Rajasthan Court March 1987 Judgments
Babu and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-31-1987
Reported in: 1987(2)WLN183
Vinod Shanker Dave, J.1. Learned Counsel for the petitioner submits that since challan has been filed beyond a period of 90 days his client is entitled to the benefit of being enlarged on bail under the provisions of Section 167(2), Cr. PC. He submits that benefit of Sunday falling on 90th day cannot be extended to the disadvantage of the accused. In this respect he places reliance on Darshan Singh v. State of Rajasthan 1978 RCC 276 and Powell Nwawa Ogechi v. State (Delhi Administration) 1986 (3) Crimes 577.2. Learned Public Prosecutor on the other side submitted that under the Limitation Act if the date expires on holiday the next date is also counted and, therefore, even if it has been filed on next day of Sunday, limitation should be extended. He places reliance on Mahesh Chand etc. v. State of Rajasthan 1984 RLR 697 and N. Sureya Reddy and Anr. v. State of Orissa 1985 Cr. L J. 939. I have carefully looked into all these cases and am in agreement with the view taken in Darshan Singh...
Tag this Judgment!State of Rajasthan Vs. Raman and Vice Versa
Court: Rajasthan
Decided on: Mar-31-1987
Reported in: 1987(2)WLN454
Ashok Kumar Mathur, J.1. This is a murder reference for confirmation of the death sentence awarded by the learned Sessions Judge, Dungarpur, by his judgment dated 1st October, 1986. The accused-appellant has also preferred the appeal against the aforesaid judgment. The learned Sessions Judge has awarded a death sentence under Section 302 I.P.C. with a fine of Rs. 100/-. He has also convicted accused-appellant under Section 392 I.P.C. and sentenced him to 5 years rigorous imprisonment and a fine of Rs. 500/-, in default of payment of fine to further undergo six months rigorous imprisonment and under Section 354 I.P.C. to one year's rigorous imprisonment. Thus, both are disposed of by a common order.2 The facts giving rise to this case are that on 7-9-1985 a FIR was filed at 7 00 p.m. at Police Station, Sagwara, by PW 1 Ramega r/o Vanori that at 12.00 p.m. when he went to the field for grazing the cattle, at that time his daughter Mst. Shankuntala was at the house. In the evening, at abo...
Tag this Judgment!Simiya Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-31-1987
Reported in: 1987WLN(UC)302
Shyam Sunder Byas, J.1. Accused Simiya was convicted under Section 302 IPC and sentenced to imprisonment for life and a fine of Rs. 100/- in default of the payment of fine to further undergo two months' rigorous imprisionment by the learned Sessions Judge by his judgment dated April 20, 1982. He has come up in appeal and challenges his conviction.2. Briefly stated, the prosecution case, which is short and simple, is that PW 2 Smt. Khetu and her husband Ratna (deceased-victim) were returning to their village Pawa in the noon of June 18, 1981 from Bhisma, where they had gone to collect the payment for the work they had done on the road. When they were passing through the field of one Shersingh, situate in the Ountmariya Ghati, the accused came from behind and asked Patna as to where he was going. Ratna replied that they (he and Smt. Khetu) were going to their house. By that time, the accused came closely to Ratna and struck a blow of his axe on Ratna's head. Ratna fell down with profuse ...
Tag this Judgment!Commissioner of Income Tax Vs. Gumanmal Sushilchand.
Court: Rajasthan
Decided on: Mar-30-1987
Reported in: (1987)65CTR(Raj)204
ORDERBy the Court - This reference under s. 256(1) of the IT Act, 1961, is at the instance of the Revenue to answer the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was justifies in law in holding that as soon as Shri Indramal, partner died on 5-11-1976 the assessee firm was automatically dissolved meaning there by that it was a case of succession and no a change in constitution and that s. 187 of the IT Act, 1961 does not govern the cases of this type ?'2. The assessee firm consisted of three partners constituted by a deed of partnership dt. 14-5-1965. One of the terms of the deed was that the partnership would not stand dissolved on the death of any of its partners. One of the partners Indramal died on 5-11-1976 during the accounting period of the relevant asst. yr. 1978-79. The remaining partners continued the business of the firm admitting some more partners therein. The assessee claimed the making of two assessments, ...
Tag this Judgment!Commissioner of Income-tax Vs. Board Dyeing Company.
Court: Rajasthan
Decided on: Mar-28-1987
Reported in: (1988)66CTR(Raj)123; [1988]171ITR292(Raj); [1988]34TAXMAN128(Raj)
This reference under section 256(1) of the Income-tax Act, 1961, is at the instance of the Revenue to decide the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing the passing of two separate assessments, one for pre-change and the other for post-change period specially when the Tribunal has held that it is a case of change in the constitution of the firm within the meaning of section 187(2) ?'The relevant assessment year is 1979-80. One of the partners of the assessee-firm ritired during the relevant period. The assessee filed two separate returns, one for the period up to the date of retirement and the other for the period thereafter. The assessee claimed that it was a case of dissolution of the firm and, therefore, of succession to which section 188 of the Act applied. The Income-tax Officer rejected the contention and so also the Commissioner of Income-tax (Appeals). In the assessees furthe...
Tag this Judgment!Sampat Mal Lodha Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: [1990]68CompCas612(Raj); 1987(2)WLN1
N.C. Sharma, J.1. By this order, I shall be deciding Criminal Miscellaneous Application No. 87 of 1986 and also Criminal Miscellaneous Application No. 81 of 1986, both filed by Sampat Mal Lodha, under Section 482, Criminal Procedure Code, in one case to quash the cognizance taken by the Judicial Magistrate No. 2, Bhilwara, for the offence under Section 406, Indian Penal Code, against the petitioner in Criminal Case No. 177 of 1986 of this court and in another to quash the cognizance and the entire proceedings in Criminal Case No. 56 of 1984 of the court of the Judicial Magis trate, Bhilwara, as against the petitioner for the offence under Section 14 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act').2. The facts leading to these two applications are that Mewar Textile Mills Ltd. is a company incorporated under the Companies Act, 1956, and is located at Bhilwara. The petitioner, Sampat Mal Lodha, is said to be the managing dir...
Tag this Judgment!Commissioner of Income Tax Vs. Ramachander Banarsidas.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: (1987)65CTR(Raj)297
ORDERBy the Court - This reference is made under s. 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) at the instance of the Revenue to answer the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the firm was dissolved on the death of Shri Ram Kumar, partner on 21-12-1979 and, therefore, two separate assessments should have been made for the two period, meaning thereby upto 23-12-1979 and for the period 24-12-1979 to 25-3-1980 ?'The relevant assessment year is 1980-81. Admittedly this is a case governed by ss. 187 and 188 of the Act as they stand after insertion of the proviso in sub-s. (2) of s. 187 retrospectively with effect from 1-4-1975 by the Taxation Laws (Amendment) Act, 1984. On the facts and in the circumstances of this case, it is clearly a case of succession governed by s. 188 of the Act, since the applicability of s. 187 is excluded by virtue of the proviso to sub-s....
Tag this Judgment!Commissioner of Income Tax Vs. Photo Electric Instruments.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: (1987)65CTR(Raj)249
ORDERBy the Court - This reference is made under s. 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) at the instance of the Revenue to answer the following two questions of law, namely :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was dissolution of the firm on 19-10-1975 on the death of Shri Gopal Singh, one of the partners ?2. Notwithstanding the fact that there was dissolution of the firm on 19-10-1975, whether, the Tribunal was justified in law in holding that provisions of s. 187(2) of the IT Act did not apply even though two of the partners of the existing firm continued to be partners in the new firm constituted by the deed of partnership dt. 1st November, 1975 with retrospective effect from 23rd November, 1975 ?'2. The relevant assessment year is 1977-78. Admittedly this is a case governed by ss. 187 and 188 of the Act as they stand after insertion of the proviso in sub-s. (2) of s. 187 retro...
Tag this Judgment!Commissioner of Income Tax Vs. Assumal Veerumal.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: (1987)65CTR(Raj)301
ORDERBy the Court - This reference is made under s. 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the Act) at the instance of the revenue to answer the following question of law, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no error in the order of the ITO as the firm stood dissolved on the death of Shri Assumal, partner on 11-9-1975 and, therefore, two separate assessments should have been made for the two periods, meaning thereby up to 11-9-1975 and for the period from 12-9-1975 to 30-4-1976 ?'2. The assessee-firm consisted initially of four partners, namely, Assumal, Virumal, Tillomal and Lachmandass having equal shares. On the death of Assumal on 11-9-1975, the remaining three partners constituted a firm with a newly admitted partner Manohar Lal vide partnership deed dt. 21-9-1975. A minor was also admitted to the benefits of the partnership. The assessee filed two separate returns, one for th...
Tag this Judgment!Chanan Singh Sodagar Singh Vs. Commissioner of Income Tax.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: (1987)66CTR(Raj)9
ORDERBy the Court - This is a reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the Act) at the instance of the assessee to answer the following questions of law, namely :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the firm was not dissolved on 12-1-1979, when one of the partners Shri Chanan Singh died ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was only a change in the constitution of the firm and that incomes of both the periods were liable to be clubbed in the hands of the firm, as it was constituted at the time of assessment ?'2. The relevant assessment year is 1979-80. One of the nine partners of the firm died on 12-1-1979. The assessee filed two returns, one for the period ending on 12-1-1979 and other for the remaining period of the assessment year. The ITO took the view that it was merely a case of change in constitution of the old ...
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