Rajasthan Court July 1994 Judgments
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Jaswant Trading Co. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: (1995)125CTR(Raj)403; [1995]212ITR293(Raj)
1. The Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated February 13, 1986, under Section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1981-82 :'1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation on the copper rolls at 30 per cent. ? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to shortage on copper rolls over and above the depreciation allowed to it on the use of the copper rolls ? 3. Whether, on the facts and in the circumstances of the case, the development charges paid to RIICO is in the nature of capital or revenue ? 4. Whether, on the facts and in the circumstances of the case, the payment made to RIICO for water-treatment plant is capital or revenue in nature ? 5. Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation on the printing tables at 15 per cent. ? 6....
Agarwal Industries Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: [1995]211ITR30(Raj)
V.K. Singhal, J.1. These two references are disposed of by this judgment, since the questions involved are common.2. Reference No. 29 of 1989 is in respect of the assessment year 1983-84 and Reference No. 51 of 1988 is in respect of the assessment year 1984-85. The Income-tax Appellate Tribunal has referred the following two questions arising out of its order, which are common in both the years:'1. Whether the Tribunal was right in holding that till the period of five years from the date of grant of the subsidy is not completed its nature is that of a loan from the Government ? 2. Whether the Tribunal was right in coming to the conclusion that deduction under Section 80J on the subsidy amount would not be available as the said amount was not the assessee's own capital contribution?' 3. The brief facts of the case are that the Income-tax Officer deducted the amount of subsidy for the purpose of granting various deductions on account of depreciation, investment allowance and deduction un...
Thana Ram Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: 1996CriLJ502; 1995(1)WLC231
ORDERRajendra Saxena, J.1. This jail appeal has been preferred against the judgment dated 6-6-91 passed by the learned Special Judge, S. C. & S. T. (Prevention of Atrocities) Act, Sriganganagar. whereby he convicted the appellant for the offences Under Section 376 IPC and under Section 3(xi), S.C. & S.T. (Prevention of Atrocities) Act and sentenced him to ten years R.I. and a fine of Rs. 4000/- and in default to further undergo S.I. for six months on the first count and to two years' R.I. and a fine of Rs. 1000/- and in default to further undergo S.I. for two months on the second count.2. Briefly the facts-necessary for disposal of this appeal are that the appellant was the servant of Gopi Ram (PW-1) and was staying with him near the Kiln in the R.C.P. Colony, Suratgarh. On 4-10-90. in the morning. Gopi Ram (PW-1) alongwith appellant Thana Ram had gone with his camel cart. Since on the way camel cart went out of order, Gopi Ram took his camel cart for repairs to a Mistri, while the app...
Commissioner of Income Tax Vs. Udaipur Chemicals and Fertilizers Pvt. ...
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: (1996)131CTR(Raj)43
ORDERV. K. SINGHAL, J. :The Tribunal has referred the following question of law arising out of its order dt. 17th Nov., 1986 in respect of asst. yr. 1981-82 under s. 256(1) of the IT Act, 196 :'Whether the Tribunal was right in holding that the amount of subsidy received from the Central/State Government is not to be deducted from the cost of plant and machinery, building etc. for working out the cost for the purpose of depreciation, investment allowance, etc.'2. The matter with regard to the interpretation of s. 43(1) of the IT Act, for determining the actual cost of plant, machinery and building etc. was considered by this Court in the case of CIT vs . Ambica Electrolytic Capacitors Pvt. Ltd. and it was held that the amount of subsidy received by the assessee from the Government is not to be deducted from the cost of the plant, machinery and building etc. It was also held by this Court that the subsidy or investment subsidy given by the Government for the development of industries in...
Bhagwan Das Vs. Rajasthan State Road Transport Corporation
Court: Rajasthan
Decided on: Jul-21-1994
Reported in: 1994(3)WLC721; 1994(2)WLN157
P.K. Palli, J.1. The petitioner was appointed as Lower Division Clerk on 25.8.1974 and confirmed on 30.7.1977 with effect form 25.6.1976. On 2.9.1988 a seniority list of Lower Division Clerks was drawn up in respect of the period 1966-86 and the petitioner figures therein at S. No. 104 Annex. 1 on record. 175 Lower Division Clerks were promoted vide order Annex. 2 dated 24.9.1988. The promotion was denied to the petitioner. There was a charge against the petitioner of way back of the year 1981 Annex. 3 where the allegation pertained to the year 1979 that he had retained Rs. 150/- for a period of 12 days for which he has explained that the sme could not be adjusted as the account had not been furnished by the conductor. The Enquiry Officer was appointed in the year 1982 and nothing proceeded further till date. It is further said by the petitioner that he could not be deprived of his promotion simply on the ground that an enquiry was pending against him and even if it be accepted on its ...
Ram Swaroop Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-20-1994
Reported in: 1994CriLJ3382; 1994(2)WLC738; 1994(2)WLN55
R.R. Yadav, J.1. This appeal is preferred against the judgment dated 22-4-1991 passed by the learned Additional Sessions Judge No. 2, Hanumangarh, Camp Suratgarh in Sessions Case No. 17/1987 (State v. Ram Swaroop) by which he found the appellant guilty of offence under Section 302, IPC and sentenced him to imprisonment for life and a fine of Rs. 500/- and in default of payment of fine he is to further undergo six months' R.I.2. Put the facts briefly of the prosecution are as follows:A verbal information was given by DW 8 Chet Ram at Police Station, Pilibanga on 11-1-1987 at 2.15 p.m. on the basis of which formal FIR Ex. P/12 was registered and drawn at said Police Station. According to the version disclosed in the first information report it is alleged that the appellant, who was a Doctor by profession, was living with his family at village Suratgarh. The first informant claimed that when he was returning from his field to come for taking his meals and reached near the house of appella...
Baxu Khan Vs. Union of India (Uoi)
Court: Rajasthan
Decided on: Jul-20-1994
Reported in: 1994(73)ELT523(Raj)
Milap Chandra Jain, J.1. These two writ petitions have been filed for restraining the respondents from harassing and coercing the petitioner to give a confessional statement against their wish and from curtailing their liberty and for directing them to take their affidavits as their statements under Section 108, Customs Act (hereinafter to be called 'the Act'). These writ petitions are being disposed of by this common order as the facts and law involved in them are same.2. The facts giving rise to these writ petitions may be summerised thus. On August 24, 1993, the Customs Superintendent, Nachna, Range Jaisalmer arrested Ata Mohd. son of Dene Khan, resident of Panche ka Tala, P.S. Nachna (Jaisalmer), on his information 16 tins of Acetic Anhydride were recovered, a complaint under Section 25(a), Narcotic Drugs and Psychotropic Substances Act was filed in the court of the special Judge (NDPS), Jodhpur against Ata Mohd., the case was decided on March 31,1994 and accused Ata Mohd. was acqu...
Jagdish Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-20-1994
Reported in: 1994(3)WLC550; 1994(2)WLN92
Rajendra Saxena, J.1. Mr. K.L. Thakur is directed to accept the notice of this Criminal Misc. Petition, which he has accepted and a copy of the memo of the petition has been supplied to him. On the joint request, this case is being finally disposed of.2. It appears that on a criminal complaint filed by complainant Kishan Lal by caste Chamar against the petitioner for the offences Under Sections 327, 323, 341, 504, 506 I.P.C. and Under Section 3 of the Scheduled Castes & Scheduled Tribes (Prevention of Atrocities) Act, 1989, the learned Chief Judicial Magistrate, Nimbahera after recording the evidence Under Section 200 & 202 Cr.P.C. by his order dated 27.5.94 took cognizance against accused petitioner Jagdish for the offence Under Section 330 I.P.C. and Under Section 3(i)(x) of the Scheduled caste & Scheduled Tribes (Prevention of Atrocities) Act, 1989 and ordered for issuance of non-bailable warrant for the arrest of the petitioner. Aggrieved petition Under Section 482 Cr.P.C.3. I have...
Rajasthan Shikshak Sangh Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-20-1994
Reported in: 1994(2)WLN546
P.K. Palli, J.1. Vide the order passed on 13.7.1994 the notices were ordered to be Issued to the respondents for 18.7.1994 to show cause as to why the petition be not admitted and disposed of at this stage, if possible. On that very day, the notices regarding stay application were also ordered to be issued. The matter came up before me in sequence of the above order on 18.7.1994 and the learned Additional Government Advocate put in appearance for the respondents and prayed time to file reply. The reply was ordered to be filed on or before 20.7.1994. While looking at the matter I formed the opinion that it was too short a matter which could be decided at the admission stage itself and its was for this reason it was ordered to be listed for arguments in the main writ petition itself. It is under these circumstances that the matter has come up before me again today and both the learned Counsel have consented that the matter be finally disposed of at this stage itself and I proceed to deci...
Kuldeep Singh Dhillon Vs. Shri Guru Nanak Khalsa College and ors.
Court: Rajasthan
Decided on: Jul-19-1994
Reported in: AIR1995Raj83; 1995(1)WLC447; 1994(2)WLN88
ORDERP.K. Palli, J.1. The petitioner is a second year student of T.D.C. B.Sc. Course and studying in Shri Guru Nanak Khalsa College, Sriganganagar (respondent No. 1).2. The petitioner has impugned in this petition notice dated 18th March, 1994 (Annex. 4) issued by respondent No. 1 wherein it is said that the petitioner is short of lectures and the matter has been sent to the University (respondent No. 2) and in case the Univerity refuses him to take examination, he shall not be allowed to sit in the said esaminaion. In the petition, the petitioner has averred that he has been regularly attending the classes up to 12th Feb. 1994, whereafter College was closed down for preparatory purposes. He has already appeared in the practical examination on 25th Feb. 1994 and the time table for the Second Year Science (Medical Group) Examination, 1994 stands published and the examination is going to start on 22nd April and it is now that the petitioner learns from the notice displayed on the notice ...
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