Rajasthan Court March 1984 Judgments
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State of Rajasthan Vs. Liberty Sports
Court: Rajasthan
Decided on: Mar-06-1984
Reported in: [1984]57STC333(Raj)
S.N. Bhargava, J.1. This is a reference under Section 15 of the Rajasthan Sales Tax Act (hereinafter referred to as the Act).2. The Board of Revenue for Rajasthan, Ajmer, by its order dated 2nd July, 1970, has referred the following question of law :-Whether under the facts and circumstances of the case leather covers of volleyball and football should be taxed at 7 per cent during the period 1st July, 1962 to 30th June, 1963(1963-64) or at the general rate in force during the relevant period ?3. Brief facts giving rise to this reference are as under :Assessee M/s. Liberty Sports, M. I. Road, Jaipur, is dealing in sports goods. The Assessing Authority held leather covers of volleyballs and footballs taxable as leather goods at the special rate of 7 per cent instead of the ordinary rate (of 5 per cent up to 1st March, 1963 and 6 per cent during the rest of the period in question). The assessee went in appeal, but the same was dismissed. The assessee thereupon submitted a revision petitio...
Bhanwariya and anr. Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Mar-06-1984
Reported in: 1984WLN(UC)79
S.S. Byas, J.1. These are two appeals arising out of the judgment of the learned Sessions Judge, Merta dated August 2, 1979. By the said judgment the learned Sessions Judge convicted the accused Bhanwariya under Sections 302 and 458, IPC and sentenced him to imprisonment for life on the first and three years rigorous imprisonment under the second count. The accused has come-up in appeal to challenge his conviction and sentence while the State has come up in appeal for enhancement of the sentence on, the ground that the accused is a previous convict under Section 304 Part II, IPC.2. In brief, the prosecution case is that the deceased-victim Ghasi and the accused are relatives inter se being the descendents of a common grandfather. The relations between the two families were not happy. On the contrary they had become extremely strained. The accused had earlier caused the death of the victim's mother, for which he was tried and, convicted under Section 304, Part II, IPC. At about 10.00 P....
Jaspal Singh and anr. Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Mar-06-1984
Reported in: 1984WLN(UC)505
N.M. Kasliwal, J.1. All the above three revision petitions are disposed of by one single order as they arise in almost identical circumstances, with the distinction that the period of embezzlement is different in all the three cases.2. M.L. Maheswari, Financial Manager of the Rajasthan Textile Mill, Bhawanimandi lodged three different F.T.Rs. on the basis of which three separate cases were registered against several accused persons and after investigation three different challans were filed in the court of Munsiff and Judicial Magistrate 1st class, Bhawanimandi. In all these cases the case of the prosecution is that cotton waste is produced while manufacturing cotton-yarn in the Mill. Accused Jaspal singh was incharge of cotton waste department and used to do the work of keeping and maintaining cotton waste under his charge. He used to send cotton waste after putting the same in gunny bags to the parties who used to place order for its purchase to the Mill. Jaspal Singh used to prepare...
Assistant Commercial Taxes Officer Vs. Delight Steel Furniture
Court: Rajasthan
Decided on: Mar-05-1984
Reported in: [1987]65STC329(Raj)
S.C. Agrawal, J.1. The Board of Revenue has referred the following question for the opinion of this Court:Whether, under the facts and circumstances of the case, it was necessary to issue a written notice to the assessee while passing order under Section 10 of the Act when the assessee had not filed any return under Section 7 of the Act read with Rule 25 ?2. The facts, briefly stated, are as under : M/s. Delight Steel Furniture, Jaipur (hereinafter referred to as the assessee) carries on business at Jaipur and is registered as a dealer under the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act). In respect of the assessment year 1963-64, the assessee did not submit any return. The assessing authority made a best judgment assessment after estimating the gross turnover as well as the taxable turnover of the assessee at Rs. 22,000. The assessing authority also imposed a penalty of Rs. 1,000 under Section 16(1)(c) and a penalty of Rs. 50 under Section 16(1)(d) of the Act. ...
Ganpat Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-05-1984
Reported in: 1984WLN(UC)53
S.S. Byas, J.1. This is a jail appeal by accused Ganpat against the judgment of the learned Sessions Judge, Merta dated May 10, 1979 convicting the appellant under Section 302 and 309, IPC and sentencing him to imprisonment for life with a fine of Rs. 2,000/-, in default of payment of fine to further undergo six month's rigorous imprisonment on the first count and six month's simple imprisonment with a fine of Rs. 1,000/-, in default of payment of fine to further undergo three months' like imprisonment on the second count.2. The charge against the accused is that he committed murder of his wife Smt. Dhapuri, aged about 22, years in the afternoon of 21-8-73 in his village Kod, Tehsil Degana, District Nagair. Briefly stated, the prosecution case is that at about 4 P.M. on that day Mst. Dhapuri was taking bath in her house. The asked her to wash his clothes. She refused to do so and abused the accused. The accused lost control & struck blows with an axe to Mst. Dhapuri resulting in multip...
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