Madhya Pradesh Court November 1995 Judgments
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Mohd. Hanif and ors. Vs. Commissioner of Wealth Tax.
Court: Madhya Pradesh
Decided on: Nov-21-1995
Reported in: (1996)134CTR(MP)41
BY THE COURT :All these aforesaid three references involve common questions of law, therefore, they are disposed of by a common order :2. For the convenient disposal of all these aforesaid three reference, the facts given in MCC No. 270/87 (Mohd. Hanif & Ors.) are taken into consideration.3. This is a reference under s. 27(1) of the WT Act, 1957 (hereinafter referred to as the Act) made by the Tribunal at the instance of the assessee and the following two questions have been referred for answer to this Court by the Tribunal, which read as under :'(1) Whether the Tribunal did not err in law in labelling sum of Rs. 73,60,451 (correct amount being Rs. 73,80,736) standing to the accounts of Minimum wages Amanat a/c Bonus Amanat a/c and Bidi Cigar Act Amanat a/c as Reserves of the firm M/s Kale Khan Mohd. Hanif and consequently including in the net wealth of the assessee his proportionate entitlement in the said alleged reserves ?(2) Whether the Tribunal did not err in not allowing his the ...
M.P.S.R.T.C. and anr. Vs. Smt. Sheela
Court: Madhya Pradesh
Decided on: Nov-20-1995
Reported in: 1(1996)ACC437
S.B. Sakrikar, J.1. The unsuccessful non-applicants have directed this appeal against the Award dated 27th January, 1992 passed by XIII Additional M. A.C.T., Indore in. Claim Case No. 55/91, thereby, granting compensation of Rs. 1,88,400/- with interest at the rate of 12% p.a. from the date of filing of the suit till realisation of the amount in favour of the claimant respondent and against appellants.2. Facts lie in narrow compass. On 11.12.1987 at about 7.30 to 8.00 in the evening, deceased Gangaprasad, husband of respondent No. 1, was coming on his moped from the side of Chimanbagh at Subhash Marg. When deceased Gangaprasad reached the Petrol Pump, at the same time, bus No. MPW 1553, coming from opposite direction, hit the moped of the deceased from the front side and after that collided with some cyclists coming behind deceased Gangaprasad. It was stated in the application that at the time of accident, the bus was driven by the appellant No. 2 Kishanlal, driver rashly and negligent...
P.S. Karwade Vs. Uco Bank and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1995
Reported in: 1996(0)MPLJ222
ORDERT.S. Doabia, J.1. The present petition has been preferred by an employee who has since retired from service. He retired on 31st of December, 1993. A show cause notice issued to him on 8th of May, 1993 is. the subject-matter of this writ petition. Before noticing further details, a few facts which are relevant be also noticed.2. The petitioner submits that in his capacity as manager of the bank, he issued a notice to one of the customers of the bank, namely M/s Mangaldeep. This communication was addressed on 10th of October, 1992. This was a demand notice. This concern sent its reply. This is dated 4th of November, 1992. In this accusations were made against the,Zonal Manager, who also happens to be the disciplinary authority. A demand notice issued by the petitioner and the reply given by M/s Mangaldeep have been appended with this petition as Annexures P/8 and P/9 respectively. As letter addressed by M/s Mangaldeep remained unanswered, a petition was preferred by the above concer...
Umesh Vs. Abdul Khan and anr.
Court: Madhya Pradesh
Decided on: Nov-17-1995
Reported in: 1996ACJ634
S.K. Dubey, J.1. This order shall also govern the disposal of Misc. Appeal No. 217 of 1992 (Santosh v. Abdul Khan) as both these appeals arise out of the same accident.2. The claimants have filed these two appeals against the award dated 30.3.1992 passed in Claims Case Nos. 119 and 124 of 1989 by the IVth Additional Member, Motor Accidents Claims Tribunal, Indore. The two claimants seek enhancement of the amount of compensation awarded by the Tribunal. The claimants who were the pedestrians were dashed by truck No. MKB 961 on 2.6.1989 at about 10 p.m. as a result of which the two claimants received multiple injuries. The injury received by claimant Umesh, aged 15 years was a fracture in right radius and ulna who remained under treatment and plaster for 1 1/2 month. A steel plate was inserted to join the fracture. From the medical evidence the permanent disability was 20 per cent but the Tribunal assessed the permanent disability at 5 per cent.3. Claimant Santosh, aged 14 years, receive...
Karan Sinh Bhadauriya Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-17-1995
Reported in: AIR1996MP175
ORDERT.S. Doabia, J.1. The petitioner is President of Bhind Co-operative Marketing Society. He presided over a meeting held on 5-11-1995. The agenda for this meeting was circulated. This agenda was so circulated on 30-9-1995. There is no dispute with circulation of the agenda and also with regard to holding of the meeting. What has happened is that afterpassing three resolutions, the petitioner chose to adjourn the meeting. The language used is that for unavoidable reasons, the meeting is adjourned. After making of the above note, the petitioner appears to have left the meeting. However, the remaining members chose to continue with the meeting and passed several resolutions. One of those resolutions is at S. No. 13. By this resolution, it was resolved that all housing societies would cease to be members of respondent No. 2 Society, as a consequence of which the housing societies were to be removed from the membership of respondent No. 2. It is this part of the resolution which is being...
Radheshyam S/O Rajaram Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-16-1995
Reported in: 1996(0)MPLJ280
ORDERA.S. Tripathi, J.1. The learned Third Additional Sessions Judge, Morena in Session Trial No. 269/94 passed an order dated 10-5-1995 directing therein that the petitioner be summoned for trial, who was not committed to the Court of Session. The impugned order was passed invoking the provisions of Section 139 of the Code of Criminal Procedure.2. Learned counsel for the petitioner pointed out in this petition under Section 482 of the Code of Criminal Procedure that the trial Court had no power under Section 319, Criminal Procedure Code to summon an accused to face the trial, who was not committed by the Magistrate after enquiry.3. Learned counsel for the complainant relied on two cases of the Apex Court on this point, in which the Supreme Court had considered the scope of Sections 193 and 319, Criminal Procedure Code and held that scope of Section 193 includes the power of the Court of Session to summon an accused, who is left over by the investigating agency and by the Magistrate in...
Radheyshyam Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Nov-16-1995
Reported in: 1996CriLJ1491
ORDERA.S. Tripathi, J.1. The learned Third Additional Sessions Judge, Morena in Sessions Trial No. 269/94 passed an order dated 10-5-1995 directing therein that the petitioner be summonned for trial, who was not committed to the Court of Session. The impugned order was passed invoking the provisions of Section 319 of the Code of Criminal Procedure.2. Learned counsel for the petitioner pointed out in this petition under Section 482 of the Code of Criminal Procedure that the trial Court had no power under Section 319 Cr. P.C. to summon an accused to face the trial, who was not committed by the Magistrate after enquiry.3. Learned counsel for the complainant relied on two cases of the Apex Court on this point, in which the Supreme Court had considered the scope of Sections 193 and 319 Cr.P.C. and held that scope of Section 193 includes the power of the Court of Session to summon an accused, who is left over by the investigating agency and by the Magistrate in the committal order before com...
Commissioner of Wealth Tax Vs. Late Shri Lokendra Singh.
Court: Madhya Pradesh
Decided on: Nov-16-1995
Reported in: (1996)134CTR(MP)365
ORDERHIGH COURT OF MADHYA PRADESH : INDORE BENCHBY THE COURT :The CWT, Bhopal has filed this application under s. 27(3) of the WT Act, 1957 seeking direction to the Tribunal to state the case and refer the question of law as extracted below:'Whether, on the facts and in the circumstances of the case, including in particular the fact that part of the official residence of the ex-ruler of Ratlam who is the assessee-respondent, stood let out the Tribunal is justified in law in holding that the assessee is entitled to exemption of the value of the said property in its entirety under s. 5(1)(iii) of the WT Act, 1957 ?'2. Facts lie in a narrow compass.The assessee-non-applicant owned the immovable property known as Ranjit Vilas Palace, Ratlam on the valuation date. In the course of assessment, the WTO found that part of the property was let out. He accordingly rejected the claim of exemption under s. 5(1)(iii) of the WT Act (for short the Act). In appeal, the CWT(A) following the decision in...
Kishori Vs. Tribal Service Co-operative Society Ltd. and ors.
Court: Madhya Pradesh
Decided on: Nov-15-1995
Reported in: 1996ACJ562; [1996]85CompCas591(MP)
A.R. Tiwari, J.1. These letters patent appeals, presented under Clause X of the Letters Patent, are directed against the common order dated November 20, 1987, passed by the learned single judge of this court in Miscellaneous Appeal No. 305 of 1983 (Kishori v. Chairman, Tribal Services Co-operative Society Ltd., Sendhwa and others) and Miscellaneous Appeal No. 28 of 1984 (United India Insurance Co. Ltd. v. President, Adim Jati Sewa Sahakari Samiti, Pansemal).2. Briefly stated, the facts of the case are that on November 23, 1981, 200 bags of chemical fertilizers were being carried for the owner-consignee of the goods, i.e., the claimant (co-operative society) from Sendhwa to Pansemal and that the truck carrying the goods turned turtle near Bamania Naala due to rash and negligent driving of the truck.3. 125 bags of urea costing Rs. 15,235.33 were destroyed having fallen in the Naala as a result of the aforesaid accident. The truck in question was insured with the insurance company to cove...
Commissioner of Income-tax Vs. Laxmandas Bhatiya
Court: Madhya Pradesh
Decided on: Nov-15-1995
Reported in: [1996]217ITR878(MP)
A.R. Tiwari, J.1. The applicant has filed this application under Section 256(2) of the Income-tax Act, 1961, seeking directions to the Tribunal to send the statement of the case and refer the question of law as proposed. The proposed questions of law are reproduced below :'1. Whether the Tribunal was correct in holding that the assessment made by the Income-tax Officer for the assessment year 1978-79 could not be held to be erroneous and prejudicial to the interest of the Revenue ? 2. Whether the Tribunal was correct in holding that when an appeal has been decided on a preliminary objection which has been answered in the negative by the superior court, even without a specific direction from the superior court to decide the other grounds of objection, will have to be decided by the Tribunal afresh ?' The facts lie in a narrow compass. The high denomination notes of Rs. 1,000 each amounting to Rs. 1 lakh were encashed by the assessee on January 18, 1978, on the ground that such notes cea...
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