Rajasthan Court April 1993 Judgments
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Commissioner of Income-tax Vs. Instrumentation Ltd.
Court: Rajasthan
Decided on: Apr-30-1993
Reported in: [1994]205ITR553(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following two questions of law arising out of its order dated October 30, 1980, for the assessment year 1974-75 :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee commenced its business for new unit when it started booking orders for the products of the new unit ? (2) If the answer to the first question is in the negative whether the Tribunal was justified in allowing the claim of deduction of expenditure of Rs. 1,85,460 as revenue expenditure ?' 2. The brief facts of the case are that the assessee has claimed expenses of Rs. 1,85,460 in respect of its Palghat unit which were disallowed by the Income-tax Officer on the ground that the expenses are not incurred in connection with the business being either in the nature of preliminary expenses or expenses to be capitalised and, therefore, the claim is not allowable. During the course of assess...
Controller of Estate Duty Vs. Sagarmal Daga (Late)
Court: Rajasthan
Decided on: Apr-27-1993
Reported in: 1994(3)WLC183
V.K. Singhal J.1. The Income-tax Appellate Tribunal, Calcutta Bench 'E', Camp Jaipur, has referred the following questions of law arising out of its order dated March 10, 1981 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the value of the goodwill did not pass on the death of the deceased under Section 9 of the Estate Duty Act, 1953 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Assistant Controller of Estate Duty to work out the deceased's share in the smaller Hindu undivided family after allowing deduction of Rs. 50,000 being provision for the marriage of daughters of the deceased ?' 2. The brief facts of the case are that Sagarmal Daga expired on October 15, 1974. He was a partner in the firm, Messrs. Sagarmal Daga and Company. In the course of the assessment proceedings of the accountable persons, it was pointed out that the deceased had retired from the firm ...
Raja Man Singh Vs. Commissioner of Wealth-tax
Court: Rajasthan
Decided on: Apr-27-1993
Reported in: [1994]205ITR518(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following two questions of law arising out of its order dated October 21, 1980, in respect of the assessment years 1965-66 to 1974-75 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in interpreting the gift deed dated September 9, 1938, that the immovable property known as Barwara House was gifted to the late Raja Mansingh and not to his Hindu undivided family ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in including the value of Barwara House in the net wealth of the assessee in his individual status ?' 2. The brief facts of the case are that the assessee filed his returns in the status of individual. After the death of the assessee, the legal representatives of the assessee submitted revised returns and excluded the value of the property known as Barwara House located at Civil Lines, Jaipur. The returns under the Wealth-tax Act, 1...
Minor Anu @ Atul Vs. Ratan Lal Sharma
Court: Rajasthan
Decided on: Apr-26-1993
Reported in: II(1993)DMC121; 1993(2)WLC156
N.L. Tibrewal, J.1. These miscellaneous appeals under Section 19(1) of the Family Courts Act, 1984 ( for short 'the Act') are directed against the order dated April 7, 1992 of the learned Judge, Family Court, Ajmer. A common question of law has been raised in all these appeals, hence they are disposed of by a common order. The learned Family Court Judge has awarded interim maintenance at the rate of Rs. 250/- p.m. to the minors Anu @ Atul and Manu @ Abhijit in the proceedings under Section 125, Cr.P.C. Appeals No. 431 and 389 have been filed- by the minors seeking to increase the maintenance allowance, while Appeals No. 351 and 366 are filed by the father Ratan Lal challenging the order of interim maintenance allowance.2. The facts leading to the appeals may he narrated in short. The appellant Ratan Lal was married to Smt. Padamja on May 2, 1982. From their wed-lock two sons viz., the appellant Manu @ Abhijit and Anu @ Atul were born on 27th January, 1984 and 27th June, 1985 respective...
Minor Anu Vs. Ratan Lal Sharma
Court: Rajasthan
Decided on: Apr-26-1993
Reported in: II(1994)DMC338
N.L. Tibrewal, J.1.These miscellaneous appeals under Section 19(1) of the Family Courts Act, 1984 (for short 'the Act') are directed against the order dated April 7, 1992 of the learned Judge, Family Court, Ajmer. A common question of law has been raised in all these appeals, hence they are disposed of by a common order. The learned Family Court Judge has awarded interim maintenance at the rate of Rs. 250/- p.m. to the minors Anu @ Atul and Manu @ Abhijit in the proceedings under Section 125, Cr. P.C. Appeals No. 431 and 389 have been filed by the minors seeking to increase the maintenance allowance, while Appeals No. 351 and 366 are filed by the father Ratan Lal challenging the order of interim maintenance allowance.2. The facts leading to the appeals may be narrated in short. The appellant Ratan Lal was married to Smt. Padamja on May 2, 1982. From their wed-lock two sons viz., the appellant @ Abhijit and Anu @ Atul were born on 27th January, 1984 and 27th June, 1985 respectively. Bot...
Nathu Ram Saini Vs. Hindustan Copper Ltd. and anr.
Court: Rajasthan
Decided on: Apr-22-1993
Reported in: (1995)ILLJ421Raj; 1994(3)WLC657
G.S. Singhvi, J. 1. This petition involves a challenge to the termination of the service of the petitioner with effect from August 29, 1984 by way of striking off his name from the rolls. The petitioner has prayed for quashing of termination of his service and for reinstatement with all consequential benefits.2. Briefly stated, the case of the petitioner is that he joined service of the Hindustan Copper Ltd., Khetri Nagar, District Jhunjhunu, with effect from September 1, 1967. At the relevant time, he was working as Machinist Grade B. On July 14, 1984 he had gone to Chirawa for meeting his ailing aunt. There he fell sick. July 15, 1984 was a Sunday and that was his off day. He got himself medically examined at Chirawa. The doctor at Chirawa declared him unfit for duty. He submitted an application on July 16, 1984 along with a medical certificate for grant of leave. He remained under treatment up to October 1, 1984 and after having been declared fit to resume duty he reported for duty ...
Smt. Sarla Devi Vs. Municipal Council and ors.
Court: Rajasthan
Decided on: Apr-20-1993
Reported in: 1993CriLJ3524
ORDER1. This is a petition under Section 12, Contempt of Courts Act, 1971 in respect of the following interim order passed in special appeal No. 82/92, Municipal Council, Jodhpur v. Smt. Sarla Devi on 2-4-90:'Meanwhile, the petitioner shall be reinstated in service.'It has been stated in the contempt petition that the petitioner has not been paid her salary of the period from the date of termination to the date of reinstatement and this amount comes to Rs. 66,892/-; details are mentioned in statement Annex.-6.2. The petitioner admits that she is being regularly paid her salary from the date of her reinstatement i.e., 17-4-90. No direction has been given in the said order dated 2-4-90 for payment of back wages. Contempt proceedings are quasi criminal in nature. It cannot, therefore, be said that the respondents have disobeyed, what to say of wilfully disobedient the order dated 2-4-90. Thus there is no substance in the contempt petition.3. Accordingly, the contempt petition is dismissed...
Smt. Harmindra Pal Kaur Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Apr-20-1993
Reported in: 1993WLN(UC)344
Rajendra Saxena, J.1. The petitioner through this writ petition has challenged the selection & appointment of Shri M.S. Grewal (respondent No. 4) on the post of lecturer in Hindi Department of S.G.N. Khalsa College, Sri Ganganagar (respondent No. 2) and prayed that the same be quashed and that she be appointed as lecturer in place of respondent No. 1.2. Succinctly stated the admitted facts of this case are that S.G.N. Khalsa College, Sri Ganganagar is a public institution getting 90% aid from the State Government under the Grant in Aid Rules, 1963. It is affiliated to the Ajmer University and governed by the provisions made for the affiliated colleges in the Ajmer University Act, Statute & Ordinance. The Managing Committee, S.G.N. Khalsa College, Sri Ganganagar (respondent No. 3) through its advertisements published in the Daily Tribune, Chandigarh Edition dated 9.9.1988 and in Rajasthan Patrika, Bikaner Edition dated 23.2.1988 invited applications for one post of lecturer in the Hindi...
Commissioner of Income-tax Vs. L.K. Kasliwal
Court: Rajasthan
Decided on: Apr-19-1993
Reported in: [1994]205ITR370(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 17, 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. 12,230 imposed under Section 273(c) of the Income-tax Act, 1961 ?'2. The brief facts of the case are that the assessee is a partner in the firm, Messrs. Gem Palace, Jaipur, and was an assessee hitherto to assessment within the meaning of Section 210(1) of the Income-tax Act, 1961. The Income-tax Officer demanded advance tax for the financial year 1974-75 relevant to the assessment year 1975-76, under Section 156 read with Section 210 of the said Act, of Rs. 31,577. This figure was arrived at on the basis of the assessed income of Rs. 31,380. In accordance with the provisions of Section 212(3A) of the Act an assessee who is required to pay advance tax by order under Section 210, for th...
Mahohar Lal Agrawal Vs. Santosh and ors.
Court: Rajasthan
Decided on: Apr-19-1993
Reported in: II(1993)DMC296; 1993WLN(UC)84
Mohini Kapur, J.1. The Judge of the Family Court, Jaipur by his order dated 4-3-1992 granted maintenance to respondent No, 1, wife of the appellant and the respondents 2 and 3, daughters of the appellant on an application moved by them on 5th July, 1989. He has allowed Rs. 350/- per month to the wife and Rs. 150/- each to the two daughters from the date of application i.e. 5-7-89. Before coming to the points raised by the learned Counsel for the parties, brief facts of the case may be looked into. It is an admitted position that the appellant and the respondent No. 1 were married on 18-5-1975 and they had three children. Eldest is the son Rahul, who is presently living with the appellant. The two daughters are living with the mother. According to the respondent No. 1, the relations between husband and wife were cordial upto 1986, but thereafter the appellant started treating her with cruelty and he used to often beat her. In order to bring bad name he even filed a complaint, but she co...
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