Rajasthan Court January 1980 Judgments
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Commercial Taxes Officer, Anti-evasion Vs. Bhagchand Rewachand and anr ...
Court: Rajasthan
Decided on: Jan-10-1980
Reported in: [1980]46STC487(Raj)
Dwarka Prasad, J.1. In these cases, two questions are sought to be referred to this Court by means of applications under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act').2. The assessee, M/s. Bhagchand Rewachand of Ajmer, is a commission agent and is dealing in cereals and pulses including suji, maida, atta as well as in bhusi and chauper. By a notification issued by the State Government, cattle feed is exempted from payment of sales tax. But the argument of the learned counsel appearing for the revenue is that chauper is not exempted from payment of sales tax as it is 'wheat bran'. The Commercial Taxes Officer, Anti-Evasion, Jaipur, took this view and imposed tax upon the assessee in respect of the sale of chauper. The Deputy Commissioner (Appeals) also took the same view. But on revision, the Board of Revenue held, on the basis of the concession made by the Advocate appearing for the revenue, that wheat bran as sold by the assessee was used a...
ChaIn Raj Mehta Vs. Smt. Shanta Shukla
Court: Rajasthan
Decided on: Jan-10-1980
Reported in: 1980WLN100
N.M. Kesliwal, J.1. This civil revision under Section 115 CPC. is directed against the orders of the learned Additional District Judge No. 5, Jaipur City dated 11th September, 1979 and the learned Munsif and Judicial Magistrate No. 2 Jaipur City, dated 31st March, 1979 refusing to grant temporary injunction in favour of the petitioner.2. The petitioner is a Chartered Accountant and is a tenant in certain premises situate at Moti Marg, Bapu Nagar, Jaipur belonging to the respondent. The petitioner applied for a telephone connection at his residence and the District Manager Telephones. Jaipur, on 12th March 1979, informed the petitioner that his department was ready to install the telephone but the respondent landlord was interfering in the tame as such the telephone could be not installed. In these circumstances the petitioner filed a suit for a permanent injunction restraining the defendant respondent not to interfere in the installation of the telephone connection in the residential p...
Commissioner of Income-tax Vs. Sri Ram Gopal
Court: Rajasthan
Decided on: Jan-09-1980
Reported in: (1980)16CTR(Raj)349; [1980]123ITR388(Raj)
C.M. Lodha, C.J.1. This is a reference by the Income-tax Appellate Tribunal, Delhi Bench ' C', under Section 256(1) of the I.T. Act, 1961 (which will hereinafter be referred to as ' the Act'). The question referred to us reads as follows:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of Rs. 99,394 was not includible in the income of the assessee for the assessment year 1962-63 '2. The assessment year under consideration is 1962-63 (ending on March 31, 1962). The assessee owned certain lands with structures thereon measuring 17,315 sq. yards at Jaipur. This land was acquired by the former State of Jaipur in two instalments. One piece of land was acquired under Section 4 of the Jaipur Land Acquisition Act, 1943, by a notification datedAugust 13, 1943, and possession thereof was taken by the Government on July 23, 1945. The Land Acquisition Officer gave a cash award of Rs. 29,014-8-0 on February 5, 1944, and also recommended...
State of Rajasthan Vs. Chandalal and ors.
Court: Rajasthan
Decided on: Jan-09-1980
Reported in: 1980WLN(UC)1
Mahendra Bhushan, J.1. This is a State appeal Under Section 417, Cr PC (1898) against the judgment of the learned Additional Sessions Judge, Jhalawar acquitting all the four accused-respondents of the charges under Section 302/34 and 307/14, IPC.2. When the appeal was pending in this Court, the two accused-respondents, Dar mal and Kedarlal (2 & 3) expired An application was filed by the learned Advocate for the accused-respondents on 29-12-79, informing this Court about the sad demise of these accused-respondents. As it is an appeal against an acquittal under Section 417, Cr CP 1898, it finally abates under Section 431, Cr P.C. (1898), which corresponds to Section 394(1), Cr C.P. (1973, so far as the accused Danmal and Kedarlal are concerned. We shall, therefore, confine ourselves to the State Appeal so far as the other accused-respondents Chandalal and Bhawani Shankar (1 and 4) are concerned.3. For the disposal of this State appeal, some facts have to be stated which are as follows. T...
Commissioner of Income-tax Vs. Tiwari Jhumar Lal
Court: Rajasthan
Decided on: Jan-08-1980
Reported in: [1981]132ITR49(Raj)
Dwarka Prasad, J. 1. These four references arise out of proceedings for reassessment under Section 34(1)(a) of the Indian I.T. Act, 1922 (hereinafter called 'the old Act'), in respect of M/s. Jhumartal Swaroop Lal (referred to hereinafter as 'the assessee') and as common questions have been referred to this court for decision in these references, it would be proper to dispose of them by a common order. 2. The assessee is a partnership firm, which enjoyed monopoly rights of stone quarrying in the erstwhile States of Karauli and Bharatpur and in the Hindaun area of the former State of Jaipur. The assessee was a nonresident, with its head office at Jaipur and carried on the business in the Indian States as also in the taxable territory. The assessee did not file any return nor had paid any income-tax in respect of the assessment years1940-41 to 1948-49. During the course of the proceedings for the assessment of income-tax for the assessment year 1949-50, it came to the notice of the ITO t...
Commissioner of Income-tax Vs. Dr. R.C. Gupta and Co.
Court: Rajasthan
Decided on: Jan-08-1980
Reported in: (1980)15CTR(Raj)23; [1980]122ITR567(Raj); 1980(13)WLN55
C.M. Lodha, C.J. 1. This reference has been made by the Income-tax Appellate Tribunal, Delhi Bench ' C ', in compliance with the directions of this court contained in the order dated February 16, 1970, in D.B. Civil Income-tax Case No. 66 of 1969, It arises out of the order dated October 5, 1967, by the Tribunal in Income-tax Appeal No. 11677 of 1965-66.2. The assessment year under consideration is 1959-60 (ending on March 31, 1959). The assessee, Dr. R. C. Gupta, carries on business under the name and style, Dr. R. C. Gupta & Company, as well as M/s. Laxmi Cycle Industries. He filed a return in the name of Dr. R. C. Gupta and Company, declaring an income of Rs. 3,022 from the property as well as business in cycle and motor parts, etc. He also filed another return in respect of his business carried on under the name and style, M/s. Lax mi Cycle Industries, and returned ' nil ' income (though the trading and profit and loss account showed a profit of Rs. 248). The ITO, however, did not ...
Jai NaraIn Vs. the Board of Revenue and ors.
Court: Rajasthan
Decided on: Jan-07-1980
Reported in: AIR1981Raj11; 1980()WLN160
Dwarka Prasad, J. 1. In this writ petition, the petitioner has challenged the order of the Board of Revenue for Rajasthan at Ajmer dated October 6,1978, setting aside the allotment of a piece of land from Khasra No. 47 in village Bhadal, Tehsil Phulera, District Jaipur, made earlier in favour of the petitioner. 2. The circumstances, which have given rise to this writ petition, may he briefly stated: It is undisputed that the land comprised in Khasra No. 47 in village Bhadal was recorded as 'Gair Mumkin Talai', in the revenue records even at the time when the Rajasthan Tenancy Act, 1955 came into force and also when the Rajasthan Land Revenue Act, 1956 came into force. At some stage subsequently, the Sub-Divisional Officer, Sambhar Lake, is said to have converted the land in dispute from 'Gair Mum-kin' to 'Barani' and, thereafter, theTehsil Advisory Committee allotted a piece of land, out of the aforesaid Khasra No. 47, to the petitioner. The allotment made in favour of the petitioner w...
Vijai Hosiery Mills Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Jan-07-1980
Reported in: [1980]45STC345(Raj); 1980()WLN52
C.M. Lodha, C.J.1. This is a reference under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (which will hereinafter be referred to as 'the Act'), by the Board of Revenue for Rajasthan, Ajmer, in pursuance of the order of this Court dated 30th September, 1969, passed in D.B. Civil Misc. Application (Sales Tax) No. 44 of 1969.2. The question that has been referred to us reads as follows:Whether, after the amendment of Section 5 of the Rajasthan Sales Tax Act by Section 6 of the Rajasthan Amending Act (Act No. 13 of 1964), sales tax could be levied by the State of Rajasthan on the goods sold by the petitioner during the period from 14th May, 1964, to 31st December, 1964, by virtue of Notification, Excise and Taxation Department, No. F. 5(40) FD (R & T)/63-XIII dated 2nd March, 1963, issued by the Government of Rajasthan and penalty could be imposed on it under Section 16(l)(i) of the said Act? 3. For a correct appreciation of the contentions advanced by the learned counsel for the pa...
Commissioner of Expenditure-tax Vs. Rao Raja Vikram Singh
Court: Rajasthan
Decided on: Jan-07-1980
Reported in: [1980]123ITR190(Raj); 1980()WLN76
C.M. Lodha, C.J. 1. This is a reference by the Income-tax Appellate Tribunal, Delhi Bench 'C', under Section 25 of the Expenditure-tax Act, 1957 (which will hereinafter be referred to as 'the Act'). The question of law referred to us reads as under :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to exemption from expenditure-tax for the assessment year 1958-59 in view of the proviso to Section 3(1) of the Expenditure-tax Act as it stood at the relevant time '2. Before we proceed to narrate the facts giving rise to the reference, we may reproduce here, Section 3(1) of the Act which is relevant for the disposal of this reference.'3. (1) Subject to the other provisions contained in this Act, there shall be charged for every financial year commencing on and from the first day of April, 1958, a tax (hereinafter referred to as expenditure-tax) at the rate or rates specified in the Schedule in respect of the expenditure incurred by any individual or Hin...
State of Rajasthan Vs. Board of Revenue and ors.
Court: Rajasthan
Decided on: Jan-07-1980
Reported in: 1980WLN(UC)40
G.M. Lodha, J.1. These are seven writ petitions arising from the judgment of the Board of Revenue dated 26-3 70 in cases 34 to 40/Bikaner of the year 1967.2. There were seven civil suits before the Sub-Divisional Officer. Bikaner Nos. 21. 22, 23, 25, 26, 27 and 28 of 1964 and in all these cases, the plaintiffs Sprayer was that they should be declared khatedar tenants of the agricultural land of various khasra Nos. This agricultural land was in the Jagir of Rao Devisingh and the plaintiffs in the different suits were in cultivatory possession of different parts thereof at the time the Jagir was resumed under the provisions of the Rajasthan. Land Reforms at d Resumption of jagirs Act, 1952. All these suits were decreed by the Sub-Divisional Officer and aggrieved from that the State filed appeals before the Colonisation Commissioner, who had powers to entertain appeals as the Revenue Appellate Authority.3. These appeals were dismissed by the Colonisation Commissioner by judgment dated 21-...
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