Court : Madhya Pradesh
Reported in : 1996(0)MPLJ847
ORDERR.D. Shukla, J.1. This order shall dispose of the reference made by learned Single Judge in this case.2. The brief history of the case is that applicant who is a resident of Saket Nagar, Indore filed an application under Section 438 of Code of Criminal Procedure (hereinafter referred to as 'the Code') seeking a direction for being enlarged on bail if arrested, popularly known as anticipatory bail.3. Applicant is engaged in liquor business-distillation and export thereof. It is asserted that a case under Sections 65(a), 65(b), 66(l)(b), 80, 81 and 108 of the Bombay Prohibition Act, 1949 has been registered in Maharashtra against some persons including the present applicant. Some of the accused persons have been arrested. Accused-applicant is also apprehending his arrest at Indore. He has further stated about the details of the ailment of his father and his own ill-health.4. Learned Single Judge issued notice to the State and after hearing the arguments as there was difference of op...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]226ITR427(MP)
A.R. Tiwari, J. 1. The applicant (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 Tribunal to state the case and to refer the undernoted question, labelled as of law, on rejection of the application registered as R. A. No. 71/Ind. of 1992 on August 10, 1992, for the assessment year 1984-85 arising out of the order dated February 10, 1992, passed in I.T.A. No. 224/Ind. of 1988, for our consideration and opinion :'Whether, on the facts and in the circumstances of the case, and on interpretation of the relevant provisions of the statute, the Income-tax Appellate Tribunal was justified in holding that the assessee was entitled to carry forward the losses though the return was belated ?'2. The facts lie in a narrow compass. The assessee filed its return of loss on March 28, 1995. As the return was filed beyond the time prescribed under Section 139(1) and was not in accordance ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]225ITR1061(MP)
A.R. Tiwari, J. 1. The applicant (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 Tribunal to state the case and to refer the undernoted questions arising out of the order dated September 17, 1987, passed by the Tribunal in I. T. A. No. 743/Ind/l984 for the assessment year 1973-74 after rejection of the application registered as R. A. No. 145/Ind/87 on November 29, 1988, for our consideration and opinion :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not considering the fact that the information about execution of will by Smt. Rambhabai during her life time was brought to the notice of the Income-tax Officer after the assessment was completed ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that the order passed under Section 154 could not make the already inva...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997(1)MPLJ559
T.S. Doabia, J.1. The State has preferred this appeal against a judgment of acquittal recorded under sections 7(1) and 16(l)(a)(i) of the Prevention of Food Adulteration Act, 1954.2. The prosecution story is as under :On 30th of November, 1986, at about 8 A.M., the respondent Bhartu was found in possession of kowa. A notice was served on the respondent. A sample of 750 gms. was taken. It is the further case of the prosecution that this sample was divided into three parts. Each of these were separately put in a separate bottle and formaline was added to it. It was found that the sample was deficient inasmuch as the fat content was 11.33% but the required fat content is said to be 20%.3. It be seen that there is nothing on the record to indicate that the sample which was taken was a representative sample. It is not indicated as to whether the entire eight kilograms of kowa was mixed up, and thereafter, sample was taken. However, what is more glaring is the manner in which the sample was ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997CriLJ2045
T.S. Doabia, J.1. The State has preferred this appeal against a judgment of acquitial. The respondent was charged under Section 306 of the Indian Penal Code. The broad facts which are apparent from the prosecution version be noticed.2. One Sumitra was the victim. On 6th of June, 1983, at about 6.30 p.m. she was seen rushing out of her house. She was on fire, she fell down on the public road outside her house. Large number of persons got collected there. The fire was extinguished with the aid of gunny bags. She was taken to the hospital. Her condition was critical. She died on the next day.3. The prosecution version is that Matadeen and Sunita deceased were not married but they were staying as husband and wife. On the fateful day, there was some quarrel between the two. Matadeen hit Sumitra on her head with a silvetta. He told her to kill her-self. On this, Sumitra is said to have put kerosene on her body. She put herself on fire. The match box for putting her aflame was said to have be...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2(1997)ACC172
T.S. Doabia, J.1. Counsel for the appellants submits that the liability of the Insurance Company is unlimited and that the Insurance Company has not filed any appeal against the award of the Tribunal nor has challenged the findings of rash and negligent driving. He prays that the service on respondent No. 2, in the circumstances, be dispensed with. Prayer allowed.2. The claimants are the parents of the deceased boy. In a motor accidents that occurred on 19.6.1980, the only son of the appellants, who was aged 13 years, was seriously injured. He remained under treatment for about 3 months. During the course of the treatment, his both legs were amputated. Earlier his both hands were crushed. He ultimately died on 20.9.1980.3. The Tribunal awarded a lumpsum compensation of Rs. 25,000/-.4. Having heard the learned Counsel and having gone through the record, we are of the opinion that the Trial Court has erred in awarding only Rs. 25,000/- as compensation. The boy was aged 13 years. He was s...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997(1)MPLJ173
ORDERD.P.S. Chauhan, J.1. On 30-1-1996, this Court directed to show the Government Order under which a private counsel could be engaged by the appellants.2. Shri Upendra Awasthy, the learned counsel for the appellants stated that he has filed the Government order along with an application. It is not necessary to consider this aspect of the matter as the Union of India, which was earlier respondent, has been transposed by order of this Court, as an appellant. At the time of the filing of the appeal, the learned counsel for the Union of India was in difficulty to speak for the appellant where the Union of India was arrayed as respondent. Since, now the Union of India has been transposed as appellant, Shri O. P. Namdeo has acquired the authority to address the Court on behalf of the appellant.3. This Court, on 7-12-1995 admitted the appeal and also stayed the operation of the order in so far as it related to the District Bastar but for the Districts of Durg and Rajnandgaon, notices were i...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1996)136CTR(MP)164
ORDERINDORE BENCHA. R. TIWARI, J. :The applicant (CIT, Bhopal) has filed this application under s. 256(2) of the IT Act, 1961 (for short the Act) seeking direction to the Tribunal to state the case and refer the proposed question, as extracted below, after rejection of the application on 30th Dec., 1991 registered as RA No. 388/Ind/1991 for asst. yr. 1987-88 arising out of the order dt. 22nd July, 1991 passed by the Tribunal in ITA No. 1128/Ind/1990, for our consideration and opinion :'Whether, on the facts and in the circumstances of the case, the assessee is entitled for investment allowance under s. 32A when its activity is construction of road ?'2. Facts lie in a narrow compass. The assessee firm is a civil contractor. For the asst. yr. 1987-88, it claimed investment allowance of Rs. 1,62,163 under s. 32A of the Act on the machinery costing Rs. 6,48,651. This claim of allowance was rejected by the AO. The assessee then filed the appeal before CIT(A). The appeal was allowed and the ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1997MP155; 1996(0)MPLJ929
A.K. Mathur, C.J. 1. All the batch of writ petitions mentioned in the annexed schedule involve common question of law and facts, therefore, they are disposed of by this common order. 2. For convenient disposal of all these petitions, the facts giving in W. P. No. 2424/95 are taken into consideration. 3. The petitioner-association by this writ petition, has challenged the validity of Sections 4 and 5 of the Vriti Kar Adhiniyam, 1995, and also the Schedule of the Adhiniyam. The petitioner has also prayed that the same may be declared as ultra vires of Articles 14 and 19 of the Constitution of India and also Article 229, and also prayed that the order dated 22-6-1995 passed by the respondent No. 2 may be quashed. 4. The brief facts giving rise to this writ petition are thus; the petitioner is a High Court of M.P. Employees' Association and the same is registered with its Registration No. 7701. The aims and objects of the petitioner-association in the protect claims, interests of Officers ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]227ITR651(MP); 1997(1)MPLJ368
S.K. Kulshrestha, J. 1. The Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has, at the instance of the applicant-assessee, referred the following question of law under Section 27(1) of the Wealth-tax Act, 1957, for the opinion of this court : ' Whether, on the facts-and in the circumstances of the case, the Tribunal was justified in holding that the gift of almost the entire assets of the Hindu undivided family by the karta in favour of his five sons was void ?' 2. The assessee is a Hindu undivided family. The case relates to the assessment years 1957-58 and 1958-59 for which the relevant dates are Diwali of 1956 and 1957, respectively. Shri Balchandra Malaiya, karta of the Hindu undivided family, made gifts of movable and immovable properties amongst his five sons, two of them were majors and other three were minors. He also made gifts of certain amounts to his daughters, one of whom had just attained majority and the other was minor. These gifts were evidenced by a gift dee...
Tag this Judgment!