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Madhya Pradesh Court November 1996 Judgments

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Nov 15 1996

Central Bank of India Vs. Nemichand Harilal JaIn and ors.

Court: Madhya Pradesh

Decided on: Nov-15-1996

Reported in: 1997(2)MPLJ646

ORDERS.B. Sakrikar, J.1. The applicant/plaintiff has directed this petition against the order dated 20-8-1992; rendered by X Additional Judge to the Court of District Judge, Indore in Civil Suit No. 115-B/88; thereby dismissing the application filed on behalf of the plaintiff/applicant Under Section 151 of the Code of Civil Procedure (for short, 'the Code'), seeking revocation of the order dated 19-8-1982, whereby the plaintiff/applicant's suit was stayed during the pendency of the criminal proceedings against the NA/defendants.2. Facts of the case, in brief, are that the applicant/plaintiff filed a suit against the defendant/NAs/borrower and guarantors (Transport Company and Insurance Company) for the recovery of the loan advanced to NA Nos. 1 and 2. After filing of the written statement, the defendants have filed the application before the trial Court for stay of the suit on the ground that some criminal proceedings are pending against them with regard to same transaction. The trial ...


Nov 07 1996

ishadey and ors. Vs. Bharosi and ors.

Court: Madhya Pradesh

Decided on: Nov-07-1996

Reported in: I(1997)ACC525; 1998ACJ468

A.S. Tripathi, J.1. These four appeals arise out of the judgment and award dated 1.5.1992 passed by the Motor Accidents Claims Tribunal, 1st Additional District Judge, Shivpuri, whereby the Tribunal has awarded the compensation of Rs. 48,600 to the heirs of the deceased Bansi. Rate of interest allowed was 10 per cent per annum. For three other persons, who are injured in the accident, the Tribunal had allowed Rs. 15,000/- to each of the injured appellants in the three connected appeals, viz., M.A. Nos. 237, 238 and 242 of 1992. The rate of interest allowed was 10 per cent per annum.2. All the four appeals are connected together and they are being disposed of by this common judgment. Misc. Appeal No. 226 of 1992 shall be the leading case.3. An accident had taken place on 7.7.1985 with truck No. MPW 8476 driven by respondent No. 1 Bharosi. The truck turned turtle and Bansi died on the spot. Three other appellants Chironji, Prabhu and Brijmohan were injured.4. The Tribunal after framing n...


Nov 06 1996

Indian Poultry Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Nov-06-1996

Reported in: (1997)138CTR(MP)382; [1998]230ITR909(MP)

1. This is a reference under Section 256(1) of the Income-tax Act at the instance of the assessee and the following questions of law have been referred by the Tribunal for answer by this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee, being not an industrial undertaking, it is not entitled to deduction under Section 80I of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is not entitled to deduction under Sections 80HH and 80I of the Income-tax Act, 1961, as an industrial undertaking ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not following the decision of the Andhra Pradesh High Court in the case of Sri Venkateswara Hatcheries (P.) Ltd. : [1988]174ITR231(AP) which was favourable to the assessee, particularly when there was no decision of jurisdic...


Nov 06 1996

Commissioner of Wealth-tax Vs. Parmanand Bhai Patel

Court: Madhya Pradesh

Decided on: Nov-06-1996

Reported in: [1997]225ITR915(MP)

A.K. Mathur, C.J. 1. This is a reference under the Wealth-tax Act, 1957, at the instance of the Revenue. The following two questions of law have been referred for disposal by this court : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law to hold that the assessments for the assessment years 1964-65 to 1974-75 made by the Assessing Officer on January 27, 1987, were barred by limitation 2. Whether the Tribunal was justified to hold that the fresh assessments made by the Assessing Officer for the assessment years 1964-65 to 1974-75 on January 27, 1987, were barred by limitation ?' 2. The assessee, Shri Parmanand Bhai Patel, was a partner in the firm, Mohanlal Hargovinddas, and had a 50 per cent. share therein. He retired therefrom on October 24, 1963, and the remaining partners were Shri Shravan Kumar Patel and Smt. Ujjambai. An agreement was entered into between the assessee on the one hand and the remaining two partners on the other, pro...


Nov 06 1996

Commissioner of Income-tax Vs. Vippy Solvex Products (P) Ltd.

Court: Madhya Pradesh

Decided on: Nov-06-1996

Reported in: (1998)144CTR(MP)235

ORDERN. K. JAIN, J. :The CIT, Bhopal has made application under S. 256 of the IT Act, 1961 (for short, the Act) seeking direction to the Tribunal, Indore Bench, Indore, to state the case and refer the undernoted question said to be of law for the opinion of this Court :'Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in allowing development rebate on plant and machinery for which agreement to supply was entered into on 28th December, 1973.'2. The assessment year involved is 1975-76. The AO disallowed the claim of the respondent-assessee for development rebate on the ground that there was no valid contract for supply of machinery prior to 1st December, 1973. In appeal, CIT(A) confirmed the disallowance. However, in second appeal (ITA No. 662/Ind/88), the Tribunal vide its order dt. 17th September, 1993, allowed the claim of the assessee observing :'We have carefully perused the records and considered the rival submissions. It is well accepted pr...


Nov 05 1996

Commissioner of Income-tax Vs. Vippy Solvex Products P. Ltd.

Court: Madhya Pradesh

Decided on: Nov-05-1996

Reported in: [1998]230ITR92(MP)

N.K. Jain, J.1. The Commissioner of Income-tax, Bhopal, has made an 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 Bench, Indore, to state the case and refer the undernoted question said to be of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing development rebate on plant andmachinery for which agreement to supply was entered into on December 28, 1973?'2. The assessment year involved is 1975-76. The Assessing Officer disallowed the claim of the respondent-assessee for development rebate on the ground that there was no valid contract for supply of machinery prior to December 1, 1973. In appeal, the Commissioner of Income-tax (Appeals) confirmed the disallowance. However, in second appeal (ITA No. 662/Ind of 1988), the Tribunal vide its order dated September 17, 1993, allowed the claim of the as...


Nov 05 1996

Ram Lubhaya Sehgal Vs. State of M.P. and ors.

Court: Madhya Pradesh

Decided on: Nov-05-1996

Reported in: 1997(2)MPLJ312

ORDERC.K. Prasad, J.1. By this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks issuance of an appropriate writ directing respondent No. 2 to renew the lease in pursuance of the order dated 28-11-1995, passed by the Commissioner in Appeal No. 263/94-95 (Annexure A).2. Short facts giving rise to the present petition are that the petitioner was granted a quarry lease for extraction of limestone as minor mineral over an area of 5 acres in village Gouraiya, tahsil Maihar, district Satna for a period from 17-6-1975 to 16-6-1985. The aforesaid quarry lease was renewed for a further period often years from 17-6-1985 to 16-6-1995. The petitioner applied for renewal of the said quarry lease and the Collector by order dated 6-6-1995 rejected the application filed by him. Aggrieved by the rejection of the application for renewal the petitioner filed an appeal before the Commissioner who by his order dated 28-11-1995 set aside the order of the Collector and ...


Nov 02 1996

Narendra Surana Vs. State of M.P.

Court: Madhya Pradesh

Decided on: Nov-02-1996

Reported in: 1997(2)MPLJ148

ORDERJ.G. Chitre, J.1. This order shall also govern the disposal of Misc. Criminal Case Nos. 3062 of 1996, Chandrashekhar Dagaonkar v. State of M.P., 3313 of 1996, Prabhakar Kale v. State of M.P., 3379 of 1996, Rajendra Kumar Goel v. State of M.P., 3425 of 1996, Manmohansingh Bais v. State of M.P., 3435 of 1996, Ashok Kumar Baijal v. State of M.P., 3441 of 1996, Ramesh Chandra Sankhla v. State of M.P., 3442 of 1996, Jagdish Sharma v. State of M.P. and 3465 of 1996, Amritlal Patel v. State of M.P.2. These are applications Under Section 439 of Criminal Procedure Code, 1973 (for short the Code) for grant of bail. The applicants-accused who are Government or semi-Government servants, contractors are indicted for crimes revolving around provisions of Sections 201, 409, 420, 467, 468, 471, read with Section 120B of Indian Penal Code. Some of the applicants-accused who are Government servants are also being prosecuted for offences punishable under provisions of Sections 13(1)(c), 13(d), (ii),...


Nov 01 1996

State of Madhya Pradesh Vs. Nisar Ahmad

Court: Madhya Pradesh

Decided on: Nov-01-1996

Reported in: 1997CriLJ3055

Shacheendra Dwivedi, J.1. In this appeal, the State has challenged the order of acquittal of respondent, of the charge Under Section 302, I.P.C.2. According to the prosecution version, on 5-6-1984, the deceased had gone to a flour-mill in village Sabalgarh. While he was returning back, it was stated that he was assaulted by the respondent at about 3.00 p.m. Two injuries were caused on the abdominal part and one on the neck. The deceased was removed to Sabalgarh Hospital. The police on getting information, on telephone that there was some incident near the flour-mill, had reached the spot and when the injured was not found, the Sub-Inspector Dohre, the Investigating Officer, went to the Hospital. The deceased was fully conscious at that time. The report lodged by the deceased was taken down by Sub-Inspector Dohre (PW 8) as Dehati Nalishi and was sent to the Police-Station for kaimi. The accused was named in F.I.R.3. The doctor on the examination of his injuries found his condition to be...


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