Madhya Pradesh Court December 1995 Judgments
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Commissioner of Income-tax Vs. Acme Paper Ltd.
Court: Madhya Pradesh
Decided on: Dec-11-1995
Reported in: [1996]218ITR475(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the provisions of Section 79(b) cannot be invoked and the assessee was entitled to carry forward of losses ?'2. The brief facts giving rise to this reference are thus : The assessee is a public limited company. Its shareholding changed hands some time prior to the assessment year 1978-79. At the time of such transfer of shares, the company had losses which the assessee claimed to carry forward in the accounting period under consideration, which falls after the transfer of the shares in question. The Income-tax Officer failed to carry forward the losses of earlier years, i.e., 1978-79 and earlier, but he made no mention in his order either of the losses of earlier years or of his failure to ...
Commissioner of Gift-tax Vs. Premlal Chirongilal Mahawar
Court: Madhya Pradesh
Decided on: Dec-11-1995
Reported in: [1997]226ITR392(MP)
1. This is a reference under Section 26 of the Gift-tax Act, 1958, at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court, which reads as under :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee was not liable to pay gift-tax ?'2. The brief facts giving rise to this reference are thus : The assessee, a minor, was admitted to the benefits of partnership of the firm under the name and style as 'Ramdayal Chironjilal', Dhamtari. The assessee had 20 per cent. share in the profits of the firm. He withdrew himself from the benefits of the partnership during the previous year relevant to the assessment year 1977-78. On these facts, the Gift-tax Officer concluded that the minor had forgone his 20 per cent. share in the profits of the firm without a corresponding benefit or adequate consideration and brought to gift-tax Rs. 27,290 under the Gift-ta...
Ramcharan Sukhlal Vs. Daulat Munniram
Court: Madhya Pradesh
Decided on: Dec-11-1995
Reported in: 1996(0)MPLJ192
ORDERTej Shankar, J.1. The plaintiff has preferred this revision petition against the order dated 28-3-1995 passed by the Tenth Civil Judge, Class II, Gwalior, whereby the amendment application moved by the respondent was allowed.2. Briefly narrated the facts are that a suit was filed by the petitioner for eviction of the defendant from the accommodation in dispute on the ground of Section 12(l)(a), 12(l)(b), 12(l)(e), 12(l)(i) and 12(l)(k) of the M. P. Accommodation Control Act, 1961 (hereinafter referred to as the Act). The defendant contested the claim and filed written statement. The case proceeded. The Court fixed 19-9-1994 as last date for producing the defendant's evidence but the defendant examined himself on 24-9-1994. Again the Court gave one more chance to produce only one witness fixing 9-11-1994. On that date instead of examining the witness an application under Order 18, Rule 17, Civil Procedure Code was moved which was allowed and the case was fixed on 9-12-1994. On that...
New India Assurance Co. Ltd. Vs. Abidabai Wd/O Abid and ors.
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: (1996)IILLJ1040MP; 1996(0)MPLJ493
ORDERJ.G. Chitre, J.1. Shri S.V. Dandvate for the appellant, New India Insurance Company Ltd. (hereinafter referred to as Insurance Company). Shir J.C. Rawal for respondents 1 and 2. Respondent No. 4 absent. None present for him. Shri R.C. Maheshwari for respondent No. 5.All of them have been heard on the merit of the matter.This appeal assails the award passed by Commissioner for Workmen Compensation, Dewas who decided, W.C.F.Case No. 5 of 1988 on February 11, 1992 by passing the award under challenge. On January 1, 1981 deceased Abid, the driver driving truck No. MPM 5414 was proceeding towards Kantaphod, Unfortunately, the axle of the said truck was damaged and, therefore, for the purpose of repairing it, he proceeded to Kantaphod by truck No. MPF 7181. The said truck unfortunately toppled down. As a result, Abid sustained serious injuries and succumbed to death. Respondents 1 to 3 initially filed claim against driver, owner and insurer of truck bearing number MPF 7181 claiming comp...
Madhya Pradesh Rajya Sahakari Bank Maryadit Vs. Vijaysingh Solanki and ...
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: (1996)IIILLJ106MP; 1996(0)MPLJ547
R.D. Shukla, J.1. By this order following .L.P As. are being disposed of. The Bank has filed appeal against 24 petitioners who have also filed separate appeals. As such, appeals filed by both the parties are shown against each other. Smt. Manisha wd/o Subhas Bhanwar has filed LPA No. 86/94. No appeal has been filed by the Apex Bank in this case.LPAs filed by MPRSBMP. No.L.P. As filed by petitioners 78/94MPRSB v. Vijaysingh & Ors.272/9379/94Vijaysingh v. MPRSB &0rs.80/94MPRSB v. Ramesh Lama & Ors.488/9381/94Ramesh Lama v. MPRSB & Ors.82/94MPRSB v. Dayashankar & Ors.195/9383/94Dayashankar v. MPRSB & Ors.84/94MPRSB v. Shashikant & Ors.150/9385/94Shashikant v. MPRSB & Ors.87/94MPRSB v. Ashokkumar & Ors.893/9388/94Ashokkumar v. MPRSB & Ors.89/94MPRSB v. Ramcharan & Ors.788/9390/94Ramcharan v. MPRSB & Ors.91/94MPRSB v. Ramjilal & Ors.860//9392/94Ramjilal v. MPRSB & Ors.93/94MPRSB v. Jagdish & Ors.501/9394/94Jagdish v. MPRSB & Ors.95/94MPRSB v. Shailash & Ors.892/9396/94Shailash v. MPRSB & Or...
Devram S/O Somaji Patidar Vs. Sadu S/O Chenajee and ors.
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: 1996(0)MPLJ606
ORDERC.K. Prasad, J.1. The petitioner, who is an elected member of Nisarpur Janpad Panchayat, has filed this Writ Petition for dismissal of the election petition filed before the Collector, Dhar, challenging his election in Case No. 8/93-94/C-144, in the following circumstances.2. According to the petitioner, besides him, Respondents Nos. 1 to 5 were the candidates for election to Nisarpur Janpad Panchayat. The election of the said Janpad Panchayat was held on 23-5-1994 and the petitioner was declared elected on 24-5-1994. The notification declaring his election was notified on 30-6-1994. His election was challenged by Respondent No. 1 by filing Election Petition No. 8/93-94/C-144 before Respondent No. 8, Collector, Dhar. On receipt of the notice on 19-8-1994 the petitioner appeared before the Collector, on the same day and stated that Respondents Nos. 4 and 5, who were the candidates in the election, have not been impleaded as parties, which was mandatory in view of Rule 4 of M. P. Pa...
Babulal and ors. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: 1996CriLJ1864
ORDERJ.G. Chitre, J.1. Considered the case diary.2. Shri Bhojwani argued that in the present matter there is no compliance of provisions of Section 50 of Narcotic Drugs and Psychotropic Substances Act, 1985, (hereinafter referred to as NDPS Act), because in the present raid, the raiding party had taken a gazetted officer - Mr. Negi who happens to be officer of the same department. It is his argument that taking such officer with the raiding party and thereafter saying that the accused were searched before a gazetted officer will not be in any way the compliance of Section 50 of Narcotic Drugs and Psychotropic Substances Act. He placed reliance on the judgment of Orissa High Court in this context in the matter of Bijaya Kumar Subidhi v. State of Orissa, reported in (1995) 2 Crimes 724. He argued that in view of non-compliance of provisions of Section 50 of Narcotic Drugs and Psychotropic Substances Act, the applicants accused would be acquitted and, therefore, accused need to be release...
Ashok Kumar and anr. Vs. Mohan Lal Kehar and anr.
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: 1997ACJ1383
R.S. Garg, J.1. This judgment shall also dispose of M.A. No. 102 of 1991. A motor car No. MPK 2125 was originally belonging to Pushpa Bhatnagar. Pushpa Bhatnagar transferred the vehicle to appellant No. 2 Asha Waswani on 30.5.1983. The insurance policy was taken on 2.6.1983 in the name of Pushpa Bhatnagar. It is said that Pushpa Bhatnagar after transfer, and appellant No. 1 Ashok Kumar informed the insurance company that Pushpa Bhatnagar had transferred the vehicle to Asha Waswani. Ashok Kumar stated that on 3.6.83, he had informed that after purchasing the vehicle from Pushpa Bhatnagar, the vehicle was got insured by him for the benefit of his wife in the name of Pushpa Bhatnagar as appellant No. 2 was not the registered owner. The said vehicle was involved in accident on 4.6.1983. Malkibai, wife of Mohan Lai, filed Claim Case No. 16 of 1983 against the present appellants and respondent No. 2. Similarly, Mohan Lai filed Claim Case No. 17 of 1983 against the aforesaid persons. As the c...
New India Assurance Co. Ltd. Vs. Abida Bai and ors.
Court: Madhya Pradesh
Decided on: Dec-08-1995
Reported in: 2(1996)ACC88
J.G. Chitre, J.1. This appeal assails the award passed by Commissioner for Workmen Compensation, Dewas who decided W.C.F. Case No. 5 of 1988 on 11.2.1992 by passing the award under challenge. On 1.1.1981 deceased Abid, the driver driving truck No. MPM 5414 was proceeding towards Kantaphod. Unfortunately, the axel of the said truck was damaged and, therefore, for the purpose of repairing it, he proceeded to Kantaphod by truck No MPF 7181. The said truck unfortunately toppled down. As a result, Abdul sustained serious injuries and succumbed to the death. Respondents 1 to 3 initially filed claim against driver, owner and insurer of truck bearing number MFF 7181 claiming compensation for accidental death of Abdul. On 13.12.1985 names of driver and insurer of the said truck were deleted. By amendment the name of respondent No. 5 was added as the truck bearing number MPM 5414 stood registered in his name.2. The claim was heard by learned Commissioner who passed the award in favour of respond...
Suresh Kumar and ors. Vs. Firm Kurban HussaIn Taiyab Ali and ors.
Court: Madhya Pradesh
Decided on: Dec-06-1995
Reported in: AIR1996MP151; 1996(0)MPLJ330
R.S. Garg, J.1. The appellant being aggrieved by the order dated 8-1-1994 passed in M.J.C. No. 0/94 by the learned IVth Additional Judge to the Court of District Judge, Bilaspur, rejecting the appellant's application filed under Order 9, Rule 7 read with Section 151, C.P.C. for restoration of Civil Suit No. 12-A/92 has preferred this appeal.2. The brief facts necessary for the disposal of the appeal are that the appellants had filed the Civil Suit which was fixed for hearing on 30-9-1993. It was adjourned to 21-10-1993 and thereafter to 30-10-1993. The appellant submits that on 30-10-1993 their Counsel went to the Reader of the Court and the Counsel was informed that the suit has been adjourned to 10-12-1993 thereafter the Reader informed the appellant's Counsel that the suit was again adjourned to 7-1-1994. The Counsel went to the Reader on 7-1-1994 and was informed that the suit has already been dismissed in default on 30-10-1993. On 7-1-1994 itself the Counsel Shri M. B. Sharma move...
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