Madhya Pradesh Court August 1996 Judgments
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Commissioner of Income-tax Vs. Jila Sahakari Kendriya Bank Maryadit
Court: Madhya Pradesh
Decided on: Aug-13-1996
Reported in: (1997)142CTR(MP)58; [1997]225ITR421(MP)
1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the Tribunal has referred the following four questions of law for answer by this court :' (i) Whether, on the facts and in the circumstance's of the case, the Tribunal is correct in law in holding that the income from locker rent at Rs. 9,496, Rs. 18,340, Rs. 17,310 and Rs. 20,116 for assessment years 1983-84, 1984-85, 1985-86 and 1986-87 are entitled to exemption under Section 80P of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income from house rent at Rs. 4,239 and Rs. 11,007 for assessment years 1984-85 and 1985-86 are entitled to exemption under Section 80P of the Income-tax Act, 1961 ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income from miscellaneous receipts at Rs. 10,373, Rs. 6,984, Rs. 1...
Commissioner of Income-tax Vs. Agrawal Gudaku Factory
Court: Madhya Pradesh
Decided on: Aug-12-1996
Reported in: [1998]232ITR584(MP)
A.K. Mathur, C.J.1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, and the following two questions have been referred at the instance of the Revenue for answer by this court ;'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that allowance of Rs. 40,935 towards payment of entry tax by the Commissioner of Income-tax (Appeals) was justified when the liability pertained to earlier years and the assessee was maintaining his accounts on mercantile system ? (ii) Whether the Tribunal was right in law to hold that statutory liability could be claimed by the assessee either when the event took place or when the assessments were completed under the relevant statutory law ?' 2. The brief facts giving rise to this reference are these : For the assessment year 1983-84, the assessee had claimed deduction of Rs. 40,935 towards payment of entry tax. There was no dispute that the expenditure pertained to earlier yea...
N.K. Soloman Vs. Food Corporation of India and anr.
Court: Madhya Pradesh
Decided on: Aug-12-1996
Reported in: 1997(2)MPLJ94
ORDERD.M. Dharmadhikari, J.1. This case is a concrete instance of procedural delay causing irretrievable damage to both the parties in their relationship as Employer and Employee. The employee has already suffered punishment of his long suspension from service for 10 years without getting opportunity to prove his innocence either in the Criminal trial which is pending or in the departmental enquiry which could not commence till he reached the age of superannuation. The employer had also to suffer by paying suspension allowance to the employee for long 10 years without taking any work from him because he was facing a serious criminal charge in the Court of law. The facts in detail would justify the above comment.2. The petitioner was working since 1976 as Assistant Grade-I in the Food Corporation of India (respondent herein and hereinafter described as the 'employer'). While the petitioner (hereinafter referred to as the 'employee') was posted at Naila District, Bilaspur, a Criminal cas...
New India Assurance Co. Ltd. Vs. Lachiya Singh Yadav and ors.
Court: Madhya Pradesh
Decided on: Aug-12-1996
Reported in: 1998ACJ1107
S.K. Dubey and Usha Shukla, JJ.1. The insurer has filed this appeal under Section 110-D of the Motor Vehicles Act, 1939, against the award dated 30.11.1991 passed in the claim case No. 22 of 1986 by II Additional Motor Accidents Claims Tribunal, Bastar at Jagdalpur.2. One Sewaksingh, the husband of respondent No. 1, father of respondent Nos. 2, 3 and 4 died in a motor accident on 20.1.1985 caused by truck No. MBT 8931, driven by respondent No. 5 and owned by respondent No. 6. The Tribunal, after appreciation of evidence adduced estimated the dependency out of the earning of the deceased at Rs. 800/- p.m., yearly Rs. 9,600/-, applying the multiplier of 24 calculated the compensation of Rs. 2,30,400/-, after deducting 10 per cent for lump sum payment and uncertainties of life, determined the compensation of Rs. 2,07,000/- which the respondents were held to be entitled with interest at the rate of 12 per cent per annum from the date of application till payment.3. Mr. N.S. Ruprah, learned ...
Sallo @ Salim Khan Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-09-1996
Reported in: II(1998)DMC78
A.S. Tripathi, J.1. The appellant had preferred this appeal against his conviction under Section 302 of the Indian Penal Code and sentenced of imprisonment for life, awarded vide judgment and order dated 1.2.1991 passed by 1st Additional Sessions Judge of Gwalior.2. Facts of the case are that deceased Kamarunnisa was the legally wedded wife of the appellant. They were living together. The deceased was married to the appellant only one year before her death. The appellant was demanding dowry from the parents of the deceased and was pressurising the deceased and harassing her. They were living in the house of one Sarikhan, who was the maternal uncle of Kamarunnisa. This house was adjacent to the house of the parents of the deceased. The appellant was frequently assaulting her to fetch more dowry from her parents. In the night of 7th May, 1987 at about 11 p.m., it is alleged that the appellant had sprinkled kerosene oil on the body of Kamarunnisa and set her to fire. The appellant ran out...
Sallo Alias Salim Khan Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-09-1996
Reported in: 1997CriLJ1983
A.S. Tripathi, J.1. The appellant had preferred this appeal against his conviction under Section 302 of the Indian Penal Code and sentence of imprisonment for life, awarded vide judgment and order dated 1-2-1991 passed by 1st Additional Sessions Judge of Gwalior.2. Facts of the case are that deceased Kamarunnisa was the legally wedded wife of the appellant. They were living together. The deceased was married to the appellant only one year before her death. The appeallant was demanding dowry from the parents of the deceased and was pressurising the deceased and harassing her. They were living in the house of one Sarikhan, who was the maternal uncle of Kamarunnisa. This house was adjacent to the house of the parents of the deceased. The appellant was frequently assaulting her to fetch more dowry from her parents. In the night of 7th May, 1987 at about 11 p.m., it is alleged that the appellant had sprinkled kerosene oil on the body of Kamarunnisa and set her to fire. The appellant ran out...
Om Prakash and ors. Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Aug-08-1996
Reported in: I(1997)DMC147
S.K. Kulshrestha, J.1. The appellants have filed this appeal against their conviction for offence Under Section 498A of the I.P.C. and Section 4 of the Dowry Prohibition Act, and also against the conviction of the appellant No. 2 Prem Bai and appellant No. 3 Shyama Bai for offence Under Section 307 for which each of them has been convicted, in addition, to sentence of 6 years R.I. The sentence awarded to appellants for offence Under Section 498A of I.P.C. is R.I. for 2 years and fine of Rs. 500/- and for that Under Section 4 of the Dowry Prohibition Act, R.I. for 1 year and fine of Rs. 500/-.2. Appellant No. 1 Om Prakash is the husband of complainant Meena Bai, P.W.5, Prema Bai is her mother-in-law while appellant No. 3 Shyama Bai is her sister-in-law. It was alleged by the prosecution that the complainant Meena Bai was married to the appellant No. 1 Om Prakash some 4 years prior to the date of the incident. Initially when she went to the matrimonial home, the conduct of her in-laws wa...
Mohammad Ahsan Haji Mohd. Suleman Vs. Haji Abdul Majid thekedar
Court: Madhya Pradesh
Decided on: Aug-07-1996
Reported in: 1997(1)MPLJ371
ORDERJ.G. Chitre, J.1. Heard Shri A. S. Kutumble, Counsel for the petitioner. Shri Z. A. Khan, for the non-applicant.Shri Kutumble for the petitioner submitted that the learned Sessions Judge has committed the error in quashing the process which has been issued by Judicial Magistrate First Class Indore who took the cognizance of the complaint of applicant alleging that the non-applicant had committed an offence punishable under provisions of section 500, Indian Penal Code for defaming him as indicated by provisions of section 499, Indian Penal Code. Shri Kutumble pointed out that the resolution which has been passed by the so called body which has been led by the non-applicant, was excommunicating the applicant from TELI SAMAJ INDORE', and that has caused his defamation. He submitted that by that publication, the applicant has been lowered down in the estimation of his caste persons and others. He pointed out that the character or the moral of the applicant has also been lowered down i...
Commissioner of Wealth-tax Vs. Smt. Asha Digvijaya Singh
Court: Madhya Pradesh
Decided on: Aug-06-1996
Reported in: (1997)143CTR(MP)72; [1998]234ITR77(MP)
A.K. Mathur, C.J. 1. These are seven references under Section 27(3) of the Wealth-tax Act, 1957 (hereinafter referred to as the 'Act'), at the instance of the applicant/Revenue arising out of the order of the Tribunal for the assessment years 1979-80, 1980-81, 1981-82, 1982-85, 1983-84, 1984-85 and 1985-86, against the same assessee/non-applicant. They involve common question of fact and law, therefore, they are disposed of by this common order.2. For convenient disposal of all the aforesaid seven references the facts given in M. C. C. No. 73 of 1991 are taken up for consideration.3. This is a wealth-tax reference under Section 27(3) of the Act for the assessment period 1979-80. The assessee submitted a return for the assessment year 1979-80 under Section 16(1) of the Act. The assessee showed the total value of 3,845 gms. net gold ornaments at the rate of Rs. 520 in the assessment year 1975-76 and assessed the value of that gold to the extent of Rs. 1,69,000, and this was repeated in a...
Oriental Insurance Co. Vs. Beti Bai (Smt.) and ors.
Court: Madhya Pradesh
Decided on: Aug-03-1996
Reported in: II(1997)ACC231
ORDER1. Insurer of truck No. CPK-3534 has filed this appeal under Section 30 of the Workmen's Compensation Act, 1923 (for short 'W.C. Act') against the order dated January 30, 1992 passed in case No/. WC/17/91 (NF) by the Commissioner for Workmen's Compensation (Labour Court), Jabalpur.2. The only contention raised by the appellant in this appeal is that the Respondent No. l was employed as labourer for loading and unloading purpose on truck No. CPK-3534 under the employment of the Respondent No. 2 who receivedinjuries, fractures of the right arm and shoulder, the Commissioner for Workmen's Compensation illegally determined the loss of earning capacity of 100% disability and awarded compensation as calculated according to the Schedule IV under Section 4 of the W.C. Act. Schedule I under Sections 2(1) and 4 even in case of amputation through shoulder joint specifies percentage of loss of earning capacity as only 90% and for loss of hands and thumb is 60% at serial No. 1 and 5 of Part II...
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