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Rajasthan Court November 1993 Judgments

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Nov 10 1993

Radmal and ors. Vs. the State of Rajasthan and ors.

Court: Rajasthan

Decided on: Nov-10-1993

Reported in: 1994(1)WLC229; 1993WLN(UC)502

Y.R. Meena, J.1. This Miscellaneous petition under Section 482 Cr.P.C. is directed against the order of the learned Addl. District & Sessions Judge No. 2, Ajmer, dated 29.7.91, whereby he has rejected the revision petition of the petitioner on the ground that it is an interlocutory order.2. The impugned agricultural land bearing khasra numbers 835, 836, 837, 838, 839, 293 and 473 in village land in Tehsil Kishangarh measuring 48 Bighas, is the Khatedari land of Shri Dev Narain Ji Maharaj and it was Khudkast of Shri Dev Narainji Maharaj and it was Khudkast of Shri Dev Narainji Maharaj since Samvat 1752, through its pujaris, The seva-puja of the temple is performed by respondents No. 2 and 4, and their ancestors since inception when the temple constructed. The impugnal Agricultural land is attach with the aforesaid temple. It was in the possession of the non-petitioners who are performing seva-puja of the temple. Mainly the Gurjar Community is the worshipers of Shri Dev Narainji Maharaj ...


Nov 09 1993

Commissioner of Wealth-tax Vs. Seth Gokui Dass Pradeep Kumar (No. 2)

Court: Rajasthan

Decided on: Nov-09-1993

Reported in: [1994]210ITR403(Raj)

V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated February 10, 1982, in respect of the assessment years 1974-75 and 1975-76, under Section 27(1) of the Wealth-tax Act, 1957 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding that the order of the Commissioner of Wealth-tax (Appeals) holding that the Wealth-tax Officer should have made necessary adjustments in respect of outstanding dues of Rs. 59,000 and Rs. 1,11,048 which could not be realised by the firm, Messrs. Raichur, while working out the value of the assessee's share in the said firm and accordingly allowing relief of Rs. 85,024 (Rs. 29,500 + Rs. 55,424) equivalent to 50 per cent. share of the assessee in the firm ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that gratuity liability is an ascertained liability and, therefore, the same should be...


Nov 09 1993

Commissioner of Income-tax Vs. Rashmikant Durlabhji

Court: Rajasthan

Decided on: Nov-09-1993

Reported in: [1994]210ITR432(Raj)

V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated September 11, 1981, in respect of the assessment year 1977-78 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the partial partition was valid ?'2. The brief facts of the case are that there was a Hindu undivided family comprising Rashmikant Jain as karta, Smt. Sumedha, wife, and master Mehul (minor son), and Kumari Monish (minor daughter). The assessee-Hindu undivided family filed its return for the assessment year 1977-78 on June 21, 1977, in which below the computation chart the following note was given : 'that there was a partial partition on April 1, 1976, of Rs. 3,05,000 amongst the members of the Hindu undivided family. As such, order under Section 171 may be passed'. The Income-tax Officer issued notices to the other members of the Hindu undivided fa...


Nov 09 1993

Golcha Properties Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Rajasthan

Decided on: Nov-09-1993

Reported in: (1994)122CTR(Raj)90; [1994]209ITR80(Raj)

V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated June 18, 1982, in respect of the assessment year 1975-76 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of Section 144B of the Income-tax Act, 1961, which came into effect from January 1, 1976, are procedural in nature and, therefore, they had retrospective effect andwere applicable to all assessments pending on January 1, 1976, irrespective of the year of assessment 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the assessee's claim that realisation made by the official liquidator for running the business for the beneficial winding up of the company in view of the provisions made by the Companies Act as well as the order passed by the Hon'ble Company Judge, Rajasthan High Court, were not liable to tax under the Income-tax Act,...


Nov 09 1993

Rajasthan State Warehousing Corporation Vs. Commissioner of Income-tax

Court: Rajasthan

Decided on: Nov-09-1993

Reported in: (1994)119CTR(Raj)369; [1994]209ITR271(Raj)

V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated July 16, 1986, in respect of the assessment year 1977-78 under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case and the business of the assessee being one and indivisible, the Tribunal was right in law in holding that the expenses have to be allocated in the same percentage as the different sources of income and are not to be allowed in entirety as allowed by the Commissioner of Income-tax (Appeals) after following decisions noted in paragraph 11 of the order dated January 31, 1985, for the assessment years 1974-75, 1975-76 and 1980-81 ?' 2. The brief facts of the case are that the assessee is a State Government-owned Corporation which derives its income from letting out of warehouses. It also earned income from interest and administrative charges for procurement of foodgrains which work was done by the a...


Nov 09 1993

Smt. Raj Rani Vs. the Collector (Land Record) and anr.

Court: Rajasthan

Decided on: Nov-09-1993

Reported in: 1994(3)WLC672; 1993WLN(UC)403

G.S. Singhvi, J.1. This case is illustrative of the casual and perfunctory approach of the departmental authorities while dealing with the cases of dependents of the deceased Government servants for appointment in the Government service in accordance with the provisions of the Rajasthan Recruitment of the Dependents of Government Servants Dying while in Service Rules, 1975. Petitioner's father late Shri Satya Narain Choudhary was serving as Patwari in district Ajmer and was posted in Tehsil Beawar at the time of his demise on 4.11.91. Shri Satya Narain Choudhary had only one issue, namely, the petitioner and he was survived by widow Smt. Shimla Devi, mother of the petitioner. Petitioner is married to Shri Ajay Choudhary out she has been living with her mother.2. Petitioner passed Secondary Examination in the year 1986 from the Board of Secondary Education, Rajasthan Ajmer. She passed Higher Secondary Examination from the same Board in the year 1987. She did her graduation in the year 1...


Nov 08 1993

State of Rajasthan Vs. Ganesh Das and ors.

Court: Rajasthan

Decided on: Nov-08-1993

Reported in: 1995CriLJ25

Milap Chandra Jain, J. 1. The aforesaid reference has been submitted by the learned Additional Sessions Judge, Churu under Section 366(1), Cr.P.C. in respect of his judgment dated April 18, 1992 by which he has passed sentence of death against the accused Rajudas and Mahaveer. The aforesaid Jail Appeals Nos. 167/92 and 168/92 have filed by the accused Rajudas and Mahaveer and the Criminal Appeal No. 292/ 93 has been filed by all the four accused persons against the said judgment of the learned Additional Sessions Judge, Churu. By the said judgment, four accused persons have been convicted and sentenced as follows:Sections of I. P. C. under which Sentence Awarded convicted A. APPELLANT GANESH DAS. 302, I.P.C. Life imprisonment302/34, I.P.C. Life imprisonment302/120B, I.P.C. Life imprisonment449, I.P.C. Life imprisonment307, I.P.C. 10 years' rigorous imprisonment.326/34, I.P.C. 7 years' rigorous imprisonment.324, I.P.C. 1 year323, I.P.C. 1 month's simple imprisonment.B. APPELLANT RAJU DA...


Nov 05 1993

Himmat JaIn Vs. the State of Rajasthan and ors.

Court: Rajasthan

Decided on: Nov-05-1993

Reported in: AIR1994Raj53; 1994(3)WLC360

K.C. Agrawal, C.J.1. This is a petition' filed under Article 226 of the Constitution of India by Himmat Jain for the following main reliefs : --'(1) that the orders of the Board of Revenue dated 13-9-1988 (Annex. 5), the Revenue Appellate Authority, Udaipur dated 31-l-1986(Annex. 3) and that of the Sub-Divisional Officer (Land Conversion-II), Udaipur dated 3-1-1985 (Annex, 2) be quashed; and necessary permission be given to the petitioner for conversion of the land; and (2) that the acquisition proceedings and the notifications issued under Sections 4 and 6 of the Land Acquisition Act be quashed.' 2. The petitioner filed an application under Rule 6 of the Rajasthan Land Revenue (Allottment, Conversion and Regularisation of Agricultural Land for Residential and Commercial Purposes in Urban Areas) Rules, 1981 (hereinafter to be referred as 'the Land Conversion Rules of 1981') for conversion of his land situated in old Araji No. 200/1, 200/ 2 and 203 (New Araji No. 34) at village Sawinak...


Nov 05 1993

Rajasthan Wool Processors and ors. Vs. Income-tax Officer

Court: Rajasthan

Decided on: Nov-05-1993

Reported in: [1994]210ITR124(Raj)

Y.R. Meena, J.1. By this petition, the petitioners have prayed that the criminal proceedings in consequence of complaint No. 59 of 1987 filed by the Income-tax Officer, 'A' Ward, Bikaner, be quashed.2. Income-tax Officer, 'A' Ward, Bikaner, has filed a complaint against the accused petitioners in the year 1987 in the Court of the Chief Judicial Magistrate (Economic Offences), Rajasthan, Jaipur, stating therein that petitioner No. 1 is the partnership firm and petitioners Nos. 2 to 9 are its partners and they are carrying on the business in the name of a firm, Messrs. Rajasthan Wool Processors at Bikaner. During the assessment year 1983-84, the abovementioned firm had submitted its income-tax return on March 3, 1984, stating therein that the income of the firm was Rs. 364. On perusal of the income-tax return, it is found that the firm had paid Rs. 1,34,993 as interest on the loans taken from the various parties.3. Section 194A of the Income-tax Act requires that when the payment of inte...


Nov 05 1993

Khuman Singh and ors. Vs. State of Rajasthan

Court: Rajasthan

Decided on: Nov-05-1993

Reported in: 1994CriLJ1661; 1994(3)WLC411; 1993WLN(UC)291

Jasraj Chopra, J.1. This appeal is directed against the Judgment of the learned Sessions' Judge Banwara dated 21-8-1989, whereby learned Sessions Judge has held that accused-appellants Khumanasing Nawalsingh, Bahadursing, Mansingh, Ramsingh, Mansingh S/o Budha Tejpalsingh, Kantilal, Raju, Abhaysingh and Ramdeosingh guilty of the offences under Sections 148 and 302/149 IPC and sentenced each of them to one year's rigorous imprisonment for the offence under Section 148 IPC and they have been further sentenced to life imprisonment together with a fine of Rs. 500/- each and in default of payment of this amount of fine, to undergo one month's rigorous imprisonment for the offence under Section 302/149 IPC. Both these sentences were ordered to run concurrently.2. The facts necessary to be noticed for the disposal of this appeal briefly stated are : that this occurrence took place somewhere in between the gate of Banswara Syntex Mills and Khandu Gate on 24-3-1985 at about 7.10 or 7.15 a.m. Th...


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