Madhya Pradesh Court April 2007 Judgments
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Commissioner of Income-tax Vs. M.P. Financial Corporation
Court: Madhya Pradesh
Decided on: Apr-13-2007
Reported in: [2008]299ITR297(MP)
S.K. Kulshrestha, J.1. Ms. Veena Mandlik, counsel for the appellant/ Revenue. This appeal has been filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act) against the order dated October 19, 2006, of the Tribunal in I.T.A. No. 739/Ind/2005, 740/Ind/2005, 741/Ind/2005, 742/Ind/2005 and 743/Ind/2005 for the assessment years 1997-98, 1998-99, 1999-2000, 2000-2001 and 2001-2002. The Department has raised the following question purporting to be question of law:Whether, on the facts and in circumstances of the case, the Income-tax Appellate Tribunal is justified in law in confirming the order passed by the Commissioner of Income-tax (Appeals), without appreciating the fact that the assessee is following cash system of accounting and prior period's expenses cannot be allowed in the assessment year under reference?2. Learned Counsel for the Revenue contends that since the assessee had switched over to the cash system of accounting with effect from April 1, 199...
Jethanand and Company Vs. Mohan and Company
Court: Madhya Pradesh
Decided on: Apr-12-2007
Reported in: 2007(3)MPLJ534
A.K. Shrivastava, J.1. This appeal under Section 96 of the Code of Civil Procedure, 1908 has been filed by the defendant against the impugned and decree dated 1-5-1997 passed by learned 5th Additional District Judge, Bhopal in Civil Suit No. 93-B/1997 whereby the suit of plaintiff/respondent has been decreed upto the extent of Rs. 80,254/-with interest at the rate of 6% per annum.2. A suit for realization of Rs. 1,26,225.00 has been filed by plaintiff/respondent on the averment that plaintiff-firm is carrying on business of wholesale of English liquor, which is being carried under the supervision of Excise Inspector and who supervises every account of plaintiff and also supervises the liquor which is being purchase by retail shopkeepers. The said Excise Inspector also supervise that how much of the English liquor is being sold to the retailer by the plaintiff-firm. Without obtaining permission from the Excise department the plaintiff cannot run the said business of wholesale of English...
Vishnu Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Apr-12-2007
Reported in: 2007(3)MPHT21
ORDERS.C. Vyas, J.1. Both parties heard.2. This is second application filed under Section 439, Cr.PC for grant of bail in connection with Crime No. 91/06, registered under Section 8 read with Section 21 of the NDPS Act by Police Bhavgarh, Mandsaur, on the allegation that present applicant was found in possession of 720 gms of heroine.3. Earlier application of present applicant was dismissed as not pressed.4. Learned Counsel for the applicant submitted that as per the report of Forensic Science Laboratory, dated 17-7-06 the percentage of Diacetylmorphine in the alleged contraband powder was 18.45% and on the basis of arithmatic calculation as per its percentage, total quantity of heroine in the alleged contraband comes out to be 132.84 gms., which is below than the prescribed commercial quantity and therefore the applicant is entitled to be released on bail.5. This Court is not impressed by the arguments advanced by learned Counsel for the applicant. The definition of manufactured drugs...
Neeraj Kumar Sharma and anr. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Apr-12-2007
Reported in: 2007(3)MPHT527
ORDERA.K. Patnaik, C.J.1. The petitioners are residents of Revenue District Anuppur, which was carved out from Revenue District Shahdol with effect from 15th August, 2003 by notification dated 11th August, 2003 of the State Govt, issued under Sub-section (2) of Section 13 of the Madhya Pradesh Land Revenue Code, 1959 (hereinafter referred to as 'the Code'). They have filed this petition under Article 226 of the Constitution of India challenging the elections of office bearers of Adim Jati Seva Sahkari Samiti Maryadit Lampus Kotma, Adim Jati Sewa Sahkari Samiti Maryadit, Devgawa & Adim Jati Sewa Sahkari Maryadit Bhalmudi.2. Several grounds have been taken in the writ petition challenging the election of the office bearers of the three Co-operative Societies, but we cannot consider all such grounds in view of the law laid down by Division Bench of this Court in Radhey Shyam Sharma v. Chairman Sewa/Vriha Sahakari Samiti Lashkar, Gwalior and Ors. 1989 MPLJ 208, that normally the High Court...
Veer Singh and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-12-2007
Reported in: 2007CriLJ4506
ORDERB.M. Gupta, J.1. Petitioners by Shri N. P. Dwivedi, Advocate. Respondent/State by Shri A.S. Yadav, P. L. Complainant by Shri A. K. Barua, Senior Advocate with Shri Arun Barua, Advocate.2. Heard finally at motion stage.3. The instant petition is for invoking the inherent powers of this Court under Section 482 of Cr. P.C. impugning the order dated 8th April, 2006 passed by the Chief Judicial Magistrate, Datia in Criminal Case No. 760/04, by which the learned Magistrate has taken cognizance against the petitioners for the offence punishable under Sections 302 and 323 read with Section 34 of I.P.C.4. The main contention of Shri Dwivedi, the learned Counsel for the petitioners, is that the offence under Section 302, I.P.C. is exclusively triable by a Court of Sessions and in sessions triable cases a Magistrate has no power under Section 190 of Cr. P.C. (hereinafter referred to as 'the Code') to take cognizance for those persons against whom police has not filed the challan. In support,...
Mukesh and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-12-2007
Reported in: 2008CriLJ1340
S.S. Dwivedi, J.1. The appellants have preferred this appeal under Section 374(2) of the Criminal Procedure Code feeling aggrieved by the Impugned Judgment of conviction dated 16-9 20Q4 passed by the 2nd Additional Sessions Judge, Neemuch in Session Trial No, 09/2004 whereby held appellants/accused guilty for the offence punishable under Sections 394/397 and 332/34 of the Indian Penal Code and sentenced each of them to 7 years rigorous imprisonment with a fine of Rs. 3,000/- and 3 years rigorous imprisonment respectively on each count.2. Briefly stated facts of the case are that on 12-9-2003 at about 21.00 hours in the night complainant Ramchandra Bhati Head Constable posted at Police Station Baghana while on public duty was going towards village Achera. When he reached near the field of one Quadar Khan at that time present appellants Mukesh, Dilip and Onkarlal accompanied by 2 others caught complaint Ramchadra Bhati and started beating him by means of lathi etc. and also by fist and l...
Smt. Kamla Patel, Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Apr-11-2007
Reported in: AIR2007MP192; 2007(3)MPHT45
ORDERA.K. Patnaik, C.J.1. In these batch of cases, the common question to be decided is whether Laboratory Technicians can run pathological laboratories without engaging the services of a Pathologist having MBBS degree or any higher degree.2. The relevant facts briefly are that the appellant in W.A. No. 1440/2006 was running Maruti Pathology Laboratory in Panagar. The Chief Medical and Health Officer, Jabalpur, issued an order on 29-6-2002 asking her to close the Maruti Pathology Laboratory failing which action would be taken against her in accordance with law. The appellant filed Writ Petition No. 3721/2002 before the learned Single Judge challenging the order dated 29-6-2002 of the Chief Medical & Health Officer.3. The respondents/State filed return in W.P. No. 3721/2002 stating inter alia that Smt. Kamla Patel was a student of Arts and had procured Diploma in Medical Laboratory Technology (for short 'DMLT') on the basis of which she was running the Maruti Laboratory at Panagar and w...
Rajendra Kumar Mahor (Gupta) Vs. Anil Kumar Mahor (Gupta) and anr.
Court: Madhya Pradesh
Decided on: Apr-11-2007
Reported in: 2007(3)MPHT116; 2007(2)MPLJ458
ORDERRajendra Menon, J.1. Challenge in this petition under Article 227 of the Constitution is made to order dated 30th November, 2004 passed by IX Additional District Judge (Fast Track), Gwalior in Case No. 12-A/2004 by which an application filed by the respondent/plaintiff under Order 23 Rule 1, CPC has been allowed and he has been permitted to withdraw the suit with liberty to file a separate suit. Inter alia contending that the suit in question has been permitted to be withdrawn and permission granted in an illegal manner, petitioner has filed this petition under Article 227 of the Constitution.2. Plaintiff respondent has filed the suit in question for declaration and ownership of certain property left by Late Gopaldas plaintiff claims his right to the property on the ground that Gopaldas has adopted him, petitioner/ defendant has also claimed his right to the property on the basis of an adoption deed, it was his case that he is also adopted by Late Gopaldas, after the written state...
Jhabbu Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Apr-11-2007
Reported in: 2007(3)MPHT346
R.C. Mishra, J.1. This appeal has been preferred against the judgment dated 22-1-1993 passed by the Sessions Judge, Chhindwara in S.T. No. 102/1991, whereby the appellant was convicted under Section 457 of the IPC and sentenced to undergo R.I. for two years and to pay fine of Rs. 500/- and in default to further suffer R.I. for six months.2. The prosecution case, in short, may be stated as under:(i) In the intervening night of 17th and 18th December, 1990, in Village Noniya, Thaggulal (P.W. 4) had gone to his agricultural field leaving his wife - the prosecutrix (P.W. 1) and children at his residence. In the middle of night, the appellant effected an entry into the house and committed rape on the prosecutrix whose age at the relevant point of time was about 35 years. Hearing her cries, neighbourers, Baldas (P.W. 2), Balram (P.W. 6) and Jagdish (P.W. 9) rushed to the spot and apprehended the appellant.(ii) It was on the report lodged by the prosecutrix that a case under Section 376 of th...
Anita Garg Vs. Alok Garg
Court: Madhya Pradesh
Decided on: Apr-11-2007
Reported in: IV(2007)BC293
ORDERS.C. Vyas, J.Heard finally with the consent of both the parties.1. This is a petition filed under Section 482 of Cr.P.C., for quashment of the proceedings of Criminal Case No. 16153/2006, which is pending in the Court of Judicial Magistrate, First Class, Indore against present petitioner for the trial of the offences punishable under Sections 420 and 406 of IPC.2. As per the averments made in the complaint filed by the respondent before Judicial Magistrate, First Class, it appears that present petitioner and the respondent are wife and husband. House No. 11/2 of Sought Tukoganj was purchased by the husband/respondent in the name of his wife/present petitioner. It is alleged that initially the plot was allotted by Co-operative Society in the name of the present petitioner and, thereafter, house was constructed over that plot. It has also been stated in the complaint that the house was mortgaged with HDFC Bank by the petitioner as well as respondent for the purpose of obtaining loan...
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