Court : Madhya Pradesh
Decided on : Oct-01-1962
Reported in : AIR1963MP223; [1962]44ITR249(MP)
Dixit, C.J.1. In this reference under Section 66 (1) of the Indian Income-tax Act 1922, at the instance of the assessee, the question for decision as propounded by the tribunal is -'Whether the sum of Rs. 14,000/- spent by the assessee by way of professional fees to the Income-tax adviser for his services during the assessment proceedings before the tax Officer, is an admissible deduction under Section 10 (2) (xv) of the Indian Income-tax Act, 1922?'2. During the assessment proceedings for the assessment year 1953-54, the assessee, M/s. Binodiram Balchand, Indore, claimed to deduct a sum of Rs. 14,000/- on account of fees paid to an income-tax adviser engaged in connection with and for the conduct of assessment proceedings before the Income-fax Officer. The deduction was disallowed by the Income-tax Officer on the ground that the payment said to have been made related to four accounting years. The assessee then preferred an appeal before the Appellate Assistant Commissioner, who disagr...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-13-1962
Reported in : AIR1964MP272; 1965MPLJ329
ORDER1. By this petition under Article 226 of the Constitution of India, the petitioner Fazaldad s/o Sardarkhan challenges the validity of the order dated 4-4-1960 passed by the State Government under Sub-clause (c) of Sub-section (2) of Section 3 of the Foreigners Act No. 21 of 1946.2. The petitioner claims to have been a resident of village Fabra in District Vidisha in the State of Madhya Pradesh for the last 40 years. He owns considerable immovable property there. The petitioner alleges that he had gone to Chak. Shekhu District Gujrat (Pakistan) in July, 1948 on a temporary visit in order to participate in a marriage and to bring back his children from there. For reasons beyond his control the petitioner had to stay in Pakistan till 22-10-1953. The permit system having been introduced in October, 1948 no one from Pakistan was allowed to come back to India without a permit. The petitioner, therefore, entered India on the strength of a Pakistan passport issued by the Government of Pak...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-19-1962
Reported in : AIR1962MP245
Pandey, J. 1. This petition under Articles 226 and 227 of the Constitution is directed against two notices dated 5th December 1958, one for the period 7th November 1953 to 26th October 1954 (Annexure III) and another for the period 27th October 1954 to 5th September 1955 (Annexure IV), by which the Deputy Commissioner of Sales Tax, Jabalpur (respondent 3), who had entertained the petitioner's appeals against the assessment of sales tax on their turnover for the two periods proposed to tax the turnover of certain transactions made during those periods, which were said to be liable to tax under Section 4(6) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter, called the Act) but were not taxed by the assessing authority.2. The facts giving rise to this petition may be briefly stated. The petitioners carry on the business of manufacturing and selling bidis on a large scale. They have their head office at Jabalpur where they are registered as a dealer for purposes of the Ac...
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-02-1962
Reported in : AIR1962MP342; [1962(5)FLR478]
Dixit, C.J.1.This order will also govern Miscellaneous Petitions Nos. 227 242, 243 and 297, all of 1961. 2. In these five cases under Article 226 of the Constitution, the petitioners, challenge the vires of the Minimum Wages (Madhya Pradesh Amendment and Validation) Act, 1961, (hereinafter referred to as the Validation Act), and seek a declaration that the said Act is constitutionally invalid, ultra vires and unenforceable, and pray that a suitable direction be issued to the opponents for bearing them from giving effect to the Validation Act in any manner whatsoever. 3. The matter arises thus. In the former State of Madhya Pradesh, which comprised the Mahakoshal region of the new State of Madhya Pradesh, the minimum wages for the workers in concerns owned by the petitioners were first fixed in 1951 by notifications issued in 1951. These rates were revised in 1956 and 1957. After the formation of the new State of Madhya Pradesh, the Government constituted under Sections 5 and 6 of the M...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Sep-04-1962
Reported in : AIR1964MP81; 1965MPLJ96
Krishnan, J. 1. This is an application by the proprietors of an industrial unit consisting of number of factories in an enclosed area covering more than ten acres and assessed to a building tax (bhavan kar) at the minimum rate of 4 annas per hundred square feet of ground area, by the local authority, which is the Gram Panchayat Susari in Tehsil Kukshi of District Dhar. This is the non-applicant No. 1and for the reasons, that will presently appear, the State of Madhya Pradesh has been made opposite party No. 2. Because the area is several hundred thousand square feet, the bhavan kar assessed is Rs. 1066/- per acre.The prayer is that this assessment should be declared illegal, because for one thing, the law under which it is being levied is bad for excessive delegation to the Government, and further the legal position is worsened by a second delegation on the part of the Government to the Director of Panchayats, and a further delegation by him at least of part of the power to the local a...
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-02-1962
Reported in : AIR1963MP51; 1962MPLJ1102
A.H. Khan, J. 1. This is plaintiff's first appeal from the judgment and decree of the Additional District Judge, Shivpuri, in case No. 4 of 1952, Original Civil, dismissing the plaintiff's claim for the recovery of Rs. 13527-11-6.2. The plaintiffs are the owners of a firm known as Firm Seth Tiparchand Hiralal, while the defendants are owners of another Firm, known as Firm Thakurdas Gopilal.3. The plaintiff's case is that the owners of the defendant-firm on 11-3-34, after going through the accounts of the plaintiff-firm admitted a sum. of Rs. 12491/- due to the plaintiffs and in acknowledgment of the debt signed an entry in the plaintiff's Bahi-Khata. Out of this, a sum of Rs. 3697-10-9 has been realised, and, the present suit is for the recovery of the balance (Rs. 8793-5-3) and interest thereon at 9 per cent per annum.4. The defendants admitted signing the Bahi-Khata. But the main ground on which they resisted the suit was that subsequent to the signing of the Bahi-Khata, an agreement...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Oct-18-1962
Reported in : AIR1964MP30; 1964CriLJ198
Krishnan, J.1. All the three proceedings arise out of the Judgment of 30-6-1962 by the learned Additional Sessions Judge, Ujjain, in the trials numbered 24 to 28 of 1962, on the consolidation of five separate commitments by the First Class Magistrate Khach rod, relating to a serious incident, on the 2oth September, 1961, at village called Bhilsuda, in the police station area of Nagda. The death reference has been made for the confirmation of the sentence of death under Section 302 read with 149 Indian Penal Code on six persons, namely, Kalusingh, Nir-bhayasingh, Ambaram, Jujharsingh, Ratansingh son of Hindusingh, and Chhatarsingh. They, as well as ten others, namely, Anarsingh son of Ramsingh, Bagdiram son of Bherusingh, Bherusingh son of Rupaji, Ramsingh son of Fakkaji, Pyarji son of Ghasi, Onkarsingh son of Bherusingh, Ratansingh son of Amarsingh, Hindusingh son of Narsingh, Navalsingh son of Sewaji and Dhanna son of Bheru-singh have appealed in two batches. Those who have not been s...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-02-1962
Reported in : AIR1962MP374; 1962MPLJ193
ORDERP.K. Tare, J.1. This revision under Section 25 of the Provincial Small Couse Courts Act is by the defendant against the decree, dated, 20-9-1961, passed by Shri P. B. Thakre, Additional District Judge, East Nimar, Khandwa, empowered (under Section 9 of the M. P. Civil Courts Act, 1958, in Small Cause Suit No. 167 of 1961.2. The respondent was a consignee of a consignment booked from Wadi on 18-3-1960. The station of destination was Khandwa. The goods reached Khandwa on 24-3-1960 when a consignment consisting of stones was devered to the respondent in a damaged condition. 3. The respondent filed the present suit claiming Rs. 370.17 nP. as damages for the loss caused on account of the alleged negligence on the part of the Railway Administration. In the plaint it was alleged that a notice under Section 77 of the Railways Act had been served on the Railway Administration. However, the date of the notice was not mentioned. Further on, it was also mentioned that a copy of the notice, da...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-07-1962
Reported in : AIR1963MP360; 1963MPLJ540
Pandey, J.1. This petition under Articles 226 and 227 of the Constitution is directed against a reversing order of the Board of Revenue dated 15 September 1961 by which a moiety of the compensation payable under the Vindhya Pradesh Abolition of Jagirs and Land Reforms Act, 1952, in respect or four Pawai villages was directed to be paid to Msf. Munia (respondent 1).2. The facts of the case may be briefly stated.One Sawailal Singh and his two sons, Harisharan Singh and Shivsharan Singh, who were governed by the Mitaskshara law, jointly held a heritable Pawai consisting of six villages. Sawailal Singh died long ago, leaving behind his two sons. Shivsharan Singh died in 1946 (according to the petitioners, in 1939) survived by his widow, Mst Munia (respondent 1). The Hindu Women's Rights to Property Act, 1937 (18 of 1937), was extended to Vindhya Pradesh in 1990. Thereafter, Harisharan Singh died leaving behind him two sons, the present petitioners. Upon the commencement of the Vindhya Prad...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-09-1962
Reported in : AIR1963MP240; 1963MPLJ261
Shrivastava, J.1. This is an appeal by the defendants in Civil Suit No. 7-B of 1957, which was instituted by the respondent Municipal Committee, Bilaspur, for recovery of amount due on the basis of a contract. The claim was decreed by the trial Court in full.2. The following facts are not in dispute.The respondent Municipal Committee had imposed fees on the sale of cattle in Bilaspur at the rate of three pies per rupee on the sale price of such cattle. The right to realise these fees was sold by auction and appellant No. 1 Ramkripal offered a bid of Rs. 50,050/- which was accepted. The contract was duly reduced into writing and appellant No. 1 thus became entitled to realise the fees for the period 1-4-1954 to 31-3-1955. The other appellants stood sureties for appellant No. 1 for payment of the amount due under the contract. Appellant No. 1 paid a sum of Rs. 12,512/- at the time of the auction. He further paid a sum of Rs. 7,299-4-0 till 23-8-1954. The amount under the contract was to ...
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