Madhya Pradesh Court March 2005 Judgments
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Shri Shyam Oil Mills Vs. Commissioner of Income Tax
Court: Madhya Pradesh
Decided on: Mar-28-2005
Reported in: (2006)200CTR(MP)312; [2006]286ITR251(MP)
A.M. Sapre, J.1. This is an income-tax reference made by the Tribunal in FA No. 67/Ind/1994 at the instance of assessee arising out of an appellate order dt. 17th March, 1994, passed in ITA 680/Ind/1989 for the year 1982-83 to answer following questions of law :1. Whether the Tribunal is correct in law to hold that the ITO was right in imposing penalty when he has not sought instructions from the CIT about the revised return filed under the scheme admitting the addition and whether in such circumstances, the order imposing penalty by the ITO is in accordance to law?2. Whether, on the facts and circumstances of the case, the order passed by the Hon'ble Tribunal confirming the minimum penalty on addition of Rs. 74,044 even when the return was under the scheme and is protected by Circular No. 451, dt. 17th Feb., 1986, is correct in law, when the merits of the said addition is not gone into either by CIT(A) or by the Tribunal to find out the scope of the circular ?2. In short, the question...
Deepak Kumar Vs. Assistant Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Mar-28-2005
Reported in: [2006]284ITR624(MP)
A.M. Sapre, J.1. In this petition, challenge is only to the action of the respondents in retaining the books of account of the petitioner (assessee) under the provisions of the Income-tax Act. According to the assessee, i.e., the petitioner, the books of account seized as contemplated under Section 131(3) read with Section 133A of the Act on March 12, 1999, should be returned to the petitioner. It is contended that the retention of books of account by the taxing authorities is in contravention of Section 131(3) and hence, mandamus be issued against the respondents directing them to return the books of account to the petitioner as specified in annexure P-1 (page 11 of file).2. In reply, reliance is placed on the proviso to Section 131(3) of the Act and the approval granted by the specified authority for retention of the documents. The copies of the approval obtained by the Assessing Officer are filed along with the return--the last being (annexure R-4) dated June 16, 2004, granting appr...
Narayan Prasad Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-25-2005
Reported in: 2005(3)MPHT170
S.K. Kulshrestha, J1. These appeals assail the judgment dated 17-4-1996 of the learned 6th Additional Sessions Judge, Jabalpur, in Sessions Trial No. 409/1995, by which the learned Judge has convicted the appellants for offence punishable under Section 302, IPC, on three counts, for the murder of Sher Singh @ Bahadur Singh, his wife Ramaitri Bai and his son Ramji aged 11 months, and sentenced each of them to Imprisonment for Life thereunder. The sentences have been directed to run concurrently.2. The accused and the deceased were members of the same family. P.W. 2 Shanti Bai had two sons, accused Har Prasad and his younger brother deceased Sher Singh @ Bahadur Singh. Both the brothers were living in separate portions of the house, maintaining separate establishments. The family property had already been divided between the two except a portion of land measuring 3 acres, which P.W. 2 Shanti Bai had retained for herself. However, Har Prasad was not satisfied with the distribution of the ...
Shankar Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-25-2005
Reported in: 2005(3)MPHT404
A.K. Awasthy, J. 1. Being aggrieved by the judgment and order dated 29-11-2000 delivered in Sessions Trial No. 153/2000 by learned Additional Sessions Judge, Ujjain, of conviction and sentence under Section 302 of IPC for the imprisonment for life and fine of Rs. 300.00, the appellant accused has preferred the appeal.2. The prosecution case is that on 29-4-2000 in the afternoon at about 12.00 AM when accused Shankar with Bhangada came back from Village Kota after consuming the liquor, they started quarreling in front of the houses of Gulsingh (P.W. 1), Haru (P.W. 2), Nanbhu (P.W. 3) and Sekhabai (P.W. 4) and thereafter accused Shankar shot an arrow on Bhangada which did not hit him and thereafter the second arrow was shot injuring the chest of Bhangada. The accused ran away and deceased Bhangada died instantly on the spot. FIR Ex. P-l was lodged in Police Station Gandhwani on the same day at about 4.15 PM by Gulsingh (P.W. 1) and after preparing the Panchnama of the dead body, Investig...
Vijay Kumar Sharma Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Mar-25-2005
Reported in: 2005(3)MPHT408
ORDERA.K. Awasthy, J. 1. Petitioner Vijay Kumar Sharma has filed the revision under Section 401 of the Cr.PC against the judgment and order dated 15-4-99 in S.T. No. 119/95 by learned IIIrd Additional Sessions Judge, Mandsaur wherein and whereby the respondent accused 2 to 5 were acquitted from the offence punishable under Section 302 of the IPC and they were convicted and sentenced under Section 304B of the IPC for R.I. of 10 years and fine of Rs. l,000/-, under Section 498A of the IPC for R.I. of 2 years and fine of Rs. 500/- and under Section 201/34 for R.I. of 3 years and fine of Rs. 500/-.2. The admitted facts of the case are that the marriage in between respondent No. 3 Sunil was performed with deceased Nilima on 29-6-93 according to the Hindu rites and customs. That respondent Nos. 2 and 4 are the parents of Sunil and respondent No. 5 Ku. Mranalini is his sister. That Nilima gave birth to a child in the month of March, 1995.3. The prosecution case is that on 17-3-95 petitioner V...
Prakash Khati Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-25-2005
Reported in: 2005(4)MPHT159
A.K. Awasthy, J.1. This judgment, will also decide Criminal Appeal No. 233 of 1997 and Criminal Appeal No. 249 of 1997 filed by appellant accused Badrilal s/o Hiralal Khati.2. The appellants accused have preferred the appeals under Section 374 of the Code of Criminal Procedure against the judgment and order dated 25-1-1997 delivered in Sessions Trial No. 41/1993 by learned Third Additional Sessions Judge, Dewas, of their conviction and sentence for the offences punishable under Section 302 read with Section 34 of IPC for the imprisonment for life and fine of Rs. 500.00 - Rs. 500.00 and in default further RI of 6-6 months.3. The prosecution case is that on 30-12-1991 at about 1.00 p.m. at Badi Phate, the accused Badrilal and Ramprasad quarreled on account of the damage to the crops by the catties. That on the same day at about 5.30 p.m. when Ramprasad was going to the market, near Badi Phate, appellants accused Badrilal, Prakash and Dinesh caused the injuries to him by lathi and the lat...
Ram Sewak Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Mar-24-2005
Reported in: 2005(3)MPHT474
ORDERShantanu Kemkar, J. 1. Both these petitions are disposed of by this common order.2. Petitioner Ram Sewak was convicted under Section 302 of the Indian Penal Code and was sentenced for life imprisonment by Additional Sessions Judge, Damoh by judgment dated 17-4-1998. He filed an application for first leave under Section 6 of the Madhya Pradesh Prisoner's Leave Rules, 1989 (for short 'the Rules'). That application was allowed. Thereafter the petitioner filed another application for subsequent leave under Rule 8 of the Rules. The said application was returned by the Inspector General of Prisons to the Superintendent, Central Jail, Jabalpur, relying upon the circular dated 10-9-2004 issued by the Inspector General of Prisons, Bhopal is ultra vires and is contrary to the provisions of the Prisoners Act, 1900 (for short 'the Act') and the Rules. Petitioner contends that the Act and the Rules no where provides that sanctioning authority of the subsequent leave application filed in the ne...
State of M.P. Vs. Govindsingh and ors.
Court: Madhya Pradesh
Decided on: Mar-24-2005
Reported in: 2005CriLJ3421
A. K. Awasthy, J.1. Appellant/State has filed the appeal under Section 378 of the Cr. P.C. against the judgment and order dated 16-8-1996 in S.T.'No. 122/94 by Special Judge Shajapur of the acquittal of the respondent accused from the offence punishable under Section 307/149 and 148 of the IPC and under Section 3(1)(x) of the Scheduled Caste and Scheduled Tribe (Prevention of Atrocities Act).2. The prosecution case is that on 29-7-1994 at about 6.30 p.m. when complainant Ambaram was returning from his field, all the seven accused persons armed with Lathi and Farsa waylaid him and inflicted the injuries to him by Lathi and Farsa on his hand, head and other part of the body. The eyewitnesses of the incident are Rajubai (P.W. 3), Ratan (P.W. 3) and Parwatibai (P.W. 5). The FIR Ex. P/1 was lodged by Ambaram in Police Station Shajapur and thereafter he was sent for the medical treatment to the Civil Hospital where Dr. R. C. Sharma (P.W. 6) examined him and found the incised wound on his hea...
Jal Praday Karmachari Kalyan Sangh Vs. Ayukt, Nagar Nigam
Court: Madhya Pradesh
Decided on: Mar-24-2005
Reported in: AIR2005MP222
A.K. Shrivastava, J.1. This is plaintiff's second appeal. The plaintiff filed a suit, against Commissioner, Municipal Corpora Lion, Jabalpur for declaration and injunction in regard to the suit shop. Under Section 401 of the Municipal Corporation Act, 1956 thereinafter referred to as 'the Act') there is mandatory requirement to send notice to the Municipal Corporation. In the present ease notice was not sent in terms of Section 401 of the Act to the Municipal Corporation, but it was addressed to Commissioner, Municipal Corporation. Since there is non-compliance of Section 401 of the Act, according to me, the two Courts below rightly dismissed the suit of the plaintiff in that regard. My view is supported by the decision of this Court in the case of Putli Bai v. Municipal Corporation, Gwalior, 1964 Jab LJ 464. wherein this Court held as under :--'7. I confess that on the basis of these observations I was at first of the opinion that there was substantial compliance with Section 401 of t...
Moolchand Agrawal and Etc. Vs. Babulal Agrawal and ors.
Court: Madhya Pradesh
Decided on: Mar-24-2005
Reported in: AIR2006MP42; 2005(3)MPLJ217
A.K. Shrivastava, J.1. These three appeals have been preferred by three different defendants assailing the judgment and decree passed by the Trial Court decreeing the suit of plaintiffs.2. A suit for declaration and injunction has been filed by plaintiffs that the sale certificate dated 20-12-1997 issued in regard to house No. 66 and 244 Ward No. 15 district Satna is null and void. Plaintiffs further prayed, that if during the pendency of the suit, defendant Nos. 1 and 2 takes possession of the suit property, then possession be obtained from them and be delivered to plaintiffs. It has further been prayed that the amount of rent which is realized by defendant Nos. 1 and 2 from tenants inducted in the suit house, be paid to the plaintiffs.3. In brief the suit of plaintiffs is that there was an order for realization of the sale tax against defendant No. 3 M/s. Jeevanlal Durga Prasad. In order to realise the sales tax, suit houses were attached and ultimately sold in auction. Defendant No....
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