Madhya Pradesh Court April 1994 Judgments
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Surya Restaurant and anr. Vs. Union of India (Uoi) and anr.
Court: Madhya Pradesh
Decided on: Apr-22-1994
Reported in: (1994)120CTR(MP)515; [1995]211ITR63(MP)
A.R. Tiwari, J.1. Petitioner No. 1 is a registered partnership firm and petitioner No. 2 is one of its partners. The firm is the assessee under the Income-tax Act, 1961 (for short, 'the Act'). It submitted the return which was assessed by the Income-tax Officer. Respondent No. 2, however, issued a notice dated March 11, 1993 (annexure 'B') to petitioner No. 1 under Section 148 of the Act for the assessment year 1989-90 saying that he had reason to believe that income chargeable to tax for the assessed period had escaped assessment within the meaning of Section 147 of the Act and demanding delivery of the return in the prescribed form within 30 days from the date of service of this notice. The petitioners replied on March 13, 1993 (annexure 'C'), indicating that the return already filed be treated as the return in response to this notice. On March 15, 1993, the petitioners demanded, vide annexure 'D', that the reasons recorded for proceedings under Section 148 of the Act be communicated...
Hotel Ashoka and anr. Vs. Union of India and anr.
Court: Madhya Pradesh
Decided on: Apr-22-1994
Reported in: (1998)145CTR(MP)226
A. R. TIWARI, J. :Petitioner No. 1 is a registered partnership firm and petitioner No. 2 is one of its partners. The firm is the assessee under the IT Act, 1961 (for short, 'the Act'). It submitted the return which was assessed by the ITO. Respondent No. 2, however, issued a notice dt. 2nd September, 1993 (Annexure 'B') to petitioner No. 1 under s. 148 of the Act for the asst. yr. 1986-87 saying that he had reason to believe that income chargeable to tax for the assessed period had escaped assessment within the meaning of s. 147 of the Act and demanding delivery of the return in the prescribed form within 30 days from the date of service of this notice. The petitioners replied on 8th November, 1993 (Annexure 'C'), indicating that the return already filed be treated as return in response to this notice. On 10th November, 1993, the petitioners demanded, vide Annexure 'D', that the reasons recorded for proceedings under s. 148 of the Act be communicated. Respondent No. 2 declined to do so...
Dr. Mahesh Chandra Choubey Vs. M.M. Dubey and ors.
Court: Madhya Pradesh
Decided on: Apr-21-1994
Reported in: AIR1994MP151; 1994(0)MPLJ657
P.P. Naolekar, J.1. Order in this appeal shall also govern disposal of L.P.A. No. 2 of 1993 (Dinesh Kumar Dubey v. Krishna Kumar Das and two others), as the point for consideration is analogous.2. The brief facts necessary as to how the question arose and the matter was referred to the Full Bench, are as follows: The respondent No. 4 Pankaj Kumar Chatterjee filed a suit for declaration and parmanent injunction in the court of the District Judge, Jabalpur, which was registered as Civil Suit No. 98A of 1991. The reliefs sought in the suit are:(a) That the defendant No. I (appellant), President of the Society, be restrained from functioning as President of the Society; (b) That the defendant No. 2 (respondent No. 1) Shri M.M. Dubey, be restrained from functioning as Principal of the N.E.S. Law College and from intefering with the working of the college; and (c) That the defendant No. 3 (respondent No. 2) Shri S.K. Tiwari, be restrained from functioning as Principal of the Naveen Vidhya B...
Kailash Chand and anr. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Apr-19-1994
Reported in: AIR1995MP1
U.L. Bhat, C.J.1. Certain common questions have been raised in these writ petitions and they have been heard together and are being disposed of by this common judgment.2. Petitioners in various petitions are owners of motor vehicles such as trucks, jeeps, tractors, stage carriage vehicles etc. On the allegation that these vehicles have been used for removing forest produce contrary to law, they have been seized by Forest Officers or Police Officers and confiscation proceedings have been intiated orabout to be initiated against them. In most of the cases, action is being taken under the provisions of the Indian Forest Act, 1927 (for short, Central Act), as amended by the Indian Forest (M. P. Amendment) Act, 1983, (for short, 1983 Act). In a few of the cases, action is being taken underthe M. P. Van Upaj (Vyapar Viniyaman) Adhiniyam, 1969, i.e. M. P. Act 9 of 1969(for short, 1969 Act), as amended by the Amending Act 15 of 1987. In most of the cases, by interim orders, vehicles have been ...
National Insurance Co. Ltd. Vs. Kamla Devi and ors.
Court: Madhya Pradesh
Decided on: Apr-19-1994
Reported in: 1995ACJ546
S.K. Chawla, J.1. This appeal, being heard by single Bench, was heard by us, analogously with Division Bench appeal, M.A. Nos. Hand 18 of 1991.2. The only question canvassed in this appeal was that in the award of Rs. 33,500 granted as compensation by First Additional Motor Accidents Claims Tribunal, Gwalior, in Claim Case No. 52 of 1986 for the death of a passenger named Rakesh in bus No. CPH 8232 which met with an accident, the liability of the appellant insurance company was not joint and several to the extent of full amount of the award along with owner and driver of the bus, but was limited to the payment of Rs. 15,000/-, being the extent of statutory liability required to be covered under Section 95 (2) (b) (ii) of the old Motor Vehicles Act, 1939, which was then in force. Mr. B.N. Malhotra, learned Counsel for the insurance company, relied on the decisions in Economic Roadways Corporation v. K.S. Murali AIR 1991 AP 103; M.K. Kunhi-mohammed v. PA. Ahmedkutty 1987 ACJ 872 (SC); Na...
National Insurance Co. Ltd. Vs. Kamladevi and ors.
Court: Madhya Pradesh
Decided on: Apr-19-1994
Reported in: I(1995)ACC169
S.K. Chawla, J.1. This appeal being heard by Single Bench, was heard by us, analogously with D.B. Appeals M.A. No. 17/91 and 18/91.2. The only question canvassed in this appeal was that in the award of Rs. 33,500/-granted as compensation by First Additional Motor Accident Claims Tribunal, Gwalior, in Claim Case No. 52/86 for the death of a passenger named Rakesh in Bus No. CPH 8232 which met with an accident, the liability of the appellant/Insurance Company was not joint and several to the extent of full amount of the award along with owner and driver of the bus, but was limited to the payment of Rs. 15,000/-, being the extent of statutory liability required to be covered under Section 95(2)(b)(ii) of the old Motor Vehicles Act, 1939, which was then in force. Shri B.N. Malhotra, learned Counsel for the Insurance Company relied on the decisions in Economic Roadways Corporation and Anr. v. K.S. Murali and Ors. : AIR1991AP103 , M.K. Khunhimohammed v. P.A. Ahmedkutty and Ors. 1987 ACJ 872,...
FaqruddIn Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-18-1994
Reported in: I(1995)DMC26
V.S. Kokje, J.1. The applicants have challenged the framing of the charge by Court of Sessions against them Under Sections 498A, 304B and 302 I.P.C. The prosecution case is that deceased Saira Bano was married to applicant No. 1-Faqruddin on 29.5.1986. The applicant No. 2-Noor Mohd. is the father of applicant No. 1. The applicants Nos. 3 and 4-Mohd. Umar and Moinuddin are his brothers. They reside at 358, Jawahar Marg, Indore except Mohd. Umar who resides at 19, Champabag, Indore, half a kilometre away. On 7.5.1990 at about 1.30 p.m., applicant No. 1 Moinuddin reported to the Police that Saira Bano was lying dead having burn marks on the body on the roof of Ghori Lodge. A merg was registered Under Section 471 Cr.P.C. The matter was investigated and a case Under Sections 498A and 306-B IPC was registered. The body was sent for Post Mortem and was handed over to Faqruddin for burial and it was accordingly graved. On 13.5.90, Rasul Ahmed, father of deceased Saira Bano complained to a Mini...
Nishaldas Govardhandas and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-15-1994
Reported in: [1996]219ITR766(MP)
U.L. Bhat, C.J. 1. The following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Jabalpur Bench, at the instance of the assessee ; ' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in applying Section 40(b) to the interest paid to thekartas of the three Hindu undivided families when they were partners in the firm in their individual capacity ?' 2. The dispute relates to the income of a partnership-firm for the assessment year 1976-77. Datu Mal had three sons, Nachanmal, Nichaldas and Sangatmal. The father, in his capacity as karta of the Hindu undivided family and the three sons in their individual capacities, along with two others, were partners of the firm. The father died on June 17, 1975, in the year relevant to the assessment year 1976-77. It appears thereafter the firm was reconstituted with the three sons in their individual capacities as partners along wi...
Sindhi Sahiti Multi Purpose and Transport Co-operative Society Ltd. an ...
Court: Madhya Pradesh
Decided on: Apr-15-1994
Reported in: 1995(0)MPLJ176
ORDERM.V. Tamaskar, J.1. This petition stands referred to the Full Bench, by Hon. the Chief Justice, to consider, whether the decisions given in case of Indore Bhed-Bakra Vikreta Sangh and Ors. v. Municipal Corporation, Indore and others, 1992 MPLJ 781 and Indore Nagar Nigam Karmachari Congress, Indore v. State of M. P. and others, 1993 MPLJ 847 lay down correct law, in interpreting the provisions of Sections 86, 87, 88 and other connected provisions under the M. P. Municipal Corporation Act, 1956. It was also noted that in regard to similar provisions under Sections 105, 127 and 160 under the M. P. Municipalities Act, a contrary view has been taken to in M. P. No. 1316/93 and M. P. No. 890/92.2. Since important questions of law are involved, notice was given to the Bar Association that all counsel who desire to address the Court on the questions arising in the case will be heard. We heard Shri Sudhir Rawat, learned counsel for the petitioners, Shri Anoop Choudhary, Additional Advocate...
Santosh Kumar Gupta Vs. K.P. Singh Dev and ors.
Court: Madhya Pradesh
Decided on: Apr-15-1994
Reported in: 1995(0)MPLJ944
ORDERT.S. Doabia, J.1. The petitioner aged 25 years is a student of M.B.B.S. He is residing at Chetakpuri, Gwalior. He has filed this public interest litigation and is aggrieved against the manner in which obscene display of female figure is being made by newspapers, magazines and other video medias. According to him these publications are offensive to decency, modesty and are lewd and repulsive. All publications to which reference has been made in the petition are being published from places which do not fall within the State of Madhya Pradesh. However, this is not the ground for rejecting this public interest litigation because these publications appear to be available in this State as some of these form part of the record of this petition.2. So far as the locus standi of the petitioner to move this Court by way of public interest litigation is concerned, there is no doubt about it. Such a right was recognised in the case of R. v. Commissioner of Police of the Metropolis. Ex parte Bl...
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