Rajasthan Court August 1985 Judgments
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Sarva Prakash Anand Vs. Jugal Kishore and ors.
Court: Rajasthan
Decided on: Aug-02-1985
Reported in: 1986(1)WLN57
Guman Mal Lodha, J.1. This is a decree holder's appeal against the judgment rejecting his application under Order 21, Rule 97 CPC, and accepting the appeal filed by the obstructor, namely Jugal Kishore, the respondent No. 1, and, reversing the judgment of the Executing Court. The Executing Court has held that Jugal Kishore was holding possession on behalf of the judgment debtor Babulal and he cannot be allowed to obstruct the execution of the decree against Babulal.2. The learned Additional Civil Judge, Ajmer, has accepted the appeal of Jugal Kishore on the ground that though he was paying the rent of this shop in dispute upto 1960 on behalf of Babulal, the judgment debtor, but, there is no evidence that after that he continued in the same capacity. It has been further observed that all that was required to be sent for an enquiry under Order 21, Rule 97 or Order 21, Rule 100, CPC, about his possession and not right or title.3. Shri D.L. Bardar has invited my attention to Rule 101 of Or...
Commercial Taxes Officer (Revision) and anr. Vs. Ganeshmal Roopchand a ...
Court: Rajasthan
Decided on: Aug-02-1985
Reported in: 1985WLN(UC)202
Shrikishan Mal Lodha, J.1. This is an application under Section 15(2)(b) of the Rajasthan Sales Tax Act, 1954 (No. XXIX of 1954) (for short 'the Act') here in after) read with Section 9 of the Central Sales Tax Act, 1956 ('the CST Act') for directing the Board of Revenue to state the case and refer the following questions of law arising out of its order dated February 16, 1979 passed in special appeal No. 2/78/ST/Jodhpur 'which it refused to do by its order dated October 4, 1979 in reference application No. 2/79/ST/Barmer:(1) Whether under the facts and circumstances of the case the Board of Revenue was justified in holding that bardana sold along with salt is not liable to tax when there is admittedly an implied sale of bardana along with salt ?(2) Whether under the facts and circumstances of the case the Board of Revenue was justified in holding that burden of prove implied sale lies on the assessing authority Under Section 5D to the Rajasthan Sales Tales Tax Act ?2. Dealer non-petit...
Commercial Taxes Officer, Anti-evasion Vs. Tharia Mal Balchand and anr ...
Court: Rajasthan
Decided on: Aug-01-1985
Reported in: [1987]66STC151(Raj)
Dwarka Prasad, J.1. In this case a preliminary objection has been raised on behalf of the assessee that the application for reference under Section 15(2) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') was not maintainable, because the Board of Revenue failed to pass an order within the period of 180 days and it had no jurisdiction to pass an order on the application filed before it under Section 15(1) of the Act after the expiry of the aforesaid period of 180 days.2. The order of the Division Bench of the Board of Revenue dismissing the special appeal filed by the Commercial Taxes Officer, Anti-Evasion, Jaipur, was passed on May 8, 1978. The application for making a reference was filed by the assessing authority under Section 15(1) of the Act on September 21, 1978. The period of 180 days elapsed in March, 1979. Until the expiry of the period of 180 days, the Board of Revenue did not pass any order under Section 15(1) of the Act. Sub-section (3A) of Section ...
Commercial Taxes Officer, Circle 'B' Jaipur Vs. Hemraj Udhyog and Anr. ...
Court: Rajasthan
Decided on: Aug-01-1985
Reported in: [1987]64STC324(Raj)
Dwarka Prasad, J. 1. As a common question of law arises in these two cases, we propose to dispose of them by a common order.2. These reference applications under Section 15(2) and Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') are treated as revision petitions under Section 15(1) of the Act as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, because of the provisions of Sub-section (10) of Section 13 of the Amending Act of 1984, as they were pending before this Court at the time when the amending Act of 1984 came into force.3. The question which arises in both these cases is as to whether interest could be levied under Section 11B of the Act in respect of default of payment of tax for part of a month at the relevant time. The period of assessment in the case of M/s. Hemraj Udhyog in respect of which this question arose, was from June 22, 1974, to July 10, 1975. In the case of M/s. Keshrilal Lalchand the period of assessment was from ...
Commercial Taxes Officer Vs. K.O. Industries and Oil Mills
Court: Rajasthan
Decided on: Aug-01-1985
Reported in: [1987]65STC174(Raj)
Dwarka Prasad, J.1. These two applications under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter called 'the Act') have been treated by us as revision petitions under Section 15(1) of the Act, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, at the request of the learned counsel for the department. The amending Act came into force with effect from May 1, 1985 and thereafter only a revision petition under Section 15(1) was maintainable and not an application for calling for a reference under Section 15(3A) of the Act as it existed prior to the said amendment.2. After hearing learned counsel for the department on merits, we find no force in these revision petitions. Penalty under Section 16(1)(e) of the Act was imposed upon the assessee on the ground that he had concealed particulars of sales in the returns furnished by him and had deliberately furnished inaccurate particulars in his returns. However, penalty imposed upon the assessee under Section 16(1)(e) w...
Lallu NaraIn and ors. Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Aug-01-1985
Reported in: 1986(1)WLN774
Guman Mal Lodha, J.1. This is a plaintiff's second appeal in a suit for rent against the State. The plaintiff has got two storeyed house which was given to the State for running a school. The provisional rent was fixed for its. 21.20 P. per month with the understanding that the Government would get fair rent fixed from the Public Works Department according to its schedule.2. On 11th March, 1966, the Executive Engineer, PWD (B & R), District Division, Jaipur, informed the Inspector of Schools that the fair rent of the property in question would be Rs. 61/- per month. The plaintiffs claimed that atleast they should get Rs. 61/- per month as fair rent fixed by the PWD. The plaintiff has not claimed any rent for the period commencing from 11th March, 1966 to 31-7-1968 because, it has become time barred. The rent is being claimed at the increased rate of Rs. 49.75p. from 1st August, 1968 to 31-7-1971, the total being Rs. 1428/-.3. The defence of the defendants was that the plaintiff, himsel...
State of Rajasthan Vs. Kania
Court: Rajasthan
Decided on: Aug-01-1985
Reported in: 1985WLN(UC)138
Sobhag Mal Jain, J.1. This appeal on leave granted by this Court Under Section 378(3) of the Code of Criminal Procedure, 1973 is directed against the judgment dated the 23rd February, 1974, of the Sessions Judge, Pali in sessions case No. 2 of 1973 acquitting the accused respondent for the offence Under Section 302 IPC for causing the death of Kistura Harijan of Gundoz.2. The incident resulting in the death of Kistura took place at about 1.00 P.M. on February 17, 1972 on the Pali-Sumerpur highway six miles from Pali. According to the prosecution Mahboob Ali, PW 2 was coming from Udaipur towards Pali in a car, when six miles away from Pali he saw the deceased writhing and rolling in pain, Mahboob Ali stopped the car and on his enquiry the deceased told him that Kania Sagara had fixed the gun at him. According to Mahboob Ali a Road-ways bus was already there and 30-40 passengers were standing near the road. Mahboob Ali went to the Police Station, Pali and loged the first information repo...
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