Madhya Pradesh Court November 1995 Judgments
Jaisingh Rajput and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Nov-30-1995
Reported in: 1996(0)MPLJ570
ORDERS.K. Dubey, J.1. In 7 Writ Petitions No. 3649192; No. 3650/92; No. 3651/92; No. 3652/92; No. 3653/92; No. 3654/92 and No. 3667 of 1991, the petitioners are the Housing Co-operative Societies registered under the M. P. Co-operative Societies Act, 1960 while in M. P. No. 3290/93, petitioners Nos. 1 to 19 alleged themselves to be holders of the land in part of Khasra No. 274 of village Narela Shankari, tahsil Huzur, district Bhopal, of which the Bhumiswami is petitioner No. 20 Devilal son of Balli Gahlot of the said petition. The petitioners by their separate petitions, under Article 226 of the Constitution of India, have challenged the acquisition of land and its proceedings pursuant to the notification dated 20th January, 1989 issued under Sections 4(1) and 17(1) of the Land Acquisition Act, 1894 (for short 'the Act') published in the Madhya Pradesh Rajpatra (Annexure T) of M. P. No. 3649/92 from which all other documents hereinafter shall also be referred. By the said notification...
Tag this Judgment!LachhamIn Bai W/O Lal Bahadur Gupta and anr. Vs. Ambika Prasad Bhatt
Court: Madhya Pradesh
Decided on: Nov-30-1995
Reported in: 1996(0)MPLJ723
R.S. Garg, J.1. The unsuccessful defendants have preferred this appeal being aggrieved by the judgment and decree dated 18-4-1991 passed in Civil Appeal No. 33-A of 1987 by the learned Additional Judge to the Court of the District Judge, Bilaspur, reversing the judgment and decree dated 21-3-1987 passed in the original suit No. 104/1982 by the learned Fifth Civil Judge, Class II, Bilaspur.2. Brief facts necessary for the decision of the appeal are that the plaintiff who had mortgaged the suit premises with the defendants filed a suit for redemption. It is not in dispute between the parties that the property was mortgaged under a mortgage deed by the plaintiff in favour of the defendants. It is also not in dispute that the defendants were the tenants at the monthly rental of Rs. 2/- in the same premises. The defendants appeared after notice and contested the suit on all possible grounds. They also submitted that in case a decree for redemption is granted in favour of the plaintiff, they...
Tag this Judgment!Sanghi Beverages Pvt. Ltd. Vs. Commr. of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-30-1995
Reported in: 1998(98)ELT307(MP)
A.R. Tiwari, J.1. These eight reference applications are filed by the applicant-assessee under Section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, 'the State Act'), for direction to the Tribunal (Board of Revenue) to state the cases and refer the question of law, common in all these applications, as extracted below for our opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that excise duty recovered by the assessee from the purchaser formed part of the sale price on which sales tax was leviable?'2. Facts are in a narrow compass. The applicant is a dealer engaged in the business of bottling soft drinks (Coca Cola, Fanta orange, etc.). It is liable to pay Central Excise duty at the rate of 20 per cent of ex-factory price and auxiliary duty levelled as 50 per cent of excise duty. The applicant was assessed for different years, i.e., 1974-75, 1976-77, 1977-78, 1978-79 and 1979-80 under the State Act and Cent...
Tag this Judgment!Commissioner of Income-tax Vs. Devi Ahilyabai Holkar Educational Trust
Court: Madhya Pradesh
Decided on: Nov-29-1995
Reported in: [1996]218ITR191(MP)
A.R. Tiwari, J.1. These nine reference applications, as noted above, filed by the applicant (Commissioner of Income-tax, Bhopal) under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), seek direction in each application to the Income-tax Appellate Tribunal to state the case and refer the common questions of law for our opinion as proposed therein. The questions of law are as under :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the Commissioner of Income-tax (Appeals) was right in directing to make de novo assessment and to examine afresh the claim of the assessee (2) Whether when the validity of the transfer is being disputed before the Supreme Court by the Department, the Tribunal is justified in upholding the Commissioner of Income-tax (Appeals) directions that substantive assessment be made in the hands of the transferee-assessee ?' 2. Identical factual matrix in each application is in a narrow com...
Tag this Judgment!Commissioner of Income-tax Vs. Fatehlal
Court: Madhya Pradesh
Decided on: Nov-29-1995
Reported in: [1996]218ITR218(MP)
A.R. Tiwari, J. 1. The applicant has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), to direct the Tribunal to state the case and refer the undernoted questions of law for the opinion of this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not considering the fact that the information about execution of will by Smt. Rambhabai during her lifetime, was brought to the notice of the Income-tax Officer, after the assessment was completed ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that the order passed under Section 154 could not make the already invalid order passed to be valid as the facts of the case are quite different ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not considering that it was a mistake apparent from the record and was liable for rectification ...
Tag this Judgment!Sarnam Singh Yadav Vs. Raghuveer Singh
Court: Madhya Pradesh
Decided on: Nov-29-1995
Reported in: 2(1996)ACC189
Fakhruddin, J.1. This Misc. appeal has been filed under Section 173 of the Motor Vehicles Act, 1988, against the award passed by the Motor Accident Claims Tribunal, Guna on 3.4.1996 in Claim Case No. 1/92, by Shri P.V. Namjoshi.2. The facts in the case are, on 20.7.91, respondent was going on Agra-Bombay Road by the road-side to see his brother Pancham Singh. Near R.K. Nursing Home, appellant Sarnam Singh came by driving scooter No. DLI 9949 rashly and negligently and dashed the respondent, as a result of which respondent sustained injury and fracture in left thigh. Appellant thereafter ran away from the place of occurrence. The respondent was admitted in the hospital. The First Information Report was lodged by his brother Pancham Singh within 15 minutes, which is Ex. P 1 on record. In the FIR, it is mentioned that Sarnam Singh Yadav resident of Mahaveer Pura, Guna, dashed with his scooter. So there is no dispute about the identity. The FIR mentions the name of the appellant. The offen...
Tag this Judgment!Commissioner of Income-tax Vs. Shri Govindram Seksaria Charity Trust
Court: Madhya Pradesh
Decided on: Nov-28-1995
Reported in: [1998]218ITR126(MP)
A.R. Tiwari, J. 1. The applicant (the Commissioner of Income-tax) has filed this reference application under Section 256(2) of the Income-tax Act, 1961, for opinion on the undernoted questions of law :'(1) Whether, on the facts and in the circumstances of the case and on the basis of the material available on record, the Tribunal was right in holding that the Income-tax Officer had granted exemption under Section 11 to the assessee-trust after making thorough enquiries about the applicability of Section 13(1)(c) with particular regard to the adequacy of the interest rate and the security in respect of the four loans ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no case was made out by the Commissioner of Income-tax for interference under Section 263 of the Income-tax Act, 1961, and consequently in cancelling the impugned order under Section 263 ?' 2. Briefly stated, the facts of the case are that the assessee is a public...
Tag this Judgment!Commissioner of Income-tax Vs. Destiny Investments (P.) Ltd.
Court: Madhya Pradesh
Decided on: Nov-28-1995
Reported in: [1996]218ITR232(MP)
A.R. Tiwari, J. 1. The applicant, Commissioner of Income-tax, Bhopal, has filed this application under Section 256(2) of the Income-tax Act, 1961, seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case arid refer the question of law to this court arising out of its order dated October 20, 1993, passed in I. T. A. No. 889/(Ind) of 1992.2. The facts lie in a narrow compass. The assessee was a leasing company and was observing the calendar year as its accounting period since before the assessment year 1989-90. It was also observing cash system. With effect from June 15, 1988, after the amendment of Section 209 of the Companies Act by the Companies (Amendment) Act, 1988, it had to switch over to the mercantile system of accountancy. Therefore, it regularised all its accounts in accordance with the mercantile system. The liabilities were provided for. The assessee thus made a provision of Rs. 1,84,381 regarding interest payable to Maheshwari Nutrients Limited fo...
Tag this Judgment!Niman Sha Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Nov-28-1995
Reported in: 1997(1)MPLJ536
R.P. Awasthy, J.1. IInd Additional Sessions Judge, Chhindwara, Shri A. K. Patel, has made these joint references pertaining to Sessions Trials Nos. 46 and 47 of 1995, in which accused Niman Sha was charged with having committed, on or about 6-12-1994, murders of Nanjo Bai and Jhini Bai at village Dhalapthar and Karanpiparia, and thereby committing offences punishable under sections 302 and 302, of the Indian Penal Code. In both of the said Sessions Trials the accused has been held guilty for committing the said offences and the present references have been made under section 366, of the Criminal Procedure Code, for confirming the death sentence recommended to be awarded to the accused appellant. The accused has also filed two appeals against the said judgments, delivered in Sessions Trials referred above, of holding him guilty for committing offences punishable under section 302 and 302, of the Indian Penal Code, and recommending to sentence him to death. The said references, made unde...
Tag this Judgment!State of Madhya Pradesh and ors. Vs. Asharam
Court: Madhya Pradesh
Decided on: Nov-27-1995
Reported in: 1997ACJ1224
A.R. Tiwari, J.1. The unsuccessful defendants have filed this appeal under Section 96 of the Code of Civil Procedure against the judgment and decree dated 16.8.1988 rendered by Second Additional Judge to the court of District Judge, Ratlam in C.O.S. No. 14-B of 1985, thereby awarding compensation of Rs. 20,100 with costs and interest at the rate of 6 per cent per annum from the date of decree till payment on Rs. 20.000/-.2. Facts lie in a narrow compass.The respondent held the post of Upper Division Teacher. On 16.1.84, he offered himself for family planning operation in the Primary Health Centre, Sailana. The operation was conducted and the respondent was applauded for his submission to operation in national interest. The operation, however, did not prove beneficial and even after operation, a daughter was born to him on 16.4.85. Irked, he issued notice under Section 80 of the Code of Civil Procedure. As the demand was not met, he filed the aforesaid civil suit for a decree of damages...
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