Madhya Pradesh Court December 1990 Judgments
Kamal Textiles and ors. Vs. Income-tax Officer and ors.
Court: Madhya Pradesh
Decided on: Dec-28-1990
Reported in: (1991)95CTR(MP)274; [1991]189ITR339(MP); 1991(0)MPLJ441
ORDER--Assessment order under s. 143(3) subsequent to intimation under s. 143(1)(a)(i)--Was an appelable order under s. 246(1)(a).HELD:The assessment made in proceedings under s. 143(2) shall, for all purposes, be an assessment of tax made under s. 143(3) and, in that event, shall e appealable under s. 246(1)(a). Income Tax Act 1961 s.246 Assessment--PRINCIPLES OF NATURAL JUSTICE--Giving of intimation in terms of provisions of s. 143(1)(a)(i)--Would be deemed to be a notice of demand under s. 156Income Tax Act 1961 s.143 Assessment--PROCEEDINGS UNDER S. 143(2)--Giving of intimation in terms of provisions of s. 143(1)(i)--Did not disentitle authority to proceed under sub-s. (2) of s. 143 and it was therefore not necessary that assessment proceedings could only be reopened in terms of s. 147.Income Tax Act 1961 s.143(2) ...
Tag this Judgment!Randhir Singh S/O Bahadur Singh Gupta Vs. Union of India (Uoi) and ors ...
Court: Madhya Pradesh
Decided on: Dec-28-1990
Reported in: 1991(0)MPLJ689
ORDERB.C. Varma, J.1. The Order in this petition shall also govern the disposal of Miscellaneous Petitions Nos. 1585 of 1982, V. S. Thakur v. Union of India and Ors., 1669 of 1982, V. S. Gupta v. Union of India and Ors., 1671 of 1982, Vijaya Singh v. Union of India and Ors., 108 of 1983, R. P. Agarwal v. Union of India and Ors., 244 of 1983, Balchandra v. Union of India and Ors. and 1267 of 1983, V. K. Agarwal and Ors. v. Union of India and Ors..2. The Madhya Pradesh Legislature adopted the Urban Land (Ceiling and Regulation) Act, 1976 (Act No. 33 of 1976). This Act became applicable to the State of Madhya Pradesh from 9-9-1976 which is the 'appointed day' for the purpose. Section 2(n) of the Act defines 'urban agglomeration' as follows: -'(n) 'urban agglomeration' -(A) in .relation 'to any State or Union Territory specified in column (1) of Schedule I means,-(i) the urban agglomeration specified in the corresponding entry in column (2) thereof and includes the peripheral area specifie...
Tag this Judgment!Bhagwandas Pawaiya Vs. Registered Firm Kailash Narayan and Bros., Gwal ...
Court: Madhya Pradesh
Decided on: Dec-20-1990
Reported in: 1991(0)MPLJ801
T.N. Singh, J.1. Defendant/appellant is a tenant for whose eviction two courts have passed decrees under Section 12(1) of the M.P. Accommodation Control Act, 1961, for short, the 'Act'. Trial Court found case of landlord/ plaintiff (herein respondent) proved under Clauses (a), (d) and (f) and not proved under Clause (k) of Section 12(1); appellate Court passed decree only on two grounds envisaged under Clauses (a) and (d).2. By way of preface, it is necessary to say a few words also at the outset about cross-objection of the respondent/plaintiff. The contention which is seriously pressed in the cross-objection is that the lower appellate Court acted illegally in exercising its power under Order 41, Rule 27, CPC, by allowing the defendant/appellant to bring on record the subsequent event that during pendency of the appeal, alternative accommodation for business has become available to the plaintiff and, therefore, the 'bona fide' requirement of the plaintiff, as claimed by him, had been...
Tag this Judgment!Noor Mohammad Vs. Mohammad Jiajddin
Court: Madhya Pradesh
Decided on: Dec-14-1990
Reported in: 1991(0)MPLJ503
T.N. Singh, J.1. A forsaken bride's pride and honour is put at stake by her father. A challenging problem of gender justice of a rare kind begs solution in this appeal. Court below has decreed his suit, which was a hybrid action founded on law of tort and contract. Appellant is bridegroom's father, impleaded as defendant No. 1 in the suit. He is held liable under the impugned judgment and decree to pay Rs. 7,700/- to bride's father, plaintiff/respondent No. 1.2. Ruksana's marriage (nikah) was solemnized on the morning of 16-4-1976 with Sher Mohammad, defendant No. 2, son of defendant No. 1 appellant. At the time of nikah consent of the bride was given by plaintiff as she was minor. Plaintiff's father's case is that on the preceding evening the Barat (bridegroom's party) came from village Balapura to his house at Datarda village (both in Sheopur Kalan Pargana) and that it consisted of about 250 persons. He had arranged meals for them and for the invited guests who were about 2,000. He h...
Tag this Judgment!Mohinder Singh Chhikara S/O Hari Singh Vs. Union of India (Uoi) and or ...
Court: Madhya Pradesh
Decided on: Dec-14-1990
Reported in: 1991(0)MPLJ725
ORDERR.C. Lahoti, J.1. The petitioner, a Commandant in B.S.F., seeks quashing of an adverse entry in the Annual Confidential Report for the year ending 31st December 1986 as also of the orders, Annexures P/12, R/4 and P/14, rejecting the representations made by the petitioner.2. The entry under challenge (Annexure P/8) reads as under : -'......He was averse to touring.'3. The petitioner has placed on record a number of documents seeking to demonstrate that during the period expiring 31st December 1986, and even before, the petitioner was not enjoying sound health but in spite of that he was given such postings and assignments, with such duties, as he could not have undertaken on account of his ill-health. He did make several prayers for giving appropriate postings with due regard to his ill-health and disabilities. He was examined by the Medical Board also from time to time. However, the superior officials were not considerate to the expectations of the petitioner. The petitioner also ...
Tag this Judgment!Municipal Council Vs. M.P. State Road Transport Corporation
Court: Madhya Pradesh
Decided on: Dec-14-1990
Reported in: 1991(0)MPLJ910
A.G. Qureshi, J.1. This is a first appeal Under Section 96 of the Code of Civil Procedure against the judgment and decree passed by the District Judge, Rajgarh in C. S. No. 4-B of 1979 dated 6-8-1979.2. The facts of the case, in brief, are that the defendant-appellant is the Municipal Council a Corporate Body formed under the M. P. Municipalities Act, 1961. The plaintiff-respondent is also a Corporate Body formed under the Road Transport Corporation Act of 1950. The plaintiff-respondent operates buses for hire on various routes in different parts of M. P. and other States. In the course of the operation the buses of the Road Transport Corporation also halt at Rajgarh. It is undisputed that at Rajgarh the bus stand is established and maintained by the defendant, appellant. The defendant Municipal Council, Rajgarh imposed a bus stand fee at the rate of Re. 1/- per day, per bus and per halt for using the bus-stand for the purpose of taking up and setting down the passengers. This fee was ...
Tag this Judgment!Ramcharan and ors. Vs. Karyapalan Yantri, Lok Nirman Vibhag
Court: Madhya Pradesh
Decided on: Dec-12-1990
Reported in: 1991ACJ1065; (1999)IIILLJ406MP
ORDERT.N. Singh, J.1. Two points arise for decision in this appeal preferred under Section 30 of the Workmen's Compensation Act, 1923, for short, 'the Act'. Claimants are appellants.2. An award was passed in appellants' favour on March 3, 1987 by the Workmen Compensation Commissioner's Court No. 1, Gwalior. That is challenged as incomplete and invalid on that account because the claimants have been denied 1 their statutory dues of penalty and interest contemplated under Section 4A of the Act. The other point is of maintainability of the appeal, which is seriously challenged by Shri V.G. Knot, Deputy Government Advocate. Counsel contended that only an order awarding interest and penalty under Section 4A is appealable because that is so specified in Clause (aa) of Section 30(1) of the Act.3. Because the questions raised are of some importance, for proper appreciation of legal position relevant portions of relevant provisions of the Act are being extracted ;'4-A. Compensation to be paid w...
Tag this Judgment!M.P. Highway Organisation Vs. New India Assurance Co. Ltd. and anr.
Court: Madhya Pradesh
Decided on: Dec-11-1990
Reported in: II(1991)ACC509; 1991ACJ330
T.N. Singh, J.1. This appeal is from a misconceived suit. About that I have no doubt and the appeal must therefore be allowed.2. It appears from Exh. P-2 that a consignment of 504 tins of Sikka brand mustard oil was being carried by a truck from Morena to Jabalpur. The goods receipt dated 1.10.1972 in regard to that consignment is Exh. P-2. What appears from Exh. P-3 is that prior to the despatch of goods, insurance was taken out for carriage by truck of consignments of Sikka brand sarson oil from Morena to any place in India except Jammu, NEFA, Assam and Kashmir. That is the insurance policy dated 6.9.1972; that was effective for the period between 6.9.1972 to 5.9.1973.3. It is the case of plaintiffs who are twosome, the consignor and the insurer, that the goods were not delivered at the destination despite the goods being loaded on 1.10.1972 in the truck belonging to the defendant-appellant. At para 2 of the plaint the case of the plaintiff is that the truck left Morena for Jabalpur ...
Tag this Judgment!Dainik Bhaskar and anr. Vs. Madhusudan Bhargava and anr.
Court: Madhya Pradesh
Decided on: Dec-10-1990
Reported in: AIR1991MP162
T.N. Singh, J. 1. This is defendants' appeal who are aggrieved by the judgment awarding damages against them in a defamation suit, indeed to plaintiff/respondent No. 1 only.2. On 2-11-1972, in a local newspaper, Dainik Bhaskar, at page 6, Cols. 2 and 3, a news item was published which gave rise to the cause of action for the suit. The offensive statement is extracted in para 3 of the plaint and in para 4, it is stated that the extracted news item was false and baseless. Publication thereof had given mental pain and suffering to the two plaintiffs and they had been lowered in public estimation as they had been portrayed as persons belonging to abominable character and conduct.3. The offfensive statement is extracted below:--yM+fd;ksa ds uaxs QksVks dk Cysd esyj fxjrkjgFkdM+h yxkdj Hkjs cktkj /kqek;k x;kAXokfy;j 1 uoEcj vkt eqjkj iqfyl us eqjkj esaHkkxao LVqfM;ks ds ekfyd jke izlkn HkkxZo mQZ eqUuk rFkk e/kqlwnu HkkxZo dksgFkdfM;ka Mkydj ljs cktkj esa ?kqek;kA iqfyl us bu nksuksa ;qodksa...
Tag this Judgment!R.J. Trivedi and Sons Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-10-1990
Reported in: [1991]188ITR299(MP)
B.C. Verma, J. 1. The following question has been referred by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the salary paid by the assessee-firm to Shri R. J. Trivedi as coal mines agent, had to be disallowed under Section 40(b) of the Act ?'2. The Tribunal submitted its statement along with the question referred to above. The assessee complained that a further statement would be necessary in order to answer the question. The matter was heard and, by order dated January 14, 1988, a direction was issued to the Tribunal to draw up a supplementary statement of case in the light of the observations made in that order. Accordingly, on November 4, 1988, the Tribunal submitted a supplementary statement.2. The assessee in this case is R. J. Trivedi and Sons. It is a partnership firm. Shri R. J, Trivedi is one of its partners. Yet another firm bearing the name J. A. ...
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