Madhya Pradesh Court July 1996 Judgments
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Oswal Trading Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-26-1996
Reported in: [1998]233ITR385(MP)
S.K. Kulshrestha, J.1. In pursuance of the common orders dated August 12, 1988, of this court in M. C. C. Nos. 105 to 109 of 1986 : [1989]175ITR438(MP) , the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, there was material before the Tribunal for coming to the conclusion that the assessee-firm was not a genuine firm and whether the finding of the Tribunal in that behalf was perverse ?'2. A firm in the name of Ghasiram Kalooram was constituted by a deed of partnership, dated October 26, 1973, with partners, Smt. Chandbai, widow of Takhtamal, Shri Manaklal son of Takhtamal, Shri Rajendra Kumar son of Takhtamal and Shri Subhashchandra son of Takhtamal. Another firm was constituted by a deed of partnership, dated January 31, 1975, in the name of Oswal Trading Company with Shri Subhashchandra son of Takhtamal, Smt. Premkumari wife of Manaklal, and Smt...
Smt. Sitadevi Vs. Commissioner of Income-tax/Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Jul-26-1996
Reported in: [1997]227ITR856(MP)
S.K. Kulshrestha, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question at the instance of the accountable person, arising out of the order of the Tribunal dated October 19, 1994, in EDA No. 9/Ind. of 1989, for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the proceedings under the Estate Duty Act had commenced within five years of the death of the deceased because a notice under Section 55 of the said Act had been issued and served on the accountable person and the issue of such notice saves the bar of limitation created by Section 73A of the said Act ?'2. One Shri Hiranand expired on July 30, 1981. The Assistant Controller of Estate Duty issued a notice under Section 55 of the Estate Duty Act, 1953 (hereinafter referred to as the 'Act'), on December 19, 1983, to Smt. Sitabai, accountable person, to make compliance by January 20, 1984. Smt....
Commissioner of Income-tax Vs. Indore Table Tennis Trust
Court: Madhya Pradesh
Decided on: Jul-26-1996
Reported in: [1997]227ITR836(MP)
A.R. Tiwari, J.1. These two miscellaneous civil cases are heard as connected matters and are being disposed of by this common order.2. Miscellaneous Civil Case No, 335 of 1993.-At the instance of the Department, the Tribunal stated the case and referred the undernoted question, labelled as of law, on an application under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), registered as R. A. No. 145/Ind. of 1992, arising out of the order dated May 25, 1992, passed by the Tribunal in I. T. A. Nos. 1053/Ind. of 1990 and 114/Ind. of 1991 for the assessment year 1987-88 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the income of the assessee as exempt under Section 11 of the Income-tax Act, 1961 ?'3. Miscellaneous Civil Case No, 31 of 1994.--The Department had filed the aforesaid application proposing three questions. By order dated March 30, 1993, passed on such application, registered as R. A. No. 145/Ind. of 1992 the ...
Sanctus Drugs Pharmaceuticals Private Ltd. and anr. Vs. Union of India ...
Court: Madhya Pradesh
Decided on: Jul-25-1996
Reported in: [1997]225ITR252(MP)
1. The petitioner has by this petition prayed that the provisions of Section 143(1A)(a)(B) of the Income-tax Act, 1961, be declared as ultra vires the Constitution of India. It is also prayed that the demand raised under Section 143(1A) of the Act for a sum of Rs. 1,44,383, (annexures 'P-2' and 'P-3') be quashed and the notice issued on November, 16/23, 1994 (annexure 'P-10'), under Section 226(3) of the Income-tax Act attaching the bank account of petitioner No. 1 in the State Bank of Indore be also quashed. Likewise, it is prayed that the notice dated September 1, 1994, annexure 'P-11', issued by respondent No. 3 be quashed.2. Petitioner No. 1 is a private limited company carrying on the business of manufacturing of drugs. Petitioner No. 2 is the managing director and the shareholder in petitioner No. 1-company and is interested in the various affairs of the company. Petitioner No. 1 filed a return showing a business loss of Rs. 14,09,666 and a carry forward of loss of the preceding ...
Ram Singh S/O Partiya Banzara and anr. Vs. Amritlal Devangan and ors.
Court: Madhya Pradesh
Decided on: Jul-25-1996
Reported in: 1997(1)MPLJ374
ORDERUsha Shukla, J.1. Appellants/claimants Ram Singh and Suwali are the parents of Ku. Bhigni Bai @ Bikri Bai who died in an automobile accident in the intervening night of 7th and 8th April, 1990. They have filed this appeal for enhancement of compensation awarded by First Additional Claims Tribunal, Jagdalpur vide award dated 20-10-1992 passed in claim case No. 3/90.2. The accident occurred when truck No. M.B.S.-9055 carrying cement bags, owned by respondent No. 3 and driven by respondent No. 1 overturned. Bikri Bai was one of the passengers in this truck. She was crushed under the cement bags and died on the spot. The truck was insured with respondent No. 2 at the time of the accident.3. According to the claimants, the deceased was aged about 16 years at the relevant time. She was their only child. She was working as a labourer earning Rs. 19/- per day. Her monthly emoluments were around Rs. 550/- out of which she used to spend Rs. 150/- per month on herself and used to give Rs. 35...
Sundar Bai and ors. Vs. Dilharan Prasad and ors.
Court: Madhya Pradesh
Decided on: Jul-25-1996
Reported in: 1997ACJ1076
S.K. Dubey, J.1. The appellants have filed this appeal for enhancement of compensation awarded vide award dated 5.3.1987, in Claim Case No. 40 of 1982, passed by the Motor Accidents Claims Tribunal, Bilaspur.2. Appellant No. 1 is the mother and appellant Nos. 2 to 6 are brothers and sisters of deceased Naresh Kumar who died in motor accident on 20.3.1982 while he was going on a motor cycle which was dashed by truck No. MPS 6001 driven by respondent No. 1, owned by respondent No. 2 and insured by respondent Nos. 3 and 4. The deceased was aged 24 years and was employed as Sub-Engineer in the Irrigation Department, Hasdev Canal Project No. 2 and was drawing Rs. 960/- per month. On the evidence adduced by the parties the Tribunal found that because of the sole rash and negligent driving by respondent No. 1 the accident occurred. As to compensation the Tribunal observed that after deductions of the contributions of provident fund etc. the deceased was getting Rs. 600/- per month cash in han...
Ram Singh and anr. Vs. Amrit Lal Devangan and ors.
Court: Madhya Pradesh
Decided on: Jul-25-1996
Reported in: 1998ACJ1093
Usha Shukla, J.1. Appellants/claimants Ram Singh and Suwali are the parents of Bhigni Bai alias Bikri Bai who died in an automobile accident in the intervening night of 7th and 8th April, 1990. They have filed this appeal for enhancement of compensation awarded by First Additional Claims Tribunal, Jagdalpur, vide award dated 20.10.1992 passed in Claim Case No. 3 of 1990.2. The accident occurred when truck No. MBS 9055 carrying cement bags, owned by respondent No. 3 and driven by respondent No. 1, overturned. Bikri Bai was one of the passengers in this truck. She was crushed under the cement bags and died on the spot. The truck was insured with respondent No. 2 at the time of the accident.3. According to the claimants, the deceased was aged about 16 years at the relevant time. She was their only child. She was working as a labourer earning Rs. 19/- per day. Her monthly emoluments were around Rs. 550/- out of which she used to spend Rs. 150/- per month on herself and used to give Rs. 350...
Kamal Kishore and Co., Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-24-1996
Reported in: [1998]232ITR668(MP)
A.R. Tiwari, J.1. These miscellaneous civil cases are heard as connected matters and are being disposed of by this common order.Miscellaneous Civil Case No. 60 of 1989 :2. On application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), filed by the assessee (Kamal Kishore and Co., Khachrod), this court directed the Tribunal to state the case and refer the under-noted question of law for our opinion arising out of the common order dated May 8, 1986, passed by the Tribunal in 1. T. A. Nos. 559 to 561/Ind. of 1985 for the assessment years 1977-78 to 1979-80 ;'Whether, on the facts and in the circumstances of the case, the Tribunal, in view of the ground of appeal taken before it, erred in law in setting aside the order passed by the Appellate Assistant Commissioner whereby the order of the Income-tax Officer cancelling registration/continuation of registration of the assessee-firm was set aside ?'3. The facts in brief are that the assessee observed the financial yea...
Satna Cement Vs. State
Court: Madhya Pradesh
Decided on: Jul-24-1996
Reported in: (1998)IIILLJ1172MP
T.S. Doabia, J.1. This order shall dispose of two Writ Petitions, namely, (i) Writ Petition No. 84 of 1985 Maihar Cement Karamchari Sangh. Maihar v. Registrar of Representative Union and Ors., and (ii) Writ Petition No.846 of 1986 Satna Cement Factory Tatha Quarry Mazdoor Congress, Satna v. The State of M.P. and Anr.2. The facts have been taken from writ petition No. 846 of 1986. The Satna Cement Factory Tatha Quarry Mazdoor Congress, Satna figures as a petitioner. It is a registered trade union. The requisite recognition has been granted under the Trade Unions Act, 1926. There is a further recognition given to this union under the M.P. Industrial Relations Act, 1960 (hereinafter referred to as the Act of 1960). The requisite certificate of recognition has been placed on the record as Annexure P/3.3. Before noticing the events which led to the filing of this petition, another fact be also taken note of. The Trade Unions are given recognition for the local areas as envisaged by M.P. Ind...
J.K. Enterprises Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Jul-23-1996
Reported in: AIR1997MP68; 1997(2)MPLJ31
ORDERC.K. Prasad, J.1. By this writ application, the petitioner challenges the order dt. 14-5-1993 passed by respondent No. 3, the Conservator of Forest Kanker, whereby, the petitioner has been black listed as a Contract or for a period of 3 years as also the :order forfeiting the earnest Money.2. According to the petitioner in pursuance of invitation of the respondents, the petitioner offered to purchase Tendu Leave of lot No. 1095 at the rate of Rs. 30/- per standard bag. It is the stand of the petitioner that he was never informed that his offer has been accepted. In fact it is the stand of the petitioner that the acceptance of offer was sent under registered cover which did not contain full address of the petitioner and consequently not delivered to him.3. According to the petitioner, he made the offer on 11-1-1993 and when the did not get the acceptance till 3-3-1993, by a fax message sent on 3-3-1993 he withdrew its offer. Case of the petitioner further is that as he has withdraw...
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