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Madhya Pradesh Court September 1989 Judgments

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Sep 07 1989

Madhya Pradesh Rajya Parivahan Nigam, Bhopal and ors. Vs. Sahlibai and ...

Court: Madhya Pradesh

Decided on: Sep-07-1989

Reported in: II(1991)ACC155; 1991ACJ235; AIR1990MP239

A.G. Qureshi, J.1. This appeal is directed against the award dated 7-8-1980 passed by the Motor Accident Claims Tribunal, Mandleshwar in Claim Case No. 26 of 1979. The claim petition was filed on behalf of the respondents claiming Rs. 75,200/- as compensation for the death of Dasia s/o Galji Barela, resident of village Newali, district Khargone. Respondent No. 1 is the wife of the deceased and respondents Nos. 2 to 7 are the sons and daughters of the deceased who were minor at the time of the claim petition.2. It was alleged that bus number MPW 4498 of the ownership of appellant No. 1 was being driven by the appellant No. 2 on 11-2-1979 at about 9 a. m. Deceased Dalia was working as a labourer. At that time the appellant No. 2 reached the spot driving the vehicle rashly and negligently and so driving the vehicle dashed it against the deceased due to which he received injuries and died on the spot. Dasia was 32 years of age at the time of the accident and he was getting daily wages at t...


Sep 06 1989

Commissioner of Income-tax Vs. Rajdev Kirana Stores

Court: Madhya Pradesh

Decided on: Sep-06-1989

Reported in: [1990]181ITR285(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 right in directing the deduction of Rs. 6,700 as business expenditure ?'2. The material facts giving rise to this reference, briefly, are as follows : For the assessment year 1979-80 for which the accounting year ended on Diwali 1978, the assessee claimed deduction of expenditure amounting to Rs. 6,700 on account of penalty levied on the assessee under the M. P. General Sales Tax Act. The Income-tax Officer disallowed that claim. The appeal preferred by the assessee in this behalf was dismissed by the Commissioner of Income-tax (Appeals). On further appeal before the Tribunal, the Tribunal held that the amount paid by the assessee on account of penalty levied...


Sep 06 1989

Neha Poha Udyog Vs. State of M.P. and ors.

Court: Madhya Pradesh

Decided on: Sep-06-1989

Reported in: [1990]76STC265(MP)

K.M. Agarwal, J.1. This order shall also dispose of the following writ petitions :M.P. Nos. 3474/89, 4013/89, 2655/89, 2645/89, 3367/89, 3471/89, 3379/89, 258/89, 3241/89, 3626/89, 3605/89, 2204/89, 2192/89, 3371/89, 3050/89, 3152/89, 2656/89, 2654/89, 2402/89, 632/89 and 8/87.2. The petitioners in all these petitions are registered dealers for the purposes of the Madhya Pradesh General Sales Tax Act, 1958 (in short, 'the State Act'), and those of the Central Sales Tax Act, 1956 (in short, 'the Central Act'). They are engaged in the business of manufacturing poha and are registered as small-scale industrial units with the Industries Department of the Government of Madhya Pradesh. Their common grievance is denial of eligibility certificate by the Director of Industries, M.P., Bhopal, which is resulting in denial of exemptions from payment of sales tax under the State and the Central Acts as per Notification dated 23rd October, 1981 (annexure 3 in M.P. No. 3476 of 1989), issued under Sec...


Sep 05 1989

Agrawal Breweries Private Ltd. Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Sep-05-1989

Reported in: AIR1990MP100; [1991]70CompCas450(MP); 1990(0)MPLJ308

A.G. Qureshi, J. 1. The petitioner is a Company registered under the Companies Act, 1956, having its registered office at Indore. The Company carries on business of manufacturing Indian made Foreign Liquor at Sabalpur. Kutkut Road, Badwaha in Khargone District. The site for the manufacturing unit was selected by the Company in the backward area of M. P. in view of the various advantages which were assured by theState of M. P. to the Units established in the backward areas. The provisional registration was granted to the petitioner-Company by the District Industries Centre, vide Annexure-D. During the period of one year of the provisional registration, the petitioner-Company completed the construction of the factory and commenced bottling of Indian made Foreign Liquor. On 11-9-1987 the Company informed the District Industries Centre, Khargone, that production had already started in the factory and the other formalities having been completed, a permanent registration as an SSI Unit be gr...


Sep 01 1989

Roop Singh Ratan Singh Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Decided on: Sep-01-1989

Reported in: 1990MPLJ145

ORDERP.C. Pathak, J.1. This is a petition under section 482 of the Code of Criminal Procedure by accused for setting aside the judgment of this Court dated 20-4-1988 in Criminal Appeal No. 1373/1983.2. In criminal case No. 90/82, the applicant and seven others, were prosecuted under sections 452, 323, 294, 506(b), 147, 148 and 149, Indian Penal Code. The applicant alone was convicted under section 325, Indian Penal Code and was sentenced to R. I. for nine months and fine of Rs. 500/-, while the other co-accused were acquitted by the Court of Judicial Magistrate First Class, Khurai, by judgment dated 24-8-1983.3. The applicant filed Criminal Appeal No. 180 of 1983 in the Court of Additional Judge, Khurai to the Court of Sessions Judlge, Sagar which is still pending.4. The State of M. P. filed criminal appeal No. 1373 of 1983 against the inadequacy of sentence passed on the appellant, under section 377(1), Criminal Procedure Code and criminal appeal No. 1374 of 1983 against the applicant...


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