Jammu and Kashmir Court August 1973 Judgments
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Controller of Estate Duty Vs. Kasturi Lal JaIn and Mohini Devi Muju
Court: Jammu and Kashmir
Decided on: Aug-30-1973
Reported in: [1974]93ITR435(J& K)
Ali, C.J.1. These two references, namely, Reference No. 2 of 1972 and Reference No. 5 of 1972, raise common questions of fact and law and, therefore, we propose to decide them by one common order. 2. Reference No. 2 of 1972 relates to the estate of Babu Lal Jain who was a partner in the firm of Messrs. Kasturi Lal Jain & Sons, Srinagar, dealing in brassware. The deceased, Babu Lal Jain, unfortunately died in an air crash and his heirs were paid compensation of Rs. 42,000 by the Indian Airlines Corporation. This amount, however, was not included in the estate of the deceased and a note of this fact was made in the return. Similarly, in Reference No. 5 of 1972, the deceased Shri Nand Lal Muju, resident of Karapora Khushki, Rainawari, Srinagar, died in a plane crash. The heirs of the deceased, namely, his wife, Mst. Mohini Devi, received a sum of Rs. 42,000 as compensation from the Airlines Corporation which was not included in the estate of the deceased under the provisions of the Estate...
Rattan Lal Tiku Vs. Commissioner of Income-tax
Court: Jammu and Kashmir
Decided on: Aug-08-1973
Reported in: [1974]97ITR553(J& K)
Ali, C.J.1. By order dated May 22, 1972, the Income-tax Appellate Tribunal, Chandigarh Bench, has referred the following points of law to this court for opinion :'(1) Whether, Section 143 is a substantive section or it is merely a procedural section ?(2) Whether Section 143 is directory or mandatory;(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of the Appellate Assistant Commissioner whereby the assessment was only set aside for being made de novo but was not annulled ?'2. Before answering the questions referred to us it will be necessary to mention a few facts which are not disputed by the counsel for the parties. The assessee is carrying on business in the name and style of Messrs. Amar Industries, Srinagar. The accounting year in dispute is the year 1963--assessment year 1963-64. The assessee filed his return for the year 1963-64 on May 1 8, 1965, showing an income of Rs. 570. It may be mentioned here that the assessee...
Kalu and ors. Vs. State and ors.
Court: Jammu and Kashmir
Decided on: Aug-06-1973
Reported in: 1974CriLJ839
Mufti, J.1. The three appellants, Kalu, Wazir Hussain and Mohammad Hus-sain were charged in the court of Sessions Judge, Poonch, with having committed offences punishable under Sections 302/201 read with Section 34, R. P.C. at the trial the learned Sessions Judge found that the first appellant, Kalu, was guilty of both the offences and sentenced him to death for the offence under Section 302, R. P.C. and to rigorous imprisonment for five years and a fine of Rs. 500/- for the offence under Section 201, R. P.C. He however, found that the offence under Section 201, R. P.C. alone was brought home to the other two accused and sentenced them each to rigorous imprisonment for five years and a fine of Rs. 500/-. By this appeal the accused challenge their conviction as also the sentenced imposed on them. There is also a reference from the Sessions Judge for the confirmation of the death sentence imposed on Kalu. This judgment will govern the disposal of both the appeal and the reference.2. Brie...
Khaliq War Vs. State
Court: Jammu and Kashmir
Decided on: Aug-03-1973
Reported in: 1974CriLJ526
ORDERSyed Wasiuddin, J.1. This revision application is directed against the order of the learned Sessions Judge, Baramulla, dated June 9, 1973 by which he has cancelled the bail which was granted to the petitioner by the Judicial Magistrate, Handwara, by his order dated June 2, 1973. The short facts giving rise to this present petition are as follows:2. On the night intervening 12th and 13th of May, 1973 fire broke out ins the shop line of the town of Handwara District Baramulla, as a consequence of which one of the shop belonging to one Khaliq Kaboo got affected by the fire. According to the prosecution this shop is adjacent to the shop of the present petitioner. The petitioner was arrested on suspicion that he was responsible for the fire and that he had done so with the motive of obtaining a large sum of money from the Insurance Company. It may also be mentioned here that there was no eye-witness of the occurrence i.e. to say in support of the allegation. that it was the petitioner ...
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