Rajasthan Court March 1984 Judgments
G.G. Sanghi Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Mar-30-1984
Reported in: (1984)42CTR(Raj)228; [1985]156ITR95(Raj)
1. In this reference made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the Tribunal has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 4,175 paid as interest under Section 11B of the Rajasthan Sales Tax Act, 1954, was not an expenditure laid out wholly and exclusively for the purposes of the business, and as such was not allowable as a deduction ?'2. In respect of the assessment year 1969-70, corresponding to the previous year ending on December 31, 1968, the petitioner, G. G. Sanghi (hereinafter referred to as ' the assessee'), paid a sum of Rs. 4,175 as interest to the Sales Tax Department for late payment of tax. The asses-see claimed deduction of the aforesaid amount of Rs. 4,175. The ITO did not allow t...
Tag this Judgment!State Bank of Bikaner and Jaipur and ors. Vs. Prahlad Rai Khemka and o ...
Court: Rajasthan
Decided on: Mar-30-1984
Reported in: 1985(1)WLN157
S.C. Agrawal, J.1. These specials one directed against the judgement of the learned Single Judge dated July 19, 1983. By the judgement aforesaid, the learned Single Judge has disposed of four writ petitions, namely, S.B. Civil Writ Petition No. 925 of 1981 R.P. Chhabra v. State Bank of Bikaner & Jaipur, S.B. Civil Writ Petition No. 982 of 1981 Nand Lal Sharma v. State Bank of Bikaner & Jaipur, S.B. Civil Writ Petition No. 1021 of 1981 SBBJ Officers' Organisation v. State Bank of Bikaner & Jaipur and SB Civil Writ Petition No. 509 of 1983 Prahlad Rai Khemka v. State Bank of Bikaner & Jaipur.2. In these writ petitions, the petitioners had challenged the validity of the Regulations 6 and 7 of the State Bank of Bikaner and Jaipur (Officers) Service Regulations, 1979 (hereinafter referred to as 'the Regulations) as well as the circulars dated 14th August, 1980 and 19th May, 1981 issued by the State Bank of Bikaner & Jaipur (hereinafter referred to as 'the Bank'). The learned Single Judge ha...
Tag this Judgment!Udalal S/O Kalyan Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-30-1984
Reported in: 1984WLN257
N.M. Kasliwal, J.1. This is a revision against the order of learned Sessions Judge, Bundi, dated November 15, 1983, whereby a charge has been framed against the petitioner under Section 304 Part I, IPC.2. The facts as alleged by the prosecution are that one Devilal (deceased) who had been admitted in the general hospital, Bundi on February 28, 1983 at about 5.30 p.m. he was going with his bullocks to a pond. A dog was following him. On the way Udalal, accused-petitioner, saw this dog and hit with a stone. The dog turned round and accused Udalal hurled another stone towards the dog which missed the dog and hit the abdomen of Devilal. Devilal sat down as he felt pain in his stomach. The accused and the mother of Devilal come for help and both of them brought Devilal to his house where the mother of Devilal called a compounder who treated him for some days. On the evening of February 28, 1983 Devilal felt much pain and as such his parents got him admitted in the hospital at Bundi. Subsequ...
Tag this Judgment!Roop NaraIn Contractor Vs. Addl. Commissioner of Income-tax
Court: Rajasthan
Decided on: Mar-29-1984
Reported in: (1984)42CTR(Raj)229; [1985]153ITR670(Raj)
Agrawal, J.1. This is a reference made by the Income-tax Appellate Tribunal, Jaipur Bench (hereinafter referred to as 'the Tribunal '), under Section 256(1) of the I.T. Act, 1961, hereinafter referred to as 'the Act'). The Tribunal has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the levy of interest under Section 139(1)(iii) of the Act?'2. In respect of the assessment year 1966-67, the assessee was served with a notice calling upon him to file a return of income for the said assessment year. The said notice was served on the assessee on or about November 14, 1966. The assessee submitted the return on August 11, 1967. The ITO charged interest under Section 139 of the Act. The said order of the ITO with regard to the charging of interest was affirmed in appeal by the AAC and the Tribunal. On an application being moved by the assessee, the Tribunal has referred the questi...
Tag this Judgment!Central India Machinery Mfg. Co. Ltd. Vs. the State of Madhya Pradesh ...
Court: Rajasthan
Decided on: Mar-29-1984
Reported in: 1985(1)WLN114
S.C. Agrawal, J.1. This Special Appeal has been filed against the order of learned Single Judge dated November 3, 1983 whereby the writ petition filed the appellants was dismissed.2. M/s. Central India Machinery ., appellant No. 1 (hereinafter referred to as 'the Cimmoo') carried on business of manufacturing railway wagons at Bharatpur. The Madhya Pradesh State Electricity Board (hereinafter referred to as 'the Electricity Board') is an Electricity Board constituted under the provisions of the Electricity (Supply) Act, 1948 (hereinafter referred to as 'the Act'). The Electricity Board required wagons for the purpose of transporting coal for its Amarkantak Thermal Power Station and it invited tenders for supply of 20 wagons. The Cimmco submitted its tender and the said tender of Cimmco was accepted and an order for supply of 20 wagons was placed with the Cimmco by the Electricity Board. There after another contract for supply of 30 wagons was placed by the Electricity Board with the Cim...
Tag this Judgment!Bhawani Shanker Vs. the State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-29-1984
Reported in: 1984WLN510
K.S. Lodha, J.1. The petitioner Bhawani Shanker was employed as a Manager of the Mahlaxmi Araya Vikrya Shakari Samiti Ltd, Pratapgarh. During the audit for the year 1966-67, it came to the notice of the department that Shri Bhawani Shanker had mis-appropriated and mis-used the funds of the Society to the tune of Rs. 7581.21. Thereupon a notice under Section 74 of the Rajasthan Co-operative Societies Act, 1966 (hereinafter called 'the Act') was issued to the petitioner by the Assistant Registrar. Cooperative Societies Chittorgarh to show cause why this amount may not be recovered from him. Shri Bhawani Shanker filed a reply to this notice but thereafter he did not produce any evidence in support of the objections raised by him and the Assistant Registrar passed a decree for the recovery of Rs. 7581.21 along with interest from 30-6-60 to 31-12-69 amounting to Rs. 2274.30 total amounting to Rs. 9255.51 with further interest (@12%) from 1-1-70 to the date of realisation. Aggrieved of this ...
Tag this Judgment!Roshan Lal Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-28-1984
Reported in: 1984WLN(UC)225
N.M. Kasliwal, J.1. This criminal revision is directed against the conviction of the petitioner under Section 26 of the Rajasthan Forest Act, 1953 and sentencing him to undergo one month's simple imprisonment. According to the prosecution case, the petitioner alongwith co-accused Prabhoo was caught on September 19, 1982, while cutting stones by digging a pit of size 1/10' x 1/10' in the mines at Moja Dolasia closure situated in Saheli Kighat District Bundi. The accused pleaded guilty to the charge and thereafter the learned Magistrate gave the sentence. An appeal filed by the petitioner was also dismissed by the learned Sessions Judge, Bundi by his order dated March 26, 1984.2. Learned Counsel for the petitioner though initially challenged the conviction of the petitioner but he could not persist it any longer and then submitted that it was the first offence committed by the petitioner. The offence is punishable with a maximum imprisonment for a term extending to six months or with fin...
Tag this Judgment!Ami Chand and ors. Vs. the State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-28-1984
Reported in: 1984WLN(UC)115
M.C. Jain, J.1. The petitioners are the residents of Banner. By these writ petitions they have challenged the levy of house tax in respect of the years 19-5-76, 1976-77, 1977-78, (9 78-79, 1979-,0, 1940-81 and 1981-82. In respect of these years the petitioner have been served with bills. The petitioner sought a relief for quashing the public notices issued on 21 -3-1982 & 1-7-1982 (Annexuxe 6 and Annexuxe 7, respectively), whereby the authenticated lists in respect of these years were published for inspection. After publication of those authenticated lists, bills were served on the petitioners.2. The main ground, on which the levy of house tax is challenged in respect of the aforesaid years is that the provision of Sub-section (2) of Section 119 of the Rajasthan Municipalities Act, 1959 (hereinafter referred to as 'the Act') has not been complied with, Every year assessment lists were not prepared and published and authenticated, without which levy of house tax could not have been made...
Tag this Judgment!Dhanna Ram and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-28-1984
Reported in: 1984WLN(UC)123
S.S. Byas, J.1. By his judgment dated January 29, 1979 the learned Sessions Judge, Merta convicted and sentenced the appellants as under:_______________________________________________________________________________Sr. No. Name of accused Offence u/s Sentence awarded 1 2 3 4_______________________________________________________________________________(1) Dhanna Ram (i) 302, IPC Imprisonment for life with a fine of Rs. 1000/-in default of the payment of fine to further undergo six months rigorous imprisonment. (ii) 148, IPC One year's r-i. with a fine of Rs. 500/-, in default of payment of fine to further undergo three months rigorous imprisonment. (iii) 325, IPC One year's rigorous imprisonment with a fine of Rs. 500/- in default of the payment of fine to farther undergo three months rigorous imprisonment. (iv) 324/149 IPC Six months rigorous imprisonment wit a fine of Rs. 200/-, in default of the payment of fine to further undergo one month's rigorous imprisonment. (v) ...
Tag this Judgment!Shrigopal Industries Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Mar-27-1984
Reported in: [1985]58STC75(Raj)
1. By order dated 3rd August, 1972, passed under Section 15 of the Rajasthan Sales Tax Act (hereinafter referred as 'the Act'), the Board of Revenue has referred the following question for the opinion of this Court :Whether the sale of the machinery, iron or steel defectives or spare parts can be considered as 'business' within the meaning of Section 2(cc) of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954) ?2. Shri Gopal Industries Limited, petitioner (hereinafter referred to as 'the assessee'), carries on business of manufacture of cotton yarn which is the principal business of the assessee. The assessee decided to modernise their plant and in that connection sold iron and steel defectives and used machinery during the period 1st July, 1960, to 3rd June, 1961, and 1st July, 1961, to 3rd June, 1962. The Commercial Taxes Officer taxed the aforesaid sales of iron, steel and defective machineries and spare parts on the ground that the said sales were made in regular course of busin...
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