Madhya Pradesh Court January 1996 Judgments
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Kilpest India Ltd. Vs. Union of India (Uoi), Cbec and ors.
Court: Madhya Pradesh
Decided on: Jan-04-1996
Reported in: 1996(63)LC365(MP)
ORDER1. This L.P.A. has been filed against the order passed by the learned Single Judge on 14.12.1995.2. It is not necessary for us to go into detailed facts. Suffice it to say that the question which is seriously agitated before us is whether formulation of pesticides amounts to manufacturing process or not. Learned Single Judge declined to interfere in the matter and observed that the Appellate Authority shall consider the matter in detail about factual aspect in accordance with law and the learned Judge did not express any opinion on merits whether the mixing of chemicals for formulation of pesticides amounts to manufacture or not.3. Shri Shrivastava, learned Counsel for the appellant, submits that in fact in the original petition, the petitioner has challenged the Circular (Annexure P-7) issued by the Central Board of Excise and Customs as to whether dilution of technical grade pesticides by addition of solvents would amount to manufacture or not in exercise of the power Under Sect...
Smt. Sabina Alias Farida Vs. Mohd. Abdul Wasit
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: AIR1997MP25; 1997(1)MPLJ554
ORDERR.S. Garg, J. 1. The applicant-plaintiff being aggrieved by the order 21-2-92 passed in Civil Suit (unregistered) by the learned 1st Additional District Judge, Bhopal, directing the plaintiff to pay the proper Court-fee, has preferred this revision. 2. The brief facts necessary for the present revision are that the plaintiff claiming to be an owner and title holder prayed for a declaration that the House No. 25 (the suit house) belongs to her exclusively and the defendanthas no right and is not entitled to interfere with the possession of the plaintiff. For the purposes of the declaration the plaintiff valued the suit for Rupees Three lacs but, however, paid the fixed Court-fee under Schedule II, Article 17 of the Court-fees Act and for the purposes of the injunction valued it for Rs. 300/- and paid Court-fees Rs. 30/-, in all valued the suit for Rs. 3,00,300/- and paid Rs. 60/- as Court-fees. The learned trial Court before registration of the suit, while checking the plaint came ...
Commissioner of Income-tax Vs. Dhiraj Kumar and Co.
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: [1997]226ITR443(MP)
A.R. Tiwari, J. 1. The Commissioner of Income-tax, Bhopal, has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short the 'Act'), seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted question of law as proposed, arising out of the order dated July 12, 1991, passed in ITA No. 99/Ind. of 1990, for our opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the amended provisions of Section 43B were applicable to the assessment year 1985-86 when the said amendment was effective from April 1, 1988 ?'2. The non-applicant assessee derived income from adat in oil-seeds, etc., as also from the business on own account. It filed the return. In response to the notice under Section 143(2) of the Income-tax Act, the assessee produced the account books and filed the details and submitted explanations. The order of assessment for the ...
Commissioner of Income-tax Vs. H.H. Maharani Manekaraje Pawar
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: [1996]219ITR577(MP)
A.R. Tiwari, J.1. The Income-tax Appellate Tribunal, Indore, has referred question No. 1 at the instance of the Revenue and question No. 2 at the instance of the assessee for our answer :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that no capital gain arose to the assessee under Section 45 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that there was a transfer of shares by the assessee to his wife, within the meaning of Section 45 of the Act ?' 2. The facts lie in a narrow compass. The assessee gave 5,852 equity shares of Union Carbide and 1,637 equity shares of Chemical and Fibres, apart from cash and other properties to his wife in connection with an agreement to live apart in pursuance of a consent decree obtained from the competent court. According to the Income-tax Officer, the assessee transferred the above shares and other assets as capit...
Badri Prasad Rameshwar Prasad Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: (1996)133CTR(MP)410; [1996]219ITR441(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee and the following questions of law have been referred by the Tribunal for answer of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding reassessment under Section 147(b) ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of Rs. 2 lakhs was assessable under Section 69 ?' 2. The brief facts giving rise to this reference are as follows : The assessee is a registered-firm constituted by two brothers, Badri Prasad and Rameshwar Prasad, with equal shares. They are carrying on business at Katni as kachha aarti (commission agent) of grains. The assessee-firm follows Diwali year as the accounting year. The original assessment for the assessment year 1974-75 was made on October 30, 1975, by the Income-tax Officer, A-Ward, Katni. As against returned income of Rs. 38,680...
Ram Prashad and anr. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: 1997CriLJ1846
ORDERA.S. Tripathi, J.1. The two applicants were facing trial for the charges under Sections 376, 323 and 342 of the Indian Penal Code, on a case registered by Police Station Malanpur, district Bhind.2. During the course of the trial, when prosecutrix Smt. Gayitri Devi (PW. 1) was being examined in the Court, the trial Court on 8-1 -1994 stopped further cross-examination of the prosecutrix and passed the impugned order directing therein that an additional charge under Section 3(1)(xi) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 (for short, the 'Act') be also framed. The trial Court jumped over the matter and framed additional charge on 8-1-1994 under the Special Act and directed to proceed with the trial from that stage.3. The applicants are aggrieved by this order on the ground that the trial Court had no material at the stage when additional charge was framed that the prosecutrix belonged to Scheduled Casts or Scheduled Tribe and the charge frame...
Commissioner of Income Tax Vs. Dhiraj Kumar and Co.
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: (1997)137CTR(MP)567
ORDERA. R. TIWARI, J. :The CIT, Bhopal has filed this application under s. 256(2) of the IT Act, 1961 (for short the Act) seeking direction to the Tribunal, Indore, to state the case and refer the undernoted question of law as proposed, arising out of the order dt. 12th July, 1991 passed in ITA No. 99/Ind/90, for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amended provisions of s. 43B were applicable to asst. yr. 1985-86 when the said amendment was effective from 1st April, 1988 ?'2. The Non-applicant-assessee derived income from adat in oil-seeds etc., as also from the business on own account. It filed the return. In response to the notice under s. 143(2) of the IT Act, the assessee produced the account books and filed the details and submitted explanations. The order of assessment for the asst. yr. 1985-86 was passed under s. 143(3) /143(2)(a). The assessee filed the appeal No. IT-218/88-89/383 before...
National Insurance Company Limited Vs. Jagannath Prasad and ors.
Court: Madhya Pradesh
Decided on: Jan-03-1996
Reported in: 1(1998)ACC553
T.S. Doabia, J.Heard Counsel. An interim award was passed. The present petitioner that is, National Insurance Company Limited was asked to deposit a sum of Rs. 11,350, (i.e. 7,500 + Interest 3,850) towards no fault liability. According to the petitioner, final award has since been given by the Tribunal on 29th of July, 1994. Relying upon a decision, given by this Court reported as National Insurance Company, Jabalpur v. Thaglu Singh and Ors. : AIR1994MP177 , it has been argued that when owners have been directed to meet the liability for an accident then a further direction should also be given directing them to refund the amount paid by Insurance Company towards no fault liablity to the Insurance Company. Reliance is being placed on the following observations made by this Court.In these cases, there is no contention that the vehicles involved in the accidents are not covered by policies. There is also no dispute that the vehicles were involved in accidents and death followed as conseq...
Commissioner of Gift-tax Vs. Smt. Leeladevi Mutha and Patasibai Mutha
Court: Madhya Pradesh
Decided on: Jan-02-1996
Reported in: [1996]218ITR252(MP)
1. Both these references arise from the same order dated December 23, 1982, of the Income-tax Appellate Tribunal. The references have been made at the instance of the Revenue. For convenient disposal of these references, the facts given in M. C. C. No. 274 of 1987 are taken into consideration.2. The assessee was the partner of Jawanmal Anraj, Raipur, with 40 per cent. share of the profit. As a result of reconstitution of the partnership deed dated November 6, 1973, her share in the profit was reduced to 30 per cent. and the Gift-tax Officer held that as a result of settlement of the partnership, the assessee had forgone her share in the goodwill of the firm valued the same at Rs. 31,000. He relied upon the decision of the Madras High Court in CGT v. T. S. Shanmugham : [1977]110ITR237(Mad) . On appeal, the Appellate Assistant Commissioner of Income-tax set aside the order of the Gift-tax Officer. It was further held that there was no gift by the retiring partner to the continuing partne...
Commissioner of Gift Tax Vs. Smt. Leeladevi MuthA. (Cgt V. Patasibai M ...
Court: Madhya Pradesh
Decided on: Jan-02-1996
Reported in: (1996)136CTR(MP)186
ORDERBY THE COURT :Both these references arise from the same order dt. 23rd Dec., 1982 of the Tribunal. The references have been made at the instance of the Revenue. For convenient disposal of these references, the facts given in the MCC No. 274/87 are taken into consideration.2. The assessee was the partner of M/s Jawanmal Anraj, Raipur with 40% share of the profit. As a result of re-constitution of the partnership deed dt. 6th Nov., 1973, her share in the profit was reduced to 30% and the GTO held that as a result of settlement of the partnership, the assessee had forgone her share in the goodwill of the firm valued the same at Rs. 31,000. He relied upon the decision of the Madras High Court in CGT vs . T. S. Shanmugham : [1977]110ITR237(Mad) . On appeal, the Asstt. CIT set aside the order of the GTO. It was further held that there was no gift by the retiring partner to the continuing partners as the retiring partner had no right to future profits. Thereafter, Department filed an app...
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