Fund.
HEADNOTE:
Respondents are owners of sugar mill situated in
erstwhile Jaora State which merged in the State of Madhya
Bharat. After the merger ... leading to this appeal are brief. The
respondents are the owners of Jaora Sugar Mills situated at
Jaora in the earlier State of Madhya Bharat
Narpat Singh Malkhan Singh [1981] 128 ITR 77 and Jaora Sugar Mills Ltd. v. Union of India [1982] 134 ITR 385. It was held that ... that Commissioner has no jurisdiction and that the Jaora Sugar Mills Ltd. 's case (supra) does not lay down correct law. This judgment
Madhya Pradesh High Court in the case of CIT v. Jaora Oil Mill [1981] 129 ITR 423. But, we find that as against this decision
orders made under the Act.
39. The Madhya Pradesh High Court, in Jaora Sugar Mills Ltd. v. Union of India ... appeal. Karsandas Bhagwandas ' case [1975] 98 ITR 255 (Guj) and Jaora Sugar Mills Ltd. 's case [1982] 134 ITR 385 (MP) were followed
Mandsaur
Neemuch-Udaipur
44.
Jamalpur
Mandsaur
Mandsaur-Dongarpur
45.
Pratapgarh (Piploda)
Ratlam
Jaora-Banswara
46.
Kharri Padora
Shivpuri
Shivpuri-Kota
47.
Dedatalai
Khandwa
Khandwa-Padatwada
