Rajasthan Court July 1985 Judgments
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Smt. Sharda W/O Sitaram Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-18-1985
Reported in: 1985WLN(UC)610
Vinod Shanker Dave, J.1. It is strange that the learned Sub-Divisional Magistrate has ordered the issuance of non-bailable warrant against a lady, when a Lawyer was already present on her behalf and had moved an application for exemption from attendance. It was open to the learned Magistrate to have directed the counsel to keep the parties present, after rejecting the application for exemption. But the issuance of warrant of arrest was wholly uncalled for and is an abuse of authority of law, merely because some endorsement has been given by the police on bailable warrants. Such a step should not have been taken. It should have been taken note of fact that she did appear in court through her counsel and moved an application that shows the anxiety of the party to submit to the jurisdiction of the court. Extreme step of issuing warrant of arrest in case under Section 107 Cr. PC should be taken with due care and with restraint and in exceptional circumstances. I, therefore, quash the order...
Duduwala and Co. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-17-1985
Reported in: [1986]160ITR463(Raj)
Dwarka Prasad, J. 1. These seven applications have been filed by the joint receivers and managers of M/s. Duduwala and Company, Bhilwara, appointed by the Calcutta High Court by its order dated September 15, 1960, and the petitioner prays that the Income-tax Appellate Tribunal, Delhi Bench ' B ', Delhi, be directed to state the case and refer the questions of law to this court for its opinion. 2. M/s. Duduwala and Company was a partnership firm which carried on mica business and consisted of the following partners : 1.Shri Rameshwar Nathani12 annas share.2.Shri Ram Kumar Agarwal3 annas share.3.Charity 1 anna share.3. One of the partners, Shri Rameshwar Nathani, expired on January 18, 1957, leaving a widow, four sons and daughters. The sons of the deceased partner, Shri Rameshwar Nathani, filed a suit in the court at Bhilwara, while the surviving partner, Shri Ram Kumar Agarwal, filed a suit in the Calcutta High Court for a declaration that the firm, M/s. Duduwala and Company, be treate...
Commissioner of Income-tax Vs. New Friends and Co.
Court: Rajasthan
Decided on: Jul-17-1985
Reported in: [1986]160ITR470(Raj)
Dwarka Prasad, J. 1. The Commissioner of Income-tax, Rajasthan, Jaipur Circle, Jaipur, prays that the following questions said to be arising out of the order of the Income-tax Appellate Tribunal be got referred to this court : ' (1) Whether, under the facts and circumstances of the case, the Tribunal was justified in setting aside the order of penalty (2) Whether there was any evidence on record to prove that the sale statements from the branches were received late and what was its reason (3) Whether there was any evidence on record to prove that Shri Ramniwas Dhamani, assessee's munim, remained ill throughout the period of delay in submitting the return (4) Whether the Tribunal was correct in rejecting the Department's appeal under the facts and circumstances of the present case '2. The assessee, M/s. New Friends & Co., Jaipur, was a registered firm and carried on business in sale of liquor. The return for the assessment year 1968-69 which should have been filed on or before Septem...
Johny Wilson Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-17-1985
Reported in: 1986CriLJ1235; 1986(1)WLN484
M.C. Jain, J.1. This bail application has come up for hearing before us on the orders of Hon'ble the Chief Justice on reference having been made by Shri K. S. Lodha, J., as he found himself unable to fall in line with the two decisions of this Court in Jumma Khan v. State of Rajasthan 1983 Rajasthan LR 382 decided by Shri G. K. Sharma, J. (one of us) and Surendrasingh v. State of Rajasthan 1981 W.L.N. (UC) 40 decided by Shri N. M. Kasliwal, J.2. We may state the few relevant facts. The applicant Johny Wilson was challaned in the court of Additional Chief Judicial Magistrate, No. 1, Jodhpur on Aug. 20, 1977 after investigation. 24-8-1977 was fixed for scrutiny of challan. But on that date, the accused absented and jumped bail and continued to remain absconding up to 4-8-83 i.e. for about 6 years. Thereafter, on arrest, he was produced by the police on 5-8-83. He was released by the order of the Sessions Judge, Jodhpur on 27-8-83. The accused again absented on 14-2-84 and continued to ab...
Himmat Singh Vs. the Judge, Industrial Tribunal and anr.
Court: Rajasthan
Decided on: Jul-17-1985
Reported in: 1985WLN(UC)166
P.K. Banerjee, C.J.1. In this Rule the petitioner has challenged a part of the Industrial Tribunal by which though the petitioner's termination from service has been set aside, he has not been allowed back wages from the date of his termination till his reinstatement. In disallowing the back wages, the learned Tribunal held:In my opinion, the principles of natural justice and equity do not permit to grant back wages to him. I have held above that he took false pleas of illness. He avoided going to Tundu on the false grounds of sickness. He thus disobeyed his master's directions. Moreover, this is a case of unusual type. There was no judicial pronouncements before 1978, on the controversy involved. In these circumstances, it does not appear just and fair to allow back wages to the workman.In my opinion, the law is always the same. The pronouncement, whether in 1978 or 1981, does not take away the rigors of law at all. In the present case, in my opinion, it is not a proper exercise of di...
Commissioner of Income-tax Vs. Vijendra Pal Singh
Court: Rajasthan
Decided on: Jul-16-1985
Reported in: [1987]163ITR115(Raj)
Dwarka Prasad, J.1. By this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Commissioner of Income-tax, Jaipur, seeks that this court may direct the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur to state the case and refer the following question of law arising out of its order dated February 28, 1979, to this court: --'Whether, on the facts and in the circumstances of the case, the transfer of petrol tanker from individual business to partnership firm in which such individual also became partner amounted to transfer in terms of Section 2(47) and the difference between the written down value and the amount received by the individual from the firm was profit assessable under Section 41(2) of the Income-tax Act ?'2. The assessee, Shri Vijendra Pal Singh of Ajmer, owned a petrol tanker, which he transferred to a partnership firm in which he also became one of the partners. The value of the tanker was estimated by the assessee a...
Commissioner of Income-tax Vs. Laxman Singh
Court: Rajasthan
Decided on: Jul-16-1985
Reported in: (1985)49CTR(Raj)50; [1986]159ITR983(Raj)
S.K. Mal Lodha, J.1. The following question has been referred for our opinion by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein) :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that gold ornaments and jewellery became capital asset only from April 1, 1973, and not prior to it and, therefore, there was no capital gain to the assessee as a result of sale of gold ornaments and jewellery during the previous year relevant to the assessment year 1973-74?'The assessee is an individual. The assessment year under consideration is 1973-74. It was found by the Income-tax Officer during the course of the assessment proceedings that the assessee had sold ornaments duringthe accounting year relevant to the assessment year 1973-74 for Rs. 33,426. The gold ornaments were sold for Rs. 40,300. The case of the assessee was that till the previous year relevant to the assessment year 1973-74, gold or...
Commissioner of Income-tax Vs. Udaipur Distillery
Court: Rajasthan
Decided on: Jul-16-1985
Reported in: (1986)53CTR(Raj)244; [1986]160ITR444(Raj); [1986]63STC126(Raj); 1985(2)WLN397
S.K. Mal Lodha, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short ' the Tribunal '), has referred the following question for the opinion of this court, which has arisen out of its order dated April 12, 1977, passed in I.T.A. No. I45/JP/76-77, in respect of the assessment year 1972-73;' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the interest paid to the Sales Tax Department on the arrears of sales tax under Section 11B of the Rajasthan Sales Tax Act, 1954, was an admissible deduction under Section 37 of the Income-tax Act, 1961 '2. It is not necessary to recount the facts in detail, for, it is sufficient to state that the assessee had claimed interest paid on the delayed payment of sales tax as allowable expenditure under Section 37 of the Income-tax Act, 1961 (No. 43 of 1961) (for short ' the Act '). The Income-tax Officer by his order dated January 24, 1975, rejected the claim of the ass...
Ragunath Das Parihar Dharmshala Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-16-1985
Reported in: [1986]158ITR432(Raj); 1985(2)WLN717
S.K. Mal Lodha, J.1. At the instance of the assessee, Raghunath Das Parihar Dharmshala, which is a charitable trust, the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), has referred the following question for the decision of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the income of the assessee-trust was not income derived from property held on trust wholly for charitable purpose within the meaning of Section 11 of the Income-tax Act, 1961 '2. The assessment years involved are 1972-73 and 1973-74. The previous years for the aforesaid assessment years ended on July 8, 1971, and July 26, 1972, respectively. The assessee's income for the assessment year 1972-73 was Rs. 3,495 whereas so far as the assessment year 1973-74 was concerned, it was nil. The Income-tax Officer disallowed the assessee's claim for accumulation in terms of Section 11(2) of the Income-tax Act, 19...
Bhanta S/O Shankar and 4 ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-16-1985
Reported in: 1986WLN(UC)60
Mahendra Bhushan Sharma, J.1. Accused Narain Singh and Karan Singh have been convicted Under Sections 148, 449 and 302, IPC and the other three accused persons, Bhanta, Raghuvar and Mishri, have been convicted Under Sections 147, 449 and 302/149, IPC Karan Singh and Narain Singh have been sentenced to imprisonment for life Under Section 302, IPC and to a fine of Rs. 1,00/- and, in default of payment of fine they have been ordered to further undergo rigorous imprisonment for six months. Each of them has been further sentenced Under Section 449 IPC to undergo two years rigorous imprisonment and a fine of Rs. 300/- in default of payment of fine to further suffer rigorous imprisonment for six months. Under Section 148, IPC each of them was sentenced to undergo rigorous imprisonment for one year. The other three accused persons have been sentenced to rigorous imprisonment for six months Under Section 147, IPC and two year's rigorous imprisonment and a fine of Rs. 300/-Under Section 449, IPC...
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