Rajasthan Court March 1987 Judgments
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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 ...
Board of Revenue Vs. Todar Mal JaIn and ors.
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: 1987(1)WLN620
Gopal Krishna Sharma, J.1. By this reference the Registry, Board of Revenue has moved this Court to take action against Todar Mal Jain Printer and Publisher, Rajasthan Patrika Daily, Editor Rajasthan Patrika Daily, Managing Director, Rajasthan Patrika Daily and Local Editor, Rajasthan Patrika for committing the offence of Contempt of Court.2. Seven appeals were pending in the Board of Revenue for Rajasthan Ajmer and those appeals were being heard by Single Bench constituted by Hon'ble Shri Shobha Lal M. Dashora. The arguments were heard in those appeals on 20-3-1986 and judgment was reserved in ail those cases. On 21-3-1986 a complaint was filed by Shri Todar Mal Jain, Competent Authority (Urban Land Ceiling) Ajmer, respondent No. 2 in all these 7 appeals. A news item also appeared in the Daily News Paper 'Rajasthan Patrika' dated 24-3-1986 at page No. 1 column 3 of the last page under the heading:. 3. The learned member of the Board of Revenue, Shri Shobha Lal M. Dashora, took judicia...
B.C. JaIn and Sons Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: 1987(2)WLN254
Mahendra Bhushan Sharma, J.1. An important question of law is involved in the present Criminal Misc. Petition as to whether the provisions of Section 12A and 12AA of the Essential Commodities (Special Provisions) Act, 1981 (for short 'the Special Provisions Act') will apply even to such of the cases where the contravention of any order made under Section 3 of the Essential Commodities Act, 1955 (for short the 'E.C. Act') was committed before coming into force of the Special Provisions Act?2. The Petrol Pump, M/s B.C. Jain and Sons at Baran was inspected by the Inspector of Supply Department on January 20, 1980 At the time of said inspection some irregularities in maintaining the registers were detected by the Inspector and a complaint was filed by him before the learned Chief Judicial Magistrate, Kota on June 15, 1983 The learned Chief Judicial Magistrate issued summons on the same day to the accused-petitioners. The accused-petitioners filed the revision petition before the learned Se...
Meena Singh Alias Manna Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: 1987WLN(UC)354
Kishore Singh Lodha, J.1. I have heard the learned Counsel for the petitioner and the leared Public Prosecutor.2. The petitioner Meena Singh alias Manna Singh was convicted for offences under Sections 325, 324 and 323 IPC by the learned Munsif & Judicial Magistrate, Hanumangarh by his judgment dated 21-1-1983. He was sentenced to nine month's R.I. and a fine of Rs. 500/- under the first count, six month's R.I. under the second count and three month's R.I. under the third count. However, on appeal the learned Addl Sessions Judge acquitted him of the offence under Section 325 IPC but maintained the convictions under Sections 324, 323 IPC and reduced the sentence to three months S.I. under each of the counts. Aggrieved of this the petitioner has come np in revision.3. The learned Counsel for the petitioner has not challenged the convictions of the petitioner under Sections 324, 323 IPC but has only prayed that the sentences awarded to the petitioner may be set aside and he may be given th...
Dhan Raj Hari Ram Vs. Nagar Parishad
Court: Rajasthan
Decided on: Mar-27-1987
Reported in: 1987WLN(UC)395
1. These revisions under Section 397 Cr. PC against the order dated 5th February, 1981, passed by Shri Jagat Singh, Additional Sessions Judge No. 1, Bharatpur, in Criminal Misc. Case No. 35/78.2. All the three criminal revisions have been decided by one common judgment and therefore, I have accepted the request of the learned counsel for the parties to decide S. B. Criminal Revision Petition No. 143, 144 & 112/1981 by a common hearing and one common judgment.3. The crux of the matter in all the 3 cases is that Cigratte Packets were being taken and at the octori post the octori was not paid. The nonpayment of the octori was taken note of by the Municipal Board and the Municipal Board thereupon seized the goods.4. In all the three cases certain boxes containing Cigrattes were seized by the Municipal Authorities on the ground that there has been non-payment and evasion and avoidance of octroi duty.5. The petitioner then filed an application before the Chief Judicial Magistrate for the pur...
Nanda Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-26-1987
Reported in: 1987(2)WLN251
Mahendra Bhushan Sharma, J.1. The accused appellant has been convicted by the learned Additional Sessions Judge, Jhalawar under his judgment dated December 19, 1986 under Section 376, IPC and has been sentenced for the said offence to undergo seven years rigorous imprisonment and to pay a fine of Rs. 500/-. In default of payment of fine to further undergo six months' rigorous imprisonment. The accused has further been convicted for offence under Section 341, IPC and has been sentenced to undergo 15 days rigorous imprisonment.2. The case of the prosecution is that Shamshad Begum is a girl aged about 12 years. She is the daughter of Shabbir Ali (P.W 2) and Smt. Jamila (P.W. 3). On February 3, 1985 Shamsad Begum (P.W. 1) had gone at about 10.00 a.m. to the jungle to graze a she buffalo. It is alleged that the accused appellant along with one other person arrived there. The accused appellant felled her on the ground and caught her by both hands and his companion committed rape on her. Then...
Sanwar Mal Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Mar-26-1987
Reported in: 1987(2)WLN575
Mahendra Bhushan Sharma, J.1. In the Misc. Petition the order of the learned Assistant Collector and Executive Magistrate, Chirawa date March 9, 1987 has been challenged. Under the said order the learned Executive Magistrate held that his predecessor has not pronounced the order and as such it does not amount to judgment.2. It appears that a case under Section 145 Cr. P.C. was pending in the Court of Assistant Collector-cum Executive Magistrate, Chirawa. The Presiding Officer had received his transfer order on February 18, 1987 though in the impugned order the date of transfer order has been stated as February 10,1987. The final arguments were heard in the case on February 12, 1987 and the case was adjourned to February 21, 1987. But on February 18, 1987. It appears that the Presiding Officer was to be relieved and, therefore, he drew an order-sheet that the judgment has been written, signed and has been sealed in an envelope. It was also mentioned that the successor will pronounce the...
State of Rajasthan Vs. Manak Chand Manoj Kumar
Court: Rajasthan
Decided on: Mar-25-1987
Reported in: 1987(2)WLN258
Guman Mal Lodha, J.1. This a criminal revision petition under Section 397 against the judgment dated 9-4-1983 passed by the learned Additional Sessions Judge, Kota in Sessions Case No. 8 of 1982.2. The respondent M/s Manak Chand Manoj Kumar filed an appeal in the court of Sessions Judge, Kota against the order of learned District Magistrate in respect of the order passed by him under Section 6A of the Essential Commodities (Special Provisions) Act, 1981. The said appeal was transferred to the court of Additional Sessions Judge No. 2, Kota for decision according to law.3. The State of Rajasthan took a preliminary objection that the Act of 1981 has come into force 1-2-1982 and after commencement of the said Act the appeal is to be heard and decided in accordance with Section 6C of the Act of 1981 and the said appeal is to be decided by the State Government. Inspite of the objection the Sessions Judge did not pass any order holding that the appeal is not maintainable, but he decided the o...
Chhote Lal and anr. Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Mar-25-1987
Reported in: 1987(2)WLN494
Guman Mal Lodha, J.1. These two criminal revision petitions under Sections 397 and 401 of the Criminal Procedure Code are directed against the judgment of Additional Sessions Judge, Kota dated 13-12-1982 in appeal No. 11/82 Chhotelal v. State against the judgment of Munsif and Judicial Magistrate, Kota City (North), Kota dated 27-9-1980 in Criminal Case No. 53 of 1980 State v. Chhotelal Ram Narain under Section 7/16, P.F.A Act.2. Both the cases arise from the same judgment and therefore, I have accepted the joint request of learned Counsel for the parties as well as Public Prosecutor that they must be heard and decided by a common judgment.3. The adulteration in the present case is of chilies and the chemical report of the Public Analyst certifying that it is adulteration would not be challenged in any manner in this court or in the lower court. The question is whether in such case of adulteration where as per the finding of both the lower courts Chhotelal was doing the business in the...
Dargah Committee, Ajmer Vs. Smt. Hamida Banu and anr.
Court: Rajasthan
Decided on: Mar-24-1987
Reported in: AIR1988Raj169; 1987(2)WLN895
D.L. Mehta, J.1. These two appeals arise out of the judgment and decree dt. 28th Oct., 1976 passed by the learned District Judge, Ajmer in Civil Suit No. 18/73. Plaintiff Dargah Committee instituted a suit against the defendants and prayed therein that the plaintiff Dargah Committee may be declared as the Manager and Mutwalli of the Wakf properties after the death of Mumtaz Begam. A further declaration was sought that it may be declared that the defendant 1 is not the owner of the property No. 5. Decree was also sought against the defendant No. 2 in respect of the properties Nos. I to 5. A decree for rendition of account was also sought for. In para 4 of the plaint it has been mentioned that in the light of the Government deed, Ex. 1, the line of succession is as under : --a) After the death of Shri Mohd. Ali his eldest son was to act as Manager, Mutwalli, after his son it would devolve on his lineal discendants. b) In absence of a son, his wife Smt. Sher Bano was to act as Manager, Mu...
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