Madhya Pradesh Court February 1996 Judgments
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Sukhdevibai Wd/O Ramnarayan (Since Deceased Through L.Rs.) Vs. Haricha ...
Court: Madhya Pradesh
Decided on: Feb-26-1996
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...
Collector of Central Excise Vs. Niranjan Prasad
Court: Madhya Pradesh
Decided on: Feb-26-1996
Reported in: 1997(57)ECC123
ORDERA.R. Tiwari, J.1. At the instance of the applicant (Collector of Central Excise, Indore), the Tribunal [Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi] has stated the case and referred the under-noted questions of law under Section 82B of the Gold (Control) Act, 1968, arising out of the order passed in Appeal No. G/191/85-NR connectible with G/Ref/68-NRB for our opinion:-- (1) Whether the primary as defined in Section 2(r) of the Gold (Control) Act, 1968 require to conform to the fineness specified for a standard gold bar as defined in Section 2(u) as held by the Tribunal? or(2) Whether it is any gold of not less than 9 carats purity, in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires? (3) Whether remnant of gold left over after manufacture of ornaments can be deemed to be broken piece of ornament covered within the definition of 'ornaments' in Section 2(p)? 2. We have heard Shri B...
Commissioner of Income Tax Vs. Shri Devradhan Madhavlal Genda Trust.
Court: Madhya Pradesh
Decided on: Feb-26-1996
Reported in: (1998)147CTR(MP)461
S. K. KULSHRESTHA, J. :The 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 cl. (b) of s. 12A of the IT 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 12th July, 1982, and 12th July, 1983, respectively, but did not file audit reports with the return which were later filed on 29th June, 1984. The ITO holding that cl. (b) of s. 12A was mandatory, did not allow the claim for exemption to the assessee-trust under s. 11 in any of the two years by virtue of s. 12A.3. The assessee filed an appeal before the AAC contending that it was ...
Commissioner of Income-tax Vs. Smt. Raniraj Kaur
Court: Madhya Pradesh
Decided on: Feb-24-1996
Reported in: [1996]222ITR665(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the 'I. T. Act'), at the instance of the Revenue 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 justified in holding that the Commissioner had no jurisdiction to revise the assessment order under Section 143(1) of the Income-tax Act, 1961 ?'2. The year of assessment involved is 1980-81, the previous year ending March 31, 1980. The assessment of income of the assessee was completed by the Income-tax Officer on March 31, 1983. The said assessment order was served upon the assessee on February 10, 1984, i.e., to say about 10 months after the passing of the assessment order. The assessee made an application on February 13, 1984, in Form No. 6A in accordance with Rule 14B of the Income-tax Rules, objecting to the said assessment under Section 143(2...
State of Madhya Pradesh Vs. Khizar Mohammad and ors.
Court: Madhya Pradesh
Decided on: Feb-24-1996
Reported in: 1996(0)MPLJ1007
ORDERFakhruddin, J.1. This matter has come up before us on reference made by Hon'ble the Chief Justice in view of the contrary opinions referred in two Single Bench decisions rendered in Shridhar Shastri v. Prakashwati, Cri. Misc. Case No. 2194/1980, decided on 16-8-1990, reported in 1990 (II) MPWN 185 by Hon'ble Shri Gulab Gupta, J. as he then was, and the other decision of Hon. Shri D. M. Dharmadhikari, J. passed in Cri. Rev. No. 608/1991 decided on 17-3-1992 reported in 1993 (I) MPWN 186, Vijay Rao v. State of M.P. and the following question has been referred :-'Whether it is obligatory to move the Court of Session first before asking the High Court for exercise of the revisional jurisdiction under Section 397(1) of the Criminal Procedure Code?'Section 397 of the Code of Criminal Procedure, 1973 gives an option to an aggrieved party to approach High Court or the Sessions Judge. The question involved is of general importance and of day to day recurrence.2. Brief facts of the case are...
Commissioner of Income Tax Vs. Dhananjay Rao Jadhav.
Court: Madhya Pradesh
Decided on: Feb-24-1996
Reported in: (1997)137CTR(MP)129
ORDERD. M. DHARMADHIKARI, J. :A question of law has been referred for answer by this Court under s. 256(1) of the IT Act, 1961, at the instance of the IT Department.2. Before quoting the question and dealing with the same, the factual backgrounds be given as under :In a family partition, the assessee was allotted amongst others 6 bighas of agricultural land, situate at Bahodapur, district Gwalior. The land is within the municipal limits. By various sale-deeds, executed in favour of 44 persons between April, 1980 to December, 1980, different parcels of lands were sold through two commission agents.3. On these facts, for the asst. yr. 1981-82, the ITO came to a finding that the sales in question constitute an adventure in the nature of trade and treated the income earned as business income for the purpose of tax.4. In appeal by the assessee, the AAC after examining the fact came to the conclusion that merely because the sales were through a broker with a view to get best possible price o...
Jhamatmal Takhatmal Iarana Merchants Vs. Commissioner of Income Tax
Court: Madhya Pradesh
Decided on: Feb-24-1996
Reported in: (1999)152CTR(MP)311
ORDERBY THE COURT:This is a reference under s. 256(2) of the IT Act, 1961 at the instance of assessee and on that basis, this Court called reference from Tribunal and the following question of law has been referred for answer by this Court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the benefit of peak credit could not be granted to the assessee ?'2. Brief facts giving rise to this reference are that the assessee, a registered firm, carries on the business of sale and purchase of Kirana goods on whole sale basis. The ITO scrutinised the books of accounts of the assessee-firm and especially the cash book maintained by the assessee-firm. In the cash book, he found that there were entries in the account of 'Haste Khate'. The said credit and debit on account of Haste Khate was posted in the general ledger at p. 67. The ITO was of the view that whenever the assessee found himself hardpressed for money, it used this account as a nov...
Jaganoo and ors. Vs. Chhote and ors.
Court: Madhya Pradesh
Decided on: Feb-22-1996
Reported in: I(1997)ACC481; 1996ACJ958
A.K. Mathur, C.J.1. This appeal has been filed by the appellants, owners of the vehicle, against award given by the Motor Accidents Claims Tribunal, Shivpuri, dated 7.2.1995 in Claim Case No. 16 of 1992, whereby the learned Tribunal has awarded a sum of Rs. 54,000/- as compensation with costs and interest at the rate of 12 per cent per annum. During the pendency of this appeal, a compromise has been arrived at between the claimants and the appellants and in that the appellants have deposited a sum of Rs. 25,000/- and Rs. 4,000/- in addition to a sum of Rs. 25,000/- deposited by the insurance company towards no fault liability. Thus, total amount of Rs. 54,000/- has already been deposited towards the satisfaction of the award. Therefore, it is submitted that the whole amount of compensation has been paid by the appellants. A condition is also stipulated that in case the interim amount of compensation deposited by the insurance company is to be refunded, the same shall also be borne by t...
Harishankar S/O Kishanlal Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Feb-21-1996
Reported in: 1996(0)MPLJ1121
S.B. Sakrikar, J.1 This Judgment shall also govern the disposal of Criminal Appeal No. 536/89; Nana @ Basantilal v. State of M. P. and Criminal Appeal No. 540/89; Nana @ Basantilal v. State of M. P.2. The aforesaid three appeals have been directed against the Judgment of conviction and order of sentence passed by the Additional Sessions Judge, Garoth, District Mandsaur on 20th November, 1989, in Sessions Trial No. 66/88, thereby convicting appellants Harishankar and Nana @ Basantilal for the offences punishable under Sections 302, 307 of the Indian Penal Code for having committed murder of Babu Khan S/o Manir Khan and attempting to commit murder of Ranglal (PW 7) in the intervening night of 16/17th August, 1987 in the reserved forest of Sangram Ghat, P. S. Bhanpura and sentencing each of the accused to undergo imprisonment of life and fine of Rs. 20,000/- for offence under Section 302, Indian Penal Code and 10 years R.I. and fine of Rs. 1,000/- for the offence under Section 307, Indian...
Subhan Shah Through Lrs. Ramjan Khan and ors. Vs. Madhya Pradesh Wakf ...
Court: Madhya Pradesh
Decided on: Feb-20-1996
Reported in: AIR1997MP8
ORDERC.K. Prasad, J. 1. This order shall govern disposal of C. R. No. 847/95 (Ramjan Shah and others v. M. P. Wakf Board and others), C. R. No. 893/95 (Siraj and another v. Chandmal) C. R. No. 894/95 (Siraj and others v. Suresh Chandra) and C. R. No. 910/95 (Hussain Shah v. M. P. Wakf Board) as in all these revision petitions common question of law falls for determination. 2. C. R. No. 847/95 and C. R. No.1010/95. In C. R. No. 847/95, plaintiff-petitioners impugn the order dated 26-7-95 passed by 13th Additional District Judge, Indore, passed in Civil Misc. Case No. 15/93 whereby he directed for transfer of the aforesaid Miscellaneous Case to the Tribunal. In C. R. No. 1010/95 plaintiffs-petitioners impugn the order dated 2-8-1995 passed by the Fourth Civil Judge Class I, Indore, in Civil Suit No. 15-A/93 whereby the aforesaid suit has been transferred to the Tribunal, as constituted under the Wakf Act, 1954. Both the orders arise from the same suit. Facts giving rise to both the petit...
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