Court : Madhya Pradesh
Reported in : AIR1968MP234; 1968CriLJ1435; 1968MPLJ590
Shiv Dayal, J.1. This is an appeal on special leave under Section 417(3), Criminal Procedure Code.2. The appellant is Karta of a joint Hindu family which carries on business of manufacturing and selling bidis in bundles. Every bidi bundle is wrapped in tissue paper called 'Jhilli'. Over the above Jhilli a label is pasted which bears the figure of a flower and the name 'Taza Phool'. This mark is registered as trade mark No. 163453. The date of registration is 24th March, 1954.3. The accused also is a manufacturer and dealer of bidis. He trades in the name and style of 'Shafi Bidi Co.' His bidis are also wrapped in tissue paper (Jhilli) with a label pasted over it.4. The appellant filed a complaint against the respondent under Sections 482, 483 and 486 of the Penal Code. He alleged that his bidis are very popular and are in great demand by the smokers of all classes. Looking to the great demand of Taza Phool bidis manufactured by the complainant-firm the accused of late started using a l...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1969)ILLJ704MP
ORDERP.V. Dixit, C.J.1. By this application under Article. 226 and 227 of the Constitution the petitioner seeks a direction to the industrial court commanding it to entertain and dispose of an appeal which the petitioner had filed under Section 11 of the Indian Trade Unions Act, 1926, against an order of the Registrar cancelling the registration of a trade union of which the petitioner claims to be the president.2. This application must be granted. The industrial court rejected the petitioner's appeal on the ground that under Section 11 of the Indian Trade Unions Act, 1926, no appeal lay to the industrial court against an order of the Registrar cancelling the certificate of a trade union. In reaching this conclusion the president of the industrial court altogether overlooked the fact that the Indian Trade Unions Act, 1926, was amended by Madhya Pradesh Act 28 of 1960, in its application to Madhya Pradesh. Section 3 of the Indian Trade Unions (Madhya Pradesh Amendment) Act, 1960 (Madhya...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1969MP207; 1969MPLJ104; [1969]24STC155(MP)
Singh, J.1. This is a case stated by the Sales Tax Appellate Tribunal (Board of Revenue) under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 referring for our answer the following question of law:--'Whether on the facts and circumstances of the case the Commissioner of Sales Tax acted illegally in exercising his powers of revision under Section 39 (2) of the Madhya Pradesh General Sales Tax Act, 1958 in respect of the assessment order dated 28-11-1961 which was passed in respect of the returns submitted on 30-1-1958 and 17-6-1958 and on the basis of the notice in form XI issued on 29-8-1961?'2. The case relates to the assessment of the dealer M/s. Amarnath Ajit Kumar of Bhind for Central Sales Tax for the period 1st July, 1957 to 31st March, 1958. The dealer filed returns for the second and the third quarters on 30th January, 1958 and for the fourth quarter on 17th June, 1958. These returns were filed under Section 9(3) of the Central Sales Tax Act, 1956 read with the Ma...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1969MP105; 1969MPLJ374
Singh, J.1. This order wilt dispose of twelve Miscellaneous Petitions Nos. 452 of 1966; 121, 124, 139, 140, 141, 142, 143, 144, 145, 146 and 465 all of 1967.2. The petitioners in all these petitions are Public Limited Companies and consumers of electrical energy in bulk for industrial purposes which is supplied from Chambal Project by the Madhya Pradesh State Electricity Board, which is the sole respondent in all the petitions. The terms and conditions under which the electrical energy is supplied to the petitioners are same and are contained in agreements which each petitioner has entered into with the Board. At time when the agreements were made, the charges for electrical energy supplied were payable according to the Industrial (High Tension) Tariff applicable to the Chambal area, which was effective from 1st April, 1961 and was framed by the Board under Section 49 of the Electricity (Supply) Act, 1948. This tariff provides for payment of (a) demand charge which is a monthly minimum...
Tag this Judgment!Court : Madhya Pradesh
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
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
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...
Tag this Judgment!Court : Madhya Pradesh
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
Reported in : AIR1971MP177; 1971MPLJ338
Bhargava, J.1. This order shall govern the disposal of M. P. Nos. 12/67, 17/67, 18/67, 619/66 and 620/66 also.2. The petitioners in these petitions are incorporated companies owning textile mills at Indore wherein the petitioners carry on the business of manufacture of cotton-textile goods. By these petitions the petitioners have challenged the orders passed by the first respondent Shri T. S. Paraskar who has been appointed the Assessing Officer under the Indore Industrial Tax Rules, 1927, and the Indore Excess Profits Duty Order, 1944. By the Orders Impugned in these petitions, the petitioners were held liable to pay Interest on the arrears of industrial tax and excess profits duty and have been called upon to pay the said amount.3. Feeling aggrieved, the petitioners have filed these petitions under Articles 226 and 227 of the Constitution praying for the issue of a writ of certiorari for quashing the impugned orders and for restraining the State Government-from recovering interest fr...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1972MP167
(On pre-liminary issues Nos. 8 (a) & (b). 9. 10. 11. 14 & 15).1. Issue Nos. 8 (a) and 8 (b) :--Shri Thakur the learned counsel for the petitioner, has submitted that as the respondent No. 7 is neither a necessary nor a proper party for the decision of this election petition and thus his name is struck off from the array of the respondents the allegation made in paragraph 12 of the petition and the particulars supplied in annexure 7 are not now necessary, and paragraph No. 12 of the petition may be permitted to be struck off. Counsel for the other parties have also raised no objection to this submission, and the result is that paragraph No. 12 of the petition is ordered to be struck off. With this view, it is not necessary to go into the question whether the allegation made in this paragraph suffers from lack of material particulars. As a consequence, it is now unnecessary to keep the issue for proof and it is also therefore, struck off.2. II. Issue No. 9:-- Shri Dharmadhikari the learn...
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