Jayanti Lal Patel and Dr. Balvir Singh Tomar Vs. Assistant Commissioner of Income-tax and ors.

Decided On : Oct-01-1997

Court : Rajasthan

LAW: Section 482, the Criminal Procedure Code, Section 132(5, Section 132(5, Section 132(5, Section 263, Section 263, Section 263, Section 263, Section 263, Section 143(3, Section 132(5, Section 263, Section 132(5, Section 263, Section 132(5, Section 54F, article 226 of the Constitution of India, Section 13(1)(e, Section 132(5, Section 54F, Section 132(5, Section 132(5, Section 263, Section 132(5, Section 263, Section 132(5, Section 132(5, Section 263, Section 263, Section 132(5, Section 132(5, Section 143(3, Section 263, Section 143(3, Section 132(5, Section 132(5, Section 3, article 226 of the Constitution if the, Section 68 of the Act, Section 68 of the Act, article 226 of the Constitution can be exercised.67, Section 132(5, Section 132(5, Section 143(3, Section 263, Section 132(5, Section 143(3, article 226 of the Constitution of India.70, Section 263, Section 263, Section 132(5, Section 132(5, Section 143(3, Section 132(5, Section 132(5, the Amnesty Scheme, Section 54F, Section 54F

PERSON: Y.R. Meena, Tomar, Dilip Shivpuri, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Tomar, Tomar, Tomar, Tomar, Shri Dilip Shivpuri, Deepak Shiv-puri, Shri Dilip Shivpuri, Shri Rohit Mahajan, Tomar, Shri Dilip Shivpuri, Shri Jayanti, Lal Patel, Tomar, Tomar, Tomar, Rajasthan, Tomar, Shri Dilip Shivpuri, Shri Jayanti, Lal Patel, Jain, B.S. Tomar HUF, Tomar, B.S. Tomar, B.S. Tomar, Tomar, Tomar, B.S. Tomar HUF, B.S. Tomar, Rajeshwari Devi, Rajeshwari Devi, Tomar, Tomar, Shri Jayanti, Lal Patel, Tomar, Tomar, Tomar, B.S. Tomar, B.S. Tomar Hindu, Sarojini Devi, Rs, B.S. Tomar Hindu, Shobha Tomar, Govind Marg, Jaipur, Tomar, B.S. Tomar Hindu, Tomar, Tomar, Tomar Hindu, Tomar, Tomar, B.S. Tomar Hindu, Tomar, Tomar, Tomar, Tomar, Shobha Tomar, B.S. Tomar Hindu, Kasliwal, Tomar, Tomar, Tomar, Tomar Hindu, Govind Marg, Jaipur, Tomar, Tomar, Rs, Tomar, Jayanti Lal Patel, Tomar, Tornar, Tomar, Tomar, B.S. Tomar Hindu, Govind Marg, Jaipur, Tomar, Tomar, Tomar, Tomar, Tomar, B.S. Tomar Hindu, Govind Marg, Jaipur, Tomar, Tomar, Tomar, B.S. Tomar Hindu, Tomar, Dilip Shivpuri, Shri Rohit Mahajan, Shri Dilip Shivpuri, Deepak Shivpuri, B.S. Tomar, Tomar, Shri Rohit Mahajan, Addl, S. P., Shri V. K. Thanvi, Jaipur, Dilip Shivpuri, Deepak Shivpuri, Tomar, Shri Dilip Shivpuri, Shri Dilip Shivpuri, Additional S. P., Tomar, Dilip Shivpuri, Deepak Shivpuri, Additional S. P., Tomar, Tomar, P. S. Rajasthan State Investigation Bureau, Jain, B.S. Tomar, Jain, Govind Marg, Jaipur, Govind Marg, Jaipur, Tomar, Tomar, B.S. Tomar Hindu, Sahai Ramjiwal, Shri Bhagwan, Sahai Ramjiwal, Tomar, Tomar, Shri Bhagwan, Sahai Ramjiwal, Shri Bhagwan, Sahai Ramjiwal, Tomar, Sahai Ramjiwal, Shri Bhagwan, Sahai Ramjiwal.27, Tomar, Tomar, B.S. Tomar HUF, meter, Tomar, Tomar, B.S. Tomar HUF, metre, Jain, Tomar, Tomar, Jain, N. K. Enterprises, Govind Marg, B.S. Tomar HUF, N. K. Enterprises, B.S. Tomar HUF, Naroda, B.S. Tomar HUF, B.S. Tomar Hindu, N. K. Enterprises, B.S. Tomar Hindu, Tomar, B.S. Tomar Hindu, B.S. Tomar Hindu, B.S. Tomar Hindu, B.S. Tomar Hindu, B.S. Tomar Hindu, Govind Marg, Jaipur, B.S. Tomar Hindu, B.S. Tomar Hindu, B.S. Tomar Hindu, Govind Marg, Jaipur, Tomar, Tomar, B.S. Tomar Hindu, Tomar, Tomar, Tomar, B.S. Tomar Hindu, Jain, B.S. Tomar, B.S. Tomar Hindu, Chandra Sharma, Sarojini Devi, Kumar, Sanjiv Kumar, Sanjiv Kumar, Kumar, Ram Chandra Shri Bhagwan, Tomar, Kasliwal, Tomar, Kumar Bansal, Tomar, Tomar, Tomar, Tomar, Shri Jayanti, Lal Patel, Tomar, Tomar, Jaipur.41, Shri Jayanti, Lal Patel, Maganbhai Patel, Grove Lane, Shri Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel NRI, Patel, Shri Jayanti, Lal Patel, Lal Patel, Tomar, Tomar, B.S. Tomar Hindu, Jain, B.S. Tomar Hindu, Ranka, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Tomar, Tomar, Jaydayal Poddar, Bibi Hazra, Laljibhai K. Soni v., Asst, Ram Rawatmull, Jamnagar, B., Prahlad Maliram v., J. Ganatra, Parshottam S. Shah, Lordships, Lordships, Shri Jayanti, Lal Patel, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, FDR, Shri Jayanti, Lal Patel, FDR, Tomar, Tomar.56, Tomar, Shri Jayanti, Lal Patel, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Tomar, Tomar, Tomar, Tomar, Tomar, Bal Krishna Agarwal, Syed Viquar Mohd, Shri Jayanti, Lal Patel, Shri Dilip Shivpuri, Deepak Shivpuri, Tomar, Shri Rohit Mahajan, Govind Marg, Jaipur, Tomar, Tomar, B.S. Tomar Hindu, Tomar, Dilip Shivpuri, Shri Jayanti, Lal Patel, Jain, Jain, Tomar, Tomar, Govind Marg, Jaipur, Govind Marg, Jaipur, Tomar, Dilip Shivpuri, Tomar, Tomar, Shri Jayanti, Lal Patel, Tomar, Tomar, Kasliwal, Dilip Shivpuri, Shri Dilip Shivpuri, Deepak Shivpuri, B.S. Tomar, Tomar, Shri Rohit Mahajan, Addl, Shri V.K. Thanvi, Jaipur, Dilip Shivpuri, Deepak Shivpuri, Tomar, Shri Dilip Shivpuri, Shri Dilip Shivpuri, Tomar, Tomar, Nos, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar, Shri Jayanti, Lal Patel, Tomar, Tomar, Govind Marg, Jaipur, Tomar, Tomar, B.S. Tomar Hindu, Govind Marg, Jaipur, Tomar, Tomar, B.S. Tomar Hindu, Tomar, Tomar, Tomar, Shri Jay-anti, Lal Patel, Tomar, Shri Jayanti, Lal Patel, Shri Jayanti, Lal Patel, Tomar

CARDINAL: 1, two, 12, 7,164, 7,164, 3, one, one, 124, 13(1)(e, 13(2, 124, 5, three, six, six, six, six, 1,69,174, 1,60,753, 3,06,350, two, 22,12,500, 3,16,000, 99,680, 11,38,011, 14,57,611, three, 1,00,000, 75,000, 3,18,439, 42,263, six, 14, 26, 22, two, 1,71,000, 1,71,000, one, 3,42,000, two, one, two, 85.19, three, 25, 26,29,000, 24, 124, 13(2, 40, 124, 26,29,000, 24, 25, 14,57,611, 22,12,500, two, one, 17,25,000, 22,12,500.26, 15,75,000, 1,50,000, 500, 1,205, 1,458, 1,200, 22,12,500, 22,12,500, 22,12,500, 3600, 9, 35,000, about 3600, 50,000, 4, 22,12,500, 40, 18, 22,12,500, three, 45,000, 90,000, 17,500, 19,500, 18,000, 19,500, 60,000, 81,600, 99,680, three, three, 41,000, 31,653.40, 115, three, 65002, three, 15, 1990.47, 1974]2SCR90, 6, 1, 2, 3, 4, 5, 6, 1995]213ITR114(Guj, 10, two, 5, one, 5, 5, 51, 1996]222ITR391(SC, 5, 394, three, 3, 1988)ILLJ468SC, 169, 9, 10, 1398):'We, 2, 12, 7,164, 40, 25, 15, 5, One, 2 to 4, three, three, two, 1,71,000, one, 1,71,000, six

DATE: June 6, 1994, March 22, 1996, March 27, 1996, 3494, 1994, 1997, September 17/18, 1992, 1992, September 23, 1992, 1988, 1992, 1961, October 15, 1993, June 23, 1994, March 22, 1996, March 27, 1996, the year 1984-85, about 13 years back, the assessment year 1990-91, year 1991-92,7, the assessment year 1991-92, year 1991-92, the assessment year 1993-94, the assessment year 1993-94, the assessment year 1993-94, earlier year, 1992-93, the assessment year 1993-94, years, December 7, 1993, March 20, 1995, family.11, the assessment year 1984-85, about 13 years back, the assessment year, the assessment year 1984, 1992, 1988, September 17, 1992, '21, October 15, 1993, October 15, 1993, October 15, 1993, last more than ten years, 1992, two days, year 1993-94, May 31, 1989, December 8, 1989, the year 1990, the year 1990, year 1991-92, 1990, 1990, 1991, March 25, 1997, 1990-91, 1990-91, the assessment year 1990-91, years, 1991, year 1993-94, the assessment year 1993-94, November 16, 1993, 1350197/426 1350197/426 of 1990 of Rs, October 4, 1995, October 9, 1992, January 15, 1993, 42, the year 1990, 1990, 1984, 1984, 1988, December 2, 1993, March, 1994, December 2, 1993, March, 1994, 1973]87ITR349(SC, family.52, 1984, January 6, 1993, the assessment year 1991-92, 1990, 1988, 1988, three years, 1151, '62, '63, 1995, 1396, 1398, 1988, '64, 1988, '65, 1984, five days, 1993, September 17, 1992, '72, existence.76, the assessment year 1984-85, March 22, 1996, March 27, 1996, three months

ORG: the Prevention of Corruption Act, FIR, FIR, the High Court, FIR, The High Court, FIR, ACD, PWD, FIR, FIR, PWD, the High Court, Department, Smt, PWD, Department, Department, Central Board of Direct Taxes, PWD, Department, FIR, FIR, Jain, Dr, PWD, Department, PWD, the Additional S. P., PWD, the Prevention of Corruption Act, FIR, FIR, PWD, FIR, FIR, FIR, Central Board of Direct Taxes, FIR, FIR, FIR, Department, Assessing, PWD, FIR, PWD, FIR, FIR, PWD, FIR, Sudershan Housing Corporation, NOC, Sudershan Housing Corporation, Sudershan Housing Corporation, Department, Sudershan Housing Corporation, Sudershan Housing Corporation, Sudershan Housing Corporation, JDA, N.K. Enterprises, Roopam Corporation, Roopam Corporation for Rs, Roopam Corporation, Roopam Corporation, N.K. Enterprises, Roopam Corporation, N.K. Enterprises and Roopam Corporation, N.K. Enterprises, Roopam Corporation, N.K. Enterprises and Roopam Corporation, Roopam Corporation, N.K. Enterprises, ADI, The Assessing Officer, Smt, Department, Ashok Kumar Bansal.38, Assessing, Assessing, Circle-l(3, Circle-l(3, NRI, inter alia, the State Bank of Indore, NRI, NRI, NRI, the State Bank of Indore, Bank of Baroda, Bank of Baroda, the Reserve Bank of India, Central Board of Direct Taxes, Roopam Corporation, N.K. Enterprises, Department, the Commissioner of Income-tax, Roopam Corporation, the State Bank of Indore, Bank of Baroda, Lordships, Lordships, Lordships, CIT, the Customs Department, the Gujarat High Court, the Customs Department, CIT, Lordships, The Assessing Officer, Calcutta, Tribunal, Department, Department, CIT, Heirs of Vrajlal, Lordships, the State Bank of Indore, the State Bank of Baroda, the Bank of Indore, the State Bank of Indore, NRI, NRI, The Assessing Officer, Lordships, Department, Lordships, Ram and Shyam Company v. State of Haryana : AIR1985SC1147, Lordships, Saurashtra, Lordships, the High Court, Lordships, the High Court, the High Court, the Selection Committee, Lordships, the High Court, the High Court, the High Court, Jawaharlal Nehru Technological University, Department, Shri Rohit Mahajan, FIR, PWD, FIR, Shri Dilip Shivpuri, Department, PWD, Department, this High Court, S.P., FIR, FIR, the Commissioner of Income-tax (Appeals, the Central Board of Direct Taxes, FDRs.75, Ashok Kumar Bansal, Assessing, Department

ORDINAL: first, second, firstly, first, second, third, third, firstly, first

GPE: Jaipur City, B.S., Dr, Jaipur City, London, Jaipur City, Jaipur, Dr, Jaipur City, Jaipur, Ahmedabad, Ahmedabad, Ahmedabad, family.35, Jaipur, Ramesh, Camberwell, London, India, Station Road, Jaipur, London, India, India, Belgium, Belgium, London, India, India, Jaipur, Belgium, Belgium, London, quashed.50, India, Jaipur, Belgium, Jaipur, Jaipur City-I, London, Jaipur City

PRODUCT: the 'Act', Act.4, Debit1,00,00024-9-1991', Debit1,25,0009-10-1991', Calcutta

FAC: the Additional S. P., the Additional S. P., N.K. Enterprises.46, the Bena'mi Transactions (Prohibition) Act, the Benami Transactions (Prohibition

NORP: Hindu, Indian, Indian, Indian, Indian, Y., Hindu, Hindu, Hindu

WORK_OF_ART: l/3rd, the Assessing Officers, the Assessing Officers

MONEY: 25 per cent