Rajasthan Court November 1993 Judgments
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Commissioner of Wealth-tax Vs. Smt. Jyotsana Baid
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: [1994]210ITR767(Raj)
1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated October 20, 1981, in respect of the assessment years 1972-73 to 1975-76 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of Section 7(4) of the Wealth-tax Act, 1957, are procedural in nature and retrospective in operation and, therefore, the same are applicable to the assessment years under consideration ?'2. The point to be determined is whether the provisions of Section 7(4) of the Wealth-tax Act, 1957, which came into force with effect from April 1, 1976, were procedural in nature and retrospective in operation in respect of value of self-occupied property and whether the value in respect of the assessment year 1971-72 was to be adopted for the later years.3. The provisions of Section 7(4) were inserted by Act No. 66 of 1976, with effect from April 1, 1976, which reads as under :'Notwithstanding anything...
Commissioner of Income-tax Vs. Mahesh Transport Service
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: [1994]210ITR550(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated June 28, 1980, in respect of the assessment year 1975-76 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty of Rs. 33,000 levied under Section 271(1)(c) of the Income-tax Act, 1961 ?'2. The brief facts of the case are that the assessee is a Hindu undivided family and is deriving income from plying buses and has shown loss of Rs. 13,036 in the return submitted to the Income-tax Officer. The final assessment was made on the figure of Rs. 19,842, There was a difference of Rs. 32,875 and, besides this, in the course of the assessment proceedings, the Income-tax Officer found that the assessee had not maintained any log book for day-to-day running of the buses. No consumption register for fuel and spare parts was maintained on a day-to-day basis and no vouchers have been produced before the Income-tax O...
Commissioner of Income-tax Vs. Associated Soap Stone Distributing Co. ...
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: [1994]210ITR661(Raj)
V.K. Singhal, J.1. The following question of law has been referred by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1975-76 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that since the award was not made the rule of court in the year under consideration, the interest amount of Rs. 29,312 had not accrued to the assessee and could not be brought to tax in its hands ?'2. The brief facts of the case are that while examining the balance-sheet submitted by the assessee, a note was given by the assessee's auditor that a sum of Rs. 1,28,296.24 receivable from Messrs. Podar Trading Company (P.) Ltd. in respect of the debt Rs. 67,450 and interest and compensation of Rs. 60,880. The company has referred the matter for arbitration and as per the award dated October 28, 1974, of the arbitrator, Shri A. A. Kala, the company was to receive Rs. 92,415.67 as principal amount and...
Commissioner of Income-tax Vs. Yamatake Honeywell Co. Ltd.
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: (1994)119CTR(Raj)347; [1994]210ITR470(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated May 23, 1983, in respect of the assessment year 1976-77 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the absence fee of Rs. 47,428 was not taxable in the hands of the assessee as a revenue receipt and also in further holding that tax paid by the Indian company on behalf of the assessee could not be grossed up and included in the income of the assessee ?'2. The facts of the case are that the assessee is a non-resident company and it entered into an agreement with an Indian company, Messrs. Instrumentation Ltd., Kota. According to the said agreement, the assessee-company was to send the technicians/employees to India to assist the Indian company in the manufacture of licence products and parts. During the relevant accounting period, Messrs. Instr...
Rajasthan State Road Transport Corpn. Vs. Babu Lal Sharma and anr.
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: [1995(70)FLR241]; (1995)IILLJ222Raj
G.S. Singhvi, J.1. Award dated July 23, 1993 passed by the Labour Court, Rajasthan, Jaipur, in Case No. LCR 413 of 1989 has been challenged in this writ petition. The petitioner has prayed that the said award be quashed and set aside.2. The facts of the case are that respondent No. 1, Babu Lal Sharma, was appointed as driver in the service of the Rajasthan State Road Transport Corporation Ltd. on August 23, 1986. His service was terminated on January 8, 1987. He was again appointed as driver on daily wages basis with effect from May 11, 1987. Once again his service was terminated on April 19, 1988. A dispute was raised by the transport workers' union against the termination of service of respondent workman. When the parties failed to arrive at a settlement. Conciliation Officer submitted a failure report to the Government. Thereafter, the Government issued notification dated October 26, 1989 in exercise of its power under Section 10(1)(c) of the Industrial Disputes Act, 1947 and made a...
Polar Marmo Agglomerates Ltd. Vs. Union of India (Uoi)
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: 1994(73)ELT536(Raj); 1994(1)WLC222; 1993WLN(UC)377
Milap Chandra Jain, J.1. This writ petition has been filed for quashing the show cause notice dated October 14,1991 (Annexure 5) and demand notice dated October 25, 1991 (Annexure 7), for declaring that Item No. 2504 of Chapter 25 of the Schedule appended to the Central Excise Tariff Act, 1985 (In short 'Act of 1985') is ultra vires of the charging Section 3 read with Section 2(f) of the Central Excises and Salt Act, 1944 (In short 'Act of 1944') and for holding that preparation of agglomerated marble slabs/tiles do not involve manufacturing process and no excise duty is leviable on them and, in the alternative, for holding that agglomerated marble slabs and tiles are exigible to excise duty under Item No. 2504.21 and 2504.31 and not under Item No. 68.04 of the said Schedule.2. The case of the petitioner is thus. It is engaged in the business of manufacturing marble agglomerated slabs/tiles. They are made from lumps/chips of naturally excavated marble which are purchased from market. T...
Dr. Mahendra Kumar Bhadu Vs. the State of Rajasthan and ors.
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: 1994(3)WLC126; 1993WLN(UC)433
N.L. Tibrewal, J.1. The restricted number of seats of various disciplines specialities in Post-Graduate Medical Courses in MD/MS deprive several students to get admission or the speciality of their choice on merit. So, whenever a vacancy occurs due to non-joining or resignation by a student, the candidates who failed to get admission or the speciality of their choice on merit rush to this Court under Article 226 of the Constitution. The present petition depicts the same problem. This Court often comes across such problem and it needs proper guidelines in the matter.2. Post-graduate medical degree course is a technical/academic course of super speciality, where emphasis had always been on merit, In Dr. Dinesh Kumar v. Motilal Nehru Medical College, Allahabad (1986) 3 SCC 726: it was observed that if you want to produce doctors, who are MD or MS, particularly Surgeons, who are going to operate upon human beings, it is of utmost importance that the selection should be based on merit. Lear...
Kailash Gupta and ors. Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: 1994(3)WLC373; 1993WLN(UC)280
A.K. Mathur, J.1. All these writ petitions involve common questions of law and facts, therefore, they are disposed of by this common order.2. For the convenient disposal of all these writ petitions the facts given in the case of Kailash Gupta and Ors. v. State of Rajasthan and Anr. (S.B. Civil Writ Petition No. 978 of 1992) are taken into consideration.3. The petitioners by this writ petition have prayed that by an appropriate writ, order or direction the Rajasthan Public Service Commission, Ajmer may be directed to allow the petitioners to apply for the posts of Agriculture Officers advertised by the Rajasthan Public Service Commission vide Advertisement No. 9/91-92. It is also prayed that the Condition No. 6 of the Information Booklet published by the Rajasthan Public Service Commission, requiring the candidates to possess the qualifications on 28.2.1992 may be quashed.4. The petitioners were students of M. Sc. (Agriculture), Final Semester, Rajasthan College of Agriculture, Udaipur ...
Bhojmal Vs. the District Transport Officer
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: 1994(1)WLC722; 1993WLN(UC)274
N.L. Tibrewal, J.1. The petitioner has filed this petition under Article 226 of the Constitution, impugning the validity of the assessment order and the notice of demand served on him, requiring to pay Special Road Tax by the respondent-District Transport Officer, Tonk.2. The Rajasthan Motor Vehicles Taxation Act, 1951 (hereinafter referred to as 'the Act, 1951') was enacted to provide for the imposition of, tax on motor vehicles throughout Rajasthan. Special Road Tax is levied Under Section 4-B, in addition to the tax and surcharge on all transport vehicles at the rates fixed by the State Government by notification in the Official Gazette not exceeding the maximum rates specified in Schedule 'A'. At the out-set, it may be stated that the vires of Section 4-B and the rates of Special Road Tax fixed by the State Government by notification have not been challenged in the present writ petition.3. The assessment order, as well as, the demand notice have been challenged mainly on three grou...
Chamker Singh Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Nov-10-1993
Reported in: 1993WLN(UC)597
Rajendra Saxena, J.1. This revision petition has been filed against the judgment dated 6.1.1993 passed by the learned Addl. Sessions judge No. 2, Hanumangarh in Cr. Appeal No. 10/91, whereby he confirmed the conviction and sentence recorded by the learned Chief Judicial Magistrate, Hanumangarh by his judgment dated 21.7.1990 for the offences under Sections 279 & 304A I.P.C. sentencing the petitioner to two months' rigorous imprisonment and a fine of Rs. 200/- in default to further under go simple imprisonment for 15days under the first count and to one year's simple imprisonment and a fine of Rs. 1000/-: in default to further under go one month's simple imprisonment for the second count. The learned Additional Sessions Judge, however, acquitted the petitioner for the offence under Section 337 I.P.C.2. Succinctly stated the prosecution case is that on 24.4:1983 at about 8.30 p.m. near Kishanpura Addna, tractor No. HRM 1999, which was being driven by Kalu Ram, came to a halt because the ...
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