Rajasthan Court August 1985 Judgments
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Kanhaiyalal Sharma Vs. University of Rajasthan
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: AIR1987Raj40; 1986(1)WLN771
Guman Mal Lodha, J.1. This is a student's civil second appeal who, has been unsuccessful in the two courts below. The short point for consideration is whether when he boycotted the papers of Theory of Economic growth and Economic Planning, the University was justified in taking the average of two paper's marks of theory only and treating the paper of Economic survey as a paper not falling in the category of theory.2. It is not in dispute that the University decided to give benefit to those who have boycotted the papers by permitting them to get marks as average of three theory papers in which they have appeared or, the papers which they have boycotted whichever is higher. The appellant was given benefit of average of two theory papers as economic survey paper was treated as not a paper of theory.3. The appellant's grievance is that firstly the economic survey is theory paper and secondly, this decision could not have been taken by the syndicate and could have been taken by the academic...
Chunnilal Mahajan Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: (1986)52CTR(Raj)167; [1987]163ITR172(Raj)
Dwarka Prasad Gupta, J.1. A short question which arises in this referenceis as to whether penalty is imposable with reference to law as obtaining on thedate when the assessment order was passed and the penalty proceedings wereinitiated or whether the penalty is imposable with reference to the date of commission of default, namely, the date of filing of the original return. In this case, the Income-tax Officer while completing the assessment issued notice under Section 271(1)(c) of the Income-tax Act, 1961, to the assessee andpenalty was imposed upon the assessee-firm on the ground that it furnished inaccurate particulars of its income or concealed the particulars of its income.2. The aforesaid question stands concluded by the decision of their Lordships of the Supreme Court in Brij Mohan v. CIT : [1979]120ITR1(SC) and is no longer open to dispute. Their Lordships of the Supreme Court held in the aforesaid case that when penalty is imposed for concealment of particulars of income, the l...
Prem Cables Ltd. Vs. Union of India (Uoi) and ors.
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: 1986(9)ECC290; 1986(26)ELT886(Raj)
S.K. Mal Lodha, J.1. This is a petition under Article 226 of the Constitution of India praying, inter alia, for the following reliefs :(i) that order no. 20661 (annexure 4) dated August 8, 1973 of the Assistant Collector, Central Excise, Jodhpur; the order (annexure 5) dated October 29, 1975 of the Appellate Collector, Central Excise, New Delhi; and the order (annexure 6) dated April 6, 1978 of the Government of India, may be quashed insofar as the petitioner's claim for refund for the period commencing from June 1, 1970 to March 31, 1971, has been rejected;(ii) that it may be declared that the realisation of the excise duty of Rs. 50,900.78, from the petitioner for the period June 1, 1970 to March 31, 1971, on A.A.C. and A.C.S.R. conductors manufactured by the petitioner was illegal and that Rule 11 read with Rule 173J of the Central Excise Rules, 1944 (for short 'the Rules' herein) was not applicable to the petitioner's case for refund;(iii) that the amount of Rs. 50,900.78 realised ...
Commissioner of Income Tax Vs. Lalls Gems and Jewels.
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: (1987)64CTR(Raj)278
ORDERDwarka Prasad, J. - This petition under s. 256(2) of the IT Act, 1961 (hereinafter referred to as the Act) has been filed by the CIT, Jaipur Circle, Jaipur, seeking a direction to the Tribunal, Jaipur Bench, Jaipur to state the case and refer questions of law arising out of its order dt. 29-3-1978 relating to imposition of penalty to this Court.2. The assessee is a registered firm carrying on business of jewellery, precious stones and handicraft at Jaipur. While making the assessment of the assessee-firm in respect of the asst. yr. 1969-70, the ITO made an addition of Rs. 75,000 in the income of the assessee on the alleged ground that the purchase of jewellery by the assessee-firm from one Raghuvir Singh was not proved. The case of the assessee was that on 5-10-1968 one Raghuvir Singh had sold to the assessee-firm a necklace of cut emeralds and diamonds, set in platinum alloy, for a sum of Rs. 75,000. This purchase of necklace by the assessee was not held to be proved by the ITO a...
Phinder Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: 1985(2)WLN764
Kanta Bhatnagar, J.1. Appellant Phindersingh was tried for the offence under Sections 302 and 449 IPC and Sections 25 and 27 of the Arms Act by the Sessions Judge, Sri Ganganagar by the judgment dated July 31, 1974, he was held guilty for the aforesaid offences and sentenced to imprisonment for life on the first count, 7 years' rigorous imprisonment and a fine of Rs. 500/-in default of payment, to undergo simple imprisonment for 2 months on the second count and rigorous imprisonment for three years' on the third count. All the substantive sentences were ordered to run concurrently. Feeling aggreieved by his conviction and sentence, he has preferred this appeal in this Court.2. Briefly stated the facts of the case giving rise to this trial and conviction of the appellant and the present appeal are: In the intervening night on 11-8-1973 and 12-8-1973 deceased Avtarsingh was sleeping in the court yard of his house with his wife and children. At about 3.30 a.m. PW 2 Mst. Balwant Kaur wife ...
Jeth Mal and 47 ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Aug-09-1985
Reported in: 1985WLN(UC)537
Ashok Kumar Mathur, J.1. In this bunch of writ petitions, similar question of law is involved, therefore, they are disposed of by one single order. The list of the cases disposed of is annexed in the schedule.2. For convenience of disposal of these writ petitions, the facts of one case are taken up, Petitioner in this case was appointed as Gram Sewak by order dated 24-11-1979 Ann. 1 in the pay scale of Rs. 295-8-335-10-395-15-500. Initially the appointment of the petitioner was for a period of three months and thereafter it was extended from time to time, It is alleged that the extension was given to the petitioner with the concurrence of the Selection Commission constituted under Section 86(6) of the Rajasthan Panchayat Samitis and Zila Parishads Act. But the services of the petitioner came to be terminated by the order dated 17-1-1983 Ann. 3. The contention of the petitioner is that the Panchayat Samiti is an industry, therefore, before terminating the petitioner's services, complian...
Raja Baldeodas Birla Santati Kosh and ors. Vs. Commissioner of Income- ...
Court: Rajasthan
Decided on: Aug-08-1985
Reported in: [1987]164ITR551(Raj)
Dwarka Prasad, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act'), by Raja Baldeodas Birla Santati Kosh, Pilani, through, its trustees (hereinafter referred to as ' the Santati Kosh ') in the matter of its assessment relating to the assessment year 1970-71 relatable to the previous year ending on March 31, 1970.2. Shri Jugal Kishore Birla, son of Raja Baldeodas Birla, created a private trust known as Raja Baldeodas Birla Santati Kosh, Pilani, by a registered trust deed dated May 20, 1943, and settled a sum of Rs. 10,000 and some shares for making provision for the upkeep and maintenance of the properties belonging to and maintained by the male descendants of Raja Baldeodas Birla at Pilani and for the benefit of the male descendants in the male line of Raja Baldeodas Birla, their wives, widows anddaughters. Shri Rameshwardas Birla, Shri Brajmohan Birla and Shri Laxmi Niwas Birla were made the trustees of the Santati Kosh....
M.L. Gupta Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Aug-08-1985
Reported in: [1987]163ITR155(Raj)
Dwarka Prasad Gupta, J.1. The argument advanced by Shri Ratan Lal Goyal, counsel for the assessee, is that the material on record has not been considered by the Tribunal and, as such, the finding of fact arrived at by the Tribunal is vitiated. His further submission is that Jagdish Prasad who is alleged to have advanced a sum of Rs. 20,000 to the assessee was examined as a witness, but he was not questioned as to his capacity for advancing a loan of Rs. 20,000. We have gone through the statement of Jagdish Prasad recorded by the Income-tax Officer, which is at page 9 of the record, and also the assessment order relating to the assessment year 1973-74 in the case of Jagdish Prasad. We have also gone through the order passed by the Income-tax Appellate Tribunal, Jaipur, dated February 24, 1982, We find from the older of the Income-tax Appellate Tribunal that the material on record has been duly considered. The Tribunal came to the conclusion after considering the statement of Jagdish Pra...
Raja Baldeodas Birla Santati Kosh Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Aug-08-1985
Reported in: [1986]158ITR601(Raj)
Dwarka Prasad, J.1. This application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), does not raise any arguable question and as such it is not necessary to make a detailed discussion of the facts and circumstances which have given rise to the filing of this application under Section 256(2) of the Act. It would be sufficient for the purpose of disposal of this application to state that a question relating to the validity of a gift of 25,000 shares of Jiyajeerao Cotton Mills and income by way of dividends in respect thereof, by Raja Baldeodas Birla Santati Kosh, Pilani, to Birla Jankalyan Trust was raised during the assessment proceedings of this assessee. Raja Baldeodas Birla Santati Kosh, relating to the assessment year 1970-71. The matter was decided by the Income-tax Appellate Tribunal by its order dated September 23, 1976. TheTribunal held that the gift of the said shares was void ab initio and that the transfer of the shares in question b...
Ram Kishan Alias Kishan and anr. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Aug-08-1985
Reported in: 1985WLN(UC)645
Vinod Shanker Dave, J.1. These two appeals are directed against the judgment of learned Sessions Judge, Jhalawar, dated August, 14, 1980, whereby he convicted the accused-appellants as under:Ram Kishan : Convicted under Section 302 IPC and sentenced to life imprisonment and a fine of Rs. 400/- and in default of payment of fine to undergo RI for three months, under Section 201 IPC to three years' RI and a fine of Rs. 500/- and in default of payment of fine to undergo RI for three months and under Section 380 IPC to one years' RI and a fine of Rs. 500/- and in default of payment of fine to undergo RI for three months. All the sentences were ordered to run concurrently;Parma Nand : Convicted under Section 411 IPC and sentenced to one year's RI;Mst. Juni Bai and Siriya: Convicted under Section 411 IPC and sentenced to one year's RI.2. The facts giving rise to this appeal are that at police station Jawar, District Jhalawar a report was lodged on April 25, 1979 at 3.00 p m. by one Mangilal P...
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