Madhya Pradesh Court February 2003 Judgments
State of Madhya Pradesh Vs. Vivek Agrawal and ors.
Court: Madhya Pradesh
Decided on: Feb-25-2003
Reported in: 2004ACJ893
Bhawani Singh, C.J.1. Both these appeals, State of Madhya Pradesh v. Vivek Agrawal, M.A. No. 149 of 1997 and Vivek Agrawal v. State of Madhya Pradesh, M.A. No. 563 of 1997, are proposed to be decided by this judgment since they arise out of the same award of Motor Accidents Claims Tribunal, Bhopal in M.C.C. No. 317 of 1996 dated 17.1.1997.2. On 11.3.1990 at about 11 a.m., Vivek Agrawal (claimant) was going on his motor cycle from Arera Colony to his residence, D 11/20, Char Imli, Bhopal. On the crossing of Reserve Bank Colony, Mohan Singh (driver) came from Char Imli driving jeep CPZ 4112 rashly and negligently and hit the motor cycle of the claimant without giving signal when claimant was turning towards his residence. Claimant fell down, came under the right side tyre of the jeep, sustained injuries and became unconscious. Jeep driver sped away from the spot. The claimant was brought home in state of unconsciousness, shifted to New Bhopal Hospital and after preliminary treatment, tak...
Tag this Judgment!M.P. Rajya Van Vikas Nigam Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-25-2003
Reported in: [2005]275ITR189(MP)
Dipak Mishra, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961, at the instance of the assessee for calling for a statement of case from the Income-tax Appellate Tribunal (in short 'the Tribunal'), on the following questions :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the entire assessment order was not set aside by the Commissioner of Income-tax vide his order dated March 30, 1987, under Section 263?(ii) Whether the Tribunal was correct in holding that the Commissioner of Income-tax had no jurisdiction to set aside the order of the Assessing Officer as the issue of investment allowance was adjudicated by the Commissioner of Income-tax (Appeals) prior to the order under Section 263?2. In support of the application it is submitted by Shri H.S. Shrivastava, learned counsel for the assessee, that the Tribunal has grossly erred in not referring the matter to this court though substantial questions of...
Tag this Judgment!Dhannalal Gulabchand Sethi Vs. Ito
Court: Madhya Pradesh
Decided on: Feb-25-2003
Reported in: [2005]142TAXMAN487(MP)
ORDERIn these two writ petitions question posed for consideration is whether the order passed by assessing officer and directions issued under section 144A of the Income Tax Act, 1961 by Additional Commissioner treating the partnership firm as association of persons; liable to assessment under section 185 of the Income Tax Act, 1961 (hereinafter referred to as the Act) are proper.2. The fact which is not in dispute that there existed a partnership firm. One of the partners namely Shri Gulabchand Sethi died on 16-8-1997 owing to which the partnership firm stood dissolved. Fresh partnership deed was drawn on 20-8-1997 in which it was mentioned that the old firm was dissolved due to the death of Shri Gulabchand and that there was no business from 17-8-1997 to 19-8-1997. New firm started the business from 20-8-1997 to 31-3-1998.3. According to Income Tax Officer the accounts were not closed of dissolved firm on the death of Shri Gulabchand Sethi and the actual profit has not been distribut...
Tag this Judgment!Dhannalal Gulabchand Sethi Vs. Income Tax Officer
Court: Madhya Pradesh
Decided on: Feb-25-2003
Reported in: (2005)194CTR(MP)409; [2005]275ITR179(MP)
Arun Mishra, J.1. In these two writ petitions question posed for consideration is whether the order passed by AO and directions issued under Section 144A of the IT Act, 1961, by Addl. CIT treating the partnership firm as AOP, liable to assessment under Section 185 of the IT Act, 1961, (hereinafter referred to as 'the Act') are proper.2. The fact which is not in dispute that there existed a partnership firm. One of the partners, namely Shri Gulabchand Sethi died on 16th Aug., 1997, owing to which the partnership firm stood dissolved. Fresh partnership deed was drawn on 20th Aug., 1997, in which it was mentioned that the old firm was dissolved due to the death of Shri Gulabchand and that there was no business from 17th Aug., 1997 to 19th Aug., 1997. New firm started the business from 20th Aug., 1997 to 31st March, 1998.3. According to ITO, the accounts were not closed of dissolved firm on the death of Shri Gulabchand Sethi and the actual profit has not been distributed amongst the partne...
Tag this Judgment!Mahankal Agencies Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Feb-24-2003
Reported in: 2003(4)MPLJ569; [2004]134STC43(MP)
A.M. Sapre, J.1. Having heard the learned counsel for the petitioner and having perused the record of the case, I find no substance in the writ. It thus fails and is dismissed in limine.2. The question involved in this writ is under what entry of Madhya Pradesh Commercial Tax Act, the petitioner's product is to be taxed The petitioner is engaged in the business of sale of what is known in the market 'mosquito and insect repellents'. According to the petitioner the product being regarded as insecticide under the Insecticide Act, it be taxed as insecticide under the Commercial Tax Act. The departmental authorities (assessing as well as revisionary one) have taxed the product under the entry 'Mosquito and insect repellants'.3. These entries in the Act from time to time reads as under in Schedule II [Part IV at item No. 4] :11. Mosquito and insect repellants such as Jet Mat, Good Knight Mat, etc., 12 per cent April 1, 1999 to December 31, 1999.15. Mosquito and insect repellants such as Jet...
Tag this Judgment!Radha Devi Vs. Shafiq Alias Shafaq and anr.
Court: Madhya Pradesh
Decided on: Feb-24-2003
Reported in: 2003CriLJ4384; 2003(2)MPLJ449
ORDERP.C. Agarwal, J.1. This is a petition under Section 482 of the Code of Criminal Procedure for recalling the order dated 8-7-2002 in Criminal Revision No. 361/2000 (Shafique alias Shafaq v. State of M.P.), whereby the revision was allowed and Shafique alias Shafaq (R1) was discharged. The petitioner in this case is the prosecutrix, who had filed F.I.R. in the case and she claims that she was a necessary party in the revision and no order could have been passed unless she was noticed and heard.2. Facts in brief are that on F.I.R. of the petitioner, after due investigation, a charge-sheet under Sections 363, 366, 368 and 370 of the Indian Penal Code was filed by the Police Crime No. 95/99. The case was committed to the Court of Sessions. After hearing both the parties, the trial Court discharged Shafique alias Shafaq (R1) on 24-3-2000. Thereafter the statement of the petitioner on oath was recorded. The prosecution applied Under Section 319 of the Code of Criminal Procedure for recal...
Tag this Judgment!Bherusingh @ Raju Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Feb-24-2003
Reported in: II(2003)DMC173
N.K. Jain, J.1. This jail appeal arises from the judgment dated 14.9.1998, rendered by Vllth Additional Sessions Judge, Indore, in Sessions Trial No. 516/ 1997, convicting accused - appellant, Bherusingh @ Raju Under Section 302 of the Indian Penal Code and sentencing him to imprisonment for life with fine Rs. 2,000/-.2. The allegation against the appellant was that he on 15.10.1997, around 8.30 p.m. at his own house at Balram Nagar, Indore, poured kerosene on his deceased wife Sangeeta and set her on fire. She sustained 72 per cent burn injuries. Her father Kalyansingh (P.W. 1) who resided in the same vicinity, on hearing about the incident rushed to the scene, took her to police station and then shifted her to M.Y. Hospital, Indore. The police firstly recorded a Sanha Report (Ex. P/ 13) at the instance of Kalyansingh and then recorded statement {vide Ex. P/4) of the deceased, the same night at M.Y. Hospital, Indore. Thereafter, FIR {vide Ex. P/ 16) was recorded on the next day at 11....
Tag this Judgment!Raghuveer Singh and anr. Vs. Phoolmal and anr.
Court: Madhya Pradesh
Decided on: Feb-21-2003
Reported in: 2003CriLJ3411; 2003(2)MPHT71; 2003(2)MPLJ419
ORDERSubhash Samvatsar, J. 1. This application is filed under Section 482, Cr.PC for quashing the complaint and proceedings of the Criminal Case No. 419/2002 pending in the Court of Judicial Magistrate, Ashoknagar, District Guna.2. Facts of the case are that respondent No. 1 Phoolmal filed a complaint under Section 307 read with Sections 34, 294, 506B and Section 285, IPC, in the Court of Judicial Magistrate Class I, Ashoknagar, Judicial Magistrate forwarded the complaint under Section 156 for registration and for further investigation to the police office and directed the police to submit the report in the Court by next date of hearing by order dated 23-2-2001. Before forwarding the complaint the Magistrate had not examined the complainant under Section 200, Cr.PC nor examined any witnesses under Section 202, Cr.PC. On receipt of the report from the police he registered the case and directed to issue summons to the applicant by order dated 5-12-2001. This order is under challenge befo...
Tag this Judgment!Prem Nepali @ Prem Bahadur Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Feb-21-2003
Reported in: 2003CriLJ3301; 2003(2)MPHT289; 2003(2)MPLJ600
Rajeev Gupta, J.1. Appellant Prem Nepali @ Prem Bahadur stands convicted under Section 302, IPC with sentence of imprisonment for life, vide impugned judgment dated 30-11-91 passed by 1st Additional Sessions Judge, Bhopal, in Sessions Trial No. 201/88.2. The appellant has been found guilty of causing injuries on the right thigh of deceased Guddu @ Shahzad by means of knife, in the evening of 26-8-88, leading to his death the same night.3. At the trial, accused Prem Nepali @ Prem Bahadur abjured hisguilt and pleaded false implication to the charge framed by the Trial Court under Section 302, IPC.4. The charge of 'murder' against the accused was sought to be proved on the evidence of Bhole Shafiq (P.W. 1), Mohd. Nazir (P.W. 2), Dr. Abdul Hakeem (P.W. 3), Rameshwar Pandey (P.W. 4), Ram Palat Pandey (P.W. 5), Brijwasi Prasad (P.W. 6), Laxman Singh (P.W. 7), Dr. Suneet Kaur (P.W. 8), Dr. Daryav Singh Badkur (P.W. 9), J.P. Garg (P.W. 10), Abdul Majid (P.W. 11), Vishnu Prasad Tiwari (P.W. 12)...
Tag this Judgment!Kalabai Vs. Mushtaque Khan and ors.
Court: Madhya Pradesh
Decided on: Feb-21-2003
Reported in: III(2004)ACC88; 2004ACJ1024
Bhawani Singh, C.J.1. This appeal is directed against the award of Motor Accidents Claims Tribunal, Seoni, in Claim Case No. 38 of 1996, dated 8.5.1998.2. Briefly stated, Prakash (deceased) was a newspaper hawker. He was studying in the IX class. He was 15 years old on the date of the accident which took place on 1.4.1996, at 8 a.m. at Chhui Bus Stand (Seoni). While he was taking out the bundles of newspaper from the bus, suddenly the driver moved it as a result of which he fell down and rear tyres ran over his legs. He was shifted to hospital where he died on the next day.3. Respondents denied the claim. They state that the deceased was in the habit of getting into the bus without permission of the driver who had been asking him not to do so. On the date of accident, he was trying to catch hold of the handle of the door which he could not and fell down resulting in the injuries. He himself was responsible for the injuries and ultimate death. Insurance company alleges that the driver d...
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