Court : Madhya Pradesh
Reported in : AIR1964MP118
Dixit, C. J.1. In this application under Article 226 of the constitution of India by a private limited company engaged in the business of manufacture, production and sale of sugar, the petitioner claims a declaration that the Sugarcane Cess (Validation) Act, 1961 (XXXVIII of 1961). (here-matter referred to as to the Act) passed by Parliament 4s beyond the constitutional powers of Parliament and is, therefore, invalid, and prays for the issue to a writ or certiorari for quashing a notice dated 17th March 1962 given to it by the collector of Ratlam calling noon it to pay a total amount of Rs. 6,33,917.52 ape. as due from it on account of cane cess and cane commission tinder the Act and the Madhya Pradesh Sugarcate (Regulation to Supply and purcnase) Act, 1958, (hereinafter referred to as the local Act).2. in order to appreciate the merits to the controversy arising in this case it is necessary to reier first to the local Act by which a cuss on sugarcane entering into an area specified in...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP122; 1965CriLJ704
Shiv Dayal, J.1. Gangaram, who appears to be a lad of 13 or 14 years, has been convicted of the offence under Section 302 of the Penal Code, by the Additional Sessions, Judge, Jagdalpur. 2. Gangaram appellant and Ghanshyam, the deceased, were nearly of the same age, both residents of village Bhanbeda. On November 1, 1961, they both went out from Bhanbeda village together. At that time the accused had a Pharsi, while the deceased had a Tangia. They did not return to their village that night, but stayed at the house of Cherku (P. W. 7) in village Dabkatta. Next day, Cherku asked Itwari (P. W. 5) to reach the boys to their village. On their way, the two boys slipped away. On the evening of Thursday, Gangaram accused alone returned to the village. When he was asked about Ghanshyam, he stated that he and Ghanshyam had been lifted in a truck by some Dandukaranyawalas, but he (Gangaram) could manage to jump out of the truck. This answer was not satisfactory. Raghunath (P. W. 3), father of the...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1964MP161; [1964]15STC128(MP)
Dixit, C.J. 1. By this application under Articles 226 and 227 of the Constitution, the petitioner questions the legality of the assessment to sales tax made against a partnership firm doing business under the name and style of M/s Chhotalal Keshaoram and Co., Rajanandgaon, by an order passed by the Sales Tax Officer, Raipur, on 20th July 1954. By that order the taxable turnover of the firm for the period from 17th February 1950 to 30th November 1951 was determined at Rs. 1,96,000/-and the amount of sales tax payable by the firm was found to be Rs. 6,125/-. The petitioner also challenges the legality of the notices issued to the' firm in Form XII on 8th December 1952, 23rd October 1953, 6th May 1954 and 24th May 1954, under Section 11(5) of the Central Provinces and Berar Sales Tax Act, 1947, (here, inafter referred to as the Act), pursuant to which the impugned assessment was made. He prays that the said notices, the assessment order made by the Sales Tax Officer, Raipur, the demand no...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP170
Dixit, C.J. 1. This order will also govern the disposal of Miscellaneous Petitions Nos. 390, 391, 392, 393 and 394 all of 1962. 2. By these six petitions under Article 226 of the Constitution, the petitioner, Rustomji Jail of Mhow, challenges the validity of notices under Section 34 of the Indian Income-tax Act, 1922, (hereinafter referred to as the Act), served on him in respect of escaped income for the years ending on 31st March 1941, 31st March 1942, 31st March 1943, 31st March 1944, 31st March 1945, and 31st March 1946. He prays for the issue of writs for quashing these notices and for a writ of mandamus restraining the opponent in each case from taking any steps or proceedings in pursuance of the notices. 3. The relevant facts are these. The petitioner is a resident of Mhow, which was formerly a yart of the quondam Holkar State. In or about 1934 he began interesting himself in business activities in the then British India and acquired a textile mill, known as the new Premier Mill...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1964]54ITR461(MP); 1964MPLJ457
DIXIT C.J. - This order will also govern the disposal of Miscellaneous Petitions Nos. 390,391,392,393, and 394, all of 1962.By these six petitions under article 226 of the Constitution, the petitioner, Rustomji, Jall of Mhow, challenges the validity of notices under section 34 of the Indian Income-tax Act, 1922, (hereinafter referred to as the Act) served on him in respect of escaped income for the years ending on 31st March, 1941, 31st March, 1942, 31st March 1943, 31st March, 1944, 31st March, 1945, and 31st March, 1946. He prays for the issue of writs for quashing these notices and for a writ of mandamus restraining the opponent in each case from taking steps or proceedings in pursuance of the notices.The relevant facts are these. The petitioner is a resident of Mhow, which was formerly a part of the quondam Holkar State. In or about 1934, he began interesting himself in business activities in the then British India and acquired a textile, mill, known as the New Premier Mills, Bomba...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP171
P.K. Tare, J.1. This appeal shall also govern the disposal of Second Appeal No. 104 of 1963 which had been filed by the present respondent as a cross objection, but which was directed to be registered as a separate appeal. The present appeal is by the tenant, while the connected cross appeal is by the landlord,2. The tenant's appeal is against the decree, dated, 17-10-1962 passed by Shri P. C. Gupta, Third Additional District Judge, Indore in Civil Appeal No. 29 of 1960 reversing the decree, dated, 29-2-1960, passed by Shri G. K. Sharrna, Additional Civil Judge Class I, Mhow in Civil Suit No. 12 of 1957, wherein the tenant challenges the decree for eviction mainly on the ground that the decree is not on any of the grounds mentioned in Section 12 of the M.P. Accommodation Control Act, 1961. In the connected cross appeal filed by the respondent-landlord his relief is for mesne profits or damages for use and occupation from the date of the suit to the date of delivery of possession,3. At ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1964]15STC554(MP)
ORDERP.V. Dixit, C.J.1. This is an application under Article 226 of the Constitution for the issue of a writ of certiorari to quash a decision, dated 15th March, 1963, of the Commissioner of Sales Tax by which the Commissioner upheld in revision an order made by the Sales Tax Officer, Rajnandgaon, on 10th August, 1960, assessing the petitioner- company to sales tax in the sum of Rs. 23,524-25 nP. for the period from 1st February, 1957, to 31st March, 1959, and imposing on it a penalty of Rs. 30,000 under Section 18(6) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act).2. The material facts are that during the period from 1st February, 1957, to 31st March, 1959, the petitioner 'supplied' sand from Sheonath riverbed to the Hindustan Steel (Private) Ltd., Bhilai Steel Project, Bhilai (hereinafter called the Project) under an agreement concluded between the petitioner and the Project on 13th April, 1956. In January, 1960, the Sales Tax Officer, Rajnandga...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP327; (1966)IILLJ871MP
ORDERH.R. Krishnan, J. 1. This is an application in revision by the State of Madhya Pradesh from a decision on a preliminary issue by the trial Court. However, the issue goes to the root of the suit and is of very considerable importance. The question is, whether a retired Government servant can in the civil court sue for the pension, part or whole, or ask for a decree directing Government to pay Shim a larger sum as pension than what it has decided, at all events, when the pension had accrued before the commencement of the Constitution and in the absence of any pension rules made under Article 309 of the Constitution or any corresponding pre-existent statutory provision. 2. Another question has been suggested by the plaintiff (pensioner) to the effect that he has made an alternative pleading and whether, even if it is found that in these circumstances his claim for the pension is non-justiciable by the civil courts, he should be still allowed to proceed with the suit for the alternati...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1964MP273
Dixit, C.J.1. In this application under Articles 226 and 227 of the Constitution, the question for consideration arises, upon what the Election Tribunal, Raipur, determined in regard to a preliminary objection of the petitioner to the election petition filed by the respondent No. 1 challenging the petitioner's election to the State Legislative Assembly from Kasdol constituency.2. The relevant facts are these. The petitioner was; duly etected to the M. P. State Legislative Assembly at a bye-election held in May rg63 from Kasdol constituency. The respondent No. 1, who was defeated at the election, filed an election petition praying that the petitioner's election be declared void as the petitioner was guilty inter alia of having committed certain corrupt practices enumerated in the petition. To support the allegations of corrupt practices and the particulars thereof the respondent No. 1 filed an 'affidavit' along with the election petition. In his reply to the petition, the. applicant rai...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP11; [1964]15STC841(MP)
Dixit, C.J. 1. This is a reference tinder Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax. The questions, which have been posed for our decision, are :'1. Whether Article 286(1)(a) of the Constitution was applicable to the State of Vindhya Pradesh during the assessment period ?2. Whether in the facts and circumstances of the case, the sales of Rs. 31,059-12-0 were liable to tax under the V. P. Sales Tax Ordinance No. II of 1949 ?3. Whether in the facts and circumstances of the case the despatches of goods worth Rs. 4,01,255-4-0 to customers outside the State were liable to tax under the V. P. Sales Tax Ordinance No. II of 1949?'2. The material facts are that in respect of the period of assessment from 1st April 1950 to 30th June 1950 the assessee-firm, which carries on the business of manufacture and sale of bidis with its head-office atMaihar, claimed that it was not liable to tax in respect of the sales of bidis of the...
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