Madhya Pradesh Court December 2003 Judgments
Narayan Nagina Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Dec-19-2003
Reported in: AIR2004MP154; 2004(1)MPHT312; 2004(1)MPLJ341
S.S. Jha, J.1. Appellant was elected as President of the Municipal Council, Sironj, District Vidisha in December, 1999. He was aggrieved by the Resolution dated 17-2-2003 (Annexure P-4) with the writ petition whereby 3/4th of the Councillors of the Municipal Council had moved a proposal for recalling the appellant under Section 47 of the Madhya Pradesh Municipalities Act, 1961 (hereinafter, referred to as the 'Act'). Petition filed by the appellant before the writ Court has been dismissed. Against this dismissal, this appeal is filed.2. Counsel for the appellant contended that on 24-1-2002 proposal to recall the appellant from the post of President was submitted by the elected Councillors to the Collector-under Section 47 of the Act. Proposal was signed by 17 Councillors. On 1-2-2002 out of 17 Councillors, nine Councillors have informed the Collector that the proposal (Annexure P-2) with the writ petition was not signed by them voluntarily and they have signed the proposal under pressu...
Tag this Judgment!Gopi Chand Gupta Vs. Madhya Pradesh Electricity Board and ors.
Court: Madhya Pradesh
Decided on: Dec-19-2003
Reported in: [2004(101)FLR56]; (2004)IILLJ689MP; 2004(1)MPHT503; 2004(1)MPLJ310
S.S. Jha, J. 1. Both these appeals arc disposed of by this judgment as they arise out of common order passed by the Single Bench.2. Brief facts of the case are that:--The appellants have filed applications for their classification as permanent before the Labour Court under the Provisions of Madhya Pradesh Industrial Employees Standing Orders Act (hereinafter, referred to as the 'Act'). Appellants claimed that they have become eligible to be classified as 'permanent' against the posts of Office Assistant Grade III. Appellants contended that they have worked continuously on the post for more than six months, therefore, they have acquired the right to be classified as permanent under the provisions of the Act. Labour Court allowed the application and held that the appellants are entitled to be classified as permanent and the order dispensing with their services was quashed. In appeal, the Industrial Court has affirmed the finding that the appellants are entitled to be classified as perman...
Tag this Judgment!Rudraksha Petrochem Pvt. Ltd. Vs. Commercial Tax Officer-cum-tehsildar ...
Court: Madhya Pradesh
Decided on: Dec-19-2003
Reported in: [2006]146STC629(MP)
A.M. Sapre, J.1. The decision rendered in this writ petition shall also govern disposal of other connected Writ Petition No. 9746 of 2003.2. In substance, the case of the petitioner in this petition is that though their case (appeal) is still pending before the State Appellate Forum (annexure P-5) against the order, dated July 17, 2003 (annexure P-4), passed by S.L.C. (State Level Committee), where the question involved is, whether petitioner can be granted exemption from payment of sales tax on the goods manufactured by them in their industrial unit, the sales tax (commercial tax)authorities have attached the properties of the petitioner for non-payment of sales tax by impugned notices of attachment and proclamation of sales (annexures P-20 to P-23). In other words, the grievance of the writ petitioner is that when the larger and/or main question, viz., whether petitioner is entitled to claim exemption by way of deferment of payment of sales tax/commercial tax on the goods manufacture...
Tag this Judgment!Zila Sahakari Krishi Aur GramIn Vikas Bank Mydt. and ors. Vs. Phool Si ...
Court: Madhya Pradesh
Decided on: Dec-18-2003
Reported in: 2004(1)MPHT266
Dipak Misra, J.1. The factual matrix, the substratum of the scenario, the edifice built, the fulcrum of grounds urged, the gravamen of canvassment and the bone of proponement being same the present batch of appeals preferred under Clause 10 of the Letters Patent questioning the correctness of the order dated 13-2-2003 passed by the learned Single Judge was heard analogously and is decided by this common order. It is condign to state at the very outset that the appellant-Bank in different writ petitions assailed the orders passed by the Joint Registrar, Co-operative Societies under certain provisions of the M.P. Co-operative Societies Act, 1960 (hereinafter referred to as 'the Act') knocking at the doors of this Court under Article 226 of the Constitution of India. The learned Single Judge keeping in view the factual exposition, main thrust of law, decided the matter by a composite order.2. Sans unnecessary details the requisite facts which warrant adumbration are that as Zila Sahakari ...
Tag this Judgment!Food Corporation of India Vs. Dena Bank
Court: Madhya Pradesh
Decided on: Dec-18-2003
Reported in: AIR2004MP158; 2004(2)ARBLR477(MP); III(2004)BC103; 2004(2)MPHT38; 2004(1)MPLJ327
Ashok Kumar Tiwari, J.1. This appeal has been filed under Section 96 of the Code of Civil Procedure against the decree of 10th Additional District Judge, Indore granted in Original Civil Suit No. 85-B/88 vide which the suit filed by the appellant/plaintiff under Order 37 of Code of Civil Procedure has been dismissed.2. Plaintiffs case is that defendant No. 1 Dena Bank, Indore executed bank guarantee for Rs. 4,50,725/- on 31-5-1978 in favour of plaintiff in lieu of cash deposit required from M/s. Surana Commercial Company, Indore (hereinafter referred to as 'Contractor'). Thereafter, the bank guarantee was renewed from time to time. The contractor defaulted in due performance of the contract, therefore, the defendants were asked to release the guarantee amount, but the defendants wilfully and illegally avoided the payment in respect of the aforesaid bank guarantee. Hence, the suit was filed to recover the amount of Rs. 4,50,725/- being the amount of the guarantee and Rs. 2,50,152.37 p b...
Tag this Judgment!State of Madhya Pradesh Vs. HisamuddIn and ors.
Court: Madhya Pradesh
Decided on: Dec-18-2003
Reported in: 2004(2)MPHT40
Kumar Rajaratnam, C.J.1. This is an appeal preferred by State against acquittal of A1 to A3 and A5 for offences under Sections 147, 302 read with Section 149, Indian Penal Code and alternatively against A4 and A5 for offences under Section 302/34, Indian Penal Code. The learned Court of Sessions Judge, Panna in Sessions Trial No. 20 of 1988 acquitted the accused of all the offences vide judgment dated 29th June, 1990. Aggrieved by the order of acquittal, the State has preferred this appeal.2. A4 who is the principal accused and against whom overt act has been alleged, died during the pendency of the appeal on 26th June, 1991 and this Court by order dated 4-10-1991 held that the appeal against acquittal of A4 abates. Accordingly, we have before us A1, A2, A3 and A5 as respondents.3. Prosecution case in brief is that the accused persons, with a common object of murdering the deceased Tauhid son of Naimuddin, formed themselves into unlawful assembly and in pursuance of that common object,...
Tag this Judgment!Commissioner of Income Tax Vs. Pitambardas Dulichand
Court: Madhya Pradesh
Decided on: Dec-18-2003
Reported in: (2004)191CTR(MP)43; [2005]273ITR271(MP)
ORDER1. Appellant has filed this appeal under Section 260A of the IT Act, 1961 (for short, 'the Act'), against the order dt. 27th May, 2003 of the Tribunal passed in ITA No. 893/Ind/1994 raising the following question :'Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the penalty under Section 271(1)(c) of the IT Act, 1961, is not attracted even though there was enough material on record to hold that penalty was leviable ?'2. The AO had imposed penalty against the respondent-assessee under Section 271(1)(c) of the Act, but the CIT{A), in appeal, had cancelled penalty against which the Revenue have approached the Tribunal in appeal. The Tribunal observed that the accounts suffered from totalling mistake committed by 'Munim' and, therefore, it upheld the order passed by the CIT(A).3. Learned senior counsel has referred to the decision of the Allahabad High Court in Pahulal Ved Prakash v. CIT : [1990]186ITR589(All) in suppor...
Tag this Judgment!Commissioner of Central Excise Vs. New Vikram Cements
Court: Madhya Pradesh
Decided on: Dec-16-2003
Reported in: 2004(1)MPHT340
ORDER1. The assessee, M/s. New Vikram Cements, is engaged in manufacturing of ordinary Pozzolana Portland Cement. For availing the MODVAT credit they filed a declaration in respect of its explosive and grinding media balls. The Revenue was of the view that MODVAT credit would not he available to the assessee as the nature of grinding media balls is akin to appliance, equipment and tools. In respect of the explosive it was felt by the Revenue that the same are used in the mines which are outside the factory premises. The Assistant Collector declined to accept the contention of the assessee that the MODVAT credit was admissible on grinding media balls and explosive. On an appeal being preferred, the Commissioner (Appeals) overturned the finding of the Assistant Commissioner and held that MODVAT credit on explosive can be allowed if they are used by the manufacturer in the mines. With regard to grinding of media balls, the Collector (Appeals) accepted the contention of the assessee. Being...
Tag this Judgment!Chimo Agencies Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-16-2003
Reported in: (2004)188CTR(MP)578; [2004]267ITR64(MP)
S.K. Kulshrestha, J.1. The Income-tax Appellate Tribunal, Indore, has referred the following question under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the investment of Rs. 1,05,377 on repairs to building was made for the enduring benefit and it cannot be termed as business expenditure ?'The assessee had taken a building on rent at Rs. 1,500 per month from Tej Kumar Sethi. The said building was in a very bad shape and the assessee incurred an expenditure of Rs. 1,15,377 and claimed this expenditure as business expenditure but it was disallowed by the Assessing Officer. The Assessing Officer considered it to be a capital expenditure and made an addition of the same after allowing depreciation at the rate of ten per cent. under Section 32(1A) of the Act. The addition was maintained in appeal by the Commissioner...
Tag this Judgment!State of Madhya Pradesh and anr. Vs. M.K. Chaturvedi and anr.
Court: Madhya Pradesh
Decided on: Dec-16-2003
Reported in: 2004(2)MPHT246
ORDERS.P. Khare, J.1. These two appeals are under Order 43 Rule 1 (r), CPC by the defendants against the order of temporary injunction by which the defendant Nos. 1 and 2 have been restrained from demoting the plaintiff and the defendant No. 3 from taking charge of the post of the General Manager.2. It is not in dispute that M.P. Mahila Vitta Avas Vikas Nigam is a society registered under the M.P. Society Registrikaran Adhiniyam, 1973. Plaintiff M.K. Chaturvedi was working as a Manager in the Society. He was temporarily promoted as General Manager. Defendant No. 1 State of Madhya Pradesh has posted defendant No. 3 Sushri Mamta Pathak as General Manager in his place on deputation as per order dated 18-6-2003. This order has been challenged by the plaintiff in the civil suit. An application for temporary injunction has also been filed by him seeking the same relief. The Trial Court has granted the temporary injunction claimed by the plaintiff.3. In these appeals it is contended that the ...
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