Rajasthan Court July 1980 Judgments
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Murari Brothers Vs. Assistant Commercial Taxation Officer
Court: Rajasthan
Decided on: Jul-10-1980
Reported in: [1981]48STC286(Raj)
Dwarka Prasad, J.1. The Board of Revenue for Rajasthan at Ajmer has referred the following question for the consideration of this Court:Whether bhimsaini kajal, nagjyoti and baljyoti manufactured and sold by the assessee are a cosmetic or a medicine ?2. By the notification dated 2nd March, 1963, the State Government notified the various rates of tax which it intended to charee on different commodities and entries 13, 59 and 65 of the aforesaid notification, which are relevant for our present purpose, are reproduced below :'13. Medicines, drugs and pharmaceutical preparations ofall sorts. 2 per cent.* * *59. Perfumery, cosmetic and all toilet articles including toilet soaps, tooth pastes including manjan, combs,brushes, perfumed hair oils, etc. 10 per cent.* * *65. Goods not covered by S. Nos. 1 to 64. 6 per cent.3. M/s. Murari Brothers (hereinafter referred to as 'the assessee') is the manufacturer of and a dealer in commodities like bhimsaini kajal, nagjyoti and baljyoti, which are di...
Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi)
Court: Rajasthan
Decided on: Jul-07-1980
Reported in: 1981(8)ELT772(Raj)
C.M. Lodha, C.J.1. This is a defendant's first appeal from the judgment and decree dated February 29, 1968, passed by the District Judge Pair, whereby the learned District Judge decreed the plaintiff-respondent's suit for the recovery of Rs. 2,14,520/-, on account of arrears of excise duty for the period commencing from April 1, 1949 to March 31, 1950.2. The defendant Maharaja Shree Umaid Mills Ltd., Pali, incorporated under the Marwar Companies Act, 1923 has its registered office at Pali, and is running a cloth and yarn Mill at Pali, since 1941. The plaintiff's case is that under the Rajasthan Excise Duties Ordinance, 1949 (XXV of 1949) (which will hereinafter be referred to as 'the Ordinance') the defendant was liable to pay to the State of Rajasthan excise duty on the stock of manufactured cloth lying in the Mills on April 1, 1949 and also on the cloth manufactured during the period from April 1, 1949 to March 31,1950, at the rates set forth in the Schedule to the Ordinance. It is a...
Addl. Commissioner of Income-tax Vs. Aggarwal Misthan Bhandar
Court: Rajasthan
Decided on: Jul-04-1980
Reported in: [1981]131ITR619(Raj)
Kasliwal, J.1. This is a reference made under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Jaipur Bench.2. The brief facts leading to this reference are that M/s. Aggarwal Misthan Bhandar, Kota (hereinafter referred to as 'the assessee'), was carrying on the business of halwai and declared a total income of Rs. 98 in its return filed on July 19, 1968, for the assessment year 1968-69. The ITO found that the books of account maintained by the assessee were not maintained regularly and in the absence of a day-to-day stock account and the net profit declared by the assessee being very low, the ITO discussed the assessment with the assessee and proposed to estimate- it at the income of Rs. 16,500. The assessee accepted the above proposal made by the ITO. The ITO thereafter initiated proceedings under Section 271(1)(c) of the I.T. Act, 1961, against the assessee for concealing the particulars of its income. The penalty proceedings were referred to the IAC, as, ...
Commissioner of Income-tax Vs. Amber Corporation
Court: Rajasthan
Decided on: Jul-04-1980
Reported in: [1981]127ITR29(Raj)
Kasliwal, J. 1. A Division Bench of this court gave a direction to the Income-tax Appellate Tribunal (Delhi Bench 'B') to state the case and refer the following questions of law for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the deed of partnership of which the four of the partners contributed immovable property known as Rambagh Palace as their contribution towards the assets of the partnership did not require registration? 2, Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was entitled to depreciation under Section 10(2)(vi) of the Indian Income-tax Act, 1922, in respect of the aforesaid Rambagh Palace?' 2. In pursuance of the aforesaid order of this court, the Income-tax Appellate Tribunal has sent a statement of the case.3. The facts in brief, as pointed out in the statement of the case, are that M/s. Amber Corporat...
Mahesh Chand Heda and anr. Vs. Mahesh Prasad
Court: Rajasthan
Decided on: Jul-04-1980
Reported in: 1980WLN(UC)401
S.C. Agarwal, J.1. This appeal has been filed by the appellants under Section 101 read with Order 48 Rule ICPC against the order dated 29th August, 1979 pasted by the Additional District Judge Ajmer, in Civil Suit No. 181 of 1979 whereby the Additional District Judge, rejected the application filed by the appellants under Order 30 Rule 1 C.P.G lead with Section 151 G P.G for grant of a temporary injunction restraining the dependent respondent from alienating to any other person the plot of land in respect of which the suit for specific performance of the agreement of the sale had been filed by the appellants against the respondent.2. The facts giving rite to the aforesaid suit for special performance may be briefly stated as under: The respondent is the owner of a plot of land measuring 318 sq. yds., situated at Ajmer. On 15th March, 1977 the respondent entered in to an agreement with the appellants for the sale of the said plot of the land for a sum of Rs. 20,000/- and an agreement of...
Dharamchand Vs. Nandlal and ors.
Court: Rajasthan
Decided on: Jul-01-1980
Reported in: AIR1981Raj38
K.D. Sharma, J.1. This is a civil second appeal under Section 100, C. P. C. filed by Dharamchand against the judgment and decree of the learned District Judge Bhilwara dated February 27, 1969 confirming the judgment and decree of the Additional Civil Judge Bhilwara dated August 20, 1968 passed in civil original suit No. 315/66.2. The relevant facts giving rise to this second appeal may be briefly stated as follows:--Nandlal plaintiff instituted a suit for possession of a shop situated in village Daulatgarh against Dharam Chand. Suwalal, Sohanlal. Lalchand, Mst. Sugnabai and Kanhaiyalal defendants in the court of Civil Judge, Bhilwara on August 19, 1966. The averments in the plaint were that Sobhalal, Ratanlal Bapna and others residents of village Daulatgarh obtained a money decree against defendants Nos. 1 to 4 and one Gyanchand Badola applied for its execution. In execution of the said decree the shop of the judgment-debtors who are defendants in this case was attached and sold by the...
Jeewan Khan Vs. Panchayat Samiti and ors.
Court: Rajasthan
Decided on: Jul-01-1980
Reported in: 1980WLN(UC)279
S.K. Mal Lodha, J.1. By this writ petition under Article 226 and 227 of the Constitution of India, the petitioner has sought to quash the reauction notice (Ex. 6) dated March 21, 1980 issued by the Collector cum District Development Officer, Sri Ganganagar and the other reliefs.2. The facts leading to filing of this writ petition are as under: The Panchayat Samiti, Nohar (respondent No. 1) issued a notice (Ex. 1) for the auction of the lease hold rights or theka for collecting the bones for the year 1980-81. A cyclostyled notice was also issued by the Collector cum District Development Officer, Sri Ganganagar (respondent No. 2) for auction of the leases for the collection of bones for the year 1980-81 for 10 Panchayat Samities mentioned in it within their respective jurisdiction including that of the Panchayat Samiti, Nohar. It was stated in the notice (Ex.1 that the auction would be held at Zila Parishad Hall, Sri Ganganagar on March 5, 6 and 7, 1980 from 11 AM to 3 PM. The relevant c...
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