Madhya Pradesh Court May 2003 Judgments
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Cit Vs. Gurudeo Singh Jaggi
Court: Madhya Pradesh
Decided on: May-09-2003
Reported in: [2003]132TAXMAN755(MP)
The appellant named above begs to submit as under :Regarding the assessment year 1994-95 the return of the assessee was processed under section 143(1)(a) on 20-3-1995 wherein the total income determined was Rs. 72,230 as against Rs. 65,346 declared by the assessee in the return. The assessing officer added an amount of Rs. 6,884 on account of excess deduction claimed out of incentive bonus. A copy of the aforesaid order passed by the assessing officer dated 20-3-1995 is filed herewith as Annexure P/1.2.This is an appeal under section 260A of the Income Tax Act, 1961.This court at the time of admission had framed the following question of law :"Whether the learned Tribunal is justified in setting aside the orders passed by the lower authorities disallowing the assessee's claim of deduction towards conveyance allowance and additional conveyance allowance and while doing so, whether the learned Tribunal has correctly interpreted the provision of sections 16, 17 and 10(14) of the Income Ta...
Raghunath Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: May-08-2003
Reported in: 2003(3)MPHT412
ORDERShantanu Kemkar, J. 1. The appellant has filed this appeal under Section 374(2) of the Code of Criminal Procedure, 1973 against the judgment passed by IIIrd Additional Sessions Judge, Chhindwara, in Sessions Trial No. 102/89 on 30-4-1990, by which appellant has been convicted for offence punishable under Section 306 of the Indian Penal Code, and sentenced him to undergo five years rigorous imprisonment and fine of Rs. 2000/-, in default, to further undergo one year rigorous imprisonment. 2. Briefly narrated, the prosecution story is : The appellant and Gaurabai had married to each other 13 years back and they were having four sons. The appellant was residing with his family in his house situated at his farm. On 13-5-88, Gaurabai wife of appellant, committed suicide by jumping into the well along with four sons. As per prosecution story the dispute between husband and wife was going on since last two months. On 13-5-88 also some dispute occurred between appellant and deceased and a...
Kirloskar Brothers Ltd. Vs. Appellate Authority Under Payment of Gratu ...
Court: Madhya Pradesh
Decided on: May-08-2003
Reported in: (2003)IIILLJ1035MP; 2003(4)MPHT304
1. The delay of 7 days has already been condoned by this Court in L.P.A. No. 366 of 2001 on 8-8-2002. For the same reasons, the delay of 7 days is also condoned in L.P.A. No. 367 of 2001. The M (C) filed by appellant for condonation of delay stands disposed of. 2. Since common question of law and fact arc involved in both the appeals, they were heard analogously and are being disposed of by this common order. 3. Respondents/employees of the appellant Company had sought voluntary retirement. They were paid their retiral benefits. However, they were not satisfied with the same on the ground that while calculating the payment of gratuity the amount of incentive bonus said to have been earned by them, was not included. All the employees, 24 in number, moved separate applications before the Competent Authority appointed under the Payment of Gratuity Act, 1972 (for short 'the Act') for payment of incentive bonus or production bonus to them. 4. On being noticed by the Competent Authority, the...
Usha Devi Vs. Vinod Kumar Jain
Court: Madhya Pradesh
Decided on: May-08-2003
Reported in: II(2004)DMC253
A.K. Awasthy, J.1. The appellant defendant has preferred this appeal under Section 28 of the Hindu Marriage Act against the judgment and decree dated 7.12.1996 passed in Civil Suit No. 15-A/1994 by Additional District Judge, Panna, wherein the marriage between the parties is annulled by decree of nullity on the ground of impotency of the wife.2. The admitted facts of the case are that the marriage between the appellant and the respondent was performed on 3.6.1987 in accordance with the Hindu rites and customs.3. The case of the respondent/plaintiff is that the appellant is frigid and impotent and it is not possible for the respondent or anybody else to perform the sexual intercourse with the appellant/defendant. It is further pleaded that his father-in-law took the appellant for the medical treatment to cure her impotency but her condition did not improve at all. The respondent has prayed that his wife is impotent from the time of their marriage and she is not capable of procuring the ...
Saraswatibai @ Vs. Ramshanker
Court: Madhya Pradesh
Decided on: May-08-2003
Reported in: I(2004)DMC543
A.K. Awasthy, J.1. The appellant/wife has filed this appeal under Section. 28 of the Hindu Marriage Act against the judgment and decree dated 22.9.1998 passed by the Additional District Judge, Gadarwara in Civil Suit No. 44-A/1997 wherein the marriage is dissolved by the decree of divorce under Section 13 of the Hindu Marriage Act.2. The admitted facts of the case are that in the year 1992 the marriage between the parties was solemnised at village Salichowki, Tah. Gadarwara, District Narsinghpur according to the Hindu rites and customs and they have one daughter and one son from their wedlock.3. The respondent/husband has filed a petition under Section 9 of the Hindu Marriage Act for the restitution of the conjugal rights on the ground that on 25.6.1997 the appellant/wife took his son and daughter along with ornaments and her other articles and left the matrimonial house permanently. That the respondent/husband visited her parental house to bring her back but she had refused to go back...
Hindustan Lever Ltd. and anr. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: May-08-2003
Reported in: [2005]139STC179(MP)
ORDERDipak Misra, J.1. In this batch of writ petitions, the prayer being similar and the grievance put forth being common, they were heard analogously and disposed of by this common order. For the sake of clarity and convenience, we are inclined to advert to the facts in writ Petition. No. 1569 of 1999, slightly in detail. Thereafter, we shall briefly state the necessary facts of other writ petitions which are requisite for the disposal, to meet the conception of completeness.2. At the outset we must state that what was a colossal complaint when the petitioner visited this Court in invocation of its jurisdiction under article 226 of the Constitution of India has watered down, if we are permitted to say so like a melted glacier inasmuch as the initial challenge to the constitutional validity of sections 61(4)(c), 69(2) and 69(3) of the Madhya Pradesh Commercial Tax Act, 1994 (for brevity 'the Act') the core one, is no more required to be dealt with by us, in view of the subsequent devel...
indrajeet Singh Vs. Jagdish Prasad and ors.
Court: Madhya Pradesh
Decided on: May-07-2003
Reported in: 2003(3)MPHT460; 2003(4)MPLJ46
ORDERS.K. Pande, J. 1. This revision under Section 26 of the M.P. Municipalities Act, 1961 (hereinafter referred to as the 'Act' for convenience), is directed against the order dated 14-10-2000, passed by ADJ, Beohari in Election Case No. 1/2000, whereby the election of the petitioner Indrajeet Singh to the post of Councilor, Nagar Panchayat Jai Singh Nagar was set aside.2. The petitioner Indrajeet Singh and respondent Jagdish Prasad were the contestants of the election of Nagar Panchayat, Jai Singh Nagar, held in December, 1999. Petitioner Indrajeet Singh submitted nomination form from Ward No. 9. At the time of scrutiny, the respondent Jagdish Prasad raised an objection to the validity of the nomination of petitioner Indrajeet Singh. It was submitted that petitioner Indrajeet Singh has entered into a contract of supply of building materials to Nagar Panchayat, Jai Singh Nagar and is in arrears of dues. Ignoring the objection aforesaid, petitioner's nomination was accepted. Petitioner...
Ravishanker Yadav Vs. Nagar Palika Parishad
Court: Madhya Pradesh
Decided on: May-07-2003
Reported in: III(2003)BC495
A.K. Awasthy, J.1. The appellant/defendant has filed this appeal under Section 96 of the Code of Civil Procedure against the judgment and decree dated 29.1.1992 passed by the Additional District Judge, Narsinghpur in Civil Suit No. 2-B/88 wherein the appellant was directed to pay the sum of Rs. 22,203.65 with the rate of interest of 6.25% per annum.2. The admitted facts of the case are that consequent to auction bid for the contract to collect the passenger tax the respondent/Municipality entered into an agreement dated 14.5.1985 with the appellant/defendant for the period from 15.5.1985 to 31.3.1986. That the appellant/defendant will collect the passenger tax and appellant will pay amount of Rs. 2,19,000/- in eight monthly instalments of Rs. 20,531.25 from the month of July, 1985. It is also admitted that the respondent/Municipality gave a notice Ex. P71 dated 6.3.87 to the appellant/defendant for recovery of balance amount of Rs. 26,125/- and this notice was replied on 25.3.87 by the...
Avtar Singh Vs. Income-tax Officer
Court: Madhya Pradesh
Decided on: May-07-2003
Reported in: [2004]270ITR92(MP)
A.K. Shrivastava, J.1. This appeal has been preferred under Section 260A of the Income-tax Act, 1961 (in short 'the Act'), against the order dated July29, 1999, passed by the Income-tax Appellate Tribunal. The following substantial questions of law arise for consideration :'(i) Whether, on the facts and circumstances of the case, the Tribunal was justified in concluding that the appellant had transferred the property in dispute within the meaning of Section 2(47) of the Act during the assessment year 1991-92 ?(ii) Whether the order of the Tribunal is perverse and is based on the material not on record ?'2. According to the appellant, in the return he showed a loss of Rs. 26,800 in the business and income from property at Rs. 13,060 together with the income of Rs. 48,010 from interest. According to him, the net taxable income was Rs. 29,270.3. The Assessing Officer assessed the appellant on an income of Rs. 18,49,835 and an agricultural income of Rs. 30,000. In assessing the income, the...
Brijlal Moganiya Vs. Smt. Hemlata Moganiya
Court: Madhya Pradesh
Decided on: May-07-2003
Reported in: II(2003)DMC643
A.K. Awasthy, J.1. The appellant/petitioner has filed this appeal Under Section 28 of the Hindu Marriage Act against the judgment and finding dated 6.7.1999 passed by the Xth Additional District Judge, Bhopal in Civil Suit No. 41-A/1998, dismissing the petition filed for decree of divorce and annulling the marriage.2. The admitted facts of the case are that the marriage in between the appellant/husband and the respondent/wife was solemnised on 2.5.1995 at Gwalior according to Hindu rites and customs and that they had one daughter from the wedlock.3. The case of the appellant/petitioner is that the respondent withdrew herself from the society of the husband in the month of February, 1996 without any reasonable or probable cause and since then she has deserted the appellant. It is also alleged by the appellant that the respondent was mental patient before the solemnisation of the marriage and the fact of mental illness was suppressed during the settlement of the marriage. That matrimonia...
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