Madhya Pradesh Court April 1994 Judgments
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S.S. Ratanchand Bholanath Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-13-1994
Reported in: [1994]210ITR682(MP)
U.L. Bhat, C.J. 1. The following questions of law have been referred to this court by the Income-tax Appellate Tribunal, Jabalpur, at the instanceof the assessee under Section 256(1) of the Income-tax Act, 1961: '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Officer's order dated September 4, 1976, was legally valid ? (2) If the answer to question No. (1) is in the affirmative whether the question of legality of the assessment could be gone into in penaltyproceedings ?' 2. The assessee is a Hindu undivided family. The assessment year is 1971-72. The Assessing Officer passed an assessment order. In appeal by the assessee, the appellate authority reduced certain additions and on the question whether the amount of sales tax penalty paid by the assessee is liable to be deducted from the income, it directed the Assessing Officer to decide afresh after giving an opportunity to the assessee. The appellate authority thereby set aside the assessment order. Durin...
Rajdhar Singh Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Apr-13-1994
Reported in: 1995(0)MPLJ152
ORDERT.S. Doabia, J.1. In consequence of the mandate given by the Parliament by enacting Constitution 73rd Amendment Act, the State Legislature proceeded to bring M. P. Panchayat Raj Adhiniyam of 1993 (hereinafter referred to as the 'Adhiniyam') on the statute book. As under Section 3 of the Adhiniyam, a Unit of Local Government described as 'village' which could consist of one or more villages was to be created, a preliminary notification, copy whereof is Annexure P/1 with this petition was published. Objections were invited and these were to be filed within a period of five days. Objections were filed vide Annexure P/3. The main objection which was taken in the objection petition was that the headquarters of the Village Panchayat should be located at village Sahodari and a stipulation to the contrary in locating the same at Madkheda is not appropriate. Further steps with a view to constitute the village as contemplated by Section 3 of the Adhiniyam were taken and final notification A...
Pushpak Grah Nirman Sahakari Samiti Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-12-1994
Reported in: AIR1996MP14; 1996(0)MPLJ283
A.K. Mathur, J.1. All these petitions viz. M, P. No. 1466/90 (Nandkishore Sharma v. R. D. Richariya); M. P. No. 2220/91 (R. R. Dubdy v. State of M. P.); M. P. No. 2409/91 (Jai Prakash Sahakari Griha Nirman Samiti v. State of M. P.); Misc. PetitionNo. 2682/91 (Janta Griha Nirman Sahkari Samiti y. State of M. P.); Misc. Petition No. 2700/9J (Jag-dish Prasad Sahu v. State of M. P.); Misc. PetitionNo. 3319/91 (Vidyug Shramik Griha Nirman Sahkari Samiti v. State of M.P.); M. P. No. 3337/91 (Mahakoshal Griha Nirman Sahkari Samiti v. State); M. P. No. 4554/91 (Amrapali Griha Nirman Sahkari Samiti v. State of M. P.); M. P. 2272/93 (Vasundhara Griha Nirman Sahkari Samiti v. State of M.P.); M. P. 3878/93 (Army Personal Resettlements v. State; M. P. No. 4688/ 93 (Mansoor Ahmad v. State of M.P.) and M. P. No. 3068/87 (Purushottamdas Tandan v. State of M. P.), involved a common question of law and, therefore, they are disposed of by a common order. For convenient disposal of all these petitions, fa...
Awas Samasya Niwaran Sanstha and anr. Vs. State of Madhya Pradesh and ...
Court: Madhya Pradesh
Decided on: Apr-12-1994
Reported in: AIR1995MP69
V. S. Kokje, J. 1. This order shall also dispose of M. P. No. 1124/92 (Satya PalAnand v. Secretary, Urban Administration) as both the cases were heard together and are for the same relief. It is contended by the petitioners that the elected Council of the Indore Municipal Corporation completed its tenure and went out of office in March, 1987 and Administrator appointed under the provisions of M. P. Municipal Corporation Act, 1956 was working in the place of the elected Council since then and is not taking any steps to hold elections. In the return also it has not been disputed that the elections are due and should have been held but some practical difficulties about preparation of electoral roll, division of wards, etc., have been pointed out.2. In Awas Samasya Niwaran Sanstha, Indore v. State of M. P., 1982 MPLJ 410 : (AIR 1983 MP 12), which was also a petition filed by the same petitioner who has filed M.P. No. 136/87, a time bound writ of mandamus was issued to hold elections relyin...
State of M.P. Vs. Shivpujan Singh and ors.
Court: Madhya Pradesh
Decided on: Apr-12-1994
Reported in: I(1995)DMC110
R.D. Shukla, J.1. The appeal is directed against the judgment and order dated 12.8.86 of Xth Addl. Sessions Judge, Indore passed in S.T. No. 69/86 whereby accused-respondents have been acquitted for the offence punishable Under Section 306 of IPC and Section 4 of Dowry Prohibition Act.2. It is not in dispute that deceased Sharda was married to respondent Sukhdeosingh. Respondent No. 1 Shivpujan Singh is the father of Sukhdeosingh and respondent No. 2 Ramdulari in his mother. P.W.1 Ramdharsingh and P.W. 2 Shantibai are father and mother respectively of deceased Shardabai. Ramdharsingh was working in 24th Battalion of SAF. This marriage took place on 28.4.84, Dowry nearly worth Rs. 10,000/- was given and list Ex. P/2 was prepared. Sharda sustained 100% burn-injuries in the morning of 21.7.84. She died on the spot. It is alleged that during marriage accused Sukhdeosingh with the active connivance of accused. Shivpujan Singh and Shivpujan Singh demanded Luna from Ramadhar Singh. Ramadhar S...
Oriental Insurance Co. Ltd. Vs. Chhotibai and ors.
Court: Madhya Pradesh
Decided on: Apr-12-1994
Reported in: 1995ACJ962
S.K. Chawla, J.1. In support of this appeal by the insurance company seeking reduction of the amount of award, it was contended that the monthly income of the deceased Deendayal, who was a worker in permanent employ of J.C. Mills, Gwalior, was only Rs. 906.40 as per income certificate, Exh. P-3, and not Rs. 1.200/- or Rs. 1,300/- as wrongly assessed by the Claims Tribunal. Even so, the prospects of advancement in future career also needed to be taken into consideration in arriving at the figure of income of the deceased. [See General Manager, Kerala State Road Trans. Corpn. v. Susamma Thomas 1994 ACJ 1 (SC)]. There was evidence that had the deceased been alive, he would have got, like other permanent workers, monthly salary of Rs. 2,000/- on the date of the evidence adduced in the case. No exception can, therefore, be taken that the monthly income of the deceased was assessed at Rs. 1,200/- or Rs. 1,300/- and deducting nearly 1/3rd as living expenses of the deceased, in estimating the ...
Oriental Insurance Co. Ltd. Vs. Mst. Chhotibai and 5 ors.
Court: Madhya Pradesh
Decided on: Apr-12-1994
Reported in: II(1994)ACC615
S.K. Chawla, J.1. In support of this appeal by the Insurance Company seeking reduction of the amount of award, it was contended that the monthly income of deceased Deendayal, who was a worker in permanent employ of J.C. Mills at Gwalior, was only the Rs. 906.40 per month as per income certificate Ex. P. 3, and not Rs. 1200/- or 1300/- as wrongly assessed by the Claims Tribunal. Even so, the prospects of advancement in future career also needed to the taken into consideration arriving at the figure of income of the deceased. See General Manager, Kerala State Road Transport Corporation, Trivandrum v. Susamma Thomas (Mrs) and Ors. in (1994) 2 Supreme Court Cases 176. There was evidence that had the deceased been alive, he would have got like other permanent workers, monthly salary of Rs. 2,000/- per month on the date of the evidence adduced in the case. No exception can, therefore, be taken, the monthly income of the deceased was assessed at Rs. 1200/- or 1300/- and deducting nearly 1/3rd...
Smt. Pravati Mishra Vs. Jagadananda Mishra
Court: Madhya Pradesh
Decided on: Apr-11-1994
Reported in: I(1995)DMC77
A. Pasayat, J.1. Judgment passed by learned Subordinate Judge, Puri in O.S. No. 39/83 of 1986/82 is the subject matter of challenge in both the appeals though on different grounds. The suit was filed by Jagadananda Mishra, appellant in F.A. No. 70 of 1993 purportedly under Sections 13 and 14 of Hindu Marriage Act, 1955 (in short, the 'Act'), praying for dissolution of his marriage with Pravati, appellant. In F.A. No. 245 of 1991, by passing a decree of divorce, on the ground that Pravati was of subnormal state of mind which was incurable in nature. His case synoptically is as follows :He married Pravati on 4-2-1982, according to Hindu customary rites. After marriage he discovered that Pravati was suffering continuously from mental disorder of such a kind and to such an extent that it would not be reasonably expected to live as husband and wife with her. She has incomplete development of mind and was suffering from psychopathic disorder of, mind, and, was possessed intelligence of a thr...
M.P. State Road Transport Corporation Vs. Kavindra Prasad Dixit and an ...
Court: Madhya Pradesh
Decided on: Apr-08-1994
Reported in: II(1995)ACC428
T.S. Doabia, J.1. Shri Kavindra Prasad Dixit, a progressive fanner who has also training in law was travelling by a bus owned by M.P. State Road Transport Corporation, Gwalior. On 12th of January, 1986 at about 12.30 p.m, this bus struck against a culvert. The claimant-respondent who was sitting on the front seat sustained injuries. In his claim petition, he stated that he 'along with his seat was thrown ahead like a fast spinning cricket ball in the air and struck and rolled against the left road patri about 25 to 30 paces ahead of the bus'. According to the claimant, the woolen coat and polyester trousers which he was wearing were torn; injuries were caused all over the body. He further stated that there was non-stop bleeding from forehead and cheek. According to him, he sustained shock as well. It is also his grievance that no first-aid arrangement existed in the bus and he managed to reach the hospital at Itawah by boarding of a petrol tanker.2. The claimant was in the hospital for...
Godrej Food Ltd. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Apr-08-1994
Reported in: 1995(75)ELT777(MP)
V.S. Kokje, J.1. The petitioners are manufacturers of a product named 'Soya Milk Great Shake'. A dispute as to the classification of the product under the Central Excise Tariff and its exemption from payment of Excise Duty, was pending with the Excise Authorities as also in the High Court. According to the petitioners, in view of the controversy, the petitioners stopped manufacturing the Soya Milk since June, 1989. They were, however, in possession of unsold stock. Since the stock became unfit for the human consumption, the petitioners desired to destroy the stock. They, therefore, addressed a letter dated 20th April, 1990 to the Assistant Collector, Central Excise, Bhopal, informing him about the stock of 5886 trays of Soya Milk, which had become unfit for human consumption. They also intimated the Department of their intention to destroy the stock because it had become unfit for human consumption. It was also brought to the notice of the Department that according to the Petitioners t...
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