax Act, 1961 (hereinafter referred to as 'the Act'), theIncome-tax Appellate Tribunal, Indore Bench, has referred the followingquestions of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that where an assessment is made after reference to the Inspecting Assistant Commissioner under Section 144B, it could not be said to be an, order passed by the Income-tax Officer ? (2) Whether, on the facts and in the circumstances of the case, the view of the Income-tax Appellate Tribunal that where an assessment order is passed by the Income-tax Officer following the direction of the Inspecting Assistant Commissioner under Section 144B, the said order of assessment could not be revised by the Commissioner of Income-tax under Section 263 of the Income-tax Act is correct in law ?' 2. The material facts giving rise ...
M.P. Electricity Board and ors. Vs. Basant Kumar Pandey
Court: Madhya Pradesh
Decided on: Feb-02-1989
Reported in: [1990(60)FLR39]; (1991)ILLJ323MP
T.N. Singh, J.1. Two matters are taken up together for disposal. The petitions are by the employer. M.P. Electricity Board, and respondents in the two petitions are employees/workmen. True, the main contention which counsel for the petitioner pressed in these two petitions relates to the status of the two respondents in each case contesting the position that they were not 'workmen', but 'apprentices'. But, for reasons to follow, we propose to hold them not to be apprentices, as contended.2. Awards have been passed separately in case of each of the respondent/workmen or employee, but the nature of relief granted to them is the same. Both of them have been reinstated in service and have been awarded back wages. We have taken the view in this matter that a part of the award would stand, while the other part of the award concerning back wages must go.This we say for the following reasons.3. K.N. Gupta, who has appeared for the petitioners in both cases, laboured hard to convince us that to...
Bhanwarsingh Vs. Gatubai and ors.
Court: Madhya Pradesh
Decided on: Feb-02-1989
Reported in: II(1989)ACC35
S.K. Dubey, J.1. The owner of the vehicle, the appellant, has filed this appeal aggrieved of the award dated 8-8-1980 passed in Claim Case No. 16 of 76 by Shri V.S. Yadav, Member, Motor Accident Claims Tribunal, Mandsaur.2. Brief facts, leading to this appeal are that one Prabhulal Kalal, the owner of the goods, carried his goods in the tractor and trolley bearing registration No. MPI 9661 and MPI 9662, which was being owned by the appellant was being driven by the driver Fatahlal, respondent No. 8. The tractor and the trolley, at the relevant time, were insured with the respondent No. 9 the New India Insurance Company Ltd. After unloading the goods while Prabhulal was returning to his house from Suwasara, he was sitting on the mudguard of the tractor. The tractor was being driven rashly and negligently. The tractor driver, at place, applied the brakes as a result of which Prabhulal lost his balance and fell down on the road. He was crushed by the rear wheel of the tractor, as a result...
M.P. State Road Transport Corporation Vs. M. Amnabai
Court: Madhya Pradesh
Decided on: Feb-02-1989
Reported in: II(1989)ACC20
S.K. Dubey, J.1. The M.P. State Road Transport Corporation has preferred this appeal under Section 110-D of the Motor Vehicles Act, 1939 (for short 'the Act'), against an award dated 12-1-1984, passed by Shri Ravi Verma, Member, Motor Accidents Claims Tribunal, Indore in Claim Case No. 54/82.2. The brief facts leading to this appeal are: that the respondents-claimants No. 1 to 5 filed an application under Section 110-A of the Act against the appellant and the respondent No. 6, the driver of the motor vehicle, claiming compensation of Rs. 1 lac for the death of Ibrahim, the husband of respondent No. 1 and father of respondents No. 2 to 5 On the fateful day i.e. 13-2-1982 at about 7.00 p.m. Ibrahim was standing and urinating on the left side of the road on Sanwer Road, Indore near the Tiraha of Baroli. The vehicle Bus No. CPM 8695, which was being driven by the respondent No. 6 rashly and negligently, was coming from Sanwer to Indore, dashed on the wrong side against the deceased Ibrahim...
Bholooram (Bhola) and ors. Vs. Ramlal and ors.
Court: Madhya Pradesh
Decided on: Feb-01-1989
Reported in: AIR1989MP198; 1989MPLJ328
P.C. Pathak, J.1. This second appeal is by the three defendants against the judgment and decree passed by the Court below in favour of plaintiff/respondent No. 1.2. The plaintiff filed a suit for declaration that the sale and mortgage-deeds executed by his adoptive father Ganpatsingh defendant No. 1, in favour of other defendants are not binding on him to the extent of his 1/3rd interest, partition of his share and possession together with mesne profits on the ground that on 18-4-1960 according to the caste custom he was given by his natural fatherKalaya (PW. 9) and taken by Ganpatsingh in adoption and also executed a registered deed of adoption (Ex.P. 18). Plaintiff and Ganpatsingh also entered into an agreement that if the plaintiff repaid the outstanding dues of Rs. 3000/- he shall not transfer without plaintiff's consent any land belonging to him, which was reduced to writing Ex.P. 15. Ever since then he started living with the adoptive father and mother. Later on Ganpat with inten...
Commissioner of Income-tax Vs. Bhandari Capacitors (P.) Ltd.
Court: Madhya Pradesh
Decided on: Feb-01-1989
Reported in: [1989]178ITR375(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 Tribunal is justified in law in holding that the reassessment made by the Inspecting Assistant Commissioner (Assessment) became invalid ignoring the fact that the decision of the Tribunal setting aside the order of the Commissioner of Income-tax under Section 263 has not been accepted and reference application is pending ?'2. The material facts giving rise to this reference, briefly, are as follows :For the assessment year 1977-78, the assessee was assessed by the Income-tax Officer but the order of assessment was set aside by the Commissioner of Income-tax under Section 263 of the Act. Thereafter, as directed by the Commissioner of Income-tax, the Inspecting Assistant C...
Commissioner of Income-tax Vs. Kalpana Lamp Components Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Feb-01-1989
Reported in: [1989]178ITR330(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 Tribunal was justified in law in holding that fluorescent tubes were not domestic electrical appliances and the assessee was entitled to investment allowance under Section 32A of the Income-tax Act, 1961 ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee carries on the business of manufacturing electric tubes. For the assessment year 1980-81, the assessee claimed investment allowance under Section 32A of the Act. The claim of the assessee in this behalf was not upheld by the Inspecting Assistant Commissioner (Assessment) on the ground that the goods produced by the assessee were covered by item No. 12 of the XIth Schedule to the ...
Commissioner of Income-tax Vs. Sakti Auto Industries
Court: Madhya Pradesh
Decided on: Feb-01-1989
Reported in: [1989]177ITR395(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 and in view of Section 43(1), the Tribunal is justified in holding that the amount of subsidy received by the assessee from the Government would not go to reduce the cost of the assets for the purpose of allowing depreciation '2. The material facts giving rise to this reference, briefly, are as follows :The order of assessment passed by the Income-tax Officer for the assessment year 1982-83 was assailed by the assessee before the Appellate Assistant Commissioner on the ground that the Income-tax Officer had erred in holding that while allowing depreciation, the amount of capital subsidy received by the assessee was liable to be deducted from the cost. The Appellate Assistant...
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