Madhya Pradesh Court August 1989 Judgments
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Filterco Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-18-1989
Reported in: [1993]88STC448(MP)
G.G. Sohani, Ag. C.J. 1. The order in this case will also govern the disposal of Miscellaneous Civil Cases Nos. 216, 217, 218, 263, 266 and 268, all of 1986, as the following common questions of law have been referred to this Court for its opinion, by the Board of Revenue, under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that mere cutting of the trimmings, that is, 'chindies' of the compressed woollen felts, into different shapes and sizes, which, in commercial circles, are known as compressed felt components, amounts to manufacture, as defined in Section 2(j) of the M.P. General Sales Tax Act, 1958 and a commercial commodity different from the compressed woollen felts is produced and are, therefore, liable to tax and that these cease to be 'cloth' in terms of entry 6 of Schedule I to the M.P. General Sales Tax Act, 1958, so as to be exem...
Mannalal Chhajulal Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-18-1989
Reported in: [1990]77STC65(MP)
G.G. Sohani, AG., C.J.1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') read with Section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as 'the Entry Tax Act'), the Board of Revenue 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 holding that by not putting the seal on the duplicate of the bills, the assessee had committed violation of provisions of Sub-section (1) of Section 7 of M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, and the penalty imposed was in order ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a dealer in cotton and cotton seeds. The assessing authority imposed a penalty on the assessee under Section 7(5) of the Entry Tax Act, on the ground that the assessee ...
Ghanshyam Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-18-1989
Reported in: 1990CriLJ1017
S.D. Zha, J.1. This judgment shall also govern disposal of Criminal Revision No. 24 of 1986 (Prabhawati v. Ghanshyam) presented by complainant Prabhawati for enhancement of sentence.2. The Convict-appellant challenges his conviction under Sections 354, 380 and 506 (B), I.P.C. and sentences of one year, one year R.I. and fine of Rs. 100/- in default one month further R. I. and six months R.I. respectively for the same awarded by Shri Section M. Naw-lakha, Additional Judge to the Court of Sessions Judge Mandsaur at Garoth, by his judgment dated 13-8-1985.3. The challan was put up against the appellant by S.H.O. Gandhi Sagar, District Mandsaur, for offences under Sections 459, 376 read with Sections 511 and 380, I.P.C. The case of the prosecution is that in the night intervening 20th-21st June, 1984 at midnight at village Navli, Prabhawati w/o. Jagannath (P.W. 1) was sleeping alone in her house. Her husband had gone away to Kota and his elder brother's son Rajesh (P. W. 3) was sleeping ne...
Precision Technofab and Engineering Co., Ahmedabad and ors. Vs. State ...
Court: Madhya Pradesh
Decided on: Aug-16-1989
Reported in: AIR1990MP55
A.G. Qureshi, J. 1. This order shall govern the disposal of M.P. No. 1413 of 1988 and M.P. 847 of 1989, as the points of facts and law to be decided in these petitions are identical. Petition No. 1413 of 88 has been filed by Precision Technofab & Engineering Company (hereinafter called 'Precision') and Petition No. 847 of 1989 has been filed by Om Metal and Minerals Pvt. Ltd. (hereinafter called 'Om Metal'). 2. The facts leading to these petitions in short are that the Government of M.P. in the Public Health Department resolved to embark upon the Gambhir Water Supply Project, Ujjain and consequently a project was prepared by the Public Health Department of the Government of M.P. After the preparation of the project, the Executive Engineer, Project Division, Ujjain published a notice inviting tenders dated 1-6-87. The tender notice was published in important newspapers of India calling upon the registered contractors of Category S-V and other concerns of experience and reputed registere...
Sudeep Kumar Vs. Vikram University, UjjaIn and anr.
Court: Madhya Pradesh
Decided on: Aug-16-1989
Reported in: AIR1990MP110
V.D. Gyani, J. 1. Essential facts are not in dispute. The petitioner was a student of LL.B. Final in three year-Degree course of Sandipani Law College, Ujjain, affiliated to the Vikram University. He appeared at the LL.B. Final examination, held in the month of March-April, 1988, and he passed the same in First division, so much so that the had joined LL.M. (Previous) as well. 2. The petitioner was served with a show-cause notice (Annexure-P/1) by respondent No. 1, for his alleged misbehaviour on 24(27?)-4-1988 during examination. He submitted his reply, Annexure-P/3, on 22-8-1968. The petitioner has also filed a character Certificate, Annexure-P/6, issued by the Principal Law College and also a Certificate (Annexure-P/5) dated 29-8-1988, by the Principal stating that no student during his presence in the college from 7.00 a.m. to 10.00 a.m. on 27-4-1988 had misbehaved with any Invigilator, nor any complaint submitted to him by any Invigilator. 3. The University by its order dated 13-1...
Perfect Pottery Co. Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-16-1989
Reported in: 1989MPLJ793; [1990]76STC475(MP)
R.K. Verma, J.1. This order shall also govern the disposal of M.C.C. No. 122 of 1986 (Perfect Pottery Company Ltd., Ratlam v. Commissioner of Sales Tax, M.P.).2. This is a reference made by the Tribunal (Board of Revenue) at the instance of the assessee under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act'), referring the following questions of law to this Court for its opinion :'(i) whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that the levy of purchase tax on the purchase of building materials purchased for repairs, renewal and maintenance of buildings was in order ?(ii) whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was a dealer in respect of the activity of plying the trucks for public hire and hence the purchase of tyres for his trucks was liable to purchase tax ?(iii) whether, on the facts and in the circumsta...
State of M.P. Vs. Hoshiyarsingh
Court: Madhya Pradesh
Decided on: Aug-16-1989
Reported in: 1990CriLJ287
A.G. Qureshi, J. 1. Aggrieved by the judgment dated 31-7-1986, passed by the 5th Additional Sessions Judge, Ujjain, in Session Trial No. 116 of 1986, acquitting the respondent of the charge under Section 302 of the Indian Penal Code, the State has filed this appeal. One Shri Vishwanath Barve, Deputy Superintendent of Police at present posted as Dy. S. P., Indore Area Superintendent, Special Branch, Indore, has filed an application under Section 482 Criminal Procedure Code for expunging the remarks made against him by the trial Court.2. Facts leading to this appeal and the application under Section 482 Criminal Procedure Code are that the respondent Hoshiyarsingh was married to the deceased Shantirani in the year 1953 and she continued to remain as the wife till her death in the city of Ujjain in the Freegunj locality. One building known as Chhabra Lodge belongs to the respondent. This is a three storied building with a terrace over that. It is also covered by the parapet wall of the he...
Kiran JaIn Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Aug-14-1989
Reported in: 1990MPLJ491
P.C. Pathak, J.1. This judgment shall also govern the disposal of Criminal Appeals Nos. 543/87, 540/87, 534/87, 535/87, 537/87, 595/87, 556/87, 557/87, 558/87, 555/87, 554/87, 552/67,. 553/87, 587/87, 584/87, 586/87, 583/87, 585/87,. 569/87, 574/87, 577/87, 579/87, 542/87, 573/87, 568/87, 562/87, 580/87, 563/87, 576/87 and 538/87.2. The appellants challenge their convictions under section 7 read with section 3 of the Essential Commodities Act, 1955 (X of 1955) (hereinafter called 'the Act), for breach of Clauses 14 and 15 of the M. P. Foodstuffs (Distribution Control) Order, 1960 (hereinafter called 'the Order'). The appellant in this appeal was sentenced to S.I. for one year and a fine of Rs. 10,000/- in default S. I. for six months.3. The prosecution case is that the Wholesale Consumers' Co-operative Store, Seoni, was appointed as an authorised agent under M. P. (Khadya Padarth) Sarvajanik Nagrik Purti Vitaran Scheme, 1981. Appellant Smt. Jain was the sales-woman of the fair price sh...
Mohan Baghel Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Aug-14-1989
Reported in: 1990MPLJ575
P.C. Pathak, J.1. This judgment shall also govern the disposal of Criminal Appeals Nos. 544/87, 532/87, 108/89, 109/89, 373/89, 378/89, Cr. R. Nos. 421/89, 415/89 and Misc. Cr. Case No. 3966/88. 2. Appellant Mohan in this appeal was convicted under section 7 read with section 3 of the Essential Commodities Act, 1955 (X of 1955) (hereinafter called 'the Act') for breach of Paragraphs 5 and 6 of the M. P. (Khadya Padarth) Sarvajanik Nagrik Purti Vitaran Scheme, 1981 |M.P. (Foodstuffs) Civil Supply - Distribution Scheme, 1981) (hereinafter called 'the Scheme') and sentenced to R.I. for three months and a fine of Rs. 1000/- in default R.I. for one month.3. In all the abovementioned appeals and cases a common question of law is involved, viz. whether the breach of the 'Scheme', is punishable under section 7 of the Act. Section 7 of the Act provides for penalty to a person, who contravenes any 'Order' made under section 3. Section 3(1) empowers the Central Government, by Order, to provide fo...
Smt. Kiran JaIn Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-14-1989
Reported in: 1990CriLJ2358
P.C. Pathak, J.1. This Judgment shall also govern the disposal of Criminal Appeals Nos. 543/87, 540/87, 534/87, 535/87, 537/87, 595/87, 556/87, 557/87, 558/87, 555/87, 554/87, 552/87, 553/87, 587/87, 584/87, 586/87, 583/87, 585/87, 569/87, 574/87, 577/87, 579/87, 542/87, 573/87, 568/87, 562/87, 580/87, 563/87, 576/87 & 538/87.2. The appellants challenge their convictions under Section 7 read with Section 3 of the Essential Commodities Act, 1955 (X of 1955) (hereinafter called 'the Act'), for breach of Clauses 14 & 15 of the M. P. Foodstuffs (Distribution Control) Order, 1960 (hereinafter called 'the Order'). The appellant in this appeal was sentenced to S.I. for one year and a fine of Rs. 10,000/- in default S.I. for six months.3. The prosecution case is that the Wholesale Consumers' Co-operative Store, Seoni, was appointed as an authorised agent under M.P. (Khadya Padarth) Sarvjanik Nagrik Purti Vitaran Scheme, 1981. Appellant Smt. Jain was the sales-woman of the fair price shop run b...
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