Court : Madhya Pradesh
Decided on : Dec-04-1969
Reported in : AIR1970MP205; [1970]76ITR404(MP); 1970MPLJ403
A.P. Sen, J.1. The question of law stated by the Income-tax Appellate Tribunal, Bombay, Bench 'A', at the instance of the Commissioner for the opinion of the Court is as follows:'Whether on the facts and in the circumstances of this case the sum of Rs. 1,67,345 received by the assessee during the year under consideration is covered by the 2nd Explanation to Section 7(1) of the Act as it stood prior to its amendment by Section 5 of Finance Act, 1955.'2. The sum of Rs. 1,67,345/- represents the payment to the assessee, Capt. H.C. Dhanda on 28th January 1955 by His Highness Maharaja Yeshwant Rao Holkar, the Senior Up-Rajpramukh of the erstwhile State of Madhya Bharat, in full and final settlement of his claim for damages for wrongful termination of his services as personal Adviser to his Highness. The whole question here is, were the moneys which the assessee so received after cessation of his office as compensation, in respect of which he was assessed for the year 1955-56, part of his in...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-03-1969
Reported in : AIR1971MP5; 1970MPLJ1
Shiv Dayal, J. 1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939, (hereinafter called the Act), from an award of the Motor Accidents Claims Tribunal, Indore. 2. On April 26, 1963, at about 4 p. m., Rajendra Kumar, a boy of 7 years, was sitting on the pathway a few yards away from the highway, on the outskirts of village Jamli, where he lived with his father, Parasram (respondent No. 1). The boy was answering the call of nature. In the meantime, a passenger bus, M. P. E. 3564, belonging to Mangilal (appellant) and driven by Kale Khan (respondent No. 2) came on the wrong side of the road and ran over the boy causing severe injuries to him, which resulted in his instantaneous death. 3. Parasram lodged a claim for Rupees 20,000/- before the Claims Tribunal constituted under Section 110 of the Act against Mangilal, Kale Khan and the Indian Merchantile Insurance Co. Ltd., (respondent No. 3, hereinafter called the insurer) on the allegation that the bus was driven at a ...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-29-1969
Reported in : AIR1970MP261
A.P. Sen, J. 1. This is an appeal brought by the defendant No. 1, M/s. Mishrabandhu Karyalaya, Jabalpur and its partners, from the Judgment and decree of the 5th Additional District Judge, Jabalpur, dated 31st August 1964, decreeing against them, the plaintiff Sheoratanlal Koshal's claim (A) for recovery of Rupees 15,307.04 paise with interest @ 6% per annum thereon from the date of suit, i.e., from 1st January 1963 till realisation, due on account of the arrears of royalty payable to him on the sales effected upto the end of December 1959 of the book entitled 'Saral Middle School Ank Ganeet', written by his son-in-law Maniram Vishwakarma, the copyright of which had been assigned to him; (B) for rendition of account of the sales effected by them of the book in question and other allied publications thereof, as per the Hyderabad Syllabus or otherwise, during the years 1960, 61, 62 and until the date of accounting, so as to ascertain the amount of royalty which had accrued thereon and be...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-17-1969
Reported in : 1970MPLJ570; [1970]26STC575(MP)
K.L. Pandey, J.1. At the instance of the assessee, the Sales Tax Tribunal has, acting under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter called the new Act) referred to this court for its opinion the following question of law :Whether, in the facts and the circumstances of this case, the applicant had the right to file a second appeal before the Tribunal under the provisions of the M. P. General Sales Tax Act, 19582. The material facts giving rise to this reference lie within a narrow compass and may be shortly stated. The applicant is a registered dealer which carries on business at Ujjain. The relevant turnover of sales made by the applicant related to the period 1st April, 1957 to 31st March, 1958. During that period, the Madhya Bharat Sales Tax Act, Satnvat 2007, was in force. It was, however, repealed by the new Act which came into force on 1st April, 1959. That turnover was actually assessed to tax on 18th December, 1962, though, as found by the Tr...
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