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Madhya Pradesh Court March 1989 Judgments

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Mar 11 1989

Mansingh Vs. Surendra Kumar and anr.

Court: Madhya Pradesh

Decided on: Mar-11-1989

Reported in: 1990ACJ620

R.K. Verma, J. 1. This is an appeal by the claimant-injured against the award dated 31st July, 1985 made by the Third Additional Motor Accidents Claims Tribunal, Indore in Claim Case No. 15 of 1983 whereby the learned Tribunal has awarded compensation amounting to Rs. 38,339.70 with interest at the rate of 6 per cent per annum from the date of filing the claim petition till the date of realisation together with costs in favour of the appellant-claimant against the respondent Nos. 1 and 2, the insured and the insurer, in respect of the offending Matador bus bearing registration No. MBE 1334 which was involved in the accident resulting in serious injuries sustained by the appellant-claimant.2. The facts giving rise to this appeal, briefly stated, are as follows:On 15.1.1983 at about 6.20 a.m. the appellant-claimant was going on foot from his house towards Maharaja Shivajirao School along Subhash Marg and when he reached the gate of the said school near Chiman Bag chouraha, the offending ...


Mar 10 1989

Super Construction Company, Durg Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: AIR1990MP115; 1989MPLJ685

B.C. Varma, J. 1. This order shall also govern the disposal of M.P. No. 3516 of 1987 (Ramratan Gupta v. State of Madhya Pradesh and four others); M.P. No. 964 of 1988 (Super Construction Company, Durg v. The State of Madhya Pradesh and four others) and M.P. No. 966 of 1988 (Ramratan Gupta v. State of Madhya Pradesh and four others).2. The petitioners in all these petitions are contractors. They undertook to execute certain work/contracts for the State of Madhya Pradesh in Irrigation Department and executed standard form of contract document. The works were taken up pursuant to the contracts and each of the petitioners was subjected to certain demands. Not only this, the demands so raised were sought to be collected and recovered through the Collector as arrears of land revenue. The petitioners' contention is that they have been always protesting against the demands, and had been requesting the department to refer the dispute to Arbitrator as envisaged by the terms of the contract even ...


Mar 10 1989

Kunwarji Vs. Nisarkhan

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: II(1989)ACC138; 1990ACJ71; [1991]72CompCas160(MP)

R.K. Verma, J.1. This is an appeal by the claimant-injured against the award dated April 22, 1981, made by the Motor Accidents Claims Tribunal, Indorei in Claim Case No. 57 of 1978, whereby the learned Tribunal has awarded compensation amounting to Rs. 32,500 with interest at 6% per annum in respect of the injury sustained by the claimant as a result of the motor accident caused due to rash and negligent driving of the truck be'ar-ing registration No. MPM-3231, driven by the driver, respondent No. 2.2. The facts giving rise to this appeal, briefly stated, are as follows :In the evening of September 20, 1977, while the appellant claimant was going on a motor cycle bearing registration No. MPN 7255 with his son riding on the pillion from his village Khajuriya to Hatod and was on the ' Fulkaradia turning of the road, the offending truck coming from the opposite direction and being driven by respondent No. 2, dashed against the motor cycle as a result of which the motor cycle and the claim...


Mar 10 1989

Commissioner of Income-tax Vs. Satishkumar and Co.

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: [1990]181ITR57(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'), theIncome-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 vacating the order passed by the Commissioner under Section 263 of the Income-tax Act ?'2. The material facts giving rise to this reference, briefly, are as follows :For the assessment year 1978-79, the Income-tax Officer framed the assessment in accordance with the directions given by the Inspecting Assistant Commissioner under Section 144B of the Act. The Commissioner of Income-tax, exercising powers under Section 263 of the Act, set aside the order passed by the Income-tax Officer and directed the Income-tax Officer to make a fresh assessment according to law. Aggrieved by the order passed by the Commissioner, the assessee preferred an ...


Mar 10 1989

Commissioner of Income-tax Vs. Steel Ingots (P.) Ltd.

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: [1990]181ITR42(MP)

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 the capital subsidy of Rs. 73,532 should not have been deducted from the cost of fixed assets ?'2. The material facts giving rise to this reference, briefly, are as follows :While framing the assessment for the assessment year 1976-77, the Income-tax Officer had deducted from the cost of fixed assets of the asses-see, the amount of capital subsidy received by the assessee for the purpose of calculating depreciation admissible to the assessee. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) but that appeal was dismissed. The assessee then pref...


Mar 10 1989

Ramchand Moolchand Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: (1989)77CTR(MP)12; [1989]179ITR1(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 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 the firm was not dissolved on the death of Shri Ramchandra and that it was a case of a change in the constitution of the firm and that, therefore, the firm could not be granted renewal of registration for the period April 1, 1976, to August 25, 1976, and that a single assessment for the whole year has to be made in the status of an unregistered firm ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer having assessed two of the partners on their share income, could also assess the firm as an unregistered firm ?' 2. The material facts giving rise to ...


Mar 10 1989

Sahdeo Sahu Vs. State M.P. and anr.

Court: Madhya Pradesh

Decided on: Mar-10-1989

Reported in: [1990(60)FLR189]; (1990)IILLJ402MP; 1989MPLJ604

B.C. Verma, J.1. This petition by a social worker concerned with the welfare of the labourers in Chhattisgarh region of this State has been filed with a view to prevent exploitation of labourers engaged in business of lac manufactory in that region and particularly in Dhamtari Tahsil of Raipur District. It appears that the petitioner found that the poor labourers employed by the manufacturers of lac are being paid very low wages and are subjected to forced labour. He appears to have been moved by the low wages paid to these labourers and, therefore, has moved this petition to safeguard the interests of labourers thus victimised by the rich lac manufacturers. The contention is that though lac manufactory is a scheduled employment under the Minimum Wages Act, still minimum wages have not been fixed in this lac industry. Only Rs. 4.00 per day is paid to the unskilled labour, while the skilled labour is paid Rs.7.60 paise per day. Apart from alleging violation of Article 14 of the Constitu...


Mar 09 1989

Baijnath Kathal Vs. M.K. Qureishi and ors.

Court: Madhya Pradesh

Decided on: Mar-09-1989

Reported in: AIR1990MP24; 1989MPLJ641

Y.B. Suryavanshi, J.1. In thispetition under Articles 226/227 of the Constitution of India the petitioner has challenged the impugned orders dated 26-8-85,passed by the Collector Seoni, confiscatingthe essential commodity i.e. foodgrains underSection 6A of the Essential Commodities Act, 1955 for contravening the provisions ofClause 3(2) of the licence-conditions underM.P. Foodgrains Dealers Licensing Order,1965 and condition No. 3(2) of the licenceissued under the M.P. Pulses, Edible Oilseedsand Edible Oil Dealers Licensing Order, 1977,which have been upheld in appeal before theHon'ble Minister for Food, Government ofMadhya Pradesh vide 22-10-86 under Section6C of the said Act.2. (i) It is common ground that the petitioner Baijnath Kathal holds licences 'under M.P. Foodgrains Dealers Licensing iprder, 1965 and under. M.P. Pulses, Edible Oilseeds and Edible Oil Dealers Licensing Order, 1977. He has a shop in Budhwari Bazar, Seoni with Godowns in Budhwari Bazar in Ganj at Seoni and at Ug...


Mar 09 1989

Steel Ingots (Pvt.) Ltd. Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Mar-09-1989

Reported in: [1990]181ITR186(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 : 3. Aggrieved by the order of assessment for the assessment year 1977-78, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) but that appeal was dismissed. The assessee, therefore, preferred second appeal before the Tribunal and contended that the Income-tax Officer erred in deducting the amount of capital subsidy from the cost of fixed assets for allowing depreciation. The Tribunal did not allow the assessee to raise that contention and dismissed the appeal. Aggrieved by the order passed by the Tribunal, the assessee sought reference but as the application submitted by the assessee. in that behalf was rejected, the assessee has preferred this application.4. Having heard learned counsel for the parties, we have come to theconclusion that the following question of law does arise out...


Mar 09 1989

Commissioner of Income-tax Vs. Kalani Asbestos (P.) Ltd.

Court: Madhya Pradesh

Decided on: Mar-09-1989

Reported in: [1989]180ITR55(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 questions of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the amounts received from the directors and shareholders of the assessee private limited company does not represent 'deposits' within the meaning of Section 40A(8) of the Income-tax Act and no disallowance of interest under Section 40A(8) of the Income-tax Act is called for ? (2) Whether, on the facts and in the circumstances of the case, 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 under sections 43(1) and 43(6) for the purpose of allowing depreciation, etc. ?' 2. The material facts giving rise to this reference, briefl...


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