Madhya Pradesh Court July 1990 Judgments
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Commissioner of Gift-tax Vs. Vinod Kumar Agarwal and anr.
Court: Madhya Pradesh
Decided on: Jul-09-1990
Reported in: [1990]185ITR507(MP)
K.M. Agarwal, J.1. This is a reference under Section 26(1) of the Gift-tax Act, 1958 (for short, the 'Act'), at the instance of the Revenue. The Tribunal has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee was not liable to pay gift-tax ?'2. The non-applicants, Vinod Kumar AGRAWAL and Ramlal AGRAWAL, were partners in M/s. Vinod Traders, Dhamtari, having 40% and 60% shares, respectively, in the profits and losses of the firm. During the previous year relevant to the assessment year 1979-80, two new partners, viz., Shri Sharad and Shri Ashok, were taken into the partnership and were given a share of 20% each in the profits and losses of the firm. As a result of this, the shares of Vinod Kumar AGRAWAL and Ramlal AGRAWAL were respectively reduced from 40% to 20% and from 60% to 40% in the profits and losses of the firm. The Gift-tax Officer ...
Rohini Prasad Vs. Sushila Bai and 2 ors.
Court: Madhya Pradesh
Decided on: Jul-05-1990
Reported in: I(1991)DMC444
P.C. Pathak, J.1. This appeal is filed by the main contesting defendant against the judgment and decree of the trial Court passing decree for maintenance in favour of respondents Nos. 1 and 2 at the rate of Rs. 200/-p.m. from the date of suit.2. Respondents No. 1 and 2 filed the suit on 17-10-1973 claiming maintenance of Rs. 34,750/- on the allegations that respondent No. 1 is the legally married wife of the appellant and through their wedlock respondent No. 2 was born. Since the appellant neglected to maintain, she for herself and as guardian of the minor son filed the suit claiming maintenance.3. The suit was contested by the appellant. During the pendency of the suit, the trial Court fixed interim maintenance at the rate of Rs. 100/-per month by order dated 3-9-1985 to both the respondents. Since who appellant failed to pay that amount, the learned trial Court, by order dated 19-3-1986, struck off the defence and adjourned the suit for evidence of both the parties to 4-4-1986. On th...
Kher Stone Crusher Vs. General Manager, District Industries Centre and ...
Court: Madhya Pradesh
Decided on: Jul-03-1990
Reported in: 1992(61)ELT586(MP); [1990]79STC149(MP)
D.M. Dharmadhikari, J.1. The present case has been placed for decision of the Full Bench to resolve the so called apparent conflict between two Division Bench decisions of this Court in G.R. Kulkarni v. State [1957] 8 STC 294 and Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (printed at page 156 infra); [1987] 20 VKN 290.2. The main question for decision in this case is whether the petitioner which is a registered small-scale industry, is entitled to eligibility certificate for availing of sales tax exemption and whether its trading activity that is conversion of boulders or stones into 'gitti' can be held to be covered by the definition of 'manufacture' under Section 2(j) of the Madhya Pradesh General Sales Tax Act, 1958 (for brevity hereinafter referred as 'the Act').3. The petition was filed claiming grant of eligibility certificate for sales tax exemption because by the impugned communication dated July 11, 1988 (annexure F), the General Manager, Distr...
Gindiya Bai Wd/O Hamru Gond Vs. Chairman, M.P. Electricity Board and o ...
Court: Madhya Pradesh
Decided on: Jul-03-1990
Reported in: 1994(0)MPLJ240
B.M. Lal, J.1. Bhagchand (Deceased), aged 18 years, died due to electric current. His mother Smt. Gindiya Bai brought an action against the M. P. Electricity Board (hereinafter referred to as the MPEB) and its officers claiming damages of Rs. 80,475/- under the Fatal Accidents Act.2. The short facts leading to this appeal are that the deceased who was aged about 18 years, was a resident of village Khapa, Tahsil Lakhnadon, District Seoni; on the day of occurrence, i.e. 30-6-1983 near village Bhimgarh the deceased was grazing cattle at a place popularly known as ZERO TANK CHAIN; the deceased was passing 10 feet away from the stay wire of the transformer which was installed by the respondents, he received a fatal current and died on the spot; the stay wire was fixed for the purpose of giving support to the transformer poles. The matter was reported to the police station Chhapara.3. The appellant after serving a notice vide Ex. P-1, dated 18-1-1984, filed a suit on the ground inter alia th...
Gindiya Bai Vs. Madhya Pradesh Electricity Board and ors.
Court: Madhya Pradesh
Decided on: Jul-03-1990
Reported in: I(1991)ACC561; 1991ACJ1100
B.M. Lal, J.1. Bhagchand (deceased), aged 18 years, died due to electric current. His mother Gindiya Bai brought an action against the M.P. Electricity Board (hereinafter referred to as 'the M.P.E.B.') and its officers claiming damages of Rs. 80,475/- under the Fatal Accidents Act.2. The short facts leading to this appeal are that the deceased, who was aged about 18 years, was a resident of village Khapa, Tehsil Lakhnadon, District Seoni; on the day of occurrence, i.e., 30.6.1983, near village Bhimgarh the deceased was grazing cattle at a place popularly known as Zero Tank Chain; when the deceased was passing 10 feet away from the stay-wire of the transformer, which was installed by the respondents, he received a fatal current and died on the spot; the stay-wire was fixed for the purpose of giving support to the transformer poles. The matter was reported to the police station Chhapara.3. The appellant after serving a notice vide Exh. P-l, dated 18.1.1984, filed a suit on the ground, in...
Amarnath Gupta Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1990
Reported in: 1991CriLJ2163
ORDERGulab C. Gupta, J.1. This is complainant's application Under Section 439(2), Cr. P.C. challenging the legality of grant of bail to the non-applicants by order dt. 23-10-1989 passed by Shri M. S. A. Siddiquee, Sessions Judge, Shahdol in bail application No. 940/89, directing release of the non-applicants on bail on their furnishing bail bonds and surety bonds for a sum of Rs. 3,000/- each. The applicant not only prays for revocation of the said bail but also that the non-applicants Nos. 2 and 3 be arrested and committed to judicial custody pending trial.2. The applicant is the father of late Smt. Sushma Gupta who unfortunately died in the night between 7/8th Oct. 1989. There appears to be no dispute that the said, Smt. Sushma Gupta was married to Shri Pankaj Gupta, the son of the non-applicants 2 and 3 on 2nd Feb. 1987 and a son was born to her on 7-9-1988. The applicant had lodged a report with the Officer Incharge of Police Station, Shahdol, on 8-10-1989 alleging that the non-app...
Meerabai and anr. Vs. Nasirali and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1990
Reported in: 1991ACJ986
R.K. Verma, J.1. This is an appeal by the claimant-injured against the award dated 21.9.1988 passed by the Vth Additional Motor Accidents Claims Tribunal, Indore in Claim Case No. 175 of 1987, whereby the learned Tribunal has awarded Rs. 7,720/- with interest at the rate of 12 per cent per annum as compensation in respect of injuries sustained by the claimant in the motor accident which occurred due to rash and negligent driving of an autorickshaw bearing registration No. MPF 8835.2. The facts giving rise to this appeal, briefly stated, are as follows:On 20.5.1979 at about 9.15 p.m. while the claimants Meerabai and Nagindas were going in an autorickshaw bearing registration No. MPF 8835 from Ramkumar Mill, Indore, towards Yashwant Talkies, the said autorickshaw overturned on the road near telephone exchange due to rash and negligent driving of its driver respondent No. 2 Bijaykumar and as a result of this accident the claimant Meerabai sustained injuries including a fracture on her lef...
Moora Bai Vs. Nasir Ali and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1990
Reported in: I(1991)ACC221
ORDERR. K. Verma, J.1. This is an appeal by the claimant-injured against the Award dated 21.9.88 passed by the Vth Additional Motor Accident Claims Tribunal, Indore in Claim Case No. 175/87, whereby the learned Tribunal has awarded Rs. 7, 720/- with interest @ of 12% per annum as compensation in respect of injuries sustained by the claimant in the motor accident which occurred due' to rash and negligent driving of an auto-rickshaw bearing registration No. MPF 8835.2. The facts giving rise to this appeal, briefly slated are as follows:On 20.5.79 at about 9.15 P.M. while the claimant Meera Bai and Nagindas were going in an auto-rickshaw bearing registration No. MPF 8835 from Ramkumar Mill Indore towards Yashwant Talkies, the said auto-rickshaw over-turned on the road near telephone exchange due to rash and negligent driving of its driver respondent No. 2 Bijaykumar and asarcsult of this accident the claimant Meerabai sustained injuries including a fracture on her left shoulder. Her husba...
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