Madhya Pradesh Court June 1996 Judgments
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Commissioner of Income-tax Vs. Khemchand Motilal JaIn Co.
Court: Madhya Pradesh
Decided on: Jun-25-1996
Reported in: [1997]228ITR338(MP)
A.K. Mathur, C.J.1. Both the references are connected, therefore, they are disposed of by a common judgment.2. For convenient disposal of both the references, the facts given in (CIT v. Kemchand Motilal Jain - M. C. C. No. 679 of 1992), are taken into consideration. 3. This is a reference under Section 256(1) of the Income-tax Act at the instance of the Revenue and the following two questions of law have been referred by the Tribunal for answer of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-company was entitled to the benefits conferred by the provisions of sections 80HH and 80I of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the commission resolved to be paid to the directors by the company cannot be considered for the purpose of invoking the provisions of Section 40(c) of the Income-tax Act, 1961 ?'4. The asse...
Commissioner of Income-tax Vs. Nathulal Jawarchand
Court: Madhya Pradesh
Decided on: Jun-25-1996
Reported in: [1997]227ITR251(MP)
N.K. Jain, J. 1. At the instance of the applicant-assessee, the Income-tax Appellate Tribunal, Indore Bench, Indore, has under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), stated the case and referred the undernoted questions said to be of law to this court, arising out of its order dated May 26, 1992 in I. T. A, No. 773/Ind, of 1986 :' (a) Whether, on the facts and in the circumstances of the case, the order passed by the Commissioner of Income-tax is bad in law and vitiated in exercise of his jurisdiction under Section 263, without showing cause and affording proper opportunity on the ground on which the order of the Income-tax Officer is set aside (b) Whether, on the facts and in the circumstances of the case and on the face of dissolution deed authorising to value closing stock on cost price, the Tribunal erred in law in holding that the closing stock is to be valued at market rate (c) Whether, on the facts and in the circumstances of the case, the Tribunal e...
Harlal Gulla Kachhi and anr. Vs. Kanchhedilal Kashiram Nema
Court: Madhya Pradesh
Decided on: Jun-25-1996
Reported in: 1998(1)MPLJ115
S.C. Pandey, J.1. This is defendant's second appeal against the judgment and decree dated 29-7-1989, passed in Civil Appeal No. 63-A of 1988 confirming the decree passed by the trial Court.2. The relevant facts necessary for the determination of this appeal are as follows :-The respondent filed a Civil Suit No. 84-A of 1984 in the Court of Civil Judge, Class-I, against the appellant. This suit was for specific performance of the agreement dated 11-8-1994 whereby the appellants agreed to convey a building site of 15' x 40' abutting Khurai-Bina Road to the respondent. The consideration for the sale of the plot was Rs. 19,000/-. Subsequently, the respondent applied for amendment of his plaint claiming that he was entitled to claim Rs. 2,000/- by way of damages for removal of a shutter from the plot by the appellants and also claimed that a decree for demolition of roof on suit plot put by the appellants. The value of second relief was not disclosed. It appears that the trial Court allowed...
Commissioner of Income Tax Vs. Khemchand Motilal Jain.
Court: Madhya Pradesh
Decided on: Jun-25-1996
Reported in: (1997)138CTR(MP)137
A. K. MATHUR, C. J. :Both the references are connected therefore, they are disposed of by a common judgment.2. For convenient disposal of both the References, the facts given in MCC No. 679 of 1972 (CIT vs. M/s. Khemchand Motilal Jain) are taken into consideration.3. This is a reference under s. 256(1) of the IT Act at the instance of the Revenue and the following questions for law has been referred by the Tribunal for answer of this Court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-company was entitled to the benefits conferred by the provisions of s. 80HH and 80I of the IT Act, 1961 ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the commission resolved to be paid to the directors by the company cannot be considered for the purpose of invoking the provisions of s. 40(c) of the IT Act, 1961 ?'4. The assessee is a new private limited company, commenc...
ishwari Prasad Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Jun-24-1996
Reported in: AIR1997MP99
S.K. Dubey, J.1. This is an appeal under Section 11 of the Requsitioning and Acquisition, of Immovable, Property Act, 1952 (for short the 'Act') for enhancement of compensation awarded in case No. 13 of 1982-83 vidoaward dated. 14-3-1985 passed by the appointed Arbitrator Shri Justice 'V. R. Newaskar, a retired Judge of this Court.2. Fact giving rise to this appeal are thus:One Suriderlal was the Bhumiswami of 25.04 acres of land situated in Mouza : Katanga, Tehsil Jabalpur who died in the year 1979. The land was, requisitioned by the Central Government by notification dated 24-6-1963. The Central Government-after form-Ing ah opinion that it is necessary to acquire the land for defence, purpose published a notice in the official Gazette dated 5-5-1972 to the effect that Central Government has decided to acquire the land in pursuance of Section 7 of the, Act. After publication of notice land vestad in the Central Government free from all encumbrance under Section 7(2) of the Act. In pur...
M.P. Electricity Board Vs. Ram Mohan Shrivastava and ors.
Court: Madhya Pradesh
Decided on: Jun-24-1996
Reported in: 1997(1)MPLJ427
ORDERS.K. Dubey, J.1. Misc. Appeal No. 262/88 is by the owner, Misc. Appeal No. 293/88 is by the Insurance Company, filed under section 110-D of the Motor Vehicles Act, 1939 (for short the Act'), arise out of the award dated 30-1-1988 passed in M. V Claims Case No. 56/88 by IInd Motor Accident Claims Tribunal, Sagar.2. Facts giving rise to the appeals are thus :Deceased - Smt. Vimla Shrivastava, wife of respondent No. 1 and mother of respondent No. 2 was employed as Assistant Engineer in the Madhya Pradesh Electricity Board (for short the 'Board') and was getting Rs. 1,441/- per month besides bonus of Rs. 749.70 per year. On 22nd May, 1988 while she was travelling in Jeep No. CPK-3567 owned by the Board and insured by the appellant-United Insurance Co. Ltd. driven by respondent No. 3 met with an accident by its dash with a tree on the Damoh-Sagar road, as a result of which Smt. Vimla Shrivastava received severe injuries, who was taken to hospital but succumbed to the injuries. The resp...
Nandkumar Kushwaha Vs. Board of Revenue and ors.
Court: Madhya Pradesh
Decided on: Jun-24-1996
Reported in: 1997(2)MPLJ68
ORDERS.K. Dubey, J.The petitioner an employee of the District Co-operative Central Bank Limited, Seoni/respondent No. 4 aggrieved of the order dated 27- 4-1984 (Annexure-N) passed by the Board of Revenue in Appeal No. 14-2/84 preferred against the order dated 1-6-1983 (Annexure-L) passed in appeal No. 77/17 of 1982 by the Joint Registrar, Co-operative Societies, Jabalpur has filed this petition under Articles 226 and 227 of the Constitution of India.2. Facts giving rise to this petition are these. The petitioner was working as a Salesman who was transferred vide order dated 24-8-1976 (Annexure-A) from Ghansore Consumer Store to Ugli Consumer Store. The petitioner did not join in compliance of the order of transfer at Ugli hence an order was passed on 19-10-1976 (Annexure-C) directing the petitioner to join within seven days failing which he will, face action, but, in spite of this the petitioner did not join. Therefore, an order dated 29-10-1976 (Annexure-D) was passed terminating the ...
Madhya Pradesh Electricity Board Vs. Ram Mohan Shrivastava and ors.
Court: Madhya Pradesh
Decided on: Jun-24-1996
Reported in: 1998ACJ651
S.K. Dubey and Shambhoo Singh, JJ.1. Misc. Appeal No. 262 of 1988 is by the owner, Misc. Appeal No. 293 of 1988 is by the insurance company, filed under Section 110-D of the Motor Vehicles Act, 1939 (for short 'the Act'), arise out of the award dated 30.1.1988 passed in M.V. Claim Case No. 56 of 1988 by Ilnd Motor Accidents Claims Tribunal, Sagar.2. Facts giving rise to the appeals are thus:Deceased Vimla Shrivastava, wife of respondent No. 1 and mother of the respondent No. 2 was employed as Assistant Engineer in Madhya Pradesh Electricity Board (for short 'the Board') and was getting Rs. 1441/- per month besides bonus of Rs. 749.70 per year. On 22.5.1980 while she was travelling in jeep No. CPK 3567 owned by the Board and insured by the appellant, United India Insurance Co. Ltd. driven by respondent No. 3 met with an accident by its dash with a tree on the Damoh-Sagar road, as a result of which Vimla Shrivastava received severe injuries and was taken to hospital but succumbed to the ...
Peetamber Prasad Ratle and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jun-24-1996
Reported in: 1998ACJ1255
S.K. Dubey, J.1. The claimants aggrieved of dismissal of their application for compensation have filed this appeal under Section 110-D of the Motor Vehicles Act, 1939, against the award dated 3.9.1988 passed in Claim Case No. 10 of 1987 by Second Additional Motor Accidents Claims Tribunal, Sehore.2. Facts giving rise to this appeal are these. Appellant Nos. 1 and 2 are the parents; appellant Nos. 3 and 4 are the sisters and appellant No. 5 is the brother of the deceased Devendra Kumar Ratle who died in a motor accident on 3.6.1984 while returning from Bhopal in the official vehicle jeep MPZ 6536 owned by respondent State of Madhya Pradesh. The deceased was posted as Assistant Engineer (S.D.O.) in Irrigation Department of the Government of Madhya Pradesh at Nasrullahganj at Kolar Project. After obtaining the due permission from J.P. Jain, AW 1, the then Executive Engineer of the Irrigation Department, for going to Bhopal for approval and taking of estimate of Irrigation Project, the dec...
Abha Maheshwari Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Jun-14-1996
Reported in: 1997(1)MPLJ533
ORDERC.K. Prasad, J.1. Petitioner, a widow, prays for appropriate direction in the present Writ Application, filed under Article 226 of the Constitution of India, for grant of balance amount, as provided under M. P. Government Employees Group Insurance Scheme, 1985 along with interest thereon.2. Petitioner's husband was an Excise Officer, who passed away at an early age of 38 years, leaving behind the petitioner and two minor sons. It is averred by the petitioner that her husband, late Rajendra Maheshwari was covered under Family Benefit Fund Scheme, 1974 (hereinafter referred to as 1974 Scheme) when he entered in the State Government Service in the year 1979. According to petitioner, the deductions were made from his salary every month. In the year 1985, the State Government on the representation of the Government Employees, considered introduction of a Scheme in the pattern of Government of India Scheme and with certain modifications introduced Madhya Pradesh Government Employees Gro...
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