Rajasthan Court March 1984 Judgments
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Miss Hira Roop Chandani Vs. the State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-27-1984
Reported in: 1984WLN(UC)73
K.S. Lodha, J.1. The petitioner Miss. Hara roop Chandni was working as LDC in the office of Commercial Taxes Officer, Circle 'B' lodhpur. She was admittedly incharge of certain files pertaining to the Rajasthan goods and Passangers Taxes Act. (hereinafter to as the Act. From the period 3-1-67 till October, 1967. It appears that some complaqints were lodged that a number of files partaing to the said Act. Had beebn tampered with in that department in order to cause wrongful gaim to the varions vehicles owners who were liable to pay the tax under the said Act. And an enquiry was, therefore, made in this respect. That a departmental by order dated 16-10-70 as it appeared that the enquity would take long time. Then a charge-sheet was served on the petitioner on 17-1-70 but the same was later with drawn on 7-4-712. Again, a fresh change-sheet was served upon the petitioner on 14-4-72 vide her application Ex. 8 but according to the petitioner she was appointed on 6-572 which is Ex. 11 on the...
State of Rajasthan Vs. Oriental Agencies
Court: Rajasthan
Decided on: Mar-26-1984
Reported in: [1987]64STC135(Raj)
S.C. Agrawal, J. 1. This reference has been made by the Board of Revenue under Section 15 of the Rajasthan Sales Tax Act, whereunder the following question has been referred for the opinion of this Court:Whether on the facts and circumstances of the case the turnover of Rs. 5,464 being of hoses is leviable to tax at general rate of 6 per cent or at 10 per cent.2. M/s Oriental Agencies, respondent (hereinafter referred to as 'the assessee') is a registered dealer under the Rajasthan Sales Tax Act, 1964 (hereinafter referred to as 'the Act'). For the period 1st July, 1966 to 30th June, 1967 the turnover of the assessee included the sales of rubber hoses amounting to Rs 5,464. The Commercial Taxes Officer was of the view that rubber hoses were taxable at the rate of 10 per cent under entry 77 of notification dated 2nd November, 1965 and entry No. 63 of the notification dated 29th May, 1967. The Commercial Taxes Officer rejected the contention of the assessee that the rubber hoses fell in ...
Commissioner of Wealth-tax Vs. S.K. Golecha
Court: Rajasthan
Decided on: Mar-23-1984
Reported in: [1985]156ITR877(Raj)
1. Both these reference cases arise out of the applications submitted by the Commissioner of Wealth-tax, Jaipur Circle, Jaipur, under Section 27(3) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the questions of law arising out of its order dated September 19, 1978, in Wealth-tax Appeals Nos. 36 and 37/JP/74-75 relating to the assessment years 1967-68 and 1968-69.2. The non-petitioner assessee filed his wealth-tax return relating to the assessment year 1967-68 on March 31, 1969, declaring a net wealth of Rs. 1,00,000. Subsequently, on June 23, 1971, he filed a revised return declaring net wealth of Rs. 1,87,359. By order dated June 30, 1971, the Wealth-tax Officer completed the assessment on a net wealth of Rs. 2,45,417, but subsequently the said assessment order was rectified bythe Wealth-tax Officer under Section 35 of the Act and the net wealth of the assessee for ...
Additional Commissioner of Income-tax Vs. Late Sohanlal Dugar (by Lega ...
Court: Rajasthan
Decided on: Mar-23-1984
Reported in: [1985]152ITR635(Raj)
Bhargava, J. 1. These two references have been submitted by the Addl. Commissioner of Income-tax, Rajasthan, Jaipur, under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as the 'Act'), for the opinion of this court on the following question I 'Whether, on the facts and in -the circumstances of the case, the Tribunal was right in holding that penalty under Section 271(1)(a) could not be imposed for the assessment years 1964-65 and 1965-66 ?'2. The assessee had filed returns of his income for the assessment years 1964-65 and 1965-66 on March 22, 1966. All the assessments were completed on March 26, 1966. As the returns were not filed within the time prescribed under Section 139(1), the ITO initiated action under Section 271(1)(a) for both the assessment years and levied penalties of Rs. 76,198 and Rs. 24,264 for the two years. On appeal by the assessee, the AAC set aside the orders of the ITO as the AAC found that the assessee had already paid to the Department the sums mu...
Santa Singh Vs. State
Court: Rajasthan
Decided on: Mar-23-1984
Reported in: 1984WLN(UC)100
S.S. Byas, J.1. By his judgment dated May 7, 1979, the learned Sessions Judge, Sriganganagar convicted the accused Santasingh under Sections 302 and 392, IPC and sentenced him to imprisonment for life with a fine of Rs. 200/-in default of payment of fine to further undergo six months' rigorous imprisonment on the first count and five years' rigorous imprisonment with a fine of Rs. 200/-, in default of payment of fine to further undergo six months' like imprisonment on the second count. Substantive sentences were directed to run concurrently, while those in default of payment of fine consecutively.2. The prosecution case is short and simple. Briefly stated, it is that the deceased-victim Mst. Narayan Kaur was the wife of PW 1 Kartar Singh and was living with him in his house situate ii 11-3G Chhoti, Police Station, Chuaawat, District Sri Ganganagar. The appellant is the real nephew of PW 1 Kartar Singh. He lives in Jalalabad (Punjab), but used to come to 11-G Chhoti at the house of Kart...
Mahant Shri Mani Ram Das Alias Magni Ram Das Vs. Thakur Kishan Singh a ...
Court: Rajasthan
Decided on: Mar-22-1984
Reported in: 1984WLN(UC)134
K.S. Lodha, J.1. This is a plaintiff's revision against the order of the learned Munsif, Jetaran, dated 15-11-83 by which the plaintff's application for amendment of the plaint has been rejected.2. I have heard the learned Counsel for the dparties, on the question of the admission of this revision. The learned Counsel are agreed that the revision may finally be disposed of at this stage. The record of the trial court has already been received. I have perused the same.3. In view of the order, I am soins to make, I need not state the facts of the case at length. Suffice it to say that the plaintiff Mahant mani Ram Das claims to be the duly appointed or installed Mahant of Gopaldwara, Jetaran being the successor of his Garu Vallabhdaji Maharaj. The defendants, according to the plaintiff, how ever, do not recognize him as such and are interfering with his management of the properties. The plaintiff, therefore, wants a declaration and injunction against the defendants. The prayer made in th...
Dallu Ram Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-22-1984
Reported in: 1984WLN(UC)61
S.S. Byas, J.1. By his judgment dated September 25, 1979 the learned Sessions Judge, Churu convicted and sentenced the accused Dallu Ram as under: --------------------------------------------------------------------------------------- S.No. Offence u/s Sentence awarded --------------------------------------------------------------------------------------- (1) 302, IPC Imprisonment for life with a fine of Rs. 250/-, in default of the payment of fine to further undergo two months' rigorous imprisonment. (2) 354, IPC Six months rigorous imprisonment. (3) 452, IPC One year's rigorous imprisonment with a fine of Rs, 100/-, in default of payment of fine to further undergo one month's Rule 1. ----------------------------------------------------------------------------------------- Substantive sentences were directed to run concurrently while those in default of the payment of fine consecutively. The accused has come up in appeal to challenge his conviction and sentence.2. Briefly stated, ...
Jaswant Singh and Two ors. Vs. Board of Revenue and ors.
Court: Rajasthan
Decided on: Mar-22-1984
Reported in: 1984WLN608
Dwarka Prasad Gupta, J.1. These three appeals arise out of an order passed by a learned Single Judge of this Court on November 18, 1983 dismissing the writ petitions filed by the appellants.2. The Only question which arises in theses appeals is as to whether the suits filed, by the respondent No. 3 in each of these anneals in the court of Assistant Collector, Hanumangarh was properly triable by a revenue court or was triable by a civil court.3 The respondent No. 3 filed three suits, one each against each one of the appellants, in the court of Assistant Collector, Hanumangarh for possession of a piece of agricultural land and claiming a declaration of her right as a khatedar tenant of such land and for recovery of damages The appellants, who were the defendants in the three suits took the objection that the suits were triable by a civil court and that the revenue court had no jurisdiction Issues No. 8 and 9 were framed by the trial court in this respect and were tried as preliminary iss...
Hari Industries Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Mar-21-1984
Reported in: [1985]153ITR656(Raj)
Bhargava, J. 1. The following questions have been referred to the High Court by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961 (hereinafter to be referred to as 'the Act'). '1. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that a sum of Rs. 7,984 collected by the applicant as charity collection on the bills constituted part of sale price and as such taxable income of the assesses 2. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding addition of Rs. 4,734 as taxable income of the appellant on the ground that no trust has been created ?' 2. M/s. Hari Industries (hereinafter referred to as 'the assessee'), carries on the business of milling of sarson seeds(mustard), selling the oil and oil-cake.On each of the sales effected by it, it used to collect 6p. per Rs. 100 by way of charity. These recoveries towards charity are effected th...
Abdul Hakim Vs. State
Court: Rajasthan
Decided on: Mar-21-1984
Reported in: 1984WLN(UC)38
S.S. Byas, J.1. This is a jail appeal by accused Abdul Hakim against the judgment of the learned Additional Sessions Judge, Udaipur dated October, 24, 1979 convicting the appellant under Section 302, IPC, and sentencing him to imprisonment for life with a fine of Rs. 500/-.2. Briefly stated, the prosecution case is that the deceased-victim Mst. Ruqayia was the daughter of the PW 2 Fakir Mohammed and was married to the accused a few days before her murder, which took place on 9-5-1979 in the house of the appellant situate in Kelwa House, Udaipur. It is alleged that the elder sister of the deceased-victim was also married in Udaipur with one Chhote Khan. The accused suspected that Mst. Ruqayia was in illegal intimacy with Chhote Khan. Four or five days before the occurrence, Mst. Ruqayia went to live with her elder sister in the city. She also went with Chhote Khan to Nimbahera and returned from there. This further strengthened the accused suspicion about the infidelity of his wife. On 9...
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