Rajasthan Court January 2000 Judgments
Smt. Geeta Devi Vs. Income Tax Officer
Court: Rajasthan
Decided on: Jan-25-2000
Reported in: (2000)68TTJ(NULL)729
ORDERB.M. Kothari, A.MThe first ground raised by the assessee is with regard to trading addition of Rs. 12,789.2. The learned counsel appearing on behalf of the assessee submitted that the assessee had closed her business at the end of the relevant accounting year. She transferred the closing stock of her business amounting to Rs. 4,26,300 to sole proprietorship concern belonging to her son, which was styled as M/s Rajendra Kumar Mahendra Kumar at no profit no loss basis. The assessing officer has erred in estimating profit @ 3 per cent thereon and he has thus made an addition of Rs. 12,989 in the declared profits. The learned counsel contended that it was the trader's decision to dispose of the closing stock at cost without charging any profit to her son. There is no provision in the law which obliges a trader to charge profit or make income out of their trading transactions. He also invited my attention to the details of comparative position of gross profit submitted at page 1 of the...
Tag this Judgment!P.G.O. Processors Private Limited Vs. Commissioner, C. Ex.
Court: Rajasthan
Decided on: Jan-24-2000
Reported in: 2000(122)ELT26(Raj); 2000(4)WLC726
V.S. Kokje, J.1. The petitioner is a company incorporated under the Indian Companies Act, 1956. The petitioner Company has a unit at Bhilwara wherein Man Made Fabrics are manufactured/processed. The petitioner had taken on lease the land, the building and the Plant and Machinery of the process house owned by M/s. Suzuki Textile Ltd., Bhilwara. They also entered into a job contract with M/s. Suzuki Textiles Ltd. The non-petitioners granted a Registration Certificate to the petitioner under Rule 174 of the Central Excise Rules, 1944. The petitioner started processing of Fabrics on 3rd June, 1997 and had been regularly submitting price declaration and monthly returns to the Range Superintendent, Central Excise showing a regular payment of excise duty on the Fabrics processed by it from time to time and such payments were accepted. The petitioner's premises were raided by the Anti-Evasion Party of Central Excise Department, Jaipur on 19th and 20th January, 1998 and on 19th and 20th Februar...
Tag this Judgment!Heera and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jan-24-2000
Reported in: 2000WLC(Raj)UC414; 2000(2)WLN446
Mohd. Yamin, J.1. This is a revision against the order of learned Additional Sessions Judge, Bali dated 22.4.1992 by which he framed charges under Sections 306, 330, 452, 148, 149, 323 IPC against the petitioners.2. Briefly stated, the case of the prosecution is that on 11.6.1991 Deva lodged first information report to the effect that on 9.6.1991 at about 12 'O' clock in the noon Panna, Tara and Kali fell down in a well and died. According to the endorsement on this report he told the police that he had doubt that these persons committed suicide. An inquiry was conducted under Section 174 Cr. P.C. which revealed that all these three persons died on 9.6.1991 due to drowning. A complaint was lodged before learned Additional Chief Judicial Magistrate. Bali on 16.7.1991 which was forwarded to the Station House Office of the concerned police station under Section 156(3) Cr. P.C. According to it a theft was committed in the house of Heera in the night of 7.6.1991. All the accused persons cau...
Tag this Judgment!Hari Singh and anr. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jan-24-2000
Reported in: 2000WLC(Raj)UC437; 2000(2)WLN447
Mohd. Yamin, J.1. This is a revision against the order of learned Addl. Sessions Judge, Bali dated 8.4.1992 by which he framed charge under Section 306 IPC against the petitioners.2. I have heard learned Counsel for the petitioners as well as learned Public Prosecutor and have gone through the record.3. Briefly stated a report was lodged on 24.10.1991 at 6.00 P.M. by petitioner No. 1 Hari Singh that his real brother Mangal Singh fell in well. He died due to grievous injuries. An inquiry was conducted under Section 174 Cr. P.C. and a case under Section 306 IPC was registered. After usual investigation challan was submitted against Hari Singh and Bhanwar Singh. The case of the prosecution is that Heri Singh and Mangal Singh deceased had a joint well. Construction work was going on. It was decided between the two brothers that the expenses incurred will be shared by both of them. Mangal Singh was a poor man and not in a position to pay his share. A quarrel took place between Hari Singh an...
Tag this Judgment!Assistant Commercial Taxes Officer, Flying Squad, Raniwada Distt. Jalo ...
Court: Rajasthan
Decided on: Jan-21-2000
Reported in: [2000]120STC217(Raj); 2001(4)WLC584; 2000(2)WLN402; 2001(2)WLN492
ORDERBalia, J.(1). By this revision under Sec. 86(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act'), the petitioner has challenged the order dated 7.1.1999 passed by the Rajasthan Tax Board, Ajmer whereby the Rajasthan Tax Board has set aside the order dated 15.12.1995 passed by life Assessing Officer as also the order dated 5.10.1996 passed by the Deputy Commissioner (Appeals) levying penalty against the assessee-respondent for carrying unfilled declaration form No. ST:18-A alongwith the goods in transit.(2). The brief facts giving rise to this revision are, that on 16.11.1995, Truck No. GJ-8T-4142 carrying 48 Refrigerators of Allwyn Brand was stopped and checked near Pindwada on Ahemdabad- Jodhpur via Pali route and it was found that these Refrigerators were transported from Hyderabad and its destination was Jaipur at the Branch Office of the assessee-respondent. All relevant documents like Bill, Bilty, Insurance papers etc. were available with the Transporter. The declar...
Tag this Judgment!Rajasthan State Road Transport Corporation Vs. Jagdish Ram and anr.
Court: Rajasthan
Decided on: Jan-21-2000
Reported in: (2001)IIILLJ839Raj; 2000(4)WLC319
B.S. Chauhan, J.1. The instant writ petition has been filed challenging the impugned award of the Labour Court dated May 22, 1989, by which the claim of the respondent-workman had been allowed after holding that the termination of his services, vide order, dated August 8, 1984, was invalid, and the Labour Court directed the reinstatement of the workman along with back wages and all other consequential benefits.2. The facts and circumstances giving rise to this case are that respondent-workman had been appointed on daily wages on probation of two years as a conductor vide Order No. 898 dated March 22, 1983 by the Rajasthan State Road Transport Corporation (for short the Corporation). On January 25, 1984, the vehicle on which the workman had been working as conductor, was checked on Ganganagar-Gharsana route and out of 49-1/2 passengers, twelve passengers were found travelling without tickets. On further investigation, it was revealed that the workman had realised the fare from two passe...
Tag this Judgment!Assistant Commercial Taxes Officer Vs. Jalani Karyalaya
Court: Rajasthan
Decided on: Jan-21-2000
Reported in: 2000(2)WLN375
Rajesh Balia, J.1. These two revisions under Section 86(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act') are directed against the Judgment dated 24.9.1998 passed by Rajasthan Tax Board, Ajmer whereby it has affirmed the judgment dated 27.4.1991 passed by the Deputy Commissioner (Appeals), Jodhpur setting aside the penalty imposed under Section 16(1)(e) of the Act for two different assessment years 1989-90 and 1990-91.2. The only question raised in these two revisions is whether the penalty imposed under Section 16(1)(e) of the Act, in respect of the assessment years 1989-90 and 1990-91 has been validly set aside by the appellate authorities.3. The assessee is a Dealer of 'Jaljira'. He disclosed the entire turnover in his returns and deposited the tax at the rate of 6% considering the commodity to be a medicinal preparation under the Ayurvedic system of thereby. The Assessing Officer felt that this is not a commodity, which is in common parlance known as medicine and is pri...
Tag this Judgment!Khadi Gramodyog Pratisthan Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jan-20-2000
Reported in: (2000)IILLJ493Raj; 2000(4)WLC106
ORDERB.S. Chauhan, J.1. The instant writ petition has been filed challenging impugned Award passed by the Labour Court dated February 16, 1993 (Annexure-7).2. The facts and circumstances giving rise to this case are that the 'Appropriate Government' made a reference, vide order dated March 8, 1978, to the Labour Court, Bikaner, as to whether the termination of services of respondent-workman Shiv Shanker Ranga was valid, and if not, to what relief he was entitled to? The claim petition was filed before the Labour Court alleging that the respondent-workman had satisfactorily worked for seven/eight years and his services were terminated in October 1962 without holding an enquiry. Subsequently, he was also involved in a criminal case where he stood acquitted vide judgment and order dated October 16, 1976; and as the termination of services of the workman had not been in consonance with the provisions of the Industrial Disputes Act, 1947, therefore, the same may be declared illegal. The pre...
Tag this Judgment!Commercial Taxes Officer, Anti-evasion Vs. Auto and Bearings
Court: Rajasthan
Decided on: Jan-20-2000
Reported in: [2001]121STC304(Raj); 2002(1)WLN489
Rajesh Balia, J.1. These five revisions arise out of the common order dated December 21, 1996 passed by the Rajasthan Tax Board, Ajmer, and also involve common questions and, therefore, they were heard together and are being disposed of by a common order.2. The brief facts leading to these revisions are : that Shri Nandkishore Moondra is doing the business of purchase and sale of automobile parts at Jodhpur in the name and style of Auto and Bearings. It is alleged that on December 13, 1993, the Assistant Commercial Taxes Officer (Anti-Evasion) inspected the business premises of the assessee and found one black coloured diary along with 63 loose papers containing entries regarding sale transactions of bearings. The assessing officer recorded the statement of the assessee and the diary and loose papers along with the ledger, journal and cash book were seized by the assessing officer. The diary consisted of two parts, one related to the transactions of the assessment year 1992-93 and the ...
Tag this Judgment!Mahendra Singh Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Jan-20-2000
Reported in: 2000WLC(Raj)UC314; 2000(2)WLN83
N.N. Mathur, J.1. This appeal is directed against the judgment dated 11.9.1980 passed by the learned Additional Sessions Judge, Sirohi, in Sessions Case No. 64/1979 convicting the appellant of the offence under Section 302 IPC and sentencing him to imprisonment for life and to pay a fine of Rs. one hundred and in default of payment of fine to further undergo one month's rigorous imprisonment.2. The prosecution case is that on 21.1.1975, on receiving information that four trucks bearing Nos. RSM 2340, RSM 2342, DHG 562 and PHJ 1169, loaded with rice, are proceeding towards Gujarat, the S.H.O., P.S., Sumerpur, directed the Head Constable Kesu Khan, Sepoy Murad Khan and deceased Moti Singh to check the vehicles at Sumerpur Choraya. Accordingly, the said police officials arranged blockade at 3 P.M. They put a drum in the middle of the road in order to stop the vehicles so that they may check them. On 21.1.1975 at about 12 in the night, one truck bearing No. RSM 2342 arrived, which was stop...
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