Madhya Pradesh Court February 2002 Judgments
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inder Narayan Jhalani Vs. Union of India (Uoi) and anr.
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: [2002]254ITR663(MP)
A.M. Sapre, J.1. By filing this writ under article 226/227 of the Constitution of India, the petitioner seeks to assail the notice dated August 23, 1994 (annexure A/1), issued under Section 148 of the Income-tax Act, 1961 (for brevity called 'the Act') by the Income-tax Officer, respondent No. 2. The facts of the case lie in a narrow compass. They need mention to appreciate the issue involved and urged.2. The petitioner is an assessee, as defined under Section 2(7) of the Act. He is assessed as an individual in respect of his income earned from business as also from other sources. The petitioner filed his return (annexure A) for the assessment year 1992-93, i.e., for the period April 1,1991 to March 31,1992. In the return, the petitioner claimed several deductions such as under Sections 80L, 80CCB, 80CCA, 80HHC and 80D in addition to other claims. The Assessing Officer processed the return of the petitioner under Section 143(l)(a) ibid and made prima facie adjustment in so far as the d...
Ashish Kumar and anr. Vs. Smt. Leela Bai (Dead) Through Her L.Rs. and ...
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: AIR2002MP150; 2002(2)MPHT114; 2002(3)MPLJ110
ORDERS.P. Khare, J. 1. This is a revision by the applicants against the order by which their appeal under Section 384 of the Indian Succession Act challenging the order refusing to grant a succession certificate in their favour on their application under Section 372 of the Act, has been dismissed. 2. It is not in dispute that deceased Shakuntalabai was a teacher in Primary School, Chandana and she died on 7-6-1998. Non-applicant Smt. Leela Bai was her mother. Shakuntalabai declared name of her mother Smt. Leela Bai in the Government records as her nominee. 3. Applicant No. 2 Nathuram claims to be the husband and applicant No. 1 Ashish Kumar, aged 7 years, claims to be son of Shakuntalabai. They submitted an application under Section 372 of the Indian Succession Act for grant of a succession certificate in their favour. Non-applicant No. 1 Smt. Leela Bai, mother of Shakuntalabai, opposed this application. According to her, the applicants are not in any way related to Shakuntalabai as sh...
Devilal Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: 2002(84)ECC771; 2002(2)MPHT186; 2002(2)MPLJ301
N.K. Jain, J.1. Accused/appellant Devilal is convicted under Sections 8/18 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the Act') and sentenced to 10 years RI with fine Rs. 1,00,000/- by the 1st Addl. Sessions Judge, Neemuch vide his judgment dated 7-10-96 in Special Case No. 139/93 which is impugned in this appeal.2. The case of the prosecution, as unfolded at the trial, was that on 1-4-1993 at 11.30 p.m. in the night, Sub-Inspector Anilsingh Rathore (P.W. 8) of P.S. Singoli, acting on the basis of information received from an approver intercepted the accused appellant on way near Village Thadod-Phata and after observing necessary formalities/requirements, searched him in presence of two panch-witnesses. Two bags, tied around the waist underneath wearing apparels, were recovered from the person of the accused. On preliminary examination both the said bags were found containing opium weighing 870 and 660 gms., respectively. Two samples each of 30 gms. were dr...
Madhya Pradesh Madhyam Vs. Commissioner of Income-tax and anr.
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: [2002]256ITR277(MP); 2002(3)MPHT162; 2002(4)MPLJ267
Arun Mishra, J.1. The petitioner is assailing the issuance of show-cause notice as to why registration be not cancelled under the provisions of Section 12A read with Section 12AA of the Income-tax Act, 1961. The petitioner was granted registration as charitable institution. The petitioner is an undertaking of the State of Madhya Pradesh According to the petitioner, it is undertaking charitable activities in the very nature which are defined in Section 2(15) of the Income-tax Act, 1961.2. The petitioner submits that this question was adjudicated by the Income-tax Department whether the petitioner can avail of such an exemption ; considering the nature of the activities while passing the assessment order for the year 1994-95, an order was passed by the Income-tax Appellate Tribunal, Indore Bench, Indore (annexure P/5), in which the view was taken that till registration stands, the authorities are bound by it and cannot take a different view as to the nature of the activities. On the fact...
Jeetsingh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: 2002(83)ECC365; 2002(3)MPHT131; 2002(2)MPLJ117
N.K. Jain, J.1. Accused-appellant Jeetsingh is aggrieved by his conviction and sentence (10 years rigorous imprisonment with fine of Rs. 1.00 lac), passed under Sections 8/18 of the Narcotic Drugs & Psychotropic Substances Act, (for short, 'the NDPS Act'), by Additional Sessions Judge, Jaora, District Ratlam, vide his judgment dated 13-7-1993 in Sessions Trial No. 92/1991.2. The case of the prosecution as unfolded at the trial was that on 19-2-1991, around 10.00 o'clock in the night, Sub-Inspector U.P.S, Chouhan of P.S. Industrial Area, Jaora, acting on tips from some approver, raider a room attached to a road side hotel called 'Janta Dhaba', situated on Mandsaur Road, 2 Kilometers away from the police station. According to the prosecution the said Dhaba and the room belonged to and occupied by accused appellant Jeet Singh. The said room was searched by Sub-Inspector Chouhan in presence of two panch witnesses and 17.200 Kgs. of Opium kept in four bags was recovered from inside the room...
State of M.P. Vs. Mohd. Jabbar Khan
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: 2002CriLJ4812; 2002(3)MPHT465; 2002(3)MPLJ438
ORDERDipak Misra, J.1. Invoking the revisional jurisdiction of this Court under Section 401 of the Code of Criminal Procedure (hereinafter referred to as 'the Code') the petitioner, the State of Madhya Pradesh, has called in question the sus-tainability of the order dated 5-5-1999 passed by the learned Judicial Magistrate First Class, Ajaygarh, Panna in Criminal Case No. 297/98 whereby the learned Magistrate has discharged the non-applicant, Mohd. Jabbar Khan, in exercise of power conferred on him under Section 249 of the Code.2. The facts lie in a narrow compass. The State of M. P. through Forest Range Officer filed a complaint petition before the aforesaid Magistrate against the accused in respect of offences punishable under Sections 33 and 52 of Indian Forest Act, 1927 on the allegation that he had felled 72 pieces of wood belonging to two categories, namely, teak and 'satkata'. Before the learned Magistrate, the complainant did not examine himself and time was sought on many an oc...
Radheshyam Vs. Smt. Phoolwati
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: II(2002)DMC51
ORDERNarain Singh 'Azad', J.1. Arguments heard.By order dated 8th December, 1995, Shri B.C. Mallaiya, J.M.F.C. Bhopal, granted maintenance to respondent in M.Cr.C. No. 135/1995, which was payable at the rate of Rs. 400/- per month since 8.12.1995.2. In the course of execution of aforesaid order, this petitioner filed an application on 19.12.2000, resisting the proceeding on the ground that under an agreement with the respondent, the agricultural land situated at village Nalkheda is transferred in the name of the respondent, and hence the recovery proceeding deserves to be dropped. After considering the sale deed so also, the affidavit of mother of the respondent which was filed on behalf of the petitioner, the learned J.M.F.C. did not accept the fact of compromise between the petitioner and the respondent through her mother and hence rejected the application moved on behalf of the petitioner. Then, thereafter, this petitioner unsuccessfully challenged the aforesaid order dated 17th Mar...
Madhya Pradesh Madhyam Vs. Cit and anr.
Court: Madhya Pradesh
Decided on: Feb-07-2002
Reported in: (2002)175CTR(MP)92
ORDERArun Mishra, J.Petitioner is assailing the issuance of show-cause notice as to why registration be not cancelled under the provisions of section 12A read with section 12AA of Income Tax Act. Petitioner was granted registration as charitable institution. Petitioner is an undertaking of State of M.P. According to the petitioner, it is undertaking the charitable, activities in the very nature which are defined in section 2(15) of Income Tax Act, 1961.2. Petitioner submits that this question was adjudicated by the Income Tax Department whether petitioner can avail such an exemption considering the nature of activities while passing the assessment order for the year 1994-95, an order was passed by the Tribunal, Indore Bench, Indore (Annexure P/5) in which the view was taken that till registration stands, authorities are bound by it and cannot take a different view as to nature of activities. On facts also examination appears to have been made of the expression 'any other object of the ...
Rajendra Kumar Gupta Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Feb-06-2002
Reported in: 2002(2)MPHT562; 2002(4)MPLJ149
ORDERArun Mishra, J. 1. The petitioner is assailing the order of confiscation of his Tempo Trax on the ground that as per Clause (b) of Sub-section (3) of Section 47-A of the M.P. Excise Act, 1915, the petitioner was required to be issued notice in writing which was not issued.2. Learned counsel for the petitioner submits that it is not in dispute that Driver Munna Lal was driving the Tempo Trax in question at the relevant time when the illicit liquor was allegedly seized from the Tempo Trax which also resulted in seizure of the conveyance pursuant to which the proceedings were initiated by Collector and District Magistrate, Raisen in Case No. 521/Excise/2001. Collector issued a notice to the registered owner i.e., petitioner namely Rajendra Kumar Gupta and after hearing ordered confiscation of vehicle Tempo Trax No. M.P. 20-H-9606 exercising the power under Section 47-A. Collector passed the order on 16-5-2001 (Annexure P-l). Against the order, the petitioner preferred an appeal which...
Angad Electronics Methodist Centre, Napier Town, Jabalpur and ors. Vs. ...
Court: Madhya Pradesh
Decided on: Feb-05-2002
Reported in: AIR2002MP129; 2002(2)MPHT269; 2002(2)MPLJ162
ORDERArun Mishra, J.1. Petitioners are assailing the order passed by the M.P. State Consumer Disputes Redressal Commission on 2940-2001. The appeal was dismissed for non-prosecution with costs of Rs. 500/- as the appellants and their counsel failed to turn up to present their case even in the second call.2. Learned counsel submits that since there is no provision in the Consumer Protection Act, 1986 for restoration of the appeal, as such the writ petition is the only remedy. The submission of the learned counsel is that M.P, State Consumer Disputes Redressal Commission is not going to entertain the restoration application which may be filed.3. The submission of the learned counsel for the petitioner is not acceptable. In New India Assurance Co. Ltd. v. R. Shrinivasan, (2000) 3 SCC 342, their Lordship of the Supreme Court, held that once a case is dismissed in default of appearance, restoration can be made in Paragraph Nos. 17 and 18, the Apex Court held as under :--'17. But that is not...
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