Court : Madhya Pradesh
1. This is assessee's appeal under section 260-A of the Income Tax Act, calling in question tenability of an order-dated 5.1.2010, passed by the Income Tax Appellate Tribunal, Bench Indore in the matter of disallowing a sum of Rs.1,52,67,939/-, which the assessee claims has to be exempted from payment of tax on the ground that it is a 'gift' received by the assessee from non-resident Indians. 2. The only question of law proposed in this appeal is as to whether the order of the Tribunal upholding the aforesaid addition made by the Assessing Officer (hereinafter referred to as 'AO') under section 68 of the Income Tax Act, is a perverse and arbitrary finding. 3. Facts which are necessary for deciding the issue in question goes to show that for the financial year 2001-2002, the assessee filed a return of income showing the income received from M/s Narmada Enterprises - a proprietary concern, owned by the assessee. The assessee showed deriving income from salary, house, business and shares....
Tag this Judgment!Court : Madhya Pradesh
C.V. Sirpurkar, J. 1. Criminal Appeals No. 1645/2003,1885/2003 and 18/2004 arose from the same judgment dated 28.08.2003 passed by Shri Mohammad Shameem, Additional Sessions Judge, Ashta, District- Sehore in Sessions Trial No. 186/2002 (State Vs Gajraj Singh), whereby learned Additional Sessions Judge has convicted the appellant Gajraj Singh under Section 302 of I.P.C. on four counts and on each count, has imposed a sentence of rigorous imprisonment for life and a fine in the sum of Rs. 20,000/- in default whereof, he was directed to undergo further rigorous imprisonment for a term of 2 years; and under Section 436 of I.P.C. and imposed a sentence of rigorous imprisonment for a period of 10 years and a fine in the sum of Rs. 10,000/-, in default whereof he was directed to undergo further imprisonment for a period of one year. 2. Criminal Appeals No. 1645/2003 and 1885/2003 have been preferred under section 374 (2) of the Code of Criminal Procedure, 1973, by accused Ambaram against the ...
Tag this Judgment!Court : Madhya Pradesh
1. Heard counsel for the parties. This petition, though filed as Public Interest Litigation, is essentially a petition in representative capacity on behalf of the members of the petitioner-Association. The Association has 215 traders as its members. The grievance in this petition is essentially about the procedure followed by the respondent/ Mandi in allotment of land in its market yard. 2. This very petitioner had filed writ petition challenging the validity of the provisions of Rule 3 (7) of the Madhya Pradesh Krishi Upaj Mandi (Allotment of Land and Structures) Rules, 2009 by way of W.P. No.10244/2010. Traders in the locality had independently filed W.P. No.3957/2010, W.P. No.4880/2010, W.P. No.4890/2010 and W.P. No.6355/2010. All these petitions came to be disposed of by the Division Bench of this Court on 1.3.2012. The Division Bench rejected the challenge to Rule 3 (7) on all counts. 3. Notably, the earlier matters proceeded on admitted fact that the State Government, by issuing ...
Tag this Judgment!Court : Madhya Pradesh
1. Heard counsel for the parties. This public interest litigation has been filed to question the inaction of the Authorities in initiating eviction proceedings in respect of Government premises Aawas No.893, North Civil Lines, Nagrath Chowk, Jabalpur, inspite of complaint made in that behalf. 2. The said premises were allotted as official residence to the then Speaker Shri Ishwardas Rohani. Admittedly, the allottee expired on 05.11.2013. Notwithstanding his death, the family members of the original allottee continued to occupy the official quarter. Indeed, the Competent Authority has now commenced the eviction proceedings because of institution of the present petition. 3. In the present petition, the private respondent No.5, who incidentally happens to be the son of the original allottee, has made a statement that he would vacate the premises by the end of March, 2015 and pay all the damages/compensation/rent/penalty in respect of the said premises to the State Authorities for overstay...
Tag this Judgment!Court : Madhya Pradesh
1. This petition filed under Article 226 of the Constitution of India seeks a direction to the respondents to declare the result of the petitioner of the Limited Departmental Examination (LDE), held on 20.05.2013, and to issue the appointment order on the post of Sub-Engineer (Civil) w.e.f. 31.05.2013, the date when other similarly situated persons were appointed. 2. Shri B.P. Singh, learned counsel for the petitioner submits that the petitioner was initially appointed as a daily wager on 25.09.1991. He worked as a pump driver. The said post was re-designated as time keeper. The petitioner was classified as permanent employee on the post of Time Keeper by order dated 27.11.2004 but he was not given pay scale on the permanent post of Time Keeper. The classification order was made effective from 26.02.1995 (Annexure P-1). The petitioner filed W.P.No.643/2010 seeking difference of wages from the date of classification i.e., 26.02.1995. This court by order dated 10.05.2011, Annexure P-2; d...
Tag this Judgment!Court : Madhya Pradesh
Heard. The brief facts just necessary for disposal of this case are as follows:- The petitioners were alleged to have demanding their money from the deceased Mohan Soni. Mohan Soni committed suicide leaving a suicide note. This note was recovered after two months. In the suicide note, the deceased Mohan Soni mentioned that the petitioners Vivek Kumar Jain and Ashish Kumar Jain were pressurizing him for the money which the deceased lost in playing MCH match. For which he gave Rs.15,00,000/- to petitioner Ashish Kumar Jain and Rs.18,00,000/- was given to petitioner Vivek Kumar Jain. Besides this, the petitioner took gold worth Rs.5,00,000/- and cash Rs.4,00,000/- from the deceased. Because of this, the deceased committed suicide. On the basis of which Crime No.575/2013 under Section 306 IPC has been registered at Kotwali, District Guna (M.P.). It would be appropriate to understand the provisions of Sections 306 of IPC which reads as under:- Section 306, Abetment of suicide If any person ...
Tag this Judgment!Court : Madhya Pradesh
1. This writ petition under Article 226 of the Constitution of India is directed against the order dated 27.06.2008 passed by the respondent No.2 as also the order dated 24.05.2011 passed in appeal of the petitioner by respondent No.1. By the impugned final order dated 24.05.2011, a penalty of withholding of 10% pension of the petitioner is imposed on the petitioner under Rule 9(1) of the Madhya Pradesh Civil Services (Pension) Rules, 1976 (herein after referred to as 'Pension Rules'). By the order dated 27.06.2008, recommendation is made by respondent No.2 for imposition of penalty of withholding of 5% pension of the petitioner for a period of one year under the aforesaid Pension Rules. 2. The facts giving rise to the present writ petition are that while the petitioner was in service as Food Inspector, a charge-sheet dated 19.02.2002 was issued to him under the provisions of the Madhya Pradesh Civil Services (Classification, Control and Appeal) Rules, 1966 (herein after referred to as...
Tag this Judgment!Court : Madhya Pradesh
1. Per Justice Rohit Arya, Madhya Pradesh Nikshepakon Ke Hiton Ka Sanrakshan Adhiniyam, 2000 (hereinafter referred to as 'the Act of 2000') has been enacted to protect the deposits made by the public in the Financial Establishments and matters connected therewith or incidental thereto. The word 'deposit' in the definition clause, vide 2(b) of the Act of 2000, is defined as under:- "2. Definitions.- In this Act, unless the context otherwise requires,- (a) xxxxxxxx (b) "Deposit" includes and shall be deemed always to have included any receipt of money or acceptance of any valuable commodity by any financial establishment to be returned after a specified period or otherwise, either in cash or any kind or in the form of a specified service with or without any benefit in the form of interest, bonus, profit, or in any other form, but ......................" The word 'financial establishment' is defined under Section 2 (c) of the Act of 2000 as under:- "(c) "Financial establishment" means an ...
Tag this Judgment!Court : Madhya Pradesh
The applicant has preferred the present revision against the order dated 31.3.2004 passed by the Second Additional Sessions Judge, Khandwa in Criminal Revision No.236/2002 whereby the Revisionary Court has modified the order dated 2.8.2002 passed by the JMFC Khandwa in MJC No.73/1997 whereby the JMFC Khandwa granted a maintenance of Rs. 1000/- per month to the respondent for the period of Iddat. Also granted a sum of Rs. 11,786/- for payment of Mahr and maintenance of Rs. 250/- per month was granted for Mustafa son of the respondent only for two years. 2. The brief facts of the case are that the respondent has accepted the fact that she was divorced by the applicant, and therefore she had moved an application under Section 3 of the Muslim Women (Protection of Rights on Divorce) Act, 1986 (hereinafter referred to "Special Act") for payment of Mahr and maintenance etc. In the application, the respondent has demanded that according to the conditions of the Talaq, it was for the applicant ...
Tag this Judgment!Court : Madhya Pradesh
These applications (M.Cr.C. No.4069/2014 and M.Cr.C.No.4098/2014) under Sections 482 of Cr.P.C. for invoking the inherent power of this Court seeking quashment of F.I.R.No.89/14 dated 31.3.2014 registered at Police Station G.R.P. railway, Gwalior. Regard being had similitude in the controversy involved in the matter, the above mentioned cases were heard analogously and a common order is being passed. Briefly stated the facts necessary for disposal of the petitions are Anushri Gupta, sister of the deceased Anuraj Gupta married to Sumit Raj Shivhare, the son of petitioners Ramsevak Shivhare and Smt. Shashi Shivhare and the brother of petitioner Neha Shivhare (after marriage Neha Dixit). Allegedly, Anushri Gupta was being harassed by her in-laws. They were demanding dowry and the same could not be fulfilled by her mother who is a widow and her brother Anurag Gupta. Anurag Gupta leaving a suicide note and allegedly committed suicide in the Rairu Railway crossing. The suicide note was recov...
Tag this Judgment!