Rajasthan Court November 1993 Judgments
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Public Carriers Truck Owners' Association Vs. Commissioner of Income-t ...
Court: Rajasthan
Decided on: Nov-04-1993
Reported in: (1994)120CTR(Raj)236; [1994]210ITR36(Raj)
M.R. Calla, J.1. These two writ petitions have been filed by the assessee against the common order dated January 14, 1981, passed by the Commissioner of Income-tax, Jaipur, with regard to the assessment years 1975-76 and 1976-77, deciding the objections filed by the petitioner-association under Section 273A of the Income-tax Act, 1961 (in short, 'the Act'), seeking waiver/reduction of interest charged under Sections 139(8) and 217 of the Act and the penalties leviable under Sections 271(1)(a) and 273 of the Act S. B. Civil Writ Petition No. 1629 of 1981 relates to the year 1975-76 and the other writ petition-S. B. C. W. P. No. 1631 of 1981-relates to the year 1976-77.2. The petitioner herein is a truck owners' association at Kota. It is assessed to income-tax in the status of an association of persons. It maintains books of account and documents. It is the petitioner's own case that it could not file returns for the years 1975-76 and 1976-77 in time but the same were voluntarily filed ...
Mohan Singh S/O Girdhari Singh and 7 ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Nov-04-1993
Reported in: 1993WLN(UC)455
M.R. Calla, J.1. This is a Criminal Misc. Petition under Section 482, Cr.P.C. against the order dated 4th November, 1991, passed by the Sessions Judge, Jaipur District, Jaipur in Sessions Case No. 46/1991, by which he has found that the charges under Sections 120B, 148 & 302/149, I.P.C. deserve to be framed against the accused-petitioners.2. The case arises out of an incident dated 23rd September, 1987 which is said to have taken place in village Makrana at a hotel known as Mohan Mishthan Bhandar, Industrial Area, Makrana. With regard to this incident an F.I.R. was lodged on 23rd September, 1987 itself at about 8.45 a.m. by one Asha Ram son of Bhawana Ram Jat, resident of Neemadi. The contents of the FIR are reproduced as under:fuosnu gS fd vkt esjk HkkbZ vtqZujke 7-30 ,-,e- ij [kku ls etnwjks dks lkFk ysdj pk; ihus ds fy, eksgu fe'Bku ij vk;k lkFk es nqxkZjke] cyohj] xksihjke] o eksgu vk;s A vtqZu us eksgu fe'Bku ls veoL;k gksus ls izlkn fy;k o dqN lkeku rqyk jgk Fkk] brus es ,d thi [...
Prabhu Dayal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Nov-04-1993
Reported in: 1993WLN(UC)366
G.S. Singhvi, J.1. Facts of the case He in a very narrow compass. Petitioner was appointed as a Constable in the Police Department with effect from 12.2.82 and he was last posted in District Nagaur at Police Lines. In the month of September 1990 the petitioner's wife got seriously ill. He received a telegram about the illness of his wife, on 18.9.90. He sought casual leave for seven days with permission to avail three gazetted holidays and this leave was sanctioned. Petitioner's wife continued to remain ill as an indoor patient at Government Hospital, Tehsil Baswa District Dausa and since the petitioner had no one else to look after her, he had to stay back at Baswa to look after his wife. He, therefore, sent a telegram to the Superintendent of Police, Nagaur for extension of his leave. The telegram was addressed to the Resident Inspector of Police Lines, Nagaur on 26.9.90. During the period of illness of his wife, petitioner's elder brother's daughter, who had been married recently, e...
Jagdishmal Bhansali Vs. United India Insurance Co. Ltd. and anr. (49)
Court: Rajasthan
Decided on: Nov-03-1993
Reported in: (1995)IILLJ209Raj; 1994(1)WLC664
Jasraj Chopra, J.1. By this writ petition filed under Articles 226 and 227 of the Constitution of India, the petitioner Jagdishmal Bhansali has challenged the order Annexure 15-B dated December 31, 1990 passed by the Assistant General Manager (Competent Authority); the order Annexure-17 dated April 29, 1991 passed by the General Manager (Appellate Authority); and the order Annexure-19 dated August 19, 1991 passed by the Chair-man-cum-Managing Director of the United India Insurance Co.Ltd on the memorial preferred by the petitioner (Annexure-18)2. The petitioner was initially appointed as Development Officer in the Union Co-operative Insurance Society Ltd. in the year 1971. Later on, this company merged in the United India Insurance Company Ltd. with effect from May 17, 1971 and the petitioner was given appointment on the post of Inspector Gr-1 in the United India Insurance Company and was posted in the Branch Office of the said company at Jaipur. According to the petitioner; his servic...
Commissioner of Income-tax Vs. Brijraj Singh
Court: Rajasthan
Decided on: Nov-02-1993
Reported in: 1993WLN(UC)391
V.K. Singhal, J. 1. The assessment made for the years 1971-72 to 1974-75 has been challenged by the Revenue in this case by raising the following question of law : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessments made in the status of an individual on the returns having been filed in the status of a Hindu undivided family without giving notices under Section 139(2) of the Income-tax Act, 1961, are vitiated ?' 2. Shri Sumer Singh, the ex-ruler of Kishangarh, expired on February 16, 1971. The original return in respect of the assessment year 1971-72 was filed on June 30, 1971, by Shri Brijraj Singh, minor in guardianship of Rajmata Gita Kumari, as legal heir of the late Shri Sumer Singh. The said return was filed in the status of an individual. Subsequently, a revised return was filed with the claim that the status of the assessee was that of a Hindu undivided family originally and after the demise of the late Shri Su...
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