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Madhya Pradesh Court February 1995 Judgments

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Feb 03 1995

Dadariya Sales and Service Vs. Commissioner of Income-tax and ors.

Court: Madhya Pradesh

Decided on: Feb-03-1995

Reported in: (1995)125CTR(MP)193; [1996]217ITR604(MP)

U.L. Bhat, C.J.1. The dispute relates to imposition of penalty under Section 271(1)(a) read with Sections 271(1)(b) and 271(2) of the Income-tax Act, 1961, in relation to late filing of the returns for the years 1984-85 to 1988-89. Penalty was levied while completing the assessment with due notice to the party. The Deputy Commissioner in appeal and the Commissioner in revision declined to interfere. Thereupon, the assessee filed Writ Petition No. 283 of 1994 seeking to challenge the imposition of penalty. It was brought to the notice of the learned single judge that there is a conflict of opinion amongst the various High Courts. The learned judge felt bound by the decisions of this court which are against the assessee and, accordingly, dismissed the writ petition. Hence, this appeal.2. Section 271 of the Act deals with failure to furnish returns, comply with notices, concealment of income, etc. Sub-section (1) has three Clauses(a), (b) and (c). Clause (a) deals with failure to file ret...


Feb 03 1995

Dhaniram Ahirwar and anr. Vs. High Court of Madhya Pradesh and anr.

Court: Madhya Pradesh

Decided on: Feb-03-1995

Reported in: 1995(0)MPLJ545

ORDERU.L. Bhat, C.J.1. Common questions of law arise for consideration in these petitions and, therefore, they have been heard together and are being disposed of by this common order.2. Petitioners are members of the staff of various district judicial establishments in the State. They have been transferred by the High Court from their parent district to another district. Their particulars are given hereinbelow :____________________________________________________________________________S. No. M. P. No. Name and post of Original Now transferredpetitioner. District to____________________________________________________________________________1. 2684/93 1. Dhaniram Ahirwar Chhatarpur Jabalpur districtU.D.C. (Reader to 1st CJ.-II). 2. Chhedilal Ahirwar Chhatarpur Bilaspur districtU.D.C. (Reader to C.J.-II Bijawar). 2. 2765/93 1. L. P. Shukla A.R.K. Jabalpur Bilaspur district2. R. L. Mishra Jabalpur Bilaspur districtLibrarian. 3. 2769/93 1. Ramnath Chaurasia Seoni Satna districtL.D.C. 2. Kr...


Feb 03 1995

Deodas Mohanta and anr. Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Feb-03-1995

Reported in: 1995(0)MPLJ981

ORDERU.L. Bhat, C.J.1. There are a large number of Housing Co-operative Societies in the State, main of them are in the main cities of Bhopal, Indore, Jabalpur, Raipur. The State Government has been receiving complaints about irregularities in functioning of these Societies, such as, wrongful expulsion of members, non-allotment of plots to members in spite of dues having been paid, enrolment of excessive or bogus members, corruption on the part of Presidents and other office-bearers of Societies etc. The State Government decided to arrange KHULA MANCH (open house) at various places to consider these complaints and grievances and find solution for the same. The procedure adopted is to advertise in newspapers informing all concerned about holding of Khula Manch at a particular place, invite applications from aggrieved persons, require officers of the Co-operative Department to conduct enquiries into the grievances, invite applicants and the Presidents of the societies to the Khula Manch ...


Feb 02 1995

National Pure Food Suppliers, Jabalpur and ors. Vs. State of M.P. and ...

Court: Madhya Pradesh

Decided on: Feb-02-1995

Reported in: AIR1995MP228; 1995(0)MPLJ797

U.L. Bhat, C.J. 1. Petitioners, who are owners of roller flour mills, carry on separate business of manufacture and sale of wheat flour, Aata, Maida and Rawa. They obtain supply of wheat from the Food Corporation of India, third respondent. Third respondent pays Mandi Fees on the wheat sold by it to customers under Section 19 of the M. P. Krishi Upaj Mandi Adhiniyam, 1972 and collects the same from the petitioners. Petitioners contend that Mandi fee is not leviable in regard to these transactions and in any event, the liability is on the petitioners as buyers and not on the third respondent as seller. It is also pointed out that at the relevant time thepetitioners could not purchase wheat from the open market and were required compulsorily to take supplies from the third respondent. The Supreme Court has held that even such compulsory sales are 'sales' for the purpose of the Sales Tax Law. (See 14 STC 31 and 14 STC 316). 2. Section 19(1) of the M. P. Krishi Upaj Mandi Adhiniyam, 1972 d...


Feb 02 1995

Chandrabhan Singh Sikarwar Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Decided on: Feb-02-1995

Reported in: II(1995)DMC204

Tej Shankar, J.1. This Revision Petition has been preferred against the order dated 28.9.1994 passed by the Additional C.J.M., Gwalior.2. It has arisen out of the following facts. One Smt. Rekha @ Guddi, the daughter of the petitioner, was wedded to Opposite Party No. 2, Ram Manohar Singh, on 16.2.1987. It was alleged that she was being harassed for bringing more dowry. There was a demand for a plot and a cooking gas and when it was not fulfilled she was tortured. She also wrote some letters in this connection. There was a litigation between the lady and her husband in the Court of Seventh A.D.J. initiated by the husband. In those proceedings there was a compromise between the parties and under the compromise the husband had taken the lady with him on 1.4.1992 and the Court fixed 10.4.1992. Certain directions were also given. The lady was not produced in Court thereafter. A Writ Petition No. 68/1993 was filed by the father of the lady in this Court and by order dated 19.1.1993 a Divisi...


Feb 02 1995

Steel Authority of India Ltd. Vs. Commissioner of Sales Tax

Court: Madhya Pradesh

Decided on: Feb-02-1995

Reported in: 1995(0)MPLJ966

U.L. Bhat, C.J.1. The following questions have been referred by the Board of Revenue (Appellate Tribunal) at the instance of the assessee under Section 44(1) of the M. P. General Sales Tax Act, 1958 (for short, the Act):'1. Whether under the facts and circumstances of the case, the sales amounting to Rs. 72,32,754.00 through the mediators were sales in the course of export out of the territory of India under Section 5(i) of the Central Sales Tax Act, 1956, and is exempted from sales tax?2. Whether under the facts and circumstances of the case, the Board of Revenue is justified in holding that to constitute an export sale effected by transfer of documents of title to the goods after such goods have crossed the customs frontier of India, under the second limb of Section 5(i) of the Central Sales Tax Act, 1956, there should be only two parties, i.e. an Indian seller and a foreign buyer?'2. The assessee is a public sector undertaking engaged in manufacture of pig iron and steel. The assess...


Feb 02 1995

Chandrika Dadubhai Vs. Rajaram Bawanideen and ors.

Court: Madhya Pradesh

Decided on: Feb-02-1995

Reported in: 1995(0)MPLJ610

ORDERN.P. Singh, J.1. This application, in revision is directed against the Order dated 16-11-1989 discharging the non-applicants Nos. 1 and 2, from the liability of the offences punishable under Section 307/34 of the Indian Penal Code and Section 25/27 of the Arms Act, passed by the Ilnd Additional Judge, to the Court of Sessions Judge, Satna in Sessions Trial No. 142/88.2. On 1-8-1988 at about midday, when the complainant Chandrika Prasad, had gone to his field to lay out the foundation of his farm house, the non-applicants along with their associates, variously armed with fire-arms, went there and non-applicant No. 1 shot at the complainant, causing various fire-arm injuries to him.3. On a report, lodged by the complainant, at the Police Station, a case under Sections 147, 148, 149, 323 and 307/34 of the Indian Penal Code was registered and charge-sheet under Sections 147, 148, 149, 325 and 307/34 of the Indian Penal Code was submitted against the non-applicants Nos. 1 and 2.4. Afte...


Feb 02 1995

Chandrika Vs. Rajaram

Court: Madhya Pradesh

Decided on: Feb-02-1995

Reported in: 1995CriLJ2587

ORDERN.P. Singh, J.1. This application, in revision is directed against the Order dated 16-11-89 discharging the non-applicants Nos. 1 and 2, from the liability of the offences punishable under Section 307/34 of the IPC and Section 25/27 of the Arms Act. passed by the IInd Addl. Judge, to the Court of Sessions Judge, Satna in Sessions Trial No. 142/88.2. On, 1-8-88 at about mid day, when the complainant Chandrika Prasad, had gone to his field to lay out the foundation of his farm house, the non-applicants along with their associates, variously armed with fire-arms, went there and non-applicant No. 1 shot at the complainant, causing various firearm injuries to him.3. On a report, lodged by the complainant, at the Police Station, a case under Sections 147, 148, 149, 323 and 307/34 of the IPC was registered and chargesheet under Sections 147, 148, 149, 325 and 307/34 of the IPC was submitted against the non-applicants Nos. 1 and 2.4. After, the cognizance, and commitment, the case came up...


Feb 01 1995

The M.P. State Road Transport Corporation Vs. the Industrial Court

Court: Madhya Pradesh

Decided on: Feb-01-1995

Reported in: [1995(70)FLR798]; (1996)ILLJ44MP; 1996MPLJ4

U.L. Bhat, C.J. and Rajeev Gupta, J. 1. Third respondent was an employee of the petitioner M.P. State Road Transport Corporation as Ticket Examiner in the Satna Depot. At the end of the disciplinary enquiry, he was dismissed from service on August, 20, 1973. He filed an application under Section 31 (3) of the M.P. Industrial Relations Act, 1960 before the Labour Court, Bhopal challenging the dismissal. The Labour Court held that the dismissal was wrong and directed reinstatement with full back wages. The Industrial Court dismissed the appeal filed by the employer. Hence this writ petition.2. The only contention urged in the writ petition is that the Labour Court, Bhopal which has territorial jurisdiction only in relation to Bhopal revenue district, had no jurisdiction to entertain and decide the application of the employee working in Satna district. At that relevant time, the Labour Court at Shahdol had territorial jurisdiction over Satna revenue district. It is therefore contended tha...


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