Rajasthan Court February 2001 Judgments
B.L. Meghwal Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: [2001(90)FLR524]; 2001(2)WLC475; 2001(2)WLN384
ORDERShethna, J.(1). Learned counsel Mr. Saluja for the appellant stated at the bar that he will be satisfied with the order of compulsory retirement instead of order of dismissal from service passed by the disciplinary authority against the appellant.(2). In view of the above, notice is ordered to be issued to the respondents.(3). Learned AAG Mr. Jangid is directed to accept notice. Mr.,Saluja has supplied copy of special appeal along with writ petition to Mr. Jangid.(4). At the joint request and by the consent of the learned counsel for the parties, this special appeal is heard and disposed of today itself by this order.(5). The appellant belongs to Scheduled Caste of Meghwal. He was to retire from service with effect from 30.11.99. Just a day before i.e. on 29.11.99, his services were terminated by the disciplinary authority as per the order at Annex. 13. The same was challenged by the appellant before this Court by way of writ petition No. 3962/2000 which was dismissed in limini at...
Tag this Judgment!C.i.T., Jodhpur Vs. M/S. Chokshi Contacts (P) Ltd. Udaipur
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: (2001)166CTR(Raj)383; [2001]251ITR587(Raj); 2001(4)WLC234; 2001(2)WLN507
ORDERBalia, J.(1). Heard learned counsel for the parties.(2). The Income Tax Appellate Tribunal, Jaipur Bench. Jaipur submitted statement of case and referred a question of law arising out of its order dt. 20th Sept., 1993in ITA No. 110/JP/90 for the assessment year 1987-88, The question of law referred to this Court for its opinion reads as under:'Whether on the fads and in the circumstances of the case the ITAT was legally justified in directing to allow deduction u/S. 801 without considering the deduction u/S. 80HH, ignoring the provisions of Sec. 80HH(9)'?(3). The facts giving rise to the present case are that the assessee is a Company manufacturing and selling electrical contacts. The assessee has claimed relief u/S. 801 as well as u/S. 80HH for deduction in respect of gross total income from the industrial undertaking manufacturing electrical contacts under Chapter VI-A of the Income Tax Act, 1961 (for short the Act of 1961') The Assessing Officer while upholding the claim of the...
Tag this Judgment!National Insurance Co. Ltd. Vs. Savitri and ors.
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: 2002ACJ1142
J.C. Verma, J.1. This miscellaneous appeal has been preferred by the insurance company challenging the award of the Motor Accidents Claims Tribunal, Neem Ka Thana (Sikar), dated 21.12.1998 in Case No. 5 of 1991 wherein a sum of Rs. 1,66,000 has been awarded along with interest to the claimants now respondent Nos. 1 to 4.2. The claimants had preferred the claim as legal heirs of deceased Pappu on account of the accident between truck No. RJV 4110 being driven by the deceased and owned by respondent No. 5 and jeep No. RJ 23-0326 being driven by respondent No. 6 and owned by respondent No. 7. The accident was caused on 21.9.1990 on the road from Neem Ka Thana to Sikar near Guhala. The jeep was insured by the New India Assurance Co. Ltd. and the truck was insured with National Insurance Co. Ltd.3. AWs 3 and 4 have stated that the accident had been caused on account of the negligence of the driver of the jeep whereas NAW 1 and NAW 2 had deposed that the accident had been caused because of t...
Tag this Judgment!Cit Vs. Emery Stone Mfg. Co.
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: [2001]117TAXMAN489(Raj)
Balia, J. This reference has been made by the Tribunal in the proceedings arising out of assessment orders passed by the Inspecting Assistant Commissioner in pursuance of orders made by the Commissioner (Administration) under section 263 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').2. The question that has been referred to this court for the assessment years 1982-83 and 1983-84 arising out of IT Appeal Nos. 268 and 269 (Jp.) of 1989 is as under :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in upholding the setting aside of the fresh assessment order dated 12-3-1987 of the IAC (Asstt.) for the assessment years 1982-83 and 1983-84 ?'3. The facts of this case are that the respondent-assessee, Emery Stone Mfg. Co., is a registered firm. Originally assessments were completed for the assessment years in question on 24-1-1985 by allowing depreciation on the assets by taking the cost of acquisition as the valuation at wh...
Tag this Judgment!Dugad Singh Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: 2002WLC(Raj)UC155; 2007(3)WLN334
N.N. Mathur, J.1. This appeal is directed against the judgment dated 18.12.1996 passed by the Additional Sessions Judge, Nohar Camp Bhadra convicting the appellant of offence Under Sections 302 & 458 I.P.C. and sentenced him to imprisonment for life and to pay a fine of Rs. 1000/-; in default of payment to further undergo six months simple imprisonment. The appellant has also been convicted for offence Under Section 458 I.P.C. and sentenced to 5 years rigorous imprisonment and to pay a fine of Rs.500/-; in default of payment to further undergo one month simple imprisonment.2. Appellant Dugad Singh and two other accused persons Hanuman Singh and Laxman Singh since acquitted were put to trial on the charge of murder of Chunni Ram.3. Briefly stated the prosecution case is that on 8.11.1993 at 2.00 p.m., P.W. 2 Kishana Ram lodged a First Information Report at Police Station, Nohar stating inter alia that in the night at about 10.00 P.M. he was at his residence along with his son P.W. 3 Dal...
Tag this Judgment!The Commissioner of Income Tax Vs. Lake Palace Hotels and Motels (P) L ...
Court: Rajasthan
Decided on: Feb-15-2001
Reported in: 2007(2)WLN665
Sunil Kumar Garg, J.1. This is a reference under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the IT Act') at the instance of the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur and the Tribunal has referred the following common question of law in the case of assessee for the assessment years 1986-87 and 1987-88 for answer by this Court:Whether on the facts and in the circumstances of the case the ITAT is legally justified in allowing depreciation and extra depreciation on hotel building by treating it as a plant?2. The facts giving rise to this reference, in short, are as follows: The assessee is a Company running hotels at Udaipur. The hotels of the assessee-Company were being operated by the Indian Hotels Company Limited and 50% of the net operating profits were paid as operation fees. The assessee-Company claimed depreciation on the hotel building at the rate of 15% treating the same as Plant., However, the Dy. Commissioner of Income-tax (Assmt). Spec...
Tag this Judgment!Jayant Kumar JaIn Vs. State of Rajasthan and Others
Court: Rajasthan
Decided on: Feb-14-2001
Reported in: 2001(2)WLC75
ORDERLakshmanan, C.J.(1). This appeal is directed against the order passed by the learned Single Judge (P.P. Naolekar, J.) in S.B. Civil Writ Petition No. 3978/2000, dated, 1.9.2000, dismissing the writ petition filed by the appellant on the ground of delay in applying for compassionate appointment.(2). The appellant's father who was a Teacher Gr. Ill in the Education Department of Government of Rajasthan died on 24.6.94 while in Government service. The appellant was born on 21.4.1981 and at the lime of his father's death, it is stated that he was about 13 years and 2 months. He attained majority on 21.4.99. According to the appellant, he passed the Senior Higher Secondary Examination on 24.6.1998 and has submitted an application for compassionate appointment on the post of Teacher. By order dated 21.8.98, the appellant was informed by the Deputy Inspector of Education (Primary), Kekri, Ajmer, that the application by the appellant should have been filed within 45 days from the date of ...
Tag this Judgment!Modern Syntax (i) Ltd. Vs. Debts Recovery Tribunal Jaipur and Others
Court: Rajasthan
Decided on: Feb-14-2001
Reported in: AIR2001Raj170; [2001]106CompCas629(Raj); 2001(2)WLC79; 2003(1)WLN620
ORDERLAKSHMANAN, C.J.1. This writ petition was filed by the petitioner withthe following prayers:- (a) Dismiss the recovery application filed by Respondent No. 2 before the Respondent No. 1 (Anx. 1) as not maintainable/returnable on account of notification under Rajasthan Relief Undertaking Act issued by the Government of Rajasthan (Anx. 3). (b) Quash and set aside the order dated 13.10.2000 marked as Annexure 6 passed by the Respondent No.1. (c) Quash and set aside the order dated 6.9.2000 marked as An-nexure-2 passed by the Respondent No.1. (d) Pass such other orders as the Court deems just and proper in the facts and circumstances of the case. (2). The State Bank of Bikaner and Jaipur filed Original Application No. 431/2000 and prayed for the following reliefs:-(i) Issue a Certificate for recovery of the aggregate amount of Rs. 25,86,92,370.68 (Rupees Twenty Five Crores Eighty Six Lakhs Ninety two thousand three hundred seventy and paisa sixty eight only) as Principal amount outstan...
Tag this Judgment!Commissioner of Income-tax Vs. Anand Prakash Mittal
Court: Rajasthan
Decided on: Feb-14-2001
Reported in: [2001]250ITR590(Raj)
1. None is present for the respondent in spite of service.2. The Commissioner of Income-tax has moved this application under Section 250(2) for requiring the Tribunal to state the case and refer questions of law said to be arising out of the Tribunal's order passed in I. T. A. No. 2166/JP of 1996. The questions of law proposed by the Revenue for the purpose of making a reference are as under :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in allowing further deductions on account of depreciation and interest paid to the creditors in spite of the fact that if the whole of the order of the Assessing Officer is read, no separate claims on these counts were admissible being covered in the net profit rate ?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in allowing further deductions as in 1 above and thereby reducing the total income of the assessee ...
Tag this Judgment!Rajasthan State Mines and Minerals Ltd. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Feb-14-2001
Reported in: [2002]257ITR783(Raj)
1. Mr. Bhandawat is directed to accept notices for the Commissioner of Income-tax, Jaipur, as standing counsel for the Revenue.2. This is an application under Section 256(2) of the Income-tax Act, 1961, for requiring the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to refer the following question of law said to be arising out of the order of the Tribunal in I. T. A. No. 1764/JP of 1992 for the assessment year 1991-92, dated September 10, 1998, affirming the adjustment made under Section 143(1)(a) by disallowing the deduction claimed by the assessee on account of liability incurred for payment of charges under the prospecting licence and expenses incurred in respect of the guest-house :'Whether, on the facts and circumstances of the case and in law, the Tribunal was right in holding that the Assessing Officer was justified in making prima facie adjustment under Section 143(1)(a) in respect of prospecting charges payable to the Government of Rajasthan, Rs. 2,96,00,000 and rest ho...
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