Madhya Pradesh Court October 2004 Judgments
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State Bank of Indore Vs. Cit
Court: Madhya Pradesh
Decided on: Oct-11-2004
Reported in: [2005]144TAXMAN72(MP)
ORDERA.M. Sapre, J.This is a reference made under section 256(1) of the Income Tax Act at the instance of assessee by the Tribunal by their order, dated 2-7-1998, passed in RA Nos. 161 and 162/Ind/1997 which arise out of an order passed by the Tribunal, dated 5-8-1997 in ITA Nos. 210 & 211/Ind/1992 to this court for answering the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of lower authorities and holding that expenditure at 10 paise per Rs. 100 of the dividend income be taken for deduction under section 80M ?'2. Facts insofar as they are relevant for answering the aforesaid question need to be taken note of from the statement of case drawn by the Tribunal while referring the question to this court.3. The issue relates to assessment years 1985-86 and 1986-87. The assessee is a bank and is declared to be a company for the purpose of Income Tax Act by the Central Board of Direct Taxes (hereinafter ...
Milan Supari Stores Vs. Commissioner of Commercial Tax and ors.
Court: Madhya Pradesh
Decided on: Oct-08-2004
Reported in: 2005(1)MPLJ98; [2006]146STC360(MP)
ORDERUma Nath Singh, J.1. This letters patent appeal has been preferred by the assessee-appellant against an order dated September 16, 2003 passed by learned single Judge dismissing the writ petition (W.P. No. 674 of 2002) while holding that a notification issued under Sub-section (9) of Section 27 of the Madhya Pradesh Commercial Tax Act, 1994 (hereinafter referred to as 'the MPCT Act') extending the period of limitation would not only cover the limitation prescribed under Sub-section (8) of Section 27 but it would also cover the one provided under proviso (a) of Sub-section (8).2. The appellant's case, in brief, is that it is a partnership firm engaged in the business of purchase and sale of supari, elaichi and khopra, etc. The firm is a registered dealer under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 (for short 'the MPGST Act') now known the Madhya Pradesh Commercial Tax Act, 1994, the Central Sales Tax Act, 1956 and the M.P. Entry Tax Act, 1976. The appellan...
Savitri Vs. Chandrakala and ors.
Court: Madhya Pradesh
Decided on: Oct-07-2004
Reported in: 2005(1)MPHT237; 2005(1)MPLJ455
ORDERShantanu Kemkar, J.1. This is an appeal under Section 384 of the Indian Succession Act, 1925 against the order passed in M.J.C. No. 7/94 by learned District Judge, Betul on 4-9-95 revoking the succession certificate granted to the appellant vide order dated 9-7-93 passed in Case No. 9/93.2. The undisputed facts of the case are that deceased Mohan was working as a Railway Gatcman. He died during the course of his employment when posted at Taku Railway Station, District Hoshangabad. The last rites were performed by the respondent No. 1 Chandrakala and she was granted ex-gratia compensation for the death of Mohan. Mohan was resident of Village Pimpalgaon, District Nagpur, Maharashtra. The appellant Savitri claiming herself to be widow of the deceased filed an application seeking succession certificate in her favour and in the ex-parte proceedings the learned District Judge, Betul vide order dated 9-7-93 allowed the application and issued succession certificate to the appellant Savitr...
Govind Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Oct-07-2004
Reported in: 2005CriLJ1244
1. Both the aforesaid appeals arise out of the common judgment dated 20-8-1994 passed in Sessions Trial No. 259/1992. This judgment shall also govern the disposal of Criminal Appeal No. 188/1994 and Criminal Appeal No. 58/1995. In sessions Trial No. 259/1992, eight accused persons were tried. Vide judgment dated 20-8-1994, III Additional Sessions Judge, Morena convicted Govind S/o Soneram under Section 302 IPC and sentenced him to imprisonment for life against which Govind has filed Criminal Appeal No. 188/1994 challenging his conviction and sentence and acquitted the rest of the accused persons namely Brij S/o Soneram, Soneram S/o Gangaram, Ramnivas S/o Lajjaram, Durga S/o Soneram, Kalicharan S/o Lajjaram, Kaladhar S/o Lajjaram and Maniram S/o Lajjaram and against the acquittal of the aforesaid accused persons, State has filed Criminal Appeal No. 58/1995 after obtaining leave from this Court. Both these appeals have been heard together and they are being decided by this common judgmen...
Babu Singh and anr. Vs. Central Provident Fund Commissioner and ors.
Court: Madhya Pradesh
Decided on: Oct-07-2004
Reported in: [2005(104)FLR1047]; 2005(2)MPHT1; 2005(1)MPLJ340
ORDERRajendra Menon, J.1. As the question involved in both these petitions are with regard to grant of benefit under the Employees Pension Scheme, 1995 and the point involved is similar in both these petitions, they arc being disposed of by this common order.2. Petitioner, Babu Singh, Babu Lal and Narayan Prasad were working in the establishment of M/s. CIMMCO Birla Ltd., (Steel Foundry Division), Gwalior. All the three petitioners while working in the establishment were members of the Employees' Family Pension Scheme, 1971 formulated under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and they were also members under the Employees' Provident Funds Scheme, 1952. Petitioner, Babu Singh was initially appointed on 6-10-1965 whereas petitioner No. 2 Babulal was appointed on 23-5-1966 and Narayan Prasad was appointed on 7-5-1969 respectively. By orders passed on 28-3-1982 and 2-4-1982, Services of all the three petitioners were brought to an end. Being aggrieved by t...
M.P. Cancer Chikitsa Evam Sewa Samiti and anr. Vs. Sanjeev Saxena
Court: Madhya Pradesh
Decided on: Oct-06-2004
Reported in: 2004(4)MPHT438; 2004(4)MPLJ267
ORDERShantanu Kemkar, J.1. This appeal has been filed under Order 43 Rule 1 (r) of the Civil Procedure Code against the order dated 17-12-2003 passed by the IV Additional District Judge, Bhopal in Civil Suit No. 282-A/2003 whereby the application filed by the respondent/plaintiff under Order 39 Rules 1 and 2 of the CPC has been allowed.2. As per the appellants/defendants, the appellant No. 1 is a Society registered under the Societies Registrikaran Adhiniyam, 1973 and the appellant No. 2 Jawaharlal Nehru Cancer Hospital and Research Centre, Bhopal is being run by this registered society. The plaintiff was appointed as Marketing Manager in the hospital w.e.f. 1-4-2000 on a consolidated pay of Rs. 4,500/-per month. As per the appointment order, the appointment of the plantiff was purely temporary on ad hoc basis with a condition that it can be terminated by giving one month's notice or salary in lieu thereof. As per the defendants the services of the plaintiff were terminated vide order ...
Commissioner of Income-tax Vs. Sheokumar Ramprasad Country Liquor Cont ...
Court: Madhya Pradesh
Decided on: Oct-06-2004
Reported in: [2005]273ITR505(MP)
A.M. SAPRE, J.1. This is an application made by the Revenue (Commissioner of Income-tax) under Section 256(2) of the Income-tax Act, 1961, consequent upon the dismissal of their application made under Section 256(1) of the Act by the Tribunal in R. A. No. 126/Ind of 1997, which in turn arises out of an order passed by the Tribunal dated July 17, 1997, in I. T. A. No. 887/Ind of 1992 pertaining to the assessment year 1987-88. By the impugned order the learned members of the Income-tax Appellate Tribunal were of the view that the questions proposed by the Revenue do not involve any question of law which is capable of being referred to the High Court for its opinion. Accordingly, the reference application made by the Revenue under Section 256(1) of the Act before the Income-tax Appellate Tribunal was dismissed, holding that the questions proposed are essentially questions of facts. It is this order against which or consequent upon which this application has been presented by the Revenue b...
Nagma and ors. Vs. Dilip Kumar and anr.
Court: Madhya Pradesh
Decided on: Oct-06-2004
Reported in: 2006ACJ1467
A.M. Sapre, J.1. This is an appeal filed by the claimants under Section 173 of the Motor Vehicles Act against an award dated 31.8.1999, passed by learned Member, Motor Accidents Claims Tribunal, West Nimar, Mandleshwar in Claim Case No. 12 of 1997. By impugned award, the Tribunal has awarded a total sum of Rs. 50,000 to the claimant by way of compensation for the death of one Kallu Khan aged 28 years. According to claimants, it is on lower side and hence, they have come up in appeal for enhancement. So, the question that arises for consideration in this appeal is, whether any case for enhancement in the compensation awarded by the Tribunal is made out and if so, to what extent2. Heard Mr. P.V. Bhagwat, learned Counsel for the appellants and Mr. H.G. Shukla, learned Counsel for the insurance company, respondent No. 2.3. Since, the facts are not in dispute, nor any of the findings decided in favour of the appellants are under challenge at the instance of respondents, we do not consider i...
Cit Vs. Sheokumar. Ramprasad Country Liquor Contractor and Co.
Court: Madhya Pradesh
Decided on: Oct-06-2004
Reported in: [2005]144TAXMAN638(MP)
A.M. Sapre, J.This is an application made by the revenue (Commissioner of Income-tax) under section 256(2) of the Income Tax Act, 1961, consequent upon the dismissal of their application made under section 256(1) of the Act by the Tribunal in R. A. No. 126/Ind of 1997, which in turn arises out of an order passed by the Tribunal dated 17-7-1997, in I. T. A. No. 887/Ind of 1992 pertaining to the assessment year 1987-88. By the impugned order the learned members of the Income Tax Appellate Tribunal were of the view that the questions proposed by the revenue do not involve any question of law which is capable of being referred to the High Court for its opinion. Accordingly, the reference application made by the revenue under section 256(1) of the Act before the Income Tax Appellate Tribunal was dismissed, holding that the questions proposed are essentially questions of facts. It is this order against which or consequent upon which this application has been presented by the revenue by takin...
Agrawal Public School Vs. Commercial Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Oct-06-2004
Reported in: (2008)11VST575(MP)
ORDERA.M. Sapre, J.1. The decision rendered in this writ shall govern disposal of another writ petition being W.P. No. 1097 of 2004, because both these writs are filed by the same petitioner and it involves the same point.2. The challenge in this writ is to a remand order dated May 29, 2004, passed by the Deputy Commissioner, Commercial Tax, Indore, in Revision No. 50 of 2004 (State) and Revision No. 21 of 2004 (Entry Tax) (annexure P12) which in turn set aside the assessment order dated November 24, 2003, passed by the Commercial Tax Officer (annexure P7).3. Heard Shri P. M. Choudhary, learned Counsel for the petitioner.It is not in dispute that the impugned revisionary order is a remand order whereby the revisionary authority has infact allowed the revision filed by the petitioner and set aside the ex parte assessment made by the Commercial Tax Officer. It is also not in dispute that after setting aside the assessment order the case is sent back to assessing authority for fresh inqui...
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