Rajasthan Court May 1988 Judgments
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Gajanand Poonam Chand and Brothers Vs. Commissioner of Income-tax.
Court: Rajasthan
Decided on: May-06-1988
Reported in: (1988)73CTR(Raj)255; [1988]174ITR346(Raj); [1988]39TAXMAN104(Raj)
J. S. VERMA C.J. - This common order shall dispose of both the above references, which relate to the same assessee. Reference No. 1 of 1982 relates to the assessment years 1974-75 and 1978-79, while Reference No. 2 of 1982 relates to the assessment year 1979-80.At the instance of the assessee the Tribunal has referred under section 256(1) of the Income-tax Act, 1961, a common question of law arising out of the Tribunals order in respect of the above assessment years, for the decision of this court.The question of law as framed in Reference No. 1 of 1982 is as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in sustaining the disallowance of Rs. 8,506 and Rs. 10,720 pertaining to the assessment years 1974-75 and 1978-79, respectively, under section 40(b) of the Income-tax Act, 1961 ?'The question of law as framed in Reference No. 2 of 1982 is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law i...
Gajanand Poonam Chand and Bros. Vs. Commissioner of Income Tax
Court: Rajasthan
Decided on: May-06-1988
Reported in: 1988(2)WLN158
Jagdish Sharan Verma, C.J.1. This common order shall dispose of both the above references, which relate to the same assessee. Reference No. 1/82 relates to assessment years 1974-75 and 1978-79, while reference No. 2/82 relates to assessment years 1979-80.2. At the instance of the assessee the Tribunal has referred under Section 256(1)of the income-tax act, 1961 a common question of law arising out of the tribunal's order in respect of the above assessment years, for the decision of this court.3 The question of law as framed in Reference No. 1/82 is as under:Whether, on the facts and in the circumstances of the case, the Tribunal was right in sustaining the disallowance of Rs. 8,506/-and Rs. 10,720/- pertaining to the assessment years 1974-75 and 1978-79 respectively under Section 40(b) of the Income Tax Act, 1961?The question of law as framed in Reference No. 2/82 is as following:Whether, on the facts and in the circumstances of the case the Tribunal was right in law in holding that in...
Ganga Ram Vs. State of Rajasthan
Court: Rajasthan
Decided on: May-06-1988
Reported in: 1988WLN(UC)469
V.S. Dave, J.1. After arguing for some time on merits, learned Counsel for the petitioner prssed this revision petition only on the point of sentence and in my opinion rightly so, since there is concurrent finding of fact. The submission of the learned Counsel for petitioner for his contention about reduction of sentence is that the offence relates to prior to the amendment in law when there was no mandatory provision of minimum sentence and at that point of time there was no bar for dealing such cases under the provisions of the Probation of Offenders Act. It is submitted that in this case the sample was taken on January 21, 1976, and it is past more than 12 years that the accused has been facing trial. The submission of the learned Counsel is that pendency of the case for such a long time has resulted in complete financial wreckage of the petitioner. It is submitted that the petitioner was a hawker who was carrying a small quantity of milk in a cane on his cycle and that he is a poor...
National Insurance Company Vs. Jamna Bai and ors.
Court: Rajasthan
Decided on: May-06-1988
Reported in: 2(1988)ACC611
N.M. Kasliwal, J.1. All these appeals are disposed of by one single order as identical questions are involved in all these cases. Three claim petitions were filed in respect of death of three persons under Section 110-A of the Motor Vehicles Act, 1939. The claimants also, submitted an application under Section 92-A of the Act for awarding interim compensation. Learned Tribunal awarded Rs. 15,000/- each to the claimants in all the three petitions. Three appeals No. 98/1986, 100/1986, 199/87 have been filed by the National Insurance Company against the order of the tribunal in all the three cases. Appeal No. 198/87 has also been filed against an order passed by the tribunal which is covered by Appeal No. 100/1986.2. Learned Counsel for the appellant submitted that in the insurance policy the labour, who died in the accident were not covered and as such even under no fault liability no compensation could have been awarded to the claimants. Learned Counsel for the appellant, however, conce...
Commissioner of Income-tax Vs. Sri Krishna Re-rolling Mills
Court: Rajasthan
Decided on: May-05-1988
Reported in: (1988)70CTR(Raj)175; [1989]175ITR366(Raj); 1988(2)WLN128
J.S. Verma, C.J.1. This reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue is to answer the following question of law, namely :'Whether, on the facts and in the circumstances of the case, there should be two assessments, one for the period April 1, 1973 to July 27, 1973, and the other for the period July 28, 1973 to March 31, 1974, or one assessment under the Act ?'2. The relevant assessment year is 1974-75 for which the previous year ended on March 31, 1974. The assessee-firm, Sri Krishna Re-rolling Mills, Jaipur, comprised six partners and was constituted by a partnership deed dated November 25, 1965 (annexure 'A'). One of the terms in the partnership deed was that the firm shall not be dissolved by the death or retirement or insolvency of any of the partners ; and on the death of any partner, the surviving partners will include the heir or legal representative of the deceased partner as a partner in that firm. Two of the partners of this firm,...
Vijay Raj Sharma Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: May-05-1988
Reported in: 1988WLN(UC)162
1. The petitioner by this writ petition, has sought for a writ of mandamus that the respondents may be directed to determine and pay his Pension and his arrers of pension from the date he has retired.2. It is unfortunate case, the petitioner was serving in the Govt. Service and retired from the Govt. Service as UDC on 30-11-1974. He got the provident fund amount a sum of Rs. 13,000/- in February, 1975. On January 21, 1975 he gave an option to opt for the pension in the prescribed form and same was accepted. But his pension has not been determined till this date. He has been going from pillar to post for his pension but without any result. Therefore, he has approached this Court for a writ of mandamus.3. The respondent, State, has filed a reply and submitted that his service record was lost in the Collectorate and attempt is being made to complete his service record from the place where he has remained posted in Rajasthan. They have not given any time bound programme that on what date t...
Bhaguram Alias Bhagaram Vs. State of Rajasthan
Court: Rajasthan
Decided on: May-05-1988
Reported in: 1988WLN(UC)402
K.S. Lodha, J.1. This is a second application for bail and suspension of sentence on behalf of the appellant Bhagu Ram alias Bhagaram. An alternative prayer has also been made for temporary bail on the ground that the 'muklava' ceremony of the two daughters of the appellant, namely Mohani and Patasi is going to be performed on May 13, 1988 and on that occasion his presence should be necessary.2. So far as the question of suspension of sentence till the pendency of the appeal is concerned, his application had already been rejected earlier on July 23, 1987 and we do not find any fresh ground for such suspension.3. How ever, looking to the fact that the 'muklava' ceremonies of the daughters of the appellant are going to be performed on May 13, 1988, we are inclined to grant him temporary bail.4. We, therefore, direct that the appellant Bhaguram alias Bhagaram shall be released on bail upto May 10, 1988 on his furnishishing a personal bond in the sum of Rs. 10,000/- (Rupees ten thousand on...
Shambhu Bharti S/O Ranga Bharti Vs. State of Rajasthan
Court: Rajasthan
Decided on: May-05-1988
Reported in: 1988WLN(UC)459
K.S. Lodha, J.1. This is a third application for bail on behalf of the petitioner Shambhu Bharti. He is being prosecuted for an offence under Section 376 IPC. His first application was rejected by this Court on 15-7-1987 observing that at that stage the Court was not inclined to grant bail. The second application was also rejected on 5-2-1988 because it was found that the prosecutrix had not been examined at that stage and that the case was fixed for the prosecution evidence on 28-3-1988. The prosecutrix may be examined on that day, direction was given to the learned Public Prosecutor to see that the prosecutrix is examined. It was also observed that the date fixed was a little far off, and the petitioner would be free to move an application for fixing an earlier date for the examination of the prosecutrix. The learned Counsel submits that an application was moved but the date was not changed. On 28 3-1988, the prosecutrix is alleged to be present but the matter could not be taken up a...
Commissioner of Income-tax Vs. Krishna Salt Works
Court: Rajasthan
Decided on: May-04-1988
Reported in: [1990]185ITR452(Raj)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, 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 justified in upholding the finding of the Appellate Assistant Commissioner that, on the death of a partner, Shri Krishna Pasari, there was a dissolution of the firm and, therefore, there could be two separate assessments for the two periods ?'The relevant assessment year is 1975-76.2. One of the partners of the assessee-firm died during the relevant accounting period. The assessee, therefore, contended that two assessments were required to be made, one for the period up to the death of the partner and the other for the period subsequent to it, because it was a case of succession governed by Section 188 of the Act and not a mere change in the constitution of the firm to which Section 187(2) applies. The case is admittedly governed by the proviso inserted in Se...
Babu Lal Vs. State of Rajasthan
Court: Rajasthan
Decided on: May-03-1988
Reported in: 1988WLN(UC)168
Surendra Nath Bhargava, J.1. This is an appeal against the judgment of learned Sessions Judge, Sikar, convicting and sentencing the accused appellant as under:under Section 302 IPC -- Imprisonment for life and a fine of Rs. 1000/-, in default of payment of fine, further RI for 3 months;under Section 450 IPC -- 5 years RI and a fine of Rs. 500/- in default of payment of fine, 2 months RI.2. Ram Lal PW 1 submitted a written report (Ex. P. 2) at about 9-15 a.m. on 17-3-1984, stating that when after the end of Holi, in the mornine at about 4 a.m. people were enjoying by playing 'Chang' and were drinking, there was some altercation between the complainant Ram Lal and Banshi. His brother Jassa Ram(deceased) rushed towards his 'Guawadi', who was followed by Babu Lal (appellant), Dhada Ram, Banshi Ram and Sumer s/o Suena Meena. Banshi Ram and Sumer were empty handed, Dhada Ram was having a Lathi in his hand, and Babu Lal was having an 'axe'. Sumer and Dhada Ram scuffled with Jassarm. Babu Lal ...
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