Madhya Pradesh Court February 1996 Judgments
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Smt. Nirmala Gupta Vs. Ravendra Kumar Alias Munna Gupta
Court: Madhya Pradesh
Decided on: Feb-05-1996
Reported in: AIR1996MP227; 1996(0)MPLJ1128
S.C. Pandey, J.1. This is an appeal under Clause 10 of Letters Patent against the judgment and decree dated 21-4-87 passed by a learned single Judge of this Court in First Appeal No. 1 of 1986 arising out of judgment and decree dated 10-12-75 passed by District Judge, Rewa, in Civil Suit No. 24-A of 1985.2. The undisputed facts of this case are that the appellant filed the aforesaid civil suit in the Court of District Judge, Rewa, who granted a decree for divorce under Section 13 of the Hindu Marriage Act, 1955 (hereinafter referred to as the Act) on the ground of desertion. He granted permanent alimony at the rate of Rs. 150/- per month to the appellant and further granted under Section 27 of the Act an amount of Rs. 12,350/- or the articles shown in Schedule A. The husband filed an appeal before this Court only in respect of the articles or the refund of money as directed by the learned District Judge. The husband did not challenge the decree of divorce before this Court.3. The appel...
Commissioner of Income Tax Vs. Bhilai Engineering Corporation Ltd.
Court: Madhya Pradesh
Decided on: Feb-05-1996
Reported in: (1998)148CTR(MP)455
ORDER& KULSHRESHTHA, J:At the instance of the CIT, Jabalpur, the following question of law has been referred by the Tribunal, Nagpur Bench, Nagpur, under the provisions of s. 256(1) of the IT Act, 1961, for the opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the computer installed by the assessee- company is not an office appliance but a plant which qualifies for investment allowance thereby cancelling the order under s. 263 of the CIT ?'2. The matter arises out of the assessment of the respondent-assessee for the year 1982-83 for the previous year ending on 31st March, 1982. The assessee-company carries on the business of manufacturing of steel castings at Bhilai. It had installed a computer valued at Rs. 3,93,479 in the relevant account year and had claimed investment allowance which was allowed by the ITO. Proceedings were initiated by the CIT under the provisions of s. 263 of the IT Act, in which, in pursuan...
S.P. Gupta Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Feb-02-1996
Reported in: 1996(0)MPLJ512
ORDERS.K. Dubey, J.1. This is a revision under Section 19(1) of the Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 for short 'the Adhiniyam') by the petitioner-contractor against the award dated 24-9-1990, passed in Reference Case No. 108/1989, by Madhya Pradesh Arbitration Tribunal, Bhopal (for short 'the Tribunal').2. The facts giving rise to this revision petition are thus. The petitioner's tender for the construction of box type bridge with 11 boxes at Barbata Nala in Tahsil Patan, District Jabalpur, was accepted on 30-8-1979. Time for completion of the contract was fixed as 12 months excluding rainy season. The work order was issued on 1-9-1979. The petitioner avers that after the work order, location of the bridge was shifted because of non-acquisition of the land. The bridge in its design was changed wherein on its final approval 11 boxes were reduced to a boxes. The petitioner completed the construction of the bridge as approved in September 1981. On final settlement of b...
New India Assurance Co. Ltd. and ors. Vs. Ramdulari and ors.
Court: Madhya Pradesh
Decided on: Feb-02-1996
Reported in: 2(1996)ACC45
Fakhruddin, J.1. All these appeals are hereby decided by this common order.2. These misc. appeals have been preferred against the common award passed by 1st Additional Motor Accident Claims Tribunal, Shivpuri in Claim Case Nos. 10/87, 11/87, 12/87 and 13/87, on 30th September, 1993.3. The short facts in the case are on 6.5.84 near, Gauraghat at Agra-Bombay Road an accident occurred between a fire brigade jeep, driven by Dhaniram (deceaded), owned by Nagar Palika Parisad, Shivpuri, and Truck No. MPF-8427, belonging to M.P. State Road Transport Corporation, driven by Madanlal. As a result of this accident, Dhaniram, (driver of the fire brigade jeep) and three other persons, namely, Ramkishore, Rafiq. Mohd. and Gausuddin who were travelling in the said fire brigade jeep, died. It is alleged that the accident occurred due to rash and negligent driving of the truck No. MPF-8427. A report in the Police Station Subhashpura was lodged by one Omprakash and a criminal case was registered against...
Commissioner of Sales Tax Vs. Madhya Pradesh Kirana Stores
Court: Madhya Pradesh
Decided on: Feb-01-1996
Reported in: 1996(54)ECC107
1. This is a reference at the instance of the Commissioner of Sales Tax under Section 44(1) of the M.P. General Sales Tax Act, 1958 and the following question has been referred for answer by this Court:Whether, under the facts and in the circumstances of the case, the Board of Revenue was justified in holding that badi and papad is processing of cereals and pulses and is covered by entry 51(ix) of Schedule I?2. The respondent-assessee is a dealer registered with the Madhya Pradesh Khadi and Village Industries Parishad, Bhopal, for manufacture of papad and badi for which a certificate of registration has been issued by the Parishad under notification dated January 25, 1981, issued by the Department of Commerce and Industries. In the assessment proceedings for the period November 16, 1982 to November 4, 1983, the respondent-assessee claimed exemption of tax on badi and papad manufactured by it on the ground that a unit registered with M.P. Khadi and Village Industries Board is exempted f...
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