Madhya Pradesh Court January 1996 Judgments
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Commissioner of Income-tax Vs. H.H. Lokendra Singh
Court: Madhya Pradesh
Decided on: Jan-23-1996
Reported in: (1996)134CTR(MP)149; [1997]227ITR638(MP)
A.R. Tiwari, J. 1. In compliance with the directions issued by this court on August 2, 1988, in Miscellaneous Civil Case No. 131 of 1987, presented by the applicant-Department under Section 256(2) of the Income-tax Act (for short the 'Act'), the Tribunal stated the case and referred the undernoted question of law for our opinion : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting from the total income of the assessee the capital gains amounting to Rs. 1,03,609 ?' 2. The facts lie in a narrow compass. 3. The non-applicant-assessee was assessed in the status of an individual in the year 1976-77. The previous year ended on March 31, 1976. The assessee was the sole owner of 'Lokendra Bhawan'. The assessee sold the land appurtenant to this Bhawan into plots for a total consideration of Rs. 1,42,836. After deduction of the brokerage fee, cost of acquisition and cost of development, the Income-tax Officer computed the total gain arisin...
Quality Steel and Forging Limited Vs. Customs, Excise and Gold (Contro ...
Court: Madhya Pradesh
Decided on: Jan-23-1996
Reported in: 1996(54)ECC140
ORDERA.R. Tiwari, J1. The unsuccessful petitioner is the appellant in this Letters Patent Appeal, presented under Clause X of the Letters Patent against the order dated 15.11.1995 passed by the learned Single Judge of this Court in Writ Petition No. 1467 of 1995 thereby dismissing the petition of the appellant.2. Facts lie in a narrow compass. The petitioner had filed the petition under Article 226 of the Constitution of the India against the order dated 29.08.1995 passed by respondent No. 1 in an appeal under Section 35 of the Central Excises and Salt Act, 1944. Along with the said appeal, the appellant had also filed an application under Section 35F of the said Act with a prayer that during pendency of appeal the recovery proceedings of the sum of Rs. 28,89,901.-00 be stayed. After hearing the parties, respondent No. 1 allowed the prayer in part and directed that on payment of Rs. l0,00,000.-00 the recovery of balance amount of duty and penalty shall remain in abeyance till the pende...
Commissioner of Income Tax Vs. Omprakash Premchand and Co.
Court: Madhya Pradesh
Decided on: Jan-23-1996
Reported in: (1996)134CTR(MP)342
ORDERA. R. TIWARI, J. :On the applications, presented by the CIT, Bhopal under s. 256(1) of the IT Act, 1961 and registered as RA Nos. 39, 40 and 41/Ind/86 arising out of the orders passed in ITA Nos. 814, 815 and 816/Ind/86, pertaining to asst. yrs. 1977-78, 1978-79 and 1979-80, the Tribunal, Indore has referred the undernoted question for our opinion :'Whether, on the facts and in the circumstances, the Tribunal is justified in law in holding that the firm was liable to be assessed as a registered firm in respect of assessment years under consideration ?'2. Facts lie in a narrow compass. The assessee is a firm. It came into existence for the first time for the accounting period beginning on 1st April, 1975 and ending on 31st March, 1976 with 17 partners constituting it. The said partnership was evidenced by a deed of partnership dt. 15th Sept., 1975. For financial year 1975-76, the firm was granted an excise licence for Ujjain Group of country liquor shops in an auction held in Febru...
The Oriental Fire and General Insurance Company Ltd. Vs. Smt. Shahjeha ...
Court: Madhya Pradesh
Decided on: Jan-22-1996
Reported in: 1996ACJ722; AIR1997MP1; 1997(1)MPLJ189
S.C. Pandey, J.1. This is an appeal under Section 110-D of Motor Vehicles Act, 1939 (hereinafter referred to as 'the Act'), against the award dated 15-10-87, passed by the Motor Accident Claims Tribunal, Betul (hereinafter referred to as the 'Claims Tribunal') in Claim Case No. 9/84 whereby an award of Rs. 48,400/- has been passed against the appellant and respondents Nos. 14and 15 jointly and severally, in favour of Respondents Nos. 1 to 13. The respondents, aforesaid are liable to pay interest at the rate of 12% from 4-5-84 till realisation on' the aforesaid amount. The other connected Miscellaneous Appeal No. 1-7/88 arises out of the award dated 15-10-87 in Claim Case No. 8/84 passed by the same Claims Tribunal. The award given in this case amounts to Rs.48,400/-against the appellant and respondents Nos. 6 and 7 jointly and severally with interest at the rate of 12% from 18-4-84 in favour of respondents Nos. 1 to 5. In both these appeals common question of facts and law arise. The c...
Smt. Ramabai and ors. Vs. Harbilas and ors.
Court: Madhya Pradesh
Decided on: Jan-22-1996
Reported in: AIR1997MP90; 1996(0)MPLJ1118
Shacheendra Dwivedi, J.1. This appeal has been preferred by the defendants against the judgment and decree of the lower Appellate Court which has confirmed the judgment and decree of the trial Court.2. Respondent-plaintiff Harbilas had filed a suit against deceased defendant Baboo Lal, the father of the appellants and respondent No. 2, for the restoration of possession of the two rooms and for mesne profits with the allegation that he had purchased the suit house from Baboo Lal. It was alleged that in the suit house at that relevant time one Devi Shankar was occupying two rooms. Later on those two rooms having been vacated by Devi Shankar, it was'alleged in the plaint that the two rooms were taken possession of by defendant Babu Lal. Since possession was not being handedover, hence the suit was filed.3. The suit of the plaintiff-respondent was dismissed by the trial Court and, therefore, an appeal bearing No. 89-A/71 was preferred by the respondent-plaintiff. The plaintiff had later on...
Rajkumar Gadpayle Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jan-22-1996
Reported in: AIR1997MP85; 1997(1)MPLJ466
ORDERS.K. Dubey, J.1. Petitioners in all the aforesaid petitions having passed Entrance Test Examination, 1995 successfully, conducted by the Professional Examination Board of Madhya Pradesh (for short 'Board') for seeking their admission in B.V. Sc. and A.H. 5 years degree course in any of the Colleges of the State of Madhya Pradesh, were denied admission for academic session 1995-96, on the ground that they are not eligible in view of the orders of the State Government, Agriculture Department, No. B-4-46/95/14-2-dated 8-4-1995 and the order in continuation No. 8-4-46/94/14-2 dated 17-8-1995 (Annexure Rule 1-A and Annexure P.8 of W.P. No. 2943 / 95), as the petitioners do not belong to the category of 'Krishak' having not studied and passed two examinations from rural area out of the Primary, Middle, High School and Higher Secondary School Examination. Hence the petitioners have approached this Court by their separate writ petitions under Arts. 226/227 of the Constitution of India for...
Fatehchand Moonat Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Jan-19-1996
Reported in: [1996]220ITR369(MP)
N.K. Jain, J.1. This order shall dispose of all the aforesaid three revisions as the facts of the cases giving rise to these revisions are similar and the parties are also common.2. The applicant is the 'karta' of his Hindu undivided family carrying on business in the name and style 'Fatehchand Moonat'. During the assessment years 1974-75, 1975-76 and 1976-77, the applicant fell into arrears of income-tax to the tune of Rs. 48,739 plus interest. While these arrears were still outstanding the applicant sold away a plot of land measuring 19,000 sq. ft. to one Mahaveer Plastic Industries for a sum of Rs; 45,000 on March 27, 1980. Admittedly, the sale proceeds were not utilised for making the payment of tax. The income-tax authorities treating the sale as not being made for the 'fair market value' started acquisition proceedings under Chapter XX-A of the Income-tax Act, 1961. After enquiry, the proceedings were however, dropped on July 21, 1986. The authorities then filed three complaints ...
Dhar Jilla Sahakari Bhoomi Vikas Bank Maryadit Vs. Labour Court Indore ...
Court: Madhya Pradesh
Decided on: Jan-19-1996
Reported in: (1996)IILLJ1065MP; 1996(0)MPLJ537
ORDERA.K. Mathur, Ag. C.J.1. The petitioner by this writ petition has prayed that the award dated April 30, 1984 (Annexure G) passed by the Labour Court may be quashed.2. The brief facts giving rise to this petition are thus: The petitioner Dhar Jilla Sahakari Bhoomi Vikas Bank Maryadit (hereinafter referred to as the Bank) is a Co-operative Society constituted and registered under the M.P Co-operative Societies Act, 1960 (hereinafter referred to as the Act). The petitioner-Bank is authorised to carry on banking business and falls in the class of Land Development Banks. The respondent No. 1 is the Labour Court constituted under Section 7 of the Industrial Disputes Act, 1947 (hereinafter referred to as the I.D. Act). The Bank being constituted as a Co-operative Society, is governed and regulated by the provision of the Act, 1960 and Rules framed thereunder. Section 55 of the Act authorises the Registrar of the Cooperative societies to frame Rules governing the terms and conditions of th...
Mamta Vs. Yogendra
Court: Madhya Pradesh
Decided on: Jan-19-1996
Reported in: I(1996)DMC652
A.R. Tiwari, J.1. The unsuccessful non-applicant has filed this Miscellaneous Appeal under Section 47 of the Guardian and Wards Act against the order dated 19.1.1990 passed by VIII Additional Judge to the Court of District Judge, Indore in Gruadian Case No. 28/89 thereby declaring the respondent as guardian of minor son Hemant and directing the appellant to hand-over this minor to the respondent,2. Facts lie in a narrow compass.The appellant was married to respondent on 18.4.1987. Hemant was born to them. The wedlock turned out to be deadlock. The dispute arose as to who should keep the minor child. The respondent filed the application under Section 25 of the Guardian and Wards Act before the Trial Court. The Trial Court heard both sides and passed the aforesaid order. Aggrieved, the wife has filed this miscellaneous appeal.3. None appeared for the appellant to press this appeal. Mr. R.N. Gupta, learned Counsel appeared for the Respondent. He submitted that Hemant is now about eight ye...
JalaluddIn S/O NooruddIn and anr. Vs. Hanifa Maqbool
Court: Madhya Pradesh
Decided on: Jan-19-1996
Reported in: 1996(0)MPLJ948
R.S. Garg, J.1. By the impugned order the learned Rent Controlling Authority has rejected the applicant's application filed under Order 9, Rule 7, Civil Procedure Code read with Section 23 (c) of M. P. Accommodation Control Act, 1961 on 20-12-1994 in Case No. 9/R.C.A./93. Smt. Choudhary submitted that the applicant-tenant could not appear on 29-3-1994 and the Rent Controlling Authority passed an ex parte order and fixed the case for recording ex parte evidence on 4-4-1994. The case was thereafter adjourned to 9-5-1994. The applicant moved an application for setting aside the ex parte order under Section 23 (c) of the Act on the ground that the non-applicant No. 1 had gone to Delhi on 29-3-1994 and the non-applicant No. 2 was unwell on 29-3-1994, therefore, both the applicants could not attend the Court. The said application was supported by the medical certificate. The said application was contested by the non- applicant. The learned Rent Controlling Authority after hearing the parties...
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