Madhya Pradesh Court July 1996 Judgments
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Commissioner of Income Tax Vs. S. D. Matkar.
Court: Madhya Pradesh
Decided on: Jul-08-1996
Reported in: (1997)143CTR(MP)288
BY THE COURT :This is an IT reference under s. 256(1) of the IT Act. The following question of law has been referred by the Tribunal for answer by this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the AO to refund the tax with interest, paid by the assessee on the income returned'.2. The year of assessment involved is 1981-82. The assessee furnished the return of income at Rs. 41,430 on which tax payable was Rs. 10,199. The assessee paid advance tax of Rs. 12,025. The assessment was framed under s. 143(1) on 20th February, 1982 at the returned income of Rs. 41,430 but at the same time, the income of Rs. 10,200 was taken as from agriculture. This was objected to by the assessee in Form No. 6A dt. 6th June, 1982. However, the AO did not pass any order thereon and as such, there was no valid assessment order in existence. The assessee, therefore, claimed refund of entire advance tax with interest thereon. The ITO sent letter d...
Alok Vs. Pushpabai
Court: Madhya Pradesh
Decided on: Jul-05-1996
Reported in: II(1996)DMC657
N.P. Singh, J.1. This appeal is directed against the judgment and decree dated 7.3.1992 passed by the IVth Addl. District Judge, Durg in Civil Suit No. 8-A of 1990, granting judicial separation and permanent alimony @ Rs. 200/ - per month to the respondent/wife.2. The respondent/wife made an application under Section 10 of the Hindu Marriage Act, 1954 against the appellant before the IVth Addl. District Judge, Durg for grant of judicial separation and payment of alimony on the ground of desertion and cruelty.3. On the other hand, the stand of the appellant is that the respondent/wife is the only issue of her parents, therefore, she was not willing to live with the appellant. She had voluntarily left the association of the appellant and started living with her parents. Thereafter she never returned to the association of the appellant, despite the requests made by him. The appellant then married another lady.4. The Trial Court on consideration of the evidence adduced by both the parties,...
Jawarchand Poonamchand Dassaji Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jul-05-1996
Reported in: 1997(1)MPLJ306
ORDERA.R. Tiwari, J.1. Embroiled, the petitioners, acting pro bono publico, have filed these four petitions under Article 226 of the Constitution of India as Public Interest Litigation for final and interim reliefs Ex voto. It is apt to notice factual foundation and reliefs petition wise.(a) WRIT PETITION No. 1269 OF 1995 :The land, admeasuring 46.3 acres situate in Kesharbag, Indore, is in possession of respondent No. 4 (Shri Ahilyamata Gaushala). Respondent No. 3 [Competent Authority under Urban Land (Ceiling and Regulation) Act, 1976] accorded permission under section 20 of this Act for transfer of this land to respondent No. 5 (Devi Adhilya New Cloth Market Co. Ltd.) in Case No. 1216-A/90/89-90 on 29-6-1994. Labelling this permission as without jurisdiction and treating the permitted transfer as causing public injury, the petitioner claiming to be an Artist and Honorary Secretary, has sought incineration of permission and consequent alienation and order of restraint against any act...
Jeenatbi W/O Mohd. Sabir Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-05-1996
Reported in: 1997(2)MPLJ21
J.G. Chitre, J.1. Heard Shri A.H. Khan, counsel for the applicant with Shri Sanjay Sharma, Advocate; Shri G. Desai, G. A. for prosecution.Considered case diary.2. It is the submission of Shri A. H. Khan, that prosecution case itself shows that the applicant and her husband Sabir Ahmed were in the concerned house when the raiding party visited it and after seeing the arrival of the raiding party, Sabir Ahmed ran away. He pointed that as the husband ran away, this applicant was arrested by the raiding party and now she has been put to face the prosecution along with her husband Sabir Ahmed. These facts indicated by the prosecution case have not been denied by Shri Desai because they are consistent with the case diary.3. Shri A. H. Khan argued that there should be material on record to come to conclusion that the applicant was in exclusive possession of house where narcotic drug was found and should be in exclusive possession of Narcotic Drug. He placed reliance on the judgments of this c...
Noor Mohammad Vs. Radheshyam and ors.
Court: Madhya Pradesh
Decided on: Jul-05-1996
Reported in: 1996(0)MPLJ1076
T.S. Doabia, J.1. The learned counsel appearing for the landlord has made a statement. According to him, that appellant is no longer in possession, of the disputed premises. He states that possession of premises is with him. The learned counsel appearing for the appellant however, is unable to say anything on this aspect of the matter. Therefore, I have proceeded to decide the appeal on merits.2. A suit for eviction was filed under Section 12(1) (a), (b) and (f) of the Madhya Pradesh Accommodation Control Act, 1961. The ground for eviction which ultimately prevailed with the trial Court was that the appellant had sub-let the premises to one Mohammad Ismile. It was also found that a case of bona fide requirement was made out. It was held that the premises were in fact required for the son of the landlord.3. The First Appellate Court came to the conclusion that the plea regarding bona fide requirement was not made out. However, a finding was recorded that the premises were in fact sub-le...
Central Bank of India, Indore Vs. Laxmi Cotton Company and ors.
Court: Madhya Pradesh
Decided on: Jul-03-1996
Reported in: AIR1997MP37; 1996(0)MPLJ1068
ORDERN.K. Jain, J.1. This Revision Petition is directed against the order dated 27-2-1992 whereby the applicant-plaintiffs , application Under Section 151 of the Code of Civil Procedure seeking revocation of the order dated 28-7-1989 passed by the trial Court, was rejected.2. The applicant is the plaintiff in the case. He has filed suit against the respondents for recovery of Rs. 2,80,135,71 on 18-1-1982. It appears that regarding the same transaction the respondents are being prosecuted by C.B.I, in the Court of Addl. Chief Judicial Magistrate (Economic Offence); Indore on various charges under the I.P.C. The respondent-defendants after putting written statement in the suit made an application to the trial Court praying that in view of the pendency of the criminal case, further pro-ceedings in the civil suit be stayed. The trial Court vide its order dated 28-7-1989 allowed the application and ordered for stay of the proceedings of the Civil Suit pending the decision of the criminal ca...
Commissioner of Income-tax Vs. K.N. Oil Industries
Court: Madhya Pradesh
Decided on: Jul-03-1996
Reported in: [1997]226ITR547(MP)
1. This is a reference at the instance of the Commissioner of Income-tax and the following three questions of law have been referred by the Tribunal for answer by this court :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law to hold that expenses on repairs and maintenance of cars, etc., being fully allowable under Section 31 of the Income-tax Act cannot be partly disallowed under Section 37(3A) of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing unpaid sales tax liability of Rs. 1,49,988 added back by the Income-tax Officer under Section 43B by holding that the notification issued by the Central Board of Direct Taxes No. 496, dated September 25, 1987, has retrospective effect ? (iii) Whether the Tribunal was justified in law to hold that for working out the deduction under Sections 80HH and 80I, the earlier years' losses could not be deducted from ...
Roop Chand Vs. Indradevi and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1996
Reported in: AIR1997MP200
A.S. Tripathi, J.1. This appeal has been preferred against the judgment and decree dated 23-12-1992 passed by the Vth Additional District Judge of Bhind. The trial Court had directed granting permanent injunction restraining the defendants from interfering in the possession of the plaintiff's share in the disputed house.2. The plaintiff/appellant had filed a civil suit before the trial Court for partition of the House specified in the plaint, situate in the town of Bhind. The plaintiff was claimaing 1/4th share in the said house. The plaintiff alleged that this house was purchased in the year 1947 by his father. His father had died. The plaintiff and his three brothers, who are respondents, had equal shares of 1/4 in the said house. After sometime, the living of the plaintiff and his brothers was separated and they continued to live in separate portions of the same house for quite sometime. Later on one of the defendants mortgaged his share in the same house by mortgage-deed dated 17-4...
Pampiya Bai W/O Shyamlal and anr. Vs. Laxmi Devi Wd./O Suresh and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1996
Reported in: 1998ACJ552; (1999)IIILLJ26MP; 1996(0)MPLJ981
A.S. Tripathi, J. 1. This appeal is preferred against the judgment and order dated January 19, 1993 passed by the Commissioner for Workmen's Compensation, Gwalior awarding compensation of Rs. 88,548/-to respondent No. 1 Laxmi Devi, the widow of deceased workman Suresh.2. The facts are that one Suresh (since dead) was working as a workman in the factory of Respondent No. 2. On December 4, 1991, an accident took place in the factory and Suresh had died in that accident. The insurance company in view of the claim put by the widow of deceased and others had deposited Rs 4 lacs on March 24, 1992. The Commissioner for Workmen's Compensation called upon the parties to put their claim. The claim was put by Respondent No. 1 as widow of the deceased. Another claim was put by the parents, the present appellants. The Commissioner in view of the nomination form in the provident fund found that the widow of the deceased was the sole dependant of deceased and granted compensation to her. The claim of...
Mahesh Kumar Chandra Bhan Verma Vs. Darshanlal S/O Khushap Chand and o ...
Court: Madhya Pradesh
Decided on: Jul-02-1996
Reported in: 1998(1)MPLJ395
ORDERT.S. Doabia, J.1. Shri N. K. Mody, Advocate for the petitioner. Shri A. M. Naik, Advocate for respondents Nos. 1 and 2.Heard counsel.The brief facts for the purposes of this revision petition be noticed.A suit for eviction was preferred by Darshanlal. This was based on the ground that the premises in question are required bona fide by the landlord. This suit was decreed ex parte. Later on, another suit was preferred by Mahesh Kumar for setting aside the ex parte judgment and decree. According to him, he was a direct tenant under predecessor-in-interest of Darshanlal. He pleaded that the earlier judgment and decree obtained without arraying him as a defendant is liable to be ignored. This litigation is pending in the Court below. In this an application has been preferred that Darshanlal and one another be permitted to urge as a cross-claim that in the event of Mahesh Kumar being found to be tenant then the question of bona fide need of Darshanlal may also be gone into. This prayer ...
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