Madhya Pradesh Court November 1995 Judgments
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Smt. Benibai Vs. Smt. Champabai
Court: Madhya Pradesh
Decided on: Nov-14-1995
Reported in: AIR1996MP243
R.S. Garg, J.1. The appellant/defendant who was proceeded ex parte in C.S.. No. 1-A of 1987 by the Court of Ist Addl. Judge to the Court of District Judge, Sagar during the pendency of this suit itself on 16-10-90 moved an application under Order IX, Rule 7, C.P.C. for setting aside the ex parte order which was passed against her on 27-6-90. The said application was hotly contested by the plaintiff who had by then produced the evidence and was awating the judgment.2. After hearing the parties, the learned trial Court came to the conclusion that as the case was fixed for delivery of judgment, nothing further remained to be done by the parties, and application under Order IX, Rule 7 would not He. It, however, gave liberty to the defendant that the grounds raised in support of the application under Order IX, Rule 7, C.P.C. can be raised in an application under Order IX, Rule 13, C.P.C. Immediately after the ex parte judgment was delivered, the applicant/appellant moved an application unde...
S.K. Salimullah Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-14-1995
Reported in: [1996]218ITR74(MP)
A.K. Mathur, Actg. C.J.1. This is an income-tax reference at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961. The following questions have been referred by the Tribunal for answer by this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding in law that the legal effect of filing Form No. 6A in terms of Section 143(2)(a) was not that the original order under Section 143(1) was automatically cancelled ?(2) If the answer to the above question is in the affirmative, whether the Tribunal was justified, on the facts and in the circumstances of the case, in setting aside the order of the Appellate Assistant Commissioner and restoring that of the Income-tax Officer ?'2. The brief facts giving rise to this reference are that that the assessee is an individual being a partner in Alimbeg Salimbhai. The original assessment of the assessee was completed on February 9, 1983, on a total income of Rs. 99,014. In the ...
Rameshraj Bahal Vs. Sunita Bahal
Court: Madhya Pradesh
Decided on: Nov-14-1995
Reported in: II(1996)DMC561
Tej Shanker, J.1. This appeal has been preferred under Section 28 of the Hindu Marriage Act, 1955, for short, the 'Act', against the judgment and decree dated 12.1.1994, passed by Shri K.S. Chauhan, the than First Additional Judge to the Court of the District Judge, Gwalior, whereby he allowed a petition under Section 13(ia) of the respondent for divorce and awarded decree of Rs. 70,000/- besides permanent maintenance @ Rs. 500/- per month. Briefly narrated, the facts are that a petition was presented by the respondent purporting to be under Section 13A of the Act for divorce and for recovery of maintenance @ Rs. 2,000/- per month as well as Rs. 2,500/- for litigation expenses and Rs. 70,000/- being the amount mentioned in para 8 of the petition. Admittedly, she was wedded to the respondent on 20.4.1988 according to Hindu rites at Gwalior. She alleged that she had taken away her ornaments and other articles which were gifted to her at the time of marriage to husband's place. The orname...
Pushpa Vs. Damodar Prasad Goyal
Court: Madhya Pradesh
Decided on: Nov-14-1995
Reported in: II(1996)DMC541
Tej Shanker, J.1. This appeal has been preferred by the wife against Damodar Prasad Goyal respondent Under Section 28 of the Hindu Marriage Act challenging the judgment and decree dated 4.8.93 passed by the District Judge, Shivpuri.2. Admittedly the appellant was married to the respondent according to Hindu rites. The respondent moved a petition praying that the marriage be declared void. It was alleged that the defendant i.e. wife was not a female and this fact was suppressed. She had no female organs and she had also no uterus. After the marriage when he wanted to have sexual intercourse he found that the defendant had no female organs. Hence the marriage relations could not be performed. She was got treated by Gynaecologist Dr. Wagh, who found that she had congenital absence of vagina and no uterus and cervix felt. The allegations were denied by the present appellant. She alleged that the petitioner (Present respondent) had illicit connection with another lady. He was living with he...
Sabir HussaIn Vs. Maya Bai and ors.
Court: Madhya Pradesh
Decided on: Nov-14-1995
Reported in: 1997ACJ1258
S.C. Pandey, J.1. This appeal is directed against award dated 30.9.1988 passed by the Motor Accidents Claims Tribunal, Hoshangabad, in Claim Case No. 2 of 1982. The Claims Tribunal has given an award of Rs. 2,00,000/- (Rupees two lakh) in favour of the respondent Nos. 1 to 5 with interest at the rate of 12 per cent per annum from the date of filing the claim petition till the date of realisation, against the appellant respondent Nos. 6 and 8. The respondent No. 8, the Oriental Insurance Co. Ltd., has filed the Appeal No. 489 of 1989 against the same award. The order in this appeal shall govern the disposal of that appeal too.2. The facts giving rise to this appeal are that Keshav Prasad Shukla died in an accident leaving behind his wife and four minor daughters. They filed a claim under Section 110-A of Motor Vehicles Act, 1939 (henceforth 'the Act'). It was claimed by respondent Nos. 1 to 5 that the deceased Keshav Prasad was killed in an accident with truck No. CPB 6317 on 1.8.1987. ...
Commissioner of Wealth-tax Vs. Nadir Rashid and ors.
Court: Madhya Pradesh
Decided on: Nov-13-1995
Reported in: [1996]218ITR56(MP)
A.K. Mathur, Actg. C.J.1. This is a reference at the instance of the Revenue. The following question of law has been referred by the Tribunal for answer by this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that since the fixed deposits in the banks were not wholly exempt from wealth-tax, liabilities on account of loans raised against them could not be disallowed in terms of Section 2(m)(ii) of the Wealth-tax Act, 1957 ?'The brief facts for disposal of this reference are as under : W.T.A. No. 390 of 1983 for the assessment year 1976-77, was by the Revenue and other appeals were filed by the assessee, i.e., W.T.A. Nos. 189 of 1983, 190 of 1983 and 191 of 1983. All the assessees are co-sharers in the business called Bhopal Stud and Agricultural Farm. In the wealth-tax assessment of the assessees, it was claimed that the said agricultural farm had liabilities amounting to Rs. 1,86,300. In calculating the value of the shar...
Commissioner of Income-tax Vs. Achal Alloys (P) Ltd.
Court: Madhya Pradesh
Decided on: Nov-13-1995
Reported in: [1996]218ITR46(MP); 1995(0)MPLJ494
A.R. Tiwari, J. 1. This is an application under Section 256(2) of the Income-tax Act, 1961, seeking direction to the Income-tax Appellate Tribunal, Indore, to refer the case to this court arising out of its order dated September 9, 1993, passed in ITA No. 609/IND of 1990.2. The facts lie in a narrow compass.3. The Assessing Officer made an addition of Rs. 2,16,268 under Section 40A(3) of the Income-tax Act, 1961 (for short 'the Act'). On appeal, the Commissioner of Income-tax (Appeals) deleted the addition on the conclusion that the payments were made under exceptional circumstances provided under the law. The Tribunal upheld the finding of the Commissioner of Income-tax (Appeals), by order dated September 9, 1993. The applicant (Commissioner of Income-tax, Bhopal), then filed the application, RA No. 290/IND of 1993, in connection with the aforesaid order for the assessment year 1987-88 seeking reference of the case to this court, but the Tribunal rejected the application by order date...
Commissioner of Wealth-tax Vs. Rajendra Singh
Court: Madhya Pradesh
Decided on: Nov-13-1995
Reported in: [1996]217ITR876(MP)
A.K. Mathur, Actg. C.J.1. As all these cases involve the same question of law against the same assessee, therefore, they are disposed of by a common order.2. It may be relevant to mention here that for the assessment years 1966-67 and 1973-74, the assessee was found to have concealed wealth and a penalty was levied in respect of both the assessment years by the Wealth-tax Officer. Aggrieved against this, the assessee preferred an appeal and the appellate authority found the explanation of the assessee satisfactory and set aside the penalty. Against this, an appeal was preferred before the Tribunal by the Department and the appeal was dismissed by a detailed order dated October 26, 1983. Thereafter, the Department approached the Tribunal for making a reference under Section 27 of the Wealth-tax Act, 1957, and the reference was made by the Tribunal and the following question was referred by the Tribunal for answer by this court :'Whether, on the facts and in the circumstances of the case...
Commissioner of Income-tax Vs. Deora Pu Cabncon Mfg. Co. Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Nov-13-1995
Reported in: (1995)129CTR(MP)309; [1996]217ITR866(MP)
A.R. Tiwari, J.1. The Commissioner of Income-tax, Bhopal, has filed this reference application under Section 256(2) of the Income-tax Act, 1961, seeking direction to the Tribunal to state the case and refer the questions of law as proposed. The questions of law are extracted below :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that no remission or cessation of liability has occurred which could entitle the Income-tax Officer to tax the amount of Rs. 2,53,185 as income under Section 41(1) of the Income-tax Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the expiration of the period of limitation does not amount to remission or cessation of liability ?' 2. Briefly stated, the facts of the case are that the assessee (respondent) is the manufacturer of conductors, binding wire, armour tapes, aluminium, enamelled wire, etc. The assessee-company purchased aluminium fro...
Anita Bai Vs. Mohanlal Mahore
Court: Madhya Pradesh
Decided on: Nov-13-1995
Reported in: II(1996)DMC572
Tej Shanker, J.1. This appeal has been preferred by the wife Anitabai against the judgment and decree dated 7.10.93 passed by the Seventh Additional Judge to the Court of District Judge, Gwalior, whereby she dismissed her petition Under Section 12(1)(a) of the Hindu Marriage Act.2. Briefly narrated the facts are that the petitioner claimed that she was married to the respondent according to the Hindu rites on 15.2.89 at Gwalior. After the marriage she went to her husband's house at Delhi and remained there for 3 days. Thereafter she returned to Gwalior and since then she has been living with her parents. After marriage when she went to her husband, she expressed her desire for consummation of marriage but respondent showed his unwilling- ness and the intercourse was not performed. He also said to her that she should not ask for intercourse. On 19.2.89 she returned to her parent's house at Gwalior. The intercourse was not possible due to impotency of respondent. The marriage has not bee...
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