Rajasthan Court November 1995 Judgments
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Commissioner of Income-tax Vs. Emery Stone Manufacturing Co.
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: (1996)131CTR(Raj)12; [1997]225ITR480(Raj)
B.R. Arora, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, under Section 256(1) of the Income-tax Act, 1961, has referred the following question of law for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in allowing the claim of the assessee holding that cash compensatory receipt cannot be treated as revenue receipt for taxation and thereby in entertaining additional ground of appeal without affording the Assessing Officer an opportunity to examine the claim before directing to allowing the same ?' 2. After the reference made by the Tribunal, the law on the point has been amended and an Explanatory Note on the provisions of the Finance Act, 1990, was issued modifying the provisions relating to exemption of income from export. Circular No. 572 (see [1990] 186 ITR 81), dated August 3, 1990, issued in this regard reads as under (page 100) : ' Explanator...
Commissioner of Income-tax Vs. Rajasthan Udyog
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: (1996)132CTR(Raj)134; [1997]225ITR468(Raj)
B.R. Arora, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in : (a) directing the Income-tax Officer to allow the deduction under Section 80HH of the Income-tax Act, 1961, on commercial profits without deducting investment allowance of current year, deduction under Section 35B/80J, etc. ? (b) holding that cash compensatory support receipt for export cannot be treated as revenue receipt for taxation ?' 2. The identical question came up for consideration before us in CIT v. Vishnu Oil and Dal Mills (D. B. Income-tax Reference No. 1 of 1991--decided on November 13, 1995), in which we have answered the first question as follows (at page 74) :' If we read Section 80HH with Section 80AB of the Act then it is very m...
Narendra Kumar Pareek Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: (1997)IIILLJ60Raj; 1996WLC(Raj)UC320
N.L. Tibrewal, J.1. This petition raises a question of importance which relates to giving appointment in public services on compassionate ground on death of a Government servant while in service. The question has assumed importance as instances of obtaining employment on the basis of fake claims are increasing.2. In order to appreciate the question involved in the petition, requisite facts may be given. One Champa Lal, a Male Compounder in Government Amrit Kaur Hospital, Beawar, died on September 15, 1971 while he was in service. After more than 20 years of his death, his widow Smt. Rameshwari Devi applied to provide employment to the petitioner under the Rajasthan Recruitment of Dependents of Government Servant (Dying while in Service) Rules, 1975 (for short the Rules of 1975). The entitlement of the petitioner to get appointment was based on the ground of his being adopted by Smt. Rameshwari Devi in the year 1980 as disclosed in the adoption deed executed on March 13, 1992. Subsequen...
Budh Ram Vs. State of Rajasthan
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: 1996CriLJ1243; 1996(2)WLC24
ORDERP.P. Naolekar, J.1. On information received by police on 11-9-85, the police party went to the field of Dewa Ram and found the accused petitioner distilling illicit liquor. The illicit liquor of 2 1/2 bottles was seized from the accused petitioner Budh Ram. 250 grams from the liquor seized was sent for chemical examination and after investigation, the accused was charged and tried under Section 16/54 of the Rajasthan Excise Act, 1950. After trial, the trial Court has convicted the accused petitioner for six months rigorous imprisonment and a fine of Rs. 200/-. in default of payment of fine, one month's rigorous imprisonment. The petitioner preferred an appeal before the Sessions Judge, Sriganganagar. His appeal was also dismissed.2. Both the courts have refused to give the benefit of Probation of Offenders Act, 1959, on the ground that the accused is punished under the provisions of the Excise Act where the minimum sentence of six months and fine of Rs. 200/- is provided and as su...
Commissioner of Income Tax Vs. Lake Palace Hotels and Motels Pvt. Ltd. ...
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: (1996)130CTR(Raj)585
ORDERV. K. SINGHAL, J. :This order shall dispose of all the above listed matters which have been referred by the Tribunal under s. 256(1) of the IT Act for opinion of this Court since the controversy involved in the above cases is as to whether cinema building or hotel building is plant or not for the purpose of claiming the depreciation.2. In the case of Lake Palace Hotels & Motels Pvt. Ltd., the Tribunal has referred the following question of law arising out of its order dt. 2nd Sept., 1988 in respect of asst. yr. 1983-84 under s. 256(1) of the IT Act :'Whether, on the facts and in the circumstances of the case, the learned Members of Tribunal were justified in holding that hotel is to be treated as plant and accordingly depreciation should be allowed at the rate applicable to a plant, and in further holding that the hotel being run 24 hours a day is also eligible to extra-shift allowance on the basis of it being a plant ?'3. The facts of this case relevant for the purpose of decisio...
Commissioner of Income Tax Vs. Synthetic Stones.
Court: Rajasthan
Decided on: Nov-14-1995
Reported in: (1996)131CTR(Raj)217
B. R. ARORA, J. :The Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, under s. 256(1) of the IT Act, has referred the following question of law for the opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in entertaining an additional claim which was not raised either before the ITO or first appellate authority and in allowing assessees claim for cash compensatory support. Such claim is not made either in trading or profit & loss account ?'2. After the reference made by the Tribunal, the law on the point has been amended and an Explanatory Note on the provisions of the Finance Act, 1990, was issued making/modifying the provisions relating to exemption of income from export. The Circular No. 572, dt 3rd Aug., 1990, [printed at (1990) 87 CTR (St) 1] issued in this regard reads as under :' Explanatory notes on the provisions of the Finance Act, 1990 - Modification of provisions relating to exemption of income...
Rathi Gum Industries Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Nov-13-1995
Reported in: [1996]218ITR583(Raj)
B.R. Arora, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the assessee, has referred the following question of law for the opinion of the High Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in not allowing the claim as was allowed by it in the cases of other assessees such as Rajasthan Udyog and Associated Stones orders of the same Bench in respect of the following items : Rs. Ps.(1) Railway freight2,32,997.45(2) Assessment fees mudadani loading charges23,747.78(3) Weighment charges243.25(4) Godown rent5,909.25(5) Book charges2,264.40(6) Custom ship bill120.00(7) Bardana3,018.47.'The assessee, Rathi Gum Industries, Jodhpur, for the assessment year 1979-80 claimed weighted deduction under Section 35B of the Income-tax Act, 1961, on various items of expenses aggregating to Rs. 4,13,959.35. The Inspecting Assistant Commissioner, i.e., the assessing authority, allowed the claim of the assessee to the tune of Rs....
Commissioner of Income-tax Vs. Co-operative Supply and Commission Shop ...
Court: Rajasthan
Decided on: Nov-13-1995
Reported in: [1996]220ITR352(Raj)
B.R. Arora, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, has referred the following question of law for the opinion of the High Court with respect to the assessment year 1977-78 of the assessee :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interest of Rs. 71,467 received by the co-operative society from 13 members on outstanding balance could qualify for exemption under Section 80P(2)(a)(i) of the Act?'2. This reference is squarely covered by the decision of this court rendered in : CIT v. Co-operative Supply and Commission Shop Ltd. wherein, in the case of the assessee itself, for the assessment year 1978-79, the same question was answered as under (headnote) :'The basic requirement of Section 80P(2)(a)(i) of the Income-tax Act, 1961, is that the society must be engaged in carrying on the business of banking or providing credit facilities to its members. Section 5(b) ...
Commissioner of Income-tax Vs. Vishnu Oil and Dal Mills
Court: Rajasthan
Decided on: Nov-13-1995
Reported in: (1996)132CTR(Raj)132; [1996]218ITR71(Raj)
B.R. Arora, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, has referred the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in confirming the view of the Commissioner of Income-tax (Appeals) that deduction under Section 80HH of the Income-tax Act, 1961, should be allowed on the gross total income instead of the net income as computed in accordance with the provisions of the Income-tax Act before making any deduction under Chapter VI-A ?'2. The assessee, Vishnu Oil and Dal Mills, Jodhpur, was assessed by the Income-tax Officer, A-Ward, Jodhpur, for the assessment year 1979-80. The assessee claimed deduction under Section 80HH at the rate of 20 per cent. of the gross profit of Rs. 5,70,596.46 but the Income-tax Officer allowed deduction on Rs. 3,30,168, i.e., the net income computed under the Act and rejected the claim of the assessee fo...
Rajasthan Trade Union Kendra Vs. J.K. Synthetics Ltd. and ors. Overruled
Court: Rajasthan
Decided on: Nov-13-1995
Reported in: (1996)IILLJ347Raj; 1996(1)WLC418
ORDERA.P. Ravani, C.J.1. On January 10, 1983, JK Synthetics Ltd. declared lay off in all its fourPlants at Kota. Almost simultaneously the Company retrenched 2367 workmen engaged therein. The roots of this litigation are in the aforesaid events. The principal question which has surfaced fordeter-mination by the Court is - Has the Industrial Tribunal jurisdiction to raise and adjudicate issue regarding 'closure' of a pof a plant in absence of any point of dispute in this behalf having been referred to it. This and other related questions are required to be examined and answered by the Court in these matters.2. All these matters pertain to the industrial disputes which arose between J.K. SyntheticsLtd., Kota (hereinafter referred to as 'the Company') and its workmen. At the request and withthe consent of the Learned Counsel appearing for the parties, all these matters have been heardtogether and they are being disposed of by this common judgment and order.Factual background3. The company...
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