Rajasthan Court January 2000 Judgments
State Vs. Jhandu Ram and ors. and Vice Versa
Court: Rajasthan
Decided on: Jan-20-2000
Reported in: 2000WLC(Raj)UC617; 2000(2)WLN442
N.N. Mathur, J.1. These two appeals are directed against the judgment dated 01.4.1981 passed by the Addl. Sessions Judge, Nohar whereby the learned Judge acquitted all the accused respondents of offence under Sections 302, 302/149 I.P.C. However, the learned Judge convicted the accused appellants in S.B. Criminal Appeal No. 302/81 of offence under Sections 148 & 325/149 I.P.C. Each of the accused appellants have been convicted of offence under Section 148 I.P.C. and sentenced to one year's R.I. and to pay fine of Rs. 1000/- in default of payment to further under go 6 months' R.I. The appellants have also been convicted of offence under Section 325/149 I.P.C. and sentenced to 4 years R.I. and to pay fine of Rs. 1000/- in default of payment to further undergo 6 months' S.I. All the sentences have been ordered to run concurrently. The State has challenged the acquittal of the accused respondents of offence under Sections 302, 302/149 I.P.C. Thus, both the appeals arising out the same judg...
Tag this Judgment!Commercial Taxes Officer Vs. Vishnu Metals
Court: Rajasthan
Decided on: Jan-18-2000
Reported in: [2000]120STC433(Raj); 2001(4)WLC754
Rajesh Balia, J.1. This revision under Section 86(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act') is directed against the judgment dated February 9, 1999, passed by the Rajasthan Tax Board, Ajmer (hereinafter to be referred to as 'the Tax Board'), whereby the Tax Board while allowing the appeal has set aside the order dated March 19, 1999 passed by the District Level Screening Committee.2. The brief facts which are not in dispute and are relevant for the purpose of deciding this revision are : that the respondent-assessee is the manufacturer of stainless steel sheets. Its original installed capacity was 1,300 M.T. per annum prior to February 16, 1995 when it has taken expansion activity. As against the installed capacity of 1,600 M.T. per annum, the unit has achieved the production of more than 85 per cent of the installed capacity in the year preceding the relevant date. Its production between April 1994 to February 15, 1995 was 1,292.913 M.T. and during the year ensuing...
Tag this Judgment!Kishana Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jan-18-2000
Reported in: 2000(2)WLN437
N.N. Mathur, J.1. This is an appeal against the judgment dated 26.8.1981 passed by Sessions Judge, Balotra convicting the appellants Kishana and Aab Singh for offence u/s. 302 I.P.C. and sentencing each of them to imprisonment for life and pay a fine of Rs. 500/- and in default to further undergo six months rigorous imprisonment. The appellants have also been convicted for offence u/s. 460 I.P.C. and sentenced to 10 years rigorous imprisonment and to pay a fine of Rs. 500/-, indefault to further undergo six months rigorous imprisonment.2. The prosecution case in brief is that PW/34 Hanuman lodged a F.I.R. at police station Dhorimana on 30.6.1980 at about 9 A.M. stating interalia that in the early morning PW/5 Peera informed him that his son PW/8 Isra who used to graze catties was sleeping with deceased Mst. Dapu in the 'Dhani'. As per the saying of Isgra, in the night two persons entered in the 'Dhani' of Dapu. They killed Mst. Dapu by strangulation. Thereafter, they took away the orna...
Tag this Judgment!Additional Commissioner, Commercial Taxes Vs. Life Guard Distributors
Court: Rajasthan
Decided on: Jan-17-2000
Reported in: [2001]121STC102(Raj); 2001(4)WLC710
Rajesh Balia, J.1. This revision under Section 86(2) of the Rajasthan Sales Tax Act, 1994 is directed against the order dated June 9, 1997 passed by the Rajasthan Tax Board, Ajmer, whereby the Tax Board has allowed the appeal filed by the respondent-assessee and set aside the order dated April 12, 1993 passed by the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur.2. The brief facts leading to this revision are : that the respondent-assessee who is a dealer of I.V. sets [blood donor sets], moved an application under Section 12-A of the Rajasthan Sales Tax Act, 1954 (for short, 'the Act') before the Commissioner, Commercial Taxes, Rajasthan, Jaipur for determination of the following question :'That the I.V. sets (blood donor sets) made of plastic is whether surgical goods or medicines because the Government of India and Government of Rajasthan has declared the I.V. sets as medicines vide Notification No. X-11014/8/88 DMS/PF a photocopy of said notification is attached in dup...
Tag this Judgment!M/S Sanjay Industries Suwana, Distt. Bhilwara Vs. Commercial Taxes Off ...
Court: Rajasthan
Decided on: Jan-17-2000
Reported in: [2000]120STC12(Raj); 2001(4)WLC641; 2001(2)WLN505
ORDERBalia, J.(1) This sales tax revision by the dealer assesses against the order of Rajasthan Sales Tax Tribunal, Ajmer dated 9.3.1994.(2). This revision was initially filed before this Court on 30th July, 1994 and was later on transferred to the Rajasthan Taxation Tribunal on its constitution. It was admitted by the Rajasthan Taxation Tribunal. Thereafter on abolition of the said Tribunal the matter again stands transferred to this Court,(3). The questions raised for consideration in this case, as framed by the assessee in petition, are that:(a) Whether in view of the exemption available to me petitioner under the Incentive Scheme the authorities below were right in levying purchase tax and interest on purchases of whole pulses by the petitioner from the cultivates? (b) Whether the finding recorded by the Tribunal and the authorities below stands vitiated on account of mis-construction of the notification dt. 8.9.76 issued by the State Government under Sec. 4(2) of the State Act? (c...
Tag this Judgment!Commercial Taxes Officer Vs. Prakash Udhyog
Court: Rajasthan
Decided on: Jan-14-2000
Reported in: [2002]126STC372(Raj); 2000(2)WLN509
Rajesh Balia, J.1. The question which has been addressed to this Court for determination is whether production of the stone ballast (gitti) by breaking the large stones amounts to manufacturing, so as to make the respondent unit entitled to claim benefit of exemption from payment of tax under the New Sales Tax Incentive Scheme, 1989 (hereinafter called the 'Incentive Scheme') in the light of definition of 'manufacture' given in the Rajasthan Sales Tax Act, 1994 which governs the present case.2. The respondent, Prakash Udhyog, had made an application on November 17, 1997 under the Incentive Scheme for the purpose of sanctioning issue of eligibility certificate for exempting its new industrial unit which started commercial production and has applied for eligibility certificate on November 17, 1997. The new unit was shown to be engaged in the production of 'stone, grits/chips' for which large stones are used as raw material. 'Stone grits' is known commonly in this part of the country as '...
Tag this Judgment!Sharvan Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jan-14-2000
Reported in: 2001WLC(Raj)UC190; 2000(2)WLN430
N.N. Mathur, J.1. This appeal is directed against the judgment dated 16.5.1980 passed by the Addl. Sessions Judge, Bhilwara convicting the appellant Sharvan Singh of offence u/s 302 I.P.C. and sentenced to imprisonment for life and to pay a find of Rs. 200/- in default of payment to further undergo two months rigorous imprisonment. He has also been convicted for the offence u/s 201 I.P.C.2. The prosecution case as set out during the trial is that the accused Sharwan Singh (herein after referred to as the appellant) lodged a first information report at P.S. Mandal on 01.12.1979 at 9.00 A.M. stating inter alia that he was a second driver on truck No. PUI 8992 alongwith first driver deceased Avtar Singh. At about 3:15 A.M. on a call of a girl the first driver of the truck Avtar Singh got down from the truck and proceeded towards her. He did not return for about 20 minutes inspite of horn given by him. Suspecting some foul, he awaked Mukhtiar Singh, Khalasi of the truck. In the morning he ...
Tag this Judgment!Shripal JaIn and Etc. Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jan-13-2000
Reported in: AIR2000Raj222
Naolekar, J.1. In these two petitions the petitioners have sought directions from the Court to the State Election Commission to discharge its constitutional obligations under Article 243-K of the Constitution of India and for declaration that the provisions of Sections 28 and 29 of the Rajasthan Panchayat Raj Act, 1994 and Rules 59 and 61 of the Rajasthan Panchayati Raj Rules, 1994 be declared ultra vires being violative of Article 243-K of the Constitution of India.2. Submission of the learned counsel for the petitioners is that under Article 243-K of the Constitution of India the superintendence, direction and control for preparation of electoral rolls for and the conduct of, all elections to Panchayats shall be vested in the State Election Commission. Thus it is constitutional duty of the State Election Commission to prepare the electoral rolls for the purposes of elections of the panchayats and to conduct all elections of the panchayats. The State Election Commission cannot leave t...
Tag this Judgment!Assistant Commercial Taxes Officer Vs. Mewar Welding Works
Court: Rajasthan
Decided on: Jan-11-2000
Reported in: [2000]119STC576(Raj)
Rajesh Balia, J.1. These three revisions are against the order of Rajasthan Tax Board dated August 17, 1998 in three appeals filed by the present petitioner. All the appeals have been dismissed by the common order of the Board holding the same to be infructuous.2. The Board has noticed that by the order of the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur, dated July 18, 1994, had allowed the appeals of the assessee and remanded the case back to the assessing officer for making fresh assessment orders. Aggrieved by the order of the Deputy Commissioner (Appeals), the petitioner preferred an appeal which was dismissed as having become infructuous, because in pursuance thereof the assessing officer has made fresh assessment orders.3. Learned counsel for the Revenue had urged that Board has seriously erred in dismissing the appeals of the Revenue as having become infructuous, without considering the fact that the Deputy Commissioner (Appeals) has recorded the finding ...
Tag this Judgment!Assistant Commissioner, Commercial Taxes Vs. Nagauri Industries
Court: Rajasthan
Decided on: Jan-11-2000
Reported in: [2000]120STC383(Raj)
Rajesh Balia, J.1. No one appeared on behalf of the respondent despite service.2. Heard the learned counsel for the petitioner.3. This revision is against the order passed by the Rajasthan Tax Board in Appeal No. 553 of 1994 'A.C.T.O. v. Nagauri Industries, Sriganganagar' decided on March 20, 1998. The District Level Screening Committee in its meeting dated April 23, 1993 has sanctioned the issue of eligibility certificate in favour of the Nagauri Industries to claim the benefit of Sales Tax Incentive Scheme, 1987 in respect of a new industrial units for manufacturing edible oil established by the respondent. Against the order of District Level Screening Committee, the assessing authority preferred an appeal before the Board. That appeal has been rejected by the Board. Aggrieved with the aforesaid order the revenue has filed this revision.4. The facts giving rise to this case are that in the meeting held on December 14, 1993, respondent Nagauri Industries was granted eligibility certif...
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