Madhya Pradesh Court January 1995 Judgments
Commissioner of Wealth-tax Vs. Mukesh Kumar Agarwal
Court: Madhya Pradesh
Decided on: Jan-30-1995
Reported in: [1996]220ITR41(MP)
U.L. Bhat, C.J.1. The following question of law has been referred under Section 27(1) of the Wealth-tax Act, 1957 (for short 'the Act') :' Whether, on the facts and in the circumstances of the case and in terms of Section 2(m)(ii) of the Wealth-tax Act, 1957, the Tribunal was justified in allowing deduction of loan raised against fixed deposit receipt ?'2. The assessee claimed a sum of Rs. 38,720 as deduction from assets being the amount of loan owed by him to the Bank of India on the security of fixed deposit receipt of Rs. 50,000 belonging to him; He claimed deduction of the loan amount borrowed against the fixed deposit receipt under Section 2(m)(ii) of the Act. This has been allowed.3. It is admitted that the amount carried in fixed deposit in this case, was exempted. Therefore, there cannot be a further exemption with regard to the amount of loan borrowed on the basis of the fixed deposit receipt mentioned above.4. We, therefore, answer the question in the negative, i.e., in favou...
Tag this Judgment!Shiv NaraIn Jamunalal and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-30-1995
Reported in: [1995]214ITR41(MP)
Doabia, J.1. Shri P.N. Gupta, advocate, for the petitioner. Shri R.D. Jain, advocate for the respondent. Heard.2. The short point which arises for determination in this case is whether order, annexure P-4, recorded under Section 273A of the Income-tax Act, 1961, passes the test of a speaking order as to whether this has been passed in conformity with Section 273 of the Act. The brief facts are as under :Different orders of assessments were passed by different Income-tax Officers at different times with regard to different assessment years. As there was failure to file the return in time penalty was imposed and interest was levied. Against the imposition of the penalty and levy of interest one single application was filed under Section 273A with regard to several assessment years. The Commissioner of Income-tax who was competent to deal with the matter waived the payment of penalty and interest with regard to one assessment year but with regard to other assessment years, the prayer was ...
Tag this Judgment!Gudda @ Sameer Ahmed Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jan-30-1995
Reported in: 1997(2)MPLJ117
ORDERN.P. Singh, J.1. This revision is being disposed of at the admission stage upon the consent of the parties.2. This revision application is directed against the Order dated 16-1-1995 passed by the Sessions Judge, Panna in criminal appeal No. 60/94, whereby he dismissed the appeal, affirming the conviction and sentence of the applicant as passed by the trial Court.3. The applicant was prosecuted for the offence Under Section 25(1)(b) of the Arms Act, for possessing a Rampuri knife, and was convicted thereunder and sentenced to undergo R.I. for six months and to pay fine of Rs. 250/-, in default to undergo R.I. for further two months.4. The conviction and sentence of the applicant was affirmed by the Sessions Judge, Panna in criminal appeal No. 64/94.5. Shri Surendra Singh learned counsel for the applicant has contended that the prosecution has not led any cogent evidence, that the knife recovered and seized from the applicant was longer than 9' in length and 2' in width in order to ...
Tag this Judgment!Rakmanibai and anr. Vs. the State of M.P.
Court: Madhya Pradesh
Decided on: Jan-27-1995
Reported in: II(1995)DMC632
Rajiv Gupta, J. 1. They are heard.2. This petition so far as it related to petitioner No. 2 Prushottam was kept pending and was to be decided finally after receipt of the case diary. Petitioner Purshottam has been taken into custody on 30.11.1994 by Police Nevra in connection with Crime No. 194/94 for the offences under Sections 498A, 306 and 304B of the I.P.C. Deceased Lachhwantibai who was married in April, 1994, committed suicide on27.11.1994. The allegation against accused-persons are that they subjected Lachhwantibai to cruelty and used to demand dowry. After perusing the dying declaration of Lachhwantibai and the statements of her parents recorded by the police during the course of investigation, it is found that the only allegation against petitioner Purshottam is that he never used to interfere in the dispute between the mother-in-law and the daughter-in-law. There is no material in the case diary to show that petitioner Purshottam subjected Lachhwantibai to cruelty or even dem...
Tag this Judgment!Grasim Industries Ltd. Vs. Collector of Customs and C. Ex.
Court: Madhya Pradesh
Decided on: Jan-27-1995
Reported in: 1995LC572(MP); 1995(77)ELT74(MP)
ORDERA.R. Tiwari, J.1. This petition, presented under Article 226 of the Constitution of India, seeks quashment of 'notice to show cause' No. V(28)15-26/93/Adj 40615, dated 4-8-1993 (Annexure P/l) issued by Respondent No. 1 (Collector), requiring the petitioner to explain -(i) As to why Modvat credit to the tune of Rs. 13,36,07,056/- taken wrongly in the RG-23A Pt.II register of Sodium Sulphate during the period from 1-8-1988 to 9-9-1991 and utilised towards payment of duty on Sodium Sulphate during the period from 1-8-1988 to 30-6-1993 be not disallowed and demanded under Rule 57(I) of the Central Excise Rules, 1944 (for short 'Rules').(ii) As to why Duty of excise, quantified at Rs. 2,48,20,810/- payable towards duty on clearance of 1,18,916 M.T. of Sulphuric acid during the period from 1-7-1988 to 24-7-1991, on which exemption from payment of duty under Notification No. 217/86-C.E., dated 1-3-1986, was wrongly availed, be not recovered under Section 11A of the Central Excises and Sa...
Tag this Judgment!Ravinair Vs. State
Court: Madhya Pradesh
Decided on: Jan-27-1995
Reported in: I(1995)ACC313
1. This revision application is directed against the judgment and order dated 24.1.1995 of the Sessions Judge, Ambikapur in Criminal Appeal No. 31/94 whereby he dismissed the appeal confirming the conviction and sentence of the appellant under Section 304A IPC. The appellant was prosecuted for an offence under Section 304A IPC before the Magistrate First Class, Ambikapur in Criminal Case No. 401/92 on the allegation that on 8.10.1987, P.W. 4 Bhonduluram lodged a report (Ex.P-2) at Lundra Chowki to the effect that at about 11.00 a.m., P.W. 2 Lali Bai was going to Gagar river for fetching water from a public. Her grandson Hariram, aged five years, also followed her. In the meanwhile, the appellant arrived there driving his truck. Hariram was trying to cross the road and the appellant could not check his vehicle, as a result of which Hariram came under the wheels of the truck and was crushed and died at the spot.2. The police after investigation submitted charge sheet and after taking cog...
Tag this Judgment!Smt. Madhuribai Vs. Grasim Industries Ltd., Nagda
Court: Madhya Pradesh
Decided on: Jan-25-1995
Reported in: AIR1995MP160; 1995(0)MPLJ423
J.G. Chitre, J. 1. The appellant, Smt. Madhuribai is taking exception to the order passed by the District Judge. Ujjain in the matter of Civil Appeal No. 3A of 1992 by which he did not condone the delay and dismissed the appeal of the appellant. 2. By filing appeal in the District Court Ujjain, appellant Madhuribai challenged the decree and order passed by Civil JudgeClass II, Khachrod in the matter of Civil SuitNo. 203-A of 1988. The said decree waspassed in favour of present respondentdirecting eviction of the present appellantfrom the suit premises. 3. In the District Court Ujjain an application was filed by present appellant on 11-2-1992 wherein she prayed for condonation of delay in filing the appeal which was for the period between 2-1-1992 to 10-2-1992. The said application was supported by the affidavit of appellant Madhuribai and two medical certificates given by Dr. D.M. Sisodiya bearing dates 10-1-1992 and 5-2-1992. In certificate dated 10-1-1992 Dr. Sisodiya had certified t...
Tag this Judgment!Poonam Singh Vs. Kamla and ors.
Court: Madhya Pradesh
Decided on: Jan-25-1995
Reported in: 1996ACJ398
R.D. Shukla, J.1. This appeal is directed against the award dated 21.1.1986 of M.A.C.T., Dhar, passed in Claim Case No. 17 of 1984 whereby the claimant-respondent Nos. 1 to 7 have been awarded a compensation of Rs. 42,000/- for the death of Khurpia, husband of respondent No. 1 and father of respondent Nos. 2 to 7 in a motor accident on 8.12.1983 on the Manwar Singhana Road, absolving the respondent No. 9 of the liability of payment of compensation and the appellant owner of the vehicle was directed to make good the loss.2. The brief history of the case is that deceased Khurpia was dealing with the wholesale business of seasonal fruits like banana, etc. He used to purchase unripe bananas and on getting them ripe on furnace, used to sell them. On the date of accident, deceased Khurpia had purchased bananas in wholesale from non-applicant No. 2(the appellant here), the owner of the tractor and was carrying it to village Singhana in the tractor and trolley. He was also occupying one seat i...
Tag this Judgment!Somla and ors. Vs. Rampuri and ors.
Court: Madhya Pradesh
Decided on: Jan-25-1995
Reported in: 1995ACJ1094
Deepak Verma, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939, against the award dated 7.11.1985 passed by Mr. V.D. Bajpai, Member, Motor Accidents Claims Tribunal, Jhabua, in Claim Case No. 20 of 1985. The appeal is for enhancement of the award which has been granted to them by the Tribunal.2. Before the Tribunal, the appellants had claimed a sum of Rs. 3,25,000/- only and the Tribunal had awarded a sum of Rs. 18,000/- to the appellant Nos. 3 and 4 only against the non-applicants and had dismissed the remaining claim. However, in appeal the claimants have now confined their claim to Rs. 1,00,000/- only.3. Few facts which may be material to the present appeal are narrated herein-below: One Dalia was working as a coolie in truck bearing registration No. MPM 3581 which was owned by the respondent No. 2 and was being driven at the relevant point of time by the respondent No. 1. The said truck was insured with the respondent No. 3, the Oriental Fire and General I...
Tag this Judgment!Sujanpal Singh Vs. Central Bank of India
Court: Madhya Pradesh
Decided on: Jan-24-1995
Reported in: [1996]86CompCas693(MP)
S. Dwivedi, J.1. The petitioner has preferred this petition under articles 226 and 227 of the Constitution of India seeking a direction against the respondent to permit him to withdraw the deposited amount from Savings Bank Account No. 5866 and to direct the payment of interest at the rate of 12 per cent. per annum.2. The petitioner and his deceased father had a joint savings bank account with the respondent. At the end of August, 1989, the petitioner's father died. The petitioner contends that after the death of his father, when he tried to withdraw the amount, he was required to submit a letter of indemnity and a declaration on oath, but despite the petitioner's furnishing the required documents, he was not permitted to withdraw the amount. The petitioner had therefore, served the respondent with a notice dated March 18, 1993, but with no response ; hence this petition.3. The respondent having filed the return, has submitted that the petitioner himself had filed an application to the...
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