Madhya Pradesh Court July 2002 Judgments
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Ashok Pharmaceuticals Vs. Cegat
Court: Madhya Pradesh
Decided on: Jul-17-2002
Reported in: 2002(83)ECC55
ORDERA.M. Sapre, J.1. By filing this writ under Article 227 of the Constitution of India, the petitioner seeks to assail the order dated 25.6.2001 (Annexure P/7) passed by Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) in an appeal filed by the petitioner. The order impugned in the petitioner is short and can thus be reproduced verbatim infra: 1. The Tribunal dismissed the appeal on the ground of failure to comply with its order for deposit within two months of Rs. 45,000. It dismissed the application for restoration on the ground that the deposit made in 1999 would not amount to compliance with the stay order. The present application again seeks restoration of the appeal. 2. The only ground in the application is that the Tribunal has power to restore the appeal. The question is not whether the Tribunal has power to restore the appeal, but the manner in which that power should be exercised. There was no application, subsequent to the stay order, for modification or extens...
Cit Vs. Vijaykumar Rajendrakumar and Co.
Court: Madhya Pradesh
Decided on: Jul-17-2002
Reported in: [2002]124TAXMAN737(MP)
ORDERBy this application under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as it stood before the Amendment of 1999, the applicant-department seeks direction to the Tribunal to refer the question, as stated in paragraph 8 of the application, for answer by this court.2. From the averments made in the application, it appears that a licence under the M.P. Excise Act, was granted in an individual name. However, the licensee constituted a registered firm with some more persons and carried on business on the basis of the said licence. Later on, he applied for registration of the firm and continuation thereof. The assessing authority declined the prayer. However, in appeal, the Commissioner (Appeals), reversed the order of the assessing authority. The order of the Commissioner was affirmed in second appeal by the Tribunal. The Tribunal has also rejected applicant's prayer made under section 256(1).3. The matter pertains to the assessment year 1986-87. The...
Mahesh Chandra Nagar Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: 2003CriLJ4022; 2002(4)MPHT174; 2003(2)MPLJ109
S.P. Khare, J.1. Appellant Mahesh Chandra Nagar has been convicted under Section 20(b)(ii) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter to be referred to as 'the Act') and sentenced to rigorous imprisonment for ten years and to a fine of Rs. 1,00,000/-.2. After hearing the learned Counsel for both the sides and after scanning the evidence on record, this Court is of the opinion that the conviction of the appellant for the aforesaid offence is well merited. CD. Tiwari (P.W. 5) has deposed that on 4-3-2000 he was Station Officer of Ashta Police Station and on that date he received information at 8.15 P.M. that there is a person at Pagaria Ghati in possession of Charas. He recorded this information of Rojnamcha Sanha No. 224 (Ex. P-14) and in the Panchnama (Ex. P-1). He transmitted this information to S.D.O. (Police) as per Ex. P-2. Thus the provision in Section 42 (1) and (2) of the Act has been fully complied with. As a matter of fact Section 42 of the Act wa...
F.C.L. Technologies and Products Ltd. Vs. Chief Commissioner, Customs ...
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: 2003(85)ECC147; 2002(4)MPHT237; 2002(3)MPLJ585
ORDERRajendra Menon, J. 1. The petitioner, a Public Limited Company engaged in the manufacture of polyester chips has filed the instant petition praying for quashing the show-cause notice, Annexure P-2, dated 30-8-2001 issued by the Commissioner, Central Excise, M.P., Indore. It is the case of the petitioner that they have a factory manufacturing polyester chips both on its own for sale as well as on job work. According to them, their unit is situated at Malanpur, District Bhind, M.P. The main raw material in the manufacture of the aforesaid polyester chips in DMT/PTA and MEG. It is their contention that they manufacture polyester chips falling under the CET sub-heading 3907.60 from the aforesaid raw material. The raw material is purchased by the petitioner and is also supplied by the parties, placing orders with the petitioner for the purpose of manufacturing of polyester chips out of the aforesaid raw material and supplied by them as job work.2. The petitioner contends that they manu...
Commissioner of Income-tax Vs. Nand Manahor Agencies
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: [2003]259ITR723(MP)
1. This is an application under Section 256(2) of the Income-tax Act, 1961, for calling for a reference from the Income-tax Appellate Tribunal for resolution of the following questions said to be of law, arising out of the Tribunal's order dated March 17, 1993, in I. T. A. No. 252/Ind of 1991 and C. O. No. 56/Ind of 1991 :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in allowing the claim of bad debt amounting to Rs. 44,38,276 ? Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that there was no collusive agreement between the assessee-firm and the debtor company ?' 2. This application has arisen on account of a finding recorded by the Tribunal below that the transaction in question was a debt which has become irrecoverable. The Tribunal in para. 11 of its judgment clearly held : 'It is obvious from the facts narrated above that the transaction was not in ...
Ravinder Singh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: 2003(2)MPHT31; 2003(3)MPLJ9
ORDERUma Nath Singh, J.1. Heard the Counsel for the parties and perused the records. Shri Deniel, inter alia, submitted that contraband items were seized from the Vehicle (M.P. 20G 7770) which he sold out much before the date of seizure but to implicate him, his vehicle (M.P. 20D 7770) which was on a different route, has been wrongly taken in custody. According to Shri Deniel, the contraband items were seized on a route different from the one which is recorded in the police records. Shri Deniel further submitted that there is no compliance of Section 42 of the N.D.P.S. Act and further, the source of information has not been disclosed. On the contrary, Miss. Alka Pandya, learned Govt. Advocate, on the basis ofthe case diary, submitted that the Police has to act promptly, at times, even without recording detailed information lest, they would not be in position to seize contraband or prevent commission of crimes. She also submitted that quantity of contraband item, being 24 bags of 'Ganja...
Cit Vs. Nand Manahor Agencies
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: [2002]124TAXMAN728(MP)
ORDERThis is an application under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for calling reference from the Tribunal for resolution of following questions said to be of law, arising out of the Tribunal's order dated 17-3-1993 in IT Appeal No. 252 (Indore) of 1991 and C.O. No. 56 (Indore) of 1991 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing claim of bad debt amounting to Rs. 44,38,276 ?Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no collusive agreement between the assessee-firm and the debtor company ?'2. This application has arisen on account of a finding recorded by the Tribunal below that the transaction in question was a debt which has become irrecoverable. The Tribunal in para 11 of its judgment clearly held: 'It is obvious from the facts narrated above that the transaction was not in the nature of investment. The agreeme...
NitIn Vs. Radhis
Court: Madhya Pradesh
Decided on: Jul-16-2002
Reported in: III(2002)ACC489
ORDERA.K. Gohil, J.1. The appellant/claimant has filed this appeal under Section 173 of Motor Vehicles Act against the award passed by the Claims Tribunal, Dhar in Claim Case No. 05/1996 whereby the Tribunal granted only a sum of Rs. 23,836.85 paise along with 12% interest.2. The submission of Mr. D.D. Vyas, learned Sr. Counsel is that an opportunity to examine the doctors on commission was not granted by Tribunal and the applications were dismissed without any valid reason. The medical certificates were already on record. On 11.7.1996 before the Tribunal he had filed an application for recording the evidence of Government Doctor Sarvate from Bhoj Government Hospital, Dhar on commission and had filed another application dated 23.11.1996 by which he wanted to produce the another doctor to prove the disability certificate, which was rejected. He further submitted that on account of the injury the claimant's Spleen was removed and for proving the aforesaid disability the Tribunal has not ...
Sudhir Kumar Sharma Vs. Bundel Khand Kshetriya GramIn Bank
Court: Madhya Pradesh
Decided on: Jul-15-2002
Reported in: [2003(97)FLR184]; 2002(4)MPHT114; 2003(1)MPLJ142
K.K. Lahoti, J.1. Plaintiff has filed the present appeal challenging the judgment and decree passed by the Lower Appellate Court by which the suit of appellant was dismissed reversing the judgment and decree of the Trial Court.2. Short facts necessary for the decision of the present appeal are that the appellant was appointed under respondent on 10-6-1978 on the post of Cashier-cum-Clerk as per the order of Board of Directors. Thereafter as per recommendations of the Board of Directors, he was promoted on 1-6-1990 as Senior Upper Division Clerk. On 13-6-1980, he joined on the promoted post at Branch Chandnagar. This order of promotion was made for 2 years on probation with certain conditions, but on 26-6-1980, he was reverted without any notice but with stigma. Against the order of reversion, he preferred an appeal but the appeal was not forwarded to the competent authority for decision. As this order was illegal and has been passed without following principle of natural justice though...
Food Corporation of India and anr. Vs. Munnilal Singh and anr.
Court: Madhya Pradesh
Decided on: Jul-15-2002
Reported in: AIR2003MP66; [2003(4)JCR320(MP)]; 2003(2)MPLJ290
K.K. Lahoti, J.1. Defendants have filed present appeal challenging the judgments and decrees passed by the Courts below by which suit filed by the respondent No. 1/ plaintiff was decreed for Rs.15.400/-.2. Short facts of the case are that plaintiff entered into an agreement with appellants for transportation of goods from Itarsi Railway station to the godowns of appellants. For this purpose respondent No.1 submitted a guarantee through respondent No.2 New Bank of India. Contention of the plaintiff was that he has completed the work as per conditions of the agreement and was entitled for refund of bank guarantee and in spite of several requests, appellants have not refunded the guarantee amount. On these grounds suit was filed for recovery of Rs.16,900/-.3. Appellants denied the claim contending that plaintiff has committed breach of the agreement. He has not transported 120 bags of sugar in time to godown of defendant at Pipariya and there was delay in transporting the aforesaid sugar....
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