Madhya Pradesh Court January 1996 Judgments
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Commissioner of Wealth Tax Vs. Meghji Girdharilal.
Court: Madhya Pradesh
Decided on: Jan-12-1996
Reported in: (1996)134CTR(MP)328
ORDERA. R. TIWARI, J. :These connected five reference applications, presented by the CWT, Bhopal under s. 27(3) of the WT Act, 1957, raise a common question of law as extracted below :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that s. 5(1)(viii) of the WT Act, 1957 would be applicable to the assessees case for the asst. yr. 1966-67 to 1970-71 ?'2. Briefly stated, the facts of the case are that the value of certain gold ornament/silver ornaments weighing 20.200 kgs. was included by the WTO in computation of wealth of the assessee. The assessee filed an appeal before the CWT(A). The appellate authority held that the gold ornament/silver ornaments weighing 20.200 kgs. belonged to three ladies, namely, Dirsubai, Laxmibai and Chandrabai and as such they were entitled for personal or household use within the meaning of s. 5(1)(viii) of the WT Act, 1957. He, therefore, deleted this property from the wealth of the assessee. Against this a...
Commissioner of Wealth-tax Vs. Meghji Girdharilal
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: [1996]220ITR357(MP)
A.R. Tiwari, J.1. These connected five reference applications, presented by the Commissioner of Wealth-tax, Bhopal, under Section 27(3) of the Wealth-tax Act, 1957, raise a common question of law as extracted below :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that Section 5(1)(viii) of the Wealth-tax Act, 1957, would be applicable to the assessee's case for the assessment years 1966-67 to 1970-71?'2. Briefly stated, the facts of the case are that the value of certain gold ornament/silver ornaments weighing 20.200 kgs. was included by the Wealth-tax Officer in the computation of wealth of the assessee. The assessee filed an appeal before the Commissioner of Wealth-tax (Appeals). The appellate authority held that the gold ornament/silver ornaments weighing 20.200 kgs. belonged to three ladies, namely, Birsubai, Laxmibai and Chandrabai, and as such they were intended for personal or household use within the meanin...
Commissioner of Income-tax Vs. Ashok Pal Daga
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: [1996]220ITR435(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 proposed question of law, as extracted below, to this court arising out of its order dated July 8, 1994, passed in I. T. A. Nos. 288 and 781/(Ind) of 1992 :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the assessee did not earn income from arranging hawala or bogus entries of credit for a third party ?'2. Briefly stated, the facts of the case are that the non-applicant-assessee furnished a return on March 4, 1990. The assessment was made under Section 143(3) of the Act on March 17, 1992. The business and residential premises of the assessee were searched in January, 1989. The premises of certain other assessees connected with this assessee were also searched. The first ap...
Baburam and ors. Vs. Mahila Sudharani and ors.
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: 1997(1)MPLJ313
ORDERT.S. Doabia, J.Shri R. K. Shrivastava, Advocate for the petitioners.Shri Lokendra Gupta, Advocate for the respondents Nos. 8 to 10.Shri K. B. Chaturvedi, Advocate for the State.Heard counsel.1. The brief facts which have led to the filing of this petition under Article 227 of the Constitution of India be noticed.2. A suit was filed by one Kamal Singh. He died during the pendency of the litigation. His legal heirs were brought on the record. During the pendency of the trial, an application was preferred under Order 1, Rule 10 of the Code of Civil Procedure, 1908, by the present respondents Nos. 8 to 10, Ramprakash, Dhaniram and Ashok Kumar. It was pleaded that on 5th of March, 1991, a part of the land measuring 45' x 21' stood alienated in their favour. The sale was said to have been made by Kamal Singh. On the basis of this plea, these persons wanted to come on record. This application was rejected by the trial Court. A revision was preferred. This has been allowed. It is against ...
Lallusingh S/O Jagdishsingh Samgar Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: 1996(0)MPLJ452
R.D. Shukla, J.1. The appeal is directed against the Judgment and Order dated 29-4-1989 of Vth Additional Sessions Judge, Ujjain, passed in Sessions Trial No. 94/87. whereby the accused-appellant has been convicted under Section 302, Indian Penal Code for having committed murder of his wife Sushilabai on 29-1-1987 by setting her to fire in his residential place, Rishi Nagar, Ujjain and sentenced to imprisonment for life.2. This is not in dispute that Sushilabai d/o Ramnathsingh was married to accused, 12 to 14 years prior to the incident. Both of them were residing together at Rishi Nagar, Ujjain. Five children were born out of the wedlock. Three children were living along with them and the two children were living with their grand-parents. Sushilabai was admitted with serious burn injuries in Ujjain hospital and, thereafter, she died on the intervening night of 3rd and 4th February, 1987.3. The prosecution story, in brief, is that the accused and his wife Sushilabai (deceased) were ha...
New India Assurance Co. Ltd. Vs. Nasir HussaIn and ors.
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: II(1997)ACC167
S.B. Sakrikar, J.1. This letters patent appeal under Clause 10 of the Letters Patent is directed against the order and judgment dated 30.10.1990 rendered by the learned single Judge of this Court in Misc. Appeal No. 163 of 1988, thereby awarding the compensation in favour of the respondent Nos. 3 and 4, claimants, of Rs. 36,500/- along with interest at the rate of 12 per cent per annum from the date of filing of the claim petition till realisation of the amount. Learned single Judge held the appellant insurance company jointly and severally liable to pay the compensation along with the respondent Nos. 1 and 2, owner and driver of the vehicle.2. The facts in brief are that on 7.1.1986 at about 12.15 p.m. Abhaykumar, aged 10 years, was going with his class mates from his school at the playground for attending some function. At the relevant time, a bus bearing registration No. MPF 7789, owned by the respondent No. 1, being driven by the respondent No. 2, rashly and negligently, hit the sa...
Lallusingh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jan-11-1996
Reported in: 1996CriLJ2705
R.D. Shukla, J.1. The appeal is directed against the judgment and Order dated 29-4-1989 of Vth Additional Sessions Judge, Ujjain, passed in Sessions Trial No. 94/87, whereby the accused-appellant has been convicted under Section 302, IPC for having committed murder of his wife Sushilabai or 29-1-87 by setting her to fire in his residential place Rishi Nagar, Ujjain and sentenced to imprisonment for life.2. This is not in dispute that Sushilabai d/c Ramnathsingh was married to accused, 12 to 14 years prior to the incident. Both of them were residing together at Rishi Nagar, Ujjain. Five children were born out of the wed-lock. Three childrer were living along with them and the two childrer were living with their grand-parents. Sushilabai was admitted with serious burn injuries in Ujjain Hospital and, thereafter, she died on the intervening nigh of 3rd & 4th February 1987.3. The prosecution story, in brief, is that the accused and his wife Sushilabai (deceased) were having strained relati...
Gwalior Sugar Co. Ltd., Dabra Vs. Union of India (Uoi) Through General ...
Court: Madhya Pradesh
Decided on: Jan-10-1996
Reported in: AIR1996MP219; 1996(0)MPLJ359
D.M. Dharmadhikari, J.1. This Letters Patent Appeal under Clause 10 of the Letters Patent, has been preferred against the judgment dated 31-1-1991, passed by Dr. T.N. Singh, J. (as he then was), dismissing the appellant/plaintiffs suit as barred by the provisions of the Indian Railways Act, 1989 (repealed by the provisions of the new Act of the same name of the year 1989) for short, the 'Act'. The learned single Judge also dismissed the suit for refund of alleged excess shunting charges levied by the Railways on the ground of non-compliance of Section 80 of the Code of Civil Procedure.2. The facts necessary for decision of the appeal are as under. The appellant Gwalior Sugar Company, Ltd. Dabra (for short, the 'Company') has a railway siding, partly constructed by it out of its expenses connecting with the Railways for transaction of its goods. The siding facility was given by the Railways under a written agreement entered into between them on 12-7-1941. Clause 12 of the said Agreement...
Commissioner of Wealth-tax Vs. Smt. Premlata C. Lunkad,
Court: Madhya Pradesh
Decided on: Jan-10-1996
Reported in: [1996]220ITR128(MP)
A.R. Tiwari, J. 1. These eight reference applications have been filed by the Commissioner of Wealth-tax, Bhopal, under Section 27(3) of the Wealth-tax Act, 1957, and raise common facts and common questions of law for our consideration. In all these eight applications the undernoted common questions of law have been proposed for our direction to the Tribunal to state the case and to refer the same for our answer :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that in view of the decision of the Supreme Court in Maya Rani Punj, the penalty for default under Section 18(1)(a) was required to be computed in accordance with the provisions of amended law even in respect of default for the period prior to the amendment made with effect from April 1, 1976 (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not considering that the default of non-submission of return continues from mo...
Commissioner of Wealth-tax Vs. Maharaja Bahadur Singh Kasliwal and anr ...
Court: Madhya Pradesh
Decided on: Jan-10-1996
Reported in: [1996]220ITR319(MP)
A.R. Tiwari, J.1. At the instance of the Commissioner of Wealth-tax, Bhopal, vide Reference Applications Nos. 116 and 117/(Ind) of 1986, for the assessment years 1982-83 and 1983-84, Reference Applications Nos. 118 to 121/(Ind) of 1986 for the assessment years 1980-81 to 1983-84, Reference Applications Nos. 122 to 125/(Ind) of 1986 for the assessment years 1980-81 to 1983-84, Reference Applications Nos. 126 to 129/(Ind) of 1986 for the assessment years 1980-81 to 1983-84, Reference Applications Nos. 130 to 13S/(Ind) of 1986 for the assessment years 1980-81 to 1983-84 and Reference Application No. 201/(Ind) of 1982 for the assessment years 1969-70 to 1977-78, arising out of W. T. A. Nos. 23 and 24/(Ind) of 1985, W. T. A. Nos. 25 to 28/(Ind) of 1985, W. T. A. Nos. 11 to 14/(Ind) of 1985, W. T. A. Nos. 15 to 18/(Ind) of 1985, W. T. A. Nos. 19 to 22/(Ind) of 1985, and W. T. A. Nos. 172 to 180/(Ind) of 1981, respectively, all decided on July 17, 1985, July 16, 1986, and July 20, 1983, the T...
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