Court : Madhya Pradesh
Reported in : 1996ACJ968
S.K. Dubey, J.1. The appellants-claimants have filed Misc. Appeal No. 825 of 1995 for enhancement of the compensation awarded vide award dated 29.4.1995 in Claim Case No. 56 of 1991, passed by the Additional Motor Accidents Claims Tribunal, Satna. Misc. Appeal No. 714 of 1995 has been filed by the insurance company aggrieved of the said award.2. Facts giving rise to this appeal are thus:One Moolchand Sharma aged about 53 years who was employed in the Public Works Department of the State of Madhya Pradesh while going on scooter was hit by tanker bearing No. MIA 9581 driven by respondent No. 2, owned by respondent No. 1 and insured by respondent No. 3 in M.A. No. 825 of 1995, as a result of which he died instantaneously. The claimants are the widow of the deceased aged 48 years, 4 daughters aged 29 years, 27 years, 21 years and 19 years; and 4 sons aged 31 years, 25 years, 23 years and one Deepak Kumar. Out of the sons Pramod Kumar aged 31 is married while two daughters Nirmala and Prami...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]222ITR886(MP)
N.K. Jain, J.1. The applicant (the Commissioner of Income-tax, Bhopal) has filed this application under Section 250(2) of the Income-tax Act, 1961 (for short 'the Act'), seeking direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the following two questions said to be of law arising out of its order dated November 29, 1990, passed in ITA Nos. 491 and 537/Ind. of 1985 relating to the assessment for the assessment year 1980-81, for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the relief allowed by the Tribunal was on justifiable grounds ? (2) Whether, on the facts and in the circumstances of the case, the decision of the Tribunal was not perverse ?' 2. Briefly stated the facts of the case are that for the assessment year 1980-81, the non-applicant assessee filed a return declaring his income at Rs. 1,24,293 only. The Income-tax Officer however, assessed the total income at Rs. 9,23,700 making additions on various counts. Th...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1997)141CTR(MP)506
N. K. JAIN, J. :The applicant (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 following two questions said to be of law arising out of its order, dt. 29th November, 1990, passed in ITA Nos. 491 and 537/Ind. of 1985 relating to the assessment for the asst. yr. 1980-81, for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the relief allowed by the Tribunal was on justifiable grounds ?(2) Whether, on the facts and in the circumstances of the case, the decision of the Tribunal was not perverse ?'2. Briefly stated the facts of the case are that for the asst. yr. 1980-81, the non-applicant assessee filed a return declaring his income at Rs. 1,24,293 only. The ITO however, assessed the total income at Rs. 9,23,700 making additions on various counts. The assessee filed appeal before the CIT(A) who by his order, dt. 30th March, 1985, all...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]223ITR40(MP)
A.R. Tiwari, J. 1. The legal representative, Mrs. Ketayun Stedman, of the deceased/assessee, Mrs. Banoo E. Cowasji, has filed these applications under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), seeking direction to the Tribunal to state the cases and refer the common questions proposed in the applications and extracted below arising out of the orders passed by the Tribunal on July 27, 1990, in I. T. A. Nos. 1077, 1078, 1079 and 1080/Ind/85 for the assessment years 1969-70, 1970-71, 1971-72 and 1974-75, after rejection of the Applications Nos. 205 to 208/ Ind/90 by the Tribunal on December 10, 1990, presented under Section 256(1) of the Act, for our opinion :' (i) Whether, on the facts and circumstances of the case, and the material on record, the learned Tribunal was correct in law in holding that the Commissioner of Income-tax (Appeals) order dated August 12, 1985, nullifying the Income-tax Officer's rectification order under Section 154, dated September 21, 198...
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(1998)ACC376; 1998ACJ169; AIR1997MP172; 1997(1)MPLJ356
ORDERS.S. Jha, J.1. This order shall govern the disposal of Civil Revision Nos. 1978, 2009, 2010 and 2063 of 1995 also.2. In all these revisions, common question of law is involved whether the Claims Tribunal constituted under the Motor Vehicles Act has power to review its award under Order 47, Rule 1, C.P.C. in exercise of inherent powers.3. The applicant filed an application for review of the order passing interim award. This application for review under Order 47, Rule 1, C.P.C. has been rejected by the Additional Motor Accident Claims Tribunal holding that provisions of Order 47, Rule 1, C.P.C. are not applicable to the claim petition.4. Section 169 of the Motor Vehicles Act provides for the powers of the Claims Tribunal and procedure to be followed by it. Section 169 of the Act is reproduced below:'169. Procedure and powers of Claims Tribunal:-- (1) In holding any inquiry under Section 168, the Claims Tribunal may, subject to any rules that may be made in this behalf, follow such s...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]222ITR797(MP)
A.R. Tiwari, J.1. The applicant (Commissioner of Wealth-tax, Bhopal) has filed this application under Section 27(3) of the Wealth-tax Act, 1957 (for short 'the Act'), seeking direction to the Tribunal to state the case and refer the proposed two questions of law, as extracted below, arising out of the order dated January 17, 1990, passed by the Tribunal in WTA Nos. 36 and 65/Ind of 1989 relating to the assessment year 1986-87 for our opinion ;'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of the Commissioner of Wealth-tax (Appeals) holding that the value of the land should not be added while valuing the property on the rent capitalisation method ? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in confirming the order of the Commissioner of Wealth-tax (Appeals) holding that the interest rate of 11 per cent. should be applied on deposits received from ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(1996)DMC142
R.D. Shukla, J.1. This revision under Section 115 of the Cr.P.C. is directed against the order dated 13.1.93 of District Judge, Rajgarh (Biora) passed in Hindu Marriage Case No. 19/91, whereby the learned Judge has refused to stay civil proceedings.2. Brief history of the case is that non-applicant, who was married to applicant somewhere in January 90, has filed a petition under Sections 11 & 12 of Hindu Marriage Act for divorce and for return of property given to her during marriage. The respondent applicant (husband) made appearance and filed an objection that as the criminal proceeding is pending on same facts, the civil proceeding be stayed till disposal of the criminal case. The same did not find favour with the District Judge, hence, this revision.3. The contention of the learned Counsel for the applicant is that since applicant (here) is being prosecuted for an offence under Sections 420, 498A of the I.P.C. & the Dowry Prohibition Act on the complaint of non-applicant (wife) and...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996(0)MPLJ475
A.R. Tiwari, J.1. The appellant is aggrieved by the judgment delivered by 1st Addl. Judge to the Court of District Judge, Indore on 26-08-1972 on Reference made to it under Section 30 of the Land Acquisition Act, 1894 (for short the Act') registered as MJC No. 13/70.2. Briefly stated, the facts of the case are that the lands bearing survey Nos. 49, 57, 59, 60/1, 60/2, 61 and 62 situated at village Chitawad were acquired under the provisions of the Act on 27-05-1966. The main dispute as regards apportionment of the amount of compensation existed between the appellant and Respondent No. 1. The matter was, therefore, referred for decision of the Court under Section 30 of the Act. The claimants led evidence. The Trial Court, on evaluation of the evidence, held that Respondent No. 1 was entitled to share the amount of compensation proportionate to his land admeasuring 8.14 acres (Survey Nos. 60/2, 61 and 62) and the appellant was entitled to receive the amount of compensation concerning the...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1998]230ITR714(MP)
S.K. Kulshrestha, J.1. The Income-tax Appellate Tribunal of Jabalpur Bench, Jabalpur, has referred the following question of law at the instance of the Revenue :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that filing of the audit report in Form No. 10B with the return of income was not mandatory and filing of it at any stage during the course of the assessment proceedings was sufficient compliance of Clause (b) of Section 12A of the Income-tax Act, 1961 ?'2. The years of assessment involved in this case are 1982-83 and 1983-84. The assessee-trust filed returns of income for these two years on July 12, 1982, and July 12, 1983, respectively, but did not file audit reports with the return which were later filed on June 29, 1984. The Income-tax Officer holding that Clause (b) of Section 12A was mandatory, did not allow the claim for exemption to the assessee-trust under Section 11 in any of the two years by virtue of Section 12A.3. The...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]228ITR528(MP)
1. This is an application under Section 256(1) of the Income-tax Act, 1961, for calling for a reference and in pursuance of that, this reference was called for by this court and the following question of law has been referred by the Tribunal for answer of this court, which reads as under :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-firm was entitled to renewal of registration ?'2. The brief facts giving rise to this reference are thus : The assessee is a firm and the assessment year is 1978-79. The assessee-firm, Chuharmal Manghandas, general merchant, Neora, Raipur, was constituted by an instrument of partnership dated November 15, 1973, The details of the partners and their respective shares in the profits and losses of the business of the firm were as under :(1)Shri Lahrumal25 per cent.(2)Shri Matarmal25 per cent.(3)Shri Manghandas25 per cent.(4)Shri Harishchand25 per cent.3. Clause 11 of the said instrumen...
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