Rajasthan Court March 1999 Judgments
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Hem Raj and ors. Vs. Laxmi NaraIn and ors.
Court: Rajasthan
Decided on: Mar-23-1999
Reported in: AIR1999Raj291; 1999(3)WLC350
R.R. Yadav, J.1. The present second appeal is posted today for disposal of an application moved by the appellants under Order XLI, Sub-rule (3) of Rule 2 and Rule 2-A of the said order read with Section 151, CPC for impleading the names of plaintiffs-Mansukh Lal and Panna Lal, both sons of Shiv Lal r/o Bali Dist. Pali in the array of respondents as respondents No. 4 and 5 but due to typographical error wrongly typed as respondents Nos. 3 and 4 in the said application.2. Before proceeding to dispose of the present application on merit, it is observed that relief sought in the present application is not tenable either under Order XLI, Sub-rule (3) of Rule 2 read with Rule 2-A of the said order or under S. 151, CPC. As a matter of fact, there is no existence of Rule 2A of Order XLI in the CPC.3. Be that as it may, I take judicial notice of the fact in this regard that to meet such contingency as has arisen in the present second appeal Rule 20 of Order XLI, CPC is to be examined in extenso...
Arihant Builders Vs. Union of India
Court: Rajasthan
Decided on: Mar-23-1999
Reported in: [2000]107TAXMAN589(Raj)
Shivraj V. Patil, CJ.Heard the learned counsel for the appellant.2. In this appeal the appellant is questioning the validity and correctness of the order dated 4-2-1999, passed by the learned Single Judge in S.B. Civil Writ Petition No. 2455 of 1998. The learned Single Judge by the order under appeal dismissed the writ petition taking note of the order made earlier in Writ Petition No. 4472 of 1997 filed by the very appellant.3. The learned counsel for the appellant strongly contended that the assessment could not be reopened merely on the basis of the valuation report made by the valuer, of the department; the authority was not right in rejecting the objections raised by the appellant; the order of the learned Single Judge in that writ petition could not be understood as directing the authorities to dispose of the case on merits; according to the learned counsel, the learned Single Judge was not right in passing the order under appeal, rejecting the writ petition merely taking note of...
Ramnath Vs. Jagdish Prasad Garg and anr.
Court: Rajasthan
Decided on: Mar-22-1999
Reported in: 1999CriLJ2136; 1999(3)WLC157
ORDERArun Madan, J. 1. Heard the learned counsel for the parties and perused the relevant evidence on record.2. It is stated by the learned counsel for the petitioner that the complainant-respondent filed a complaint on 4th July, 1994 stating inter alia that the accused-petitioner took a loan of Rs. 1.35 lacs for promoting his business from the complainant on 12th February, 1994. The said amount was returned by way of two cheques of Rs. 75,000/- dated 23-5-94 and Rs. 60,000/- dated 28-5-94. When the same were presented to his bankers by the complainant, they were dishonoured with the remark 'insufficient amount'. Thereafter a legal notice was served on the accused by the complainant through his counsel but the accused did not reply.3. Thereafter, on a complaint being filed, the learned Magistrate after recording the statement of the complainant, as per requirement of Section 200 Cr. P.C. took cognizance against the accused for offence under Section 138B of the Negotiable Instruments Ac...
Khetu Dan Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Mar-22-1999
Reported in: 1999(1)WLN306
S.C. Mital, J.1. By this petition, under Section 482 Cr.P.C, the petitioner has challenged the order dated 7.2.98 passed by learned Sub Divisional Magistrate, Phalodi (District Jodhpur) under Section 133 Cr.P.C. in Criminal Case No. 5/96, State v. Khet Dan instituted on the report of S.H.O., Bap after inquiry made by him on the complaint lodged by the respondent No. 2 Gordhan in the Court of learned Sub Divisional Magistrate, Phalodi and forwarded by him for inquiry by order dated 3.4.96. By the impugned order, the learned Sub Divisional Magistrate, Phalodi rejected the application of the petitioner for dropping the proceedings and also ordered to close down the lime-kiln of the petitioner in village Sanwara.2. The respondent No. 2 Gordhan alleged in his complaint that the lime-kiln run by the petitioner is creating air pollution by throwing smoke and dust thereby causing nuisance making vicinity inhabitable because the lime-kiln has been installed in the mid of the residential houses ...
Commissioner of Wealth-tax Vs. Smt. Gulab Devi
Court: Rajasthan
Decided on: Mar-18-1999
Reported in: [2000]245ITR80(Raj)
1. By this application under Section 27(3) of the Wealth-tax Act, 1957 (the Act'), the Commissioner of Wealth-tax, Jaipur, seeks directions from this court to the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to refer the following question of law for the opinion of this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Rule 2B(2) of the Wealth-tax Rules, 1957 cannot be invoked in the case of the assessee for valuing the closing stock only on the basis of gross profit rate declared by the assessee in the year ?'2. The relevant facts are that during the assessment year 1982-83, Smt. Gulab Devi, the assessee, was a partner in Jewels Emporium, M. I. Road, Jaipur, to the extent of 30 per cent, share. She returned her net wealth at Rs. 4,99,100 for that year. Her wealth comprised, inter alia, of her share in the aforesaid partnership firm. The said firm had valued its closing stock at cost and the gross profit for the a...
Commissioner of Wealth Tax Vs. Smt. Gulab Devi
Court: Rajasthan
Decided on: Mar-18-1999
Reported in: (1999)155CTR(Raj)100
BY THE COURT:By this application under s. 27(3) of the WT Act, 1957 (the Act), the CWT Jaipur seeks directions from this Court to the Tribunal, Jaipur Bench, Jaipur, to refer the following question of law for the opinion of this Court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that r. 2B(2) of the WT Rules cannot be invoked in the case of the assessee for valuing the closing stock only on the basis of gross profit rate declared by the assessee in the year ?'2. The relevant facts are that during the asst. yr., 1982-83 Smt. Gulab Devi, the assessee, was a partner in M/s Jewels Emporium. M.I. Road, Jaipur, to the extent of 30 per cent share. She returned her net wealth at Rs. 4,99,100 for that year. Her wealth comprised of, inter alia, her share in the aforesaid partnership firm. The said firm had valued its closing stock at cost and the gross profit for the accounting period as on the valuation date was Rs. 22,98,750. The AO no...
Jaya Bhaduri and ors. Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-18-1999
Reported in: 1999(3)WLC723; 1999(1)WLN478
B.S. Chauhan, J.1. In all these cases, the validity of the provision of Rule 5 of the Rajasthan Compassionate Appointment of Dependents of Deceased Government. Servants Rules, 1996 (for short, 'the Rules') has been challenged as being unconstitutional, ultra-vires and arbitrary.2. The relevant rules, for determination of the controversy, read as under:2 (c) 'Dependent' means a spouse, son, unmarried or widowed daughter, adopted son/daughter legally adopted by the deceased government servant during his/her life-time and who were wholly dependent on the deceased government servant at the time of his/her death.Rule-5 Appointment subject to certain condition-When a government servant dies while in service, one of his/her dependents may be considered for appointment in government service subject to the condition that employment under these Rules shall not be admissible in cases where the spouse or atleast one of the sons, unmarried daughters, adopted son/daughter of the deceased government ...
Kuldeep Singh Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-17-1999
Reported in: 1999CriLJ2557; 1999(3)WLC36
ORDER1. This petition styled as Habeas Corpus petition is filed by one Kuldeep Singh on behalf of his brother Parmindra alias Kaka, who has been detained under the provisions of the National Security Act, 1980 (hereinafter referred to as 'the Act') by the respondents. Undisputed facts necessary for just and proper disposal of this petition stated briefly are that on 25-9-98 Parmindra alias Kaka (hereinafter referred to as 'the detenue') was called by the police and was detained in Central Jail, Udaipur. The order of detention passed by the District Magistrate, Udaipur (respondent No. 2 herein) was served on the detenue in jail on the same day. On the next day i.e. 26-9-98 respondent No. 3 communicated to the detenue the grounds on which he was being detained, a copy of the grounds being supplied to the detenue on the same day. He was also given list of documents on the basis of which the grounds of detention were framed. A complaint was then made by the detenue regarding the language o...
Udhmi Ram Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-17-1999
Reported in: 1999CriLJ2537
V.G. Palshikar, J.1. Being aggrieved by the judgment and order of conviction passed by the learned Additional Sessions Judge, Rajgarh, District Churu, convicting the accused for the offence under Section 302 of the Indian Penal Code to suffer life imprisonment and to pay a fine of Rs. 2,000/- and in default to further undergo six months' S.I., the appellant named above-preferred this appeal on the ground mentioned in the memo of appeal as also argued at the time of final hearing of the appeal.2. Facts giving rise to the appeal stated briefly are that a first information report was lodged in Police Station on 25-4-96 informing the Police that the accused has murdered his wife by beating her throughout the day. Cognizance was taken, investigation was completed and the accused was prosecuted for committing murder of his wife. The prosecution has examined as many as 19 witnesses in support of its case and on appreciation of the oral and documentary evidence as it existed on record, the lea...
Bhagya Laxmi Oil Mills Vs. the State of Raj. and anr.
Court: Rajasthan
Decided on: Mar-17-1999
Reported in: 1999(3)WLC300; 1999(1)WLN474
B.J. Shethna, J.1. By way of this writ petition, the petitioner Bhagya Laxmi Oil Mills. Bhupalganj, Bhilwara has prayed for issuing a writ of prohibition restraining the respondent No. 2, Commercial Taxes Officer, A Circle, Bhilwara from proceedings further with the impugned show cause notice dated 17.11.1998 calling upon the petitioner to show cause as to why Besan amounting to Rs. 49,65,519/- sold as tax paid should be considered and also prayed that the respondents be restrained from passing any final assessment order for the assessment year 1996-97.2. Learned Counsel Shri Mehta for the petitioner vehemently submitted that as per the notification dated 27.3.1995 read with notifications dated 23.3.1963 and, 8.9.1976 issued under the Rajasthan Sales Tax Act, the sale of Besan manufactured out of tax paid Pulses is exempted from sales tax, therefore, the applicant has not recovered any sales tax on the sale of such tax paid Besan, therefore, the respondent No. 2 was in error in issuing...
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