Rajasthan Court July 1985 Judgments
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Sunil Synchem Ltd. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-15-1985
Reported in: [1987]163ITR467(Raj)
Dwarka Prasad, J. 1. This is an application under Section 256 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), seeking a directionthat the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, should be directed to state the case and refer questions of law arising out of its order dated April 28, 1981, to this court.2. The assessee, M/s. Sunil Synchem Ltd., Alwar, is a public limited company incorporated on February 5, 1973. The assessee is engaged in the manufacture of empty gelatine capsules at Alwar and went into production on March 15, 1976. In respect of the assessment year 1977-78, the company claimed deductions under Section 80J of the Act and pre-production expenses incurred by the assessee were claimed as capital expenditure. A sum of Rs. 6,778 was claimed as business promotion expenses said to have been incurred by the company before it went into production, while a sum of Rs. 43,831 was claimed as training expenses, constituting a part of the actual cost of...
Commissioner of Income-tax Vs. Alisher Contractors
Court: Rajasthan
Decided on: Jul-15-1985
Reported in: (1986)53CTR(Raj)380; [1986]159ITR534(Raj); 1985(2)WLN401
S.K. Mal Lodha, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), has referred the following questions for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the firm constituted as M/s Alisher Contractors is not liable to pay any tax on its income ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the levy of tax on the sub-partnership is tantamount to double taxation ?' 2. The assessee (non-petitioner) is a registered firm. The assessment year in question is 1973-74. It filed its return declaring an income of Rs. 35,140. Alisher and Bhanwar Singh took excise contract of country liquor for Bhadra for the period May 1, 1972, to March 31, 1973. Alisher had not sufficient finances and as such he entered into a sub-partnership agreement with one Shafi Mohd., contractor. The partnership agreementdated October 12, 19...
Pratap Cotton Trading Company Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-15-1985
Reported in: (1985)49CTR(Raj)41; [1986]159ITR926(Raj); 1985WLN(UC)237
S.K. Mal Lodha, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short 'the Tribunal'), has referred the following two questions for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the messing expenses incurred on supplying coffee, tea, etc., to the customers were in the nature of entertainment expenditure and not business expenditure, vide Section 37(2A) and (2B) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disallowing hotel expenses of Rs. 809 treating the same as not a business expenditure?' 2. The assessment years involved are 1971-72, 1973-74 and 1974-75. The assessee used to supply bare meals to the constituents who visited the business premises of the assessee. For the assessment year 1971-72, he claimed messing expenses and messing allowance to the tune of Rs. 11,153. The Income-tax Officer, in acc...
Hakim Singh S/O Gulab Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-15-1985
Reported in: 1986WLN(UC)56
Mahendra Bhushan Sharma, J.1. Accused Hakim Singh has appealed from jail against the judgment dated May 28, 1981, passed by the learned Addl. Sessions Judge, Gangapur City, under which he has been convicted Under Section 302, IPC and sentenced to undergo imprisonment for life and to pay a fine of Rs. 500/- and in default of payment of fine to further undergo five months' rigorous imprisonment. It has also been ordered that in case the fine is recovered, the entire amount would be paid to Smt. Mohan bai, widow of the deceased.2. The facts of the case are that the deceased, Raghuveer Singh, and accused Hakim Singh are real brothers. The occurrence is said to have taken place in the night intervening 6th and 7th June, 1980. At that time, deceased Raghuveer Singh was sleeping on a cot outside his house and his wife Smt. Mohan Bai, son Kamal Singh and daughter Mrs. Majra were also there. It is alleged that accused Hakim Singh, who also lives in the same house, came armed with lathi and star...
Hakam Singh Vs. Assistant Collector (Ceiling) and ors.
Court: Rajasthan
Decided on: Jul-15-1985
Reported in: 1985WLN(UC)254
Surendra Nath Bhargava, J.1. Petitioner was holding agricultural land in Tehsil Ganganagar and so also his wife Jasnailkaur. Petitioner filed a declaration in the ceiling law and the Assistant Collector (Ceiling) by his order dated March 30, 1977, found that the petitioner was having total land of 103 bighas and 10 biswas whereas under the law he was entitled to retain only 62 bighas and 7 biswas of land and found 41.2 bighas of land in excess of the said ceiling limit.2. Petitioner preferred an appeal (Annx. 2) before the Collector, Sri Ganganagar, and the Additional Collector, Sri Ganganagar, by his order dated 27-2-78 affirmed the earlier order and dismissed the appeal.3. Appeal filed before the Board of Revenue (Annx. 4) was also dismissed by the Board of Revenue by order dated 7-5-79 and it is against these orders, the present writ petition has been filed.4. The State has not filed any reply to the writ petition.5. Learned counsel for the petitioner has submitted that the definiti...
Official Liquidator Vs. Gulab Chand Khan Chand
Court: Rajasthan
Decided on: Jul-12-1985
Reported in: 1986(1)WLN778
Suresh Chandra Agrawal, J.1. This application has been filed by the Official Liquidator under Sections 446 and 477 of the Companies Act, 1956 which relates to M/s Ganpathy Savings & Finance Co. (P) Limited in liquidation (here in after referred to as 'the Company in liquidation').2. The Company in liquidation carried on business of financing and in connection of the said business, it used to advance loans. In the application it has been stated that the Company in liquidation advanced a sum of Rs. 13,000/- to respondent No. 1 on various dates and the interest payable on the said loan was 18% per annum. Out of the said sum of Rs. 13,000/- respondent No. 2 had stood surety to the extent of Rs. 9,000/- in respect of three loans of Rs. 3,000/- each. Details of the loans advanced by the company in liquidation to the respondent are as under: 18-2-1975 500/- 18-6-1975 500/- 27-8-1975 1,000/- 3-10-1975 1,000/- 11-6-1976 3,000/- 16-7-1966 3,000/- 22-11-1976 3,000/- 15-11-1977 1,000/-3. On 16th O...
Udiya and Ladura Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-12-1985
Reported in: 1985WLN(UC)149
K.S. Lodha, J.1. These four revisions by the two petitioners Udiya and Ladura have bean filed against the orders of the learned Sessions Judge, Sirohi dated 9-10-84 so far as revisions No. 156/85 and 159/85 are concerned and against 13-10-84 and 19-11-84 respectively in revisions No. 157/85 and 158/85. The learned Sessions Judge had dismissed the appeals of the appellants against their convictions and sentences passed by the learned Judicial Magistrate, Abu Road under Sections 457 and 380 IPC in different cases as detailed below, as barred by time:----------------------------------------------------------------------Case No. Date of under sentence FineJudgment Section----------------------------------------------------------------------1. 75/82 3-12-1982 457 IPC 1-1/2 year's R.I. 1500/-2. 111/82 24-2-1983 380 IPC 1 year's R.I. 1000/-457 IPC 2 year's R.I. 2000/-380 IPC 1-1/2 year's R.I. 2000/-Ladura v. The State1. 75/82 3-12-1982 457 IPC 1-1/2 year's R.I. 1500/-2. 62/82 28-4-1982 380 IP...
Ramji Lal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-12-1985
Reported in: 1985WLN(UC)334
Suresh Chandra Agrawal, J.1. The applicants in this application for being impleaded as respondents are Panchas of Gram Panchayat, Naroli Dang, District Sawaimadhopur.2. In the writ petition the petitioner who is Sarpanch of the said Gram Panchayat, has challenged the validity of the order passed by the State Government whereby the petitioner has been suspended from the office of Sarpanch. The applicants are seeking to be impleaded as parties on the ground that they had made a complaint against the petitioner and on the basis of the said complaint a preliminary enquiry was held and the impugned order of suspension was passed. It may be that the applicants made the complaint on the basis of which the impugned order of suspension was passed. But in so far as the present proceedings are concerned, the necessary and proper party can only be the State Government which has passed the impugned order. The applicants can neither be regarded as necessary parties nor they could be regarded as prop...
Smt. Sobharani Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-11-1985
Reported in: (1985)49CTR(Raj)53; [1986]160ITR453(Raj)
1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following questions for the opinion of this court :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that a return riled under Section 139(4) of the Income-tax Act, 1961, can be revised in terms of Section 139(5) of the Act ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a revised return filed on December 7, 1972, could be further revised on December 5, 1973 ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessment order completed on March 30, 1974, as not barred by time '2. The reference arises out of the following facts. The assessee, an individual, filed a return of income on March 2, 1971, thereafter revised the same on October 12, 1972, December 7, 1972, and December 5, 1973. The Income-tax Officer assessed the income, vide ...
Abhey Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-11-1985
Reported in: 1985(2)WLN417
Kishore Singh Lodha, J.1. The point involved in these two criminal revisions is common and, therefore, they are being disposed of by a common order.2. In Revision No. 308/84, the police had put up a challan against three persons Chhail Singh, Mehar Singh and Roop Singh for offences under Sections 147, 148, 149, 307, 323, 325 and 341 IPC. The case was committed to the Court of Sessions and the trial started. The prosecution evidence was over. The accused were examined under Section 315 and thereafter the defence witnesses were also examined and the case was fixed for final arguments. During the course of arguments, on 8-8-1984, the learned PP moved an application under Section 319 Cr.P.C for taking cognizance against Ram Singh and Padam Singh. The learned Sessions Judge heard arguments on this application also and fixed the case for pronouncement of judgment as also the order on this application on 10-8-1984. The learned Judge by his judgment dated 22-8-1984 acquitted the accused person...
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