Rajasthan Court September 1986 Judgments
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Shekhavati General Traders Ltd. (Now Shekhavati Investments and Genera ...
Court: Rajasthan
Decided on: Sep-18-1986
Reported in: (1987)63CTR(Raj)138; [1987]167ITR116(Raj)
This reference under section 256(1) of the Income-tax Act, 1961, is at the instance of the assessee to answer the following question of law :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of section 80M of the Income-tax Act, 1961, the Income-tax Appellate Tribunal was justified in holding that deduction under section 80M should be given on the net dividend income, i.e., after deducting proportionate expenses ?'The relevant assessment year is 1973-74. The assessee is a limited company. During the corresponding previous year, the assessee received dividend income of Rs. 6,81,643. A deduction of Rs. 3,81,311 was made in accordance with section 80K of the Act and worked out the balance at Rs. 3,00,332. Out of this amount, the Income-tax Officer deducted Rs. 18,300 as expenses giving the net dividend income at Rs. 2,82,032. The Income-tax Officer granted relief in accordance with section 80M of the Act at 60% of this amount, i.e., the net divide...
Dr. Hari Kishan Gupta and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Sep-18-1986
Reported in: 1987(2)WLN630
Guman Mal Lodha, J.1. This is an application under Section 482 Cr. P.C. against the order passed by the Magistrate and upheld by the Sessions Court dated 9-12-1985 and 2-5-1985 in criminal case of 84 of 1984.2. The dispute between the parties i.e. the petitioner Dr. Hari Kishan Gupta and his wife Smt. Pramod Rani on the one hand and Riskant Chaturvedi respondent on the other hand relate to the strained relationship between alleged land lord and tenant. The petitioners are not prepared to treat Chaturvedi as tenant and they alleged that he was family guest in the residential premises in 'C Scheme Jaipur and wanted the apartment to be returned. Since Chaturvedi was not prepared to vacate the premises there were two civil suits, one by Chaturvedi for restraining Mr. Gupta and Mrs. Gupta from evicting him and other one by Mr. Gupta against Chaturvedi for possession from Chaturvedi.3. The parties did not stop with the civil litigation and it appears that on 28-7-1982 Chaturvedi filed a repo...
Ramu Vs. State of Rajasthan
Court: Rajasthan
Decided on: Sep-18-1986
Reported in: 1986WLN(UC)582
Jas Raj Chopra, J.1. This an appeal against the judgment of the learned Session Judge, Sri Ganganagar dated 21-9-178 whereby the learned lower court has held the accused-appellant Ramu guilty of the offence under Section 376 IPC and has sentenced him to four years' ligorous imprisonment.2. The facts necessary to be noticed for the disposal of this appeal briefly stated are that prosecutrix Mst. Vidhya is the daughter of PW 5 Jagraj. It is alleged that on 22-12-1977, at about 10 or 10:30 a.m. She was going to her field from her Dhani situated in 1-E Chhoti. Earlier, they were living at village Fusewala but for the past about three years, they have shifted to village 1-E Chhoti and they were cultivating the field of Gopaldas Vishandass. It is alleged that when she was going from her village to her field, situated near the railway line of Sri Ganaganagar, accused Ramu came there. He lifted her to his field and thers, he fell her down, put off her Salwar and his own underwear and committed...
Shabir Khan and anr. Vs. Mumtaj Khan and ors.
Court: Rajasthan
Decided on: Sep-18-1986
Reported in: 1986WLN(UC)521
Kishore Singh Lodha, J.1. The matter comes up for dictation of the order on the revision filed by the petitioners. Learned counsel for the petitioners-submits that as the suit has already been filed and is pending, he may be granted some-time to obtain permission of the Wak Board, as required by Section 55 of the Wakf Act, and till then the further proceedings may remain stayed. The suit has been filed under Section 92 of the Civil Procedure Code the application has been made for grant of permission by the Court as envisaged by that section. However, since Section 55 of the Wakf Act over rides the provisions of Section 92, CPC the prayer made by the learned Counsel for the petitioners cannot be said to be improper and therefore, I deem it proper to grant him some time to obtain the consent of the Wakf Board, as required by Section 55 of the Wakf Act. Learned counsel for the non-petitioner also has no objection to the grant of time.2. The petitioners are therefore, granted two months ti...
E.S.i. Corporation Vs. Laxmi Misthan Bhandar
Court: Rajasthan
Decided on: Sep-17-1986
Reported in: 1987(2)WLN578
Guman Mal Lodha, J.1. An interesting question of law is involved in this appeal about the nature of service charges of 10% collected and part of it paid to its employees by the respondent M/s Laxmi Misthan Bhandar. The important question is whether this amount is to be included in the wages of the Employees for the purposes of collecting the contribution under the Employees State Insurance Act.2. The ESI Court has held that these service charges cannot be considered as wages for the purpose of ESI contribution.3. In appeal Mr. Gupta has mainly relied upon an ward between the parties, according to which it has not been left discretionary to the management of the respondent to pay or not to pay the whole or part of service charges. It has been directed that 66.6% of the service charges would be paid to the employees. Clause 22 of Section 2 of the ESI read as under:Wages means all remuneration paid or payable in cash to an employee, if the terms of the contract of employment express or im...
Abdul Wahid Vs. State of Rajasthan
Court: Rajasthan
Decided on: Sep-17-1986
Reported in: 1987(2)WLN623
Guman Mal Lodha, J.1. This is a criminal miscellaneous petition No. 410 of 1986. A letter was received by this Court from one Abdul Waheed son of Ramzan Khan Assistant Agriculture Officer, Baran requesting that the investigation of FIR No. 133 of 1986 registered at police station Baran District Kota be directed to be conducted by the Central Bureau of Investigation.2. The appellant's in his representation annexed to this letter to this court has submitted that on 10-4-86 at about 5 p.m. he was informed then his son Maru is being taken in the Police jeep to Hospital and either the SHO himself or his son has shot him dead. A complaint was filed in the Police station on 10-4-1986 and an FIR No. 133 of 1986 was registered for offence under Section 304A of the IPC. The police has ultimately come to the conclusion that the Investigation has revealed that it was a case of suicide by accidental death since the deceased wanted to see the revolver. The investigation was handed over to the CID on...
Parmatma Prasad Dwivedi Vs. B.J. Shahaney Through His Lrs. and anr.
Court: Rajasthan
Decided on: Sep-17-1986
Reported in: 1987(2)WLN686
Surendra Nath Bhargava, J.1. This is plaintiff's second appeal against the judgment and decree passed by Additional District Judge, Kota, confirming the judgment passed by Munsif, Kota and dismissing the suit of the plaintiff appellant, for permanent injunction.2. The plaintiff appellant was appointed as Chief Designer by M/s Instrumentation Limited, Kota, defendent No. 2, by an order dated 18th December, 1964 (Ex. A-2) which contained condition No. 13, Condition No. 13 runs as under:Not with standing anything to the contrary here in before contained, the Company reserves the right to terminate your appointment during the period of training without assigning any reason upon giving you one calendar month's notice in writing on either side;On successful completion of your training your services will be continued, subject to satisfactory performance, and the appointment will be terminable by 3 months notice by the company or pay with allowances as admissible in lieu thereof, during the pe...
Siyaram and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Sep-17-1986
Reported in: 1987WLN(UC)633
Guman Mal Lodha, J.1. This is one of those typical cases where glaring facts have come to light showing how there can be gross abuse of court warraning interference under Section 482, Cr.PC. The short dispute relates to Khasra No. 173 measuring 7 bighas and 3 biswas. The accused petitioners are being prosecuted for the offences under Section 447, 147, 427, IPC committing trespass and taking away the crop cultivated in this land.2. It is not necessary to mention the facts in detail because the crux of the controversy is that on 9-10-1980 the complainant Kalyan filed this complaint that the accused persons Siya Ram and others have committed trespass in his field.3. After hearing Mr. Shekhawat learned Counsel for the petitioner and Mr. Bajpai learned Counsel for the non-petitioner and Public Prosecutor, I find that on 5-9-1980 following injunction was issued by a competent court in favour of Siya Ram and others and restraining Kalyan and others represented by father of Kalyan from enterin...
Union of India (Uoi) Vs. Harphool S/O Onkarji
Court: Rajasthan
Decided on: Sep-15-1986
Reported in: 1987(1)WLN266
Guman Mal Lodha, J.1. This appeal is directed against the judgment of Workmen's Compensation Commissioner dated 27-12-1979 is case No. 28/1977, whereby he awarded Rs. 10,752/-.2. Harphool was serving with the Railway. On 5-9-1977 while he has bitten by some insect. He was admitted in the hospital, and ultimately his leg was amputed for 6' resulting in permanent disability on 70% working capacity.3. Surprisingly enough the Union of India filed this appeal which should have been and could have been avoided. The State wedded to Socialism in preamble of the Constitution should curb and stop such anti workmen & antihumantarian luxury litigation.4. Learned Counsel for the appellant could not point out any serious infirmity in the judgment of Workmen's Compensation Commissioner. 5. The biting by poisonous insect would certainly be injury by accident within Section 3 of the Workmen Compensation Act, since it was during the process of the loading of the stones of the Railway. The accident need ...
E.S.i. Corporation Vs. Jaipur Spinning and Weaving Mills Ltd.
Court: Rajasthan
Decided on: Sep-15-1986
Reported in: 1987(2)WLN333
Guman Mal Lodha, J.1. The Employee's State Insurance Corporation has filed this appeal against the order of the Judge, Employee Insurance Court setting said the order for charging of damages on the petitioners Company M/s Jaipur Spinning and Weaving Mills Limited, Jaipur.2. The petition was preferred by the Company under Section 75 of the E.S.I. Act with the contention that it was complying with the provisions of the Act and never made any default in the payment of contribution. It was pointed out that there was un precedented circumstances beyond its control due to financial losses of Rs. 200 lacs and the textile market all crashed therefore funds were not available. The bankers stopped releasing funds.3. The damages were proposed by the E.S.I. Corporation in 1978 in respect of contributions of January, 1976 to November 1976 and September, 1977 to March, 1978.4. The damages which were levied were challenged in this petition. The Judge E.I. Court accepted the contention of the Company ...
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