Rajasthan Court July 1994 Judgments
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Talab Khan Vs. Union of India (Uoi)
Court: Rajasthan
Decided on: Jul-22-1994
Reported in: 1995(2)WLC78; 1994(2)WLN407
Rajendra Saxena, J.1. Heard. Perused the challan papers.2. It appears that on receipt of a written secret information, Superintendent, Customs, Range Ramgarh issued a search warrant and in compliance thereof Shri S.K. Khatri, Customs Inspector made a search of the house of Mangal Singh, resident of village Netsi in presence of motbirs and other Customs Department officials. It is alleged that a bag containing 10 packets was recovered therefrom. The contents of those packets were tested by the drug detection kit and it was found that those packets contained heroin weighing 10.175 Kg. The samples were taken from those packets and those were seized and sent to the Government Opium & Alkaloid Works, Neemuch and also to the Central Revenues Control Laboratory, New Delhi for chemical analysis. Statement of Mangal Singh was recorded Under Section 67 N.D.P.S. Act and Under Section 108 Customs Act, who denied his knowledge about the heroin, but stated that the said bag containing those packet w...
Ganga Ram Joshi Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-22-1994
Reported in: 1995(1)WLC332; 1994(2)WLN551
Gokal Chand Mital, C.J.1. The petitioner was working on different posts ranging from Lower Division Clerk to Reader in judicial courts in Rajasthan. In the year 1985 on account of two different lapses departmental enquiry was ordered against him. While the departmental enquiry was pending, it was found that he had completed qualifying service of 25 years. The departmental proceedings were dropped and on account of his work and conduct being not satisfactory, in public interest in exercise of powers conferred under Rule 244 (2) of the Rajasthan Service Rules, 1951 he was compulsorily retired. The order of compulsory retirement has been challenged in this writ petition.2. Allegation of malafide was raised against the District Judge but we have considered the matter and are of the opinion that the allegations are vague and are lacking in material particulars for recording a finding in favour of the petitioner.3. Adverting to merits of the case, we have come to the conclusion that the orde...
State of Rajasthan Vs. Roshan Lal Inder Lal Choudhary
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: AIR1995Raj31; 1995(1)WLC301; 1994(2)WLN549
Gokal Chand Mital, C.J. 1. Therespondent is owner of vehicle No. RSY 2815 of 1973 model and has permit for passanger bus having seating capacity of 54. On 3rd of May, 1986, he gave notice to the Registering Authority to seek approval for alteration of seating capacity from 54 to 40. He did not receive any reply within 7 days and, therefore, under proviso to Section 32(2) of the Motor Vehicles Act, 1939 he deemed that approval was granted and made alteration in the seating capacity after depositing the necessary fees. 2. On 15th of December, 1986, the bus was inspected by the concerned Authorities and the variation in the seating capacity was found and the respondent was asked to explain. The explanation was furnished that he had submitted the application for alteration of seating capacity on 3rd of May, 1986 which was entered in the Inward Register at serial No. 3050(1) and since no order of approval was passed, it had been deemed that the approval was granted. The Registering Authorit...
Mulchand Patti Mfg. Co. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: (1995)126CTR(Raj)438; [1995]215ITR746(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referredthe following question of law, for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1981-82, which arises out of the order of the Tribunal dated November 14,1986 :'Whether the Tribunal was right in holding that interest under Section 139(8) could be levied by invoking the provisions under Section 154, when no such charge had been made in the original assessment passed under Section 143(1) ?'2. The material facts relevant for deciding the above question are that the assessee is a partnership-firm and the assessment was completed under Section 143(1) of the Income-tax Act on October 4, 1983. While passing the said order, interest under Section 139(8) of the Act was not charged from the assessee. Proceedings under Section 154/155 were initiated and an objection was taken that since the order of assessment has not directed to charge interest under Section 139(8), wh...
Commissioner of Income-tax Vs. JaIn Cables Pvt. Ltd.
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: [1995]214ITR190(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 5, 1985, in respect of the assessment year 1983-84 under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the interest paid to directors on their deposits in running accounts was not disallowable to the extent prescribed under Section 40A(8) of the Act ?'The matter with regard to disallowance of the interest paid to the directors on their deposits in running accounts was considered by this court in the case of CIT v. Gandhi Metals Mills (P.) Ltd. -- D. B. I. T. Reference No. 14 of 1985 decided on March 11, 1992, and it was held that (at page 257) :' On a correct interpretation of the provisions of Section 40A(8) of the Act, the payments which are made by a director to a company in the current account of the said director on which the company is payin...
Commissioner of Income-tax Vs. Gauri Shanker Patel
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: [1995]214ITR49(Raj)
1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law arising out of its order dated January 1, 1985, in respect of the assessment years 1977-78, 1978-79 and 1979-80 :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the assessment completedfor the first time under Section 145(3) of the Income-tax Act, 1961, in pursuance of issue of notice under Section 148 can be termed as reassessment and the assessment completed as such is not a regular assessment thereby deleting the interest charged under Section 217 ?'2. The brief facts of the case are that proceedings were initiated under Section 148 for reassessment. Interest was charged under Section 217 in such proceedings. The words 'regular assessment' used under Section 217 have been interpreted by this court in CIT v. Mannalal Nirmal Kumar and it was held that a reassessment which has been framed under Section 147/148 cannot be c...
Pratap Singh Chandra Singh Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: [1995]214ITR364(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 November 12, 1985, under Section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1980-81 :' 1. Whether, on the facts and in the circumstances of the case, the income of Rs. 7,126 stated to have been derived by the members of the Hindu undivided family from the funds allotted to them as a result of partial partition on March 31, 1979, should be added to the assessee's income 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in sustaining the levy of interest under Section 139(8) ?' 2. The brief facts of the case are that an addition of Rs. 7,126 was made by the Income-tax Officer while finalising the assessment. The partial partition of the Hindu undivided family was effected by the assessee-Hindu undivided family on March 31, 1979, which was accepted by the Income-tax Officer under Section 171(3) ...
Commissioner of Income-tax Vs. Jodhpur Woollen Mills Ltd.
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: [1995]214ITR235(Raj)
V. K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out its order dated January 13, 1986, in respect of the assessment year 1979-80 under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in allowing interest on the refund of tax under Sections 214 and 244(1A) of the Income-tax Act, 1961, while interest under Section 244(1A) is allowed only on the refund of the amount of tax paid in pursuance of an assessment and not on the advance tax and that interest under Section 244(1A) is a debatable point and provisions of Section 154 of the Act, were not applicable ?'The brief facts of the case are that the assessee has paid tax at source and advance tax of Rs. 38,500. The assessment was completed at a figure of Rs. 10,70,670. The advance tax and TDS was adjusted against the tax liability created of Rs. 6,18,311. On appeal, the assessment was completed ...
Maharani Yogeshwari Kumari Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: (1995)126CTR(Raj)453; [1995]213ITR541(Raj); 1995(1)WLC621; 1994(2)WLN500
V.K. Singhal, J.1. The Income tax Appellate Tribunal has referredthe following question of law arising out of its order dated September 29,1979, in respect of the 'assessment year 1972-73 under Section 256(1) ofthe Income-tax Act, 1961 :'Whether, on the facts 'and in the circumstances of the case, the Tribunal was right in holding that property income of Rs. 1,00,228 pertaining to 1/2 shares Tiecicon House; Bombay, is assessable in the assessment of the assessee for the assessment year 1972-73 ?'2. The brief facts of the case which ate relevant for the determination of the above question are that the assessee had purchased a 1/2 share in the immovable property known as Tiecicon House from, one Shri S.N. Desai by an assignment deed dated March 29, 1967, which was not registered. The assessee had sold the said 1/2 share, to Eklingji Trust under an assignment deed dated September 29, 1970, which was presented before the Sub-Registrar for registration on December 24, 1970. The deed so pres...
Commissioner of Income-tax Vs. Sunil Kumar
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: (1995)127CTR(Raj)386
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated December 9, 1985, in respect of the assessment year 1978-79 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in allowing interest on the entire refund of tax once under Section 214 and then again under Section 244(1A) of the Income-tax Act, 1961, whereas granting of interest under Section 244(1A) is a debatable point and the provisions of Section 154 were not applicable ?'2. The brief facts of the case are that the assessee is a partner in the firm of Messrs. Vasant Trading Co. The assessment under Section 143(3) of the Income-tax Act Was completed on an income of Rs. 82,940 on which a tax of Rs. 31,290 was determined, vide order dated November 13, 1979. After giving credit for tax deducted at source, advance tax payments and self-assessment tax, a balance of Rs. 7,...
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