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Rajasthan Court December 1988 Judgments

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Dec 01 1988

Commercial Taxes Officer Vs. Kotak and Company

Court: Rajasthan

Decided on: Dec-01-1988

Reported in: [1990]76STC4(Raj)

A.K. Mathur, J.1. his revision petition is directed against the order dated 23rd May, 1987, passed by the Rajasthan Sales Tax Tribunal (hereinafter referred to as the 'Tribunal').2. The brief facts giving rise to this revision petition are that a notice was given by the Commercial Taxes Officer under Section 12 of the Rajasthan Sales Tax Act (hereinafter referred to as an 'Act') for reopening of the assessment of the assessee on the ground that the assessee is not entitled to benefit of the exemption granted by the Notification dated 28th March, 1960, issued under Section 4(2) of the Rajasthan Sales Tax Act.3. The case of the assessee was that he purchases the cotton and sends them to the various places and to his office at Bombay for exporting to the foreign buyers. Therefore, he is entitled to the benefit of the Notification dated 28th March, 1960. Similar question came up before this Court also in Bombay Cotton (P.) Ltd. v. State of Rajasthan 1979 RED 233. The Commercial Taxes Offic...


Dec 01 1988

Sattar Mohammed Vs. State of Rajasthan

Court: Rajasthan

Decided on: Dec-01-1988

Reported in: 1989WLN(UC)163

G.K. Sharma, J.1. This appeal from jail has been preferred by Sattar Mohammed against the judgment dt. 21-6-68 passed by the Additional Sessions Judge No 1, Kota by which, he convicted the appellant Under Section 8/18 of the Narcotic Drugs & Psychotropic Substances Act (here in after to be referred as the Act) and sentenced him to 10 years' rigorous imprisonment and a fine of Rs. 1,00,000/- in default of payment of fine, to under go one year's R.L2. ASI Mukhpal Singh along with other Police Constables of P.S. Makbara was on patrolling on 25-3-86 The ASI was given information by tome informant that a person named Abdul Sattar is sitting near the Ice Factory with some drug in, small packets, At this ASI along with Police Constables and Shobba Ram and Abdul Rasheed came to Ice Factory at 10.35 am. He found Abdul Sattar sitting on the coiner of Ice Factory and in presence of these persons search was taken and 14 packets were found in his pocket. On opening these packets he found some narco...


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