Madhya Pradesh Court April 2003 Judgments
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Commissioner of Income Tax Vs. Ajanta Talkies
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: (2004)190CTR(MP)280
1.This is an application under Section 256(2) of the IT Act of Revenue with a request to this Court to answer the following question of law referred by Tribunal. The same is reproduced herein :'Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in holding that the assessee was correct in claiming entertainment tax subsidy as capital receipt ?'2. Learned counsel for the applicant/Revenue submitted that this question has been answered by the judgment of the Supreme Court in CIT v. Rajaram Maize Products : [2001]251ITR427(SC) . In fact, the aforesaid judgment is based on earlier judgment of the Supreme Court in Sahney Steel & Press Works Ltd. and Anr. v. CTT : 1997ECR787(SC) in which it has been held that subsidies are revenue receipts and have to be taxed, accordingly.3. In the present case, the assessee had received entertainment tax subsidy. Thus, on applying aforesaid ratio of the Supreme Court as mentioned above in two cases, we hold that it wil...
Sandhya Sharma Vs. Ravi Sharma
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: I(2004)DMC275
A.K. Awasthy, J.1. This appeal is filed under Section 28 of the Hindu Marriage Act by the appellant/petitioner against the judgment and decree passed in Civil Suit No. 101-A of 1994, decided on 30.1.2000 by 4th Additional District Judge, Jabalpur, wherein the petition filed for seeking divorce on the ground of cruelty was dismissed.2. The admitted facts of the case are that the marriage between the appellant and respondent was solemnised on 14.6.1990 at Jabalpur according to Hindu rites and customs and from the wedlock they have a daughter.3. The case of the petitioner/appellant is that the respondent/husband used to ill-treat and misbehave with her after consuming liquor and he had many times beaten her. The respondent/husband and his family members used to demand more dowry. That in 1991, the respondent dragged her and beat her by sticks and the neighbours intervened and pacified the respondent. The appellant has further alleged that on 4th June, 1993 her husband came back to the hou...
Laxmi Kant Chaturvedi Vs. Smt. Vidya Devi
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: II(2003)DMC422
A.K. Awasthy, J.1. This appeal is filed Under Section 28 of the Hindu Marriage Act challenging the judgment and decree dated 15.1.1992 in Civil Suit No. 13-A ' of 1990 passed by the IVth Additional District Judge, Jabalpur wherein petition Under Section 13(l-A)(i) of the Hindu Marriage Act, filed by appellant/husband was dismissed. '2. The admitted facts of the case are that the appellant and respondent were got married about 20 years back at Umaria as per Hindu rites and customs. Ku. Pushpalata was daughter from their wedlock. It is also not in dispute that the appellant-husband is paying Rs. 175/- per month as maintenance. That the Civil Suit No. 46-A of 1985 for judicial separation was filed by the respondent-wife and the decree was passed on 25.6.1986 in favour of respondent-wife for the judicial separation from the appellant-husband.3. The case of the appellant was that from last more than 7 years respondent-wife is living separately and 3 years have passed since the decree for ju...
Arvind Sahu Vs. Rajni Sahu
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: II(2003)DMC501
A.K. Awasthy, J.1. This is an appeal Under Section 28 of the Hindu Marriage Act against the judgment and decree dated 24.2.2001 passed by the Second Additional District Judge, Bhopal in Civil Suit No. 67-A/2000 dismissing the appellant's petition for restitution of conjugal rights.2. The admitted facts of the case are that the marriage between the parties was solemnised at Bhopal on 20th May, 1994 according to Hindu rites. That at the time of the marriage the appellant was employed in a Private Limited Company at Mandideep and his wife was working in the State Cooperative Bank, New Market, M.P. Nagar, Bhopal.3. The case of the appellant/petitioner is that few days after the marriage, the petitioner left the service and thereafter his wife started going on and off to her parents' house without consent of the petitioner. That after one year of the marriage inspite of the repeated requests by the petitioner, the respondent stopped coming to the house of the petitioner and refused to live ...
Gafaran and ors. Vs. Tilakraj Kapur and ors.
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: III(2004)ACC768; 2005ACJ1711
N.K. Jain, J.1. For the death of a 23 years old unmarried person, employed in the Government service on a salary of Rs. 1,500 per month, who died in a motor accident and the vehicle was insured with respondent No. 3, the Tribunal below has awarded compensation of Rs. 62,000 to the two sisters (appellant Nos. 4 and 5) of the deceased. Two other sisters, namely, appellant Nos. 2 and 3 were not awarded any compensation on the ground that they were not dependent on the deceased.2. Counsel for the appellants submitted that the amount awarded is too meagre to be sustained by this Court. As against this Mr. B.N. Malhotra strongly defended the impugned award.3. It is not disputed before us that the deceased was unmarried and his parents had also died and so only his sisters were his legal representatives. The court below while computing dependency at Rs. 12,000 per annum applied multiplier of four only. A very strange reasoning was given for adopting a short multiplier that the two sisters maj...
Balkrishna Biharilal and ors. Vs. Ushabai and ors.
Court: Madhya Pradesh
Decided on: Apr-10-2003
Reported in: 2003(3)MPHT485
A.M. Sapre, J.1. This is a second appeal filed by the defendant under Section 100 of CPC against the impugned judgment/decree, dated 2-8-1999, passed by learned 1st Additional District Judge, Khargone (West Nimar) in C.A. No. 5-A of 1998, which in turn arises out of Civil Suit No. 11-A of 1982, decided on 28-1-1997, by Civil Judge, Class II, Khargone. It was to begin with admitted for hearing only on first two substantial questions of law on 24-1-2000. However, at the time of final hearing of this appeal, this Court felt that some more substantial questions of law arise in appeal. Accordingly, by invoking powers under Section 100(5) of CPC this Court at the instance of the appellant by reasoned order, dated 21-10-2002 and again by order dated 11-3-2003 framed substantial questions 3 to 8. This is how these substantial questions of law came to be framed, i.e., two on 24-1-2000 and remaining on 21-10-2002 and 11-3-2003 :--'(1) Whether in the facts and circumstances of the case the findin...
Devi Singh and anr. Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Apr-09-2003
Reported in: 2003(3)MPHT128; 2003(3)MPLJ320
ORDERS.K. Pande, J.1. JMFC, Sehore vide judgment dated 20-10-93 in Cr. Case No. 552/91 convicted the applicant/accused persons under Sections 325/34, IPC and sentenced to undergo R.I. for a period of one year and to pay fine of Rs. 300/-in default to suffer S.I. for a period of one month in Criminal Appeal No. 123/93 arising out of the said judgment, ASJ, Sehore vide judgment dated 26-5-94 maintaining the conviction directed the applicant/accused persons to undergo R.I. for a period of six months and also to pay fine of Rs. 300/-, in default to suffer S.I. for a period of one month under Section 325/34, IPC.2. This revision under Section 397 of Cr.PC is directed against the aforesaid judgment dated 26-5-94 passed by ASJ, Sehore.3. Facts in brief are on 23-3-91, Dev Karan was assaulted by the applicants/accused Devi Singh and Dev Singh on the disputed land at Village Shahpura, Police Station Ichhawar, District Sehore. Applicants/accused Dev Singh and Devi Singh were armed with Farsi and...
Smt. Rukayya Bai Vs. Smt. Munni Bai and anr.
Court: Madhya Pradesh
Decided on: Apr-09-2003
Reported in: 2003(3)MPHT422; 2004(2)MPLJ92
S.K. Pande, J.1. This second appeal under Section 100, CPC is directed against the judgment/decree dated 23-12-94 passed by the Additional Judge to the Court of District Judge, Hoshangabad in C.A. No. 34-A/87 reversing the judgment/ decree dated 8-5-87 decreeing C.S. No. 15-A/86 for declaration and injunction.2. This second appeal under Section 100, CPC has been admitted on the following substantial question of law:--'Whether the appellant is entitled to protect possession on the basis of document (Ex. P-1) in spite of the fact that the document was not registered ?'3. The facts in brief are, that Fida Hussain and Abdul Hussain were brothers. The suit house Nos. 138, 139, 140 Ward No. 10, Pipariya, District Hoshangabad situated on land bearing Khasra No. 161/2 plot No. 43, area 2500 sq. ft. was the matter of dispute between two brothers. Abdul Hussain instituted C.S. No. 4-A/49 against Fida Hussain and the said suit was decreed on 12-11-50. First Appeal No. 4/51 arising out of said jud...
Krishi Upaj Mandi Samiti Vs. Mahesh Bhati and ors.
Court: Madhya Pradesh
Decided on: Apr-09-2003
Reported in: 2003(3)MPHT464
ORDERA.M. Sapre, J.1. Petitioner is a Mandi. Respondent No. 1 was in the employment of the petitioner. His services were dispensed with by the petitioner. This gave rise to making of a reference under Section 10 of the Industrial Disputes Act to the Labour Court, Peethampur by the State Government. Accordingly, Labour Court seized of the reference being Reference No. 40/ID/Reference/2001. Notices were issued to both parties, i.e., petitioner and respondent No. 1. On being served, the respondent No. 1 participated in the reference and submitted his claim petition praying for setting aside of his termination order on factual as well as legal submissions. The petitioner despite service, did not choose to appear before the Labour Court.2. Eventually by award dated 5-9-2002, the Labour Court answered the reference in favour of the respondent No. 1. It was Held that respondent No. 1 was working with the petitioner w.e.f. 542-1989 continuously and has thus, acquired the status of an employee ...
Prithviraj Chouhan Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-09-2003
Reported in: [2004]267ITR450(MP)
1. Shri R.T. Thanewala, learned counsel for the appellant, and Shri R.L. Jain, learned counsel for the respondent, on advance copy.2. Heard on admission. This order shall also govern disposal of (I. T. A. No. 17 of 2003--Prithviraj Chouhan v. CIT ; I. T. A. No. 18 of 2003--Prithviraj Chouhan v. CIT ; I. T. A. No. 19 of 2003--Prithviraj Chouhan v. CIT ; I. T. A. No. 20 of 2003--Rajendra Kumar Chouhan v. CIT ; I. T. A. No. 21 of 2003-Prem Kishore Chouhan v. CIT; I. T. A. No. 22 of 2003--Prem Kishore Chouhan v. CIT and I. T. A. No. 26 of 2003--Prem Kishore Chouhan v. CIT], as they arise out of the common order passed by the Income-tax Appellate Tribunal, Indore Bench.3. All these appeals have been preferred by the assessee under Section 260A of the Income-tax Act, 1961 (for short 'the Act'). The original order by the Tribunal was passed in the appeal preferred by the Revenue. The said order of the Tribunal was based on a judgment of the Supreme Court reported in CIT v. Ranchi Club Ltd. : ...
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