Court : Madhya Pradesh
Reported in : (1986)53CTR(MP)452; [1986]161ITR121(MP)
P.D. Mulye, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the assessee has made this reference under Section 256(1) of the Income-tax Act, 1961, for the opinion of the court on the following question of law :'Whether, on the facts and in the circumstances of the case, interest of Rs. 4,234 paid to the Hindu undivided family, Hashmatrai Balchand, creditor of the firm, was allowable under Section 36(1)(iii) of the Income-tax Act, 1961?'2. Facts giving rise to this reference as per the statement of the case received may be stated in brief thus: The assessee is a registered firm. The previous year relevant to the assessment year 1976-77 ended on March 31, 1976. The return under Section 139(1) of the Act was filed on July 26, 1976, declaring an income of Rs. 73,410.3. The Income-tax Officer in the assessment order pointed out that Shri Hashmatrai (individual), who is a partner in the firm, made a transfer of Rs. 51,000 on April 1, 1970, to his own Hindu un...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1988(15)ECC258; 1987(11)LC434(MP); 1987(32)ELT489(MP)
G.G. Sohani, J.1. This is a petition under Articles 226 and 227 of the Constitution of India praying for the issuance of a writ of certiorari to quash the order dated 27-5-1985 passed by the Collector of Customs and Central Excise (Appeals) under Section 35A(3) of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') in appeals No. 134-135-C.E./APPL. IND/84.2. The material facts giving rise to this petition, briefly, are as follows :-(a) Petitioner No. 1 is a company incorporated under the Companies Act, 1956. Petitioner No. 2 is the Managing Director of that company. The petitioner company carries on the business of manufacturing cellulosic spun yarn at its factory at Biora, District Rajgarh.(b) The excise duty payable in respect of manufacture of cellulosic spun yarn is specified in Tariff Item No. 18(01) of the First Schedule to the Act. The relevant entry is as follows :'18. III. Cellulosic spun yarn :yarn, in which man-made fibre of cellulosic origin predom...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]226ITR753(MP)
A.K. Mathur, C.J.1. The petitioners by this writ petition have challenged the validity of Section 69D of the Income-tax Act, 1961, as being unconstitutional. The petitioners have also prated that the excluding of the loans taken on hundi and interest paid thereon from the total income of the assessee may be ordered.2. Petitioner No. 1 is a registered firm and petitioner No. 2 is one of the partners. The petitioners are carrying on business in cloth. Regular books of account have been maintained. For the purpose of accounting, the Diwali year is followed. During the accounting year, Diwali 1977-78, relevant to the assessment year 1979-80, the Income-tax Officer, A-Ward, Jabalpur, found that the assessee had taken hundi loans in cash from various parties after April 1, 1977, in the following manner :Sl. No.Name of partyDate of hundi loanAmounts (Rs.)1.Dr. Sureshchand Jain,Jawaharganj,10-7-19782,000Jabalpur 2.Mohanlal Gangaram,Gotegaon15-10-19783,0003.Smt. Jhunnibai w/oMulayamchand21-07-1...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1999(2)MPLJ307
ORDERR.P. Gupta, J.1. This appeal is directed under Section 384 of Indian Succession Act, 1925 (hereinafter called 'the Act') against the order dated 31-1-1997 of Additional District Judge, Dindori, District Mandla, passed on a petition under Section 372 of the Act, directing issue of succession certificate of late Somnath in favour of respondents 1 to 3, in their capacity as his widow/daughter and son respectively to the extent of l/3rd share each. The petition claiming succession certificate moved by the appellants and respondent No. 4 was dismissed. The appellants and respondent No. 4 had claimed as widow and daughters and son of the late Shri Somnath Gond. Respondents 1 to 3 had also claimed in the same capacity. The respondents 1 to 3 succeeded. Some service benefits were payable to the heirs of the deceased Somnath. The appellants claimed that they belong to Gond tribe who follow custom of polygamy and there was also custom of marriage by wearing bangles (Chudi system) by the lad...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2002(95)FLR486]; 2002(2)MPHT281; 2002(1)MPLJ501
ORDERArun Mishra, J. 1. In these writ petitions common question arises for the decision. The petitioners are assailing the common order dated 19-12-97 by which their services were ordered to be removed with immediate effect. They are analogously heard and are being decided by this common order. 2. The petitioners were in the employment of Municipal Corporation, Khandwa. Orders of their removal were passed which were stayed by this Court except in the cases of Radheshyam Patil (W.P. No. 559/98) and Ramchandra Mandloi (W.P. No. 560/98). 3. Bhupendra Singh Bisen, petitioner in W.P. No. 34/98 was appointed on daily wages as Sub-Engineer on 2-5-94; he was regularised as per resolution of Standing Committee, Municipal Corporation, Khandwa dated 23-11-95. Petitioner submits that he possesses requisite qualifications for the post of Sub-Engineer. An order was issued on 28-11-95 appointing him on probation for a period of one year in the pay scale of Rs. 1600-2700. An order was passed on 19-12-...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)197CTR(MP)44; [2006]282ITR97(MP)
ORDERR.V. Raveendran, C.J.1. This appeal by the Revenue under Section 260A of the IT Act, 1961 ('Act' for short), is against the order dt. 21st May, 2001 of the Tribunal, Indore Bench, in ITA No. (SS) 63/Ind/1997 for the block asst. yrs. 1987-88 to 1997-1998 (that is for the period 1st April, 1986 to 18th Oct., 1996).2. In the appeal memo, the Revenue has raised as many as seven substantial questions of law for consideration. However, having regard to the fact that in regard to matters covered by questions (iii) and (vii), the Tribunal had set aside the issue and sent it back to the AO and the AO by order dt. 28th March, 2002, has already decided afresh questions (iii) and (vii), it was submitted that only question Nos. (i), (ii), (iv), (v) and (vi) which are extracted below, remain for consideration :'(i) Whether, on the facts and circumstances of the case, the learned Tribunal was justified in law in holding that the matters disclosed in the returns filed for the relevant assessment ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)193CTR(MP)508; [2005]273ITR107(MP)
ORDERA.M. Sapre, J.1. This is an income-tax reference made at the instance of assessee under Section 256(1) of the IT Act by the Tribunal by an order passed in RA Nos. 18 & 19/Ind/1996 which in turn arise out of an order passed by Tribunal on 12th Jan., 1996, in ITA Nos. 507-508/Ind/1991 to answer following question of law by this Court:'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the AO was correct in adjusting the brought forward business loss of the earlier year(s) against the business profit of the current year and since after such adjustment, the gross total income was computed at nil, the assessee was not entitled to deduction under Section 80HHC of the IT Act, 1961 ?'2. In order to answer the question referred supra, facts as stated in the statement of case drawn by the Tribunal need to be taken note of infra.3. The question relates to asst. yrs. 1985-86 and 1986-87. It relates to the manner in which the deduction is requ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2005(1)MPLJ122; [2005]63SCL411(MP)
Shantanu Kemkar, J.1. This appeal has been filed by the defendant No. 1 under Section 96 of the Civil Procedure Code against the judgment and decree dated 5-4-2002 passed in Civil Suit No. 13-A/99 by the learned XII Additional District Judge, Jabalpur.2. On 23-2-1999, the plaintiff filed a civil suit for partition and possession of the suit property- Bungalow No. 2 Cantt. Jabalpur. During the pendency of the suit plaintiff Mrs. J. Clairs died and her legal representatives were brought on record and substituted as plaintiffs.3. The genealogy of the parties to the suit is given as under:-Charles, Maria______________________________________________________________|_______________________________________Charles Bernard H.A. Joesph Reinboth (Bachelor)+ Mrs Geraldine (Wife)___)____________________________________________________________________________________|_______________________________________________________________________Charles Eric Iris Aistom Merle Stanley Joan Pauline EuniceGera...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1983MP93
J.S. Verma, J.1. The petitioner No.1, Jiyajeerao Cotton Mills Ltd. is an existing company within the meaning of the Companies Act. 1956, and having its registered office at Birlanagar, Gwalior, in the State of Madhya Pradesh. Petitioner No. 2, Jai Narain Somani, is a shareholder of this company, The petitioner No. 1 (hereinafter called 'the Company') has a composite textile mill at Birlangar, Gwalior, wherein it manufactures yarn and textiles. For running its mill, the company requires electricity and had entered into a contract with respondent No. 1, M. P. Electricity Board (hereinafter called 'the Board') for supply of electricity to it in accordance with the specified terms and conditions. Under the agreement dated 27-10-1971, between the company and the Board, 1500 K.W. power as an H.T. consumer, wag to be supplied by the Board to the Company and the agreement was to commence from the date reckoned according to the stipulation therein. Supply of 1590 K.W. power under this agreement...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2000MP194; 2000(2)MPHT112
Dipak Misra, J. 1. Coal is sometimes called black diamond, of course, contextu-ally. Euphemistically it is also called 'Dark Diamond'. Archeological evidence indicates that coal was burnt in funeral pyres during the Bronz Age (3000-4000). Great philosopher and thinker Aristotle refers to coal in his book 'Mateorology'. In the modern context the term 'coal' has gained immense significance and importance as far as industrial world is concerned. Classification is sometimes viewed as a controversy in perpetuity for some reason or the other. It creates a stir in the atmosphere and gathers momentum to knock at the doors of justice for proper estimation. The authorities deal with the coal as their monopoly by prescribing grades and fixing the rates as they feel just but the dissatisfaction among the consumers arises because they feel that injury has been caused to justice which requires to be remedied by the Courts.2. The moot question that arises for consideration in this batch of writ appli...
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