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Madhya Pradesh Court November 1998 Judgments

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Nov 03 1998

Commissioner of Income-tax Vs. Pragati Metal Corporation

Court: Madhya Pradesh

Decided on: Nov-03-1998

Reported in: [1999]235ITR398(MP)

B.A. Khan, J. 1. The Income-tax Appellate Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal correctly construed Section 43B of the Income-tax Act, 1961, that when under the provisions of the relevant statute the sales tax though fallen due in the accounting year but was payable after the close of the accounting year it was not open to the Income-tax Officer to disallow the tax so payable and actually paid within the time allowed ?'2. The assessee-firm's liability-to pay sales tax of Rs. 10,191 arose in the assessment year 1984-85. But the firm paid the amount within 30 days after the close of the accounting year as permitted by the Sales Tax Act and claimed deduction in the assessment year 1985-86. This was disallowed by the Income-tax Officer on the strength of Section 43B of the Act and was confirmed by the Appellate Assistant Commissioner in appeal also.3. The assessee thereafter took appeal before...


Nov 03 1998

Arun Kumar and ors. Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Decided on: Nov-03-1998

Reported in: I(1999)DMC461

S.B. Sakrikar, J.1. Accused/applicants have directed this petition under Section 482, Criminal Procedure Code for quashing of the order dated 15.7.1998 rendered by learned Additional Sessions Judge, Ujjain in ST No. 132/98 whereby the learned ASJ framed charges against the applicants for the offence punishable under Sections 304B and 498A of the Indian Penal Code and prayed for reconsideration on the point of framing of charges.2. Briefly stated, the facts of the case are that Police Neelganga, District Ujjain filed challan against accused applicants for the offences under Sections 498A and 304B, Indian Penal Code on the allegations that daughter-in-law of the petitioner No. 2, Smt. Kirtibai wife of Arunkumar committed suicide by setting her to fire resulting into her death due to burn injuries within seven years of her marriage on the ground of demand of Rs. 1 lakh and a motor cycle from her parents.3. Learned Trial Court on perusing challan papers and considering the submissions of t...


Nov 03 1998

Ram Sharan Vs. Ansuiya Bai

Court: Madhya Pradesh

Decided on: Nov-03-1998

Reported in: II(1999)DMC12

V.K. Agrawal, J.1. This appeal under Section 28 of the Hindu Marriage Act, 1955 (hereinafter referred to as 'the Act' for short) is directed against the judgment dated 23.3.1996 regarding a petition under Sectionn 13(l)(b) of 'the Act' registered as Civil Suit No. 6A/1991 decided by Additional District Judge, Kanker, Distt. Bastar.2. The appellant filed the application under Section 13(l)(b) of 'the Act' seeking a decree for divorce against the respondent. The grounds taken for divorce were cruelty and desertion by the respondent. Issues were framed on the said allegations of the appellant and were decided in the negative by the Trial Court. The learned Counsel for the appellant has challenged the finding as above in this appeal. He has also filed an application (LA. No. 5016/98) seeking permission for amend- ment in his petition for divorce and he seeks to incorporate the ground of adultery on the part of the respondent. The application is supported by an afidavit. Another application...


Nov 03 1998

Satish Shyam Soni Vs. Smt. Nirmal Prakash Agrawal

Court: Madhya Pradesh

Decided on: Nov-03-1998

Reported in: 1999(1)MPLJ366

ORDERR.S. Garg, J.1. Shri K. S. Wadhwa learned counsel for the applicant. Shri Umesh Trivedi learned counsel for the non-applicant. Parties are finally heard. Being aggrieved by the impugned order dated 20-8-1998 passed by the Rent Controlling Authority, Mandla, in Case No. 3-A-90/7/1996-97 rejecting the application for grant of leave to defend and further directing eviction of the present-applicant from the suit premises, the applicant/tenant has filed this petition.2. Submission of the learned counsel for the applicant is that his application for grant of leave to defend was cursorily rejected and the learned authority has not cared to see the grounds on which leave was sought. According to him, the authority was not justified in observing that the grounds raised in support of the application for leave to defend were neither vague nor were moon shine nor were illegal. He submits that the authority has failed to exercise jurisdiction vested in it and wrongly rejected the application f...


Nov 03 1998

Arun Kumar Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Decided on: Nov-03-1998

Reported in: 1999CriLJ717

ORDERS.B. Sakarikar, J.1. Accused/applicants have directed this petition under Section 482, Cr. P.C. for quashing of the order dated 15-7-1998 rendered by learned Additional Sessions Judge, Ujjain in ST No. 132/ 98 whereby the learned ASJ framed charges against the applicants for the offence punishable under Sections 304B and 498A of the IPC and prayed for reconsideration on the point of framing of charges.2. Briefly stated, the facts of the case are that Police Neelganga, District Ujjain filed challan against accused/applicants for the offences under Sections 498A and 304B, IPC on the allegations that daughter-in-law of the petitioner No. 2, Smt. Kirtibai wife of Arunkumar committed suicide by setting her to fire resulting into her death due to burn injuries within seven years of her marriage on the ground of demand of Rs. 1 lakh and a motor cycle from her parents.3. Learned trial Court on perusing challan papers and considering the submissions of the counsel for the petitioners order...


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