Rajasthan Court February 2001 Judgments
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Commissioner of Income Tax Vs. Choksi Contact (P) Ltd.
Court: Rajasthan
Decided on: Feb-13-2001
Reported in: (2001)166CTR(Raj)274
ORDERThis is a reference application under section 256(2) of the Income Tax Act, 1961, filed by the Commisioner for issuing direction to the Tribunal to refer following two questions of law said to be arising out of Tribunal's decision in ITA No. 109/Jp/90 for assessment year 1985-86 :1. 'Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was legally justified in holding that the consumption of silver was verifiable with reference to the stock register maintained monthwise and that though daily consumption was not recorded, yet the department was required to point out specific defects for rejecting the books of accounts in view of the fact that slips for consumption of silver claimed to have been kept by the assessee were not verifiable and the consumption of silver in this year is higher than in the preceding year though the type of production continued to be the same ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally...
Cit Vs. Mangal Chand Bhanwarlal and Co.
Court: Rajasthan
Decided on: Feb-13-2001
Reported in: [2001]119TAXMAN614(Raj)
Balia, J. Heard the learned counsels for the parties.This reference relates to the assessment year 1982-83 and arises out of appellate order of the Tribunal in IT Appeal No. 665 (Jp) of 1986. The Tribunal at the instance of Commissioner has referred the following two questions of law for opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that 'blank transfer' of shares as recognised by section 108(1A) of the Companies Act, 1956 would amount to 'Actual delivery' within the meaning of the term used in section 43(5) of the Income Tax Act, 1961 ?2. Whether, the Tribunal was right in holding that loss of Rs. 2,73,053 was required to be set off against business income of the assessee ?'2. Having heard the learned counsels for the parties and going through the finding recorded by the Tribunal as per the statement of the case, we find that the expression used in recording finding has not been used rightly which has resulted ...
Cit Vs. Mohd. Bux Shokat Ali
Court: Rajasthan
Decided on: Feb-13-2001
Reported in: (2001)167CTR(Raj)192
By the CourtHeard learned counsel for the parties.2. This is an application under section 256(2) of the Income Tax Act, 1961, requiring this court to direct the Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following two questions of law said to be arising out of the Tribunals order, dated 8-1-1991, passed in ITA No. 5/Jp/1990 and 1611/Jp/1989 for the assessment year 1987-88 :(1) Whether, on the facts and in the circumstances of the case the Tribunal was legally justified in directing to allow depreciation on the vehicles which were not registered in the name of the assessee-firm (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in observing that assessment framed in the case of this assessee should be treated as substantive and not protective specially in view of the fact that while completing the assessment in the case of firm consisting of 6 partners has established beyond doubt that assessee-firm was only bena...
Mathura Lal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Feb-13-2001
Reported in: 2001(2)WLC130; 2002(2)WLN422
Shiv Kumar Sharma, J.1. Proceedings for the acquisition of surplus lands initiated against the petitioner under Chapter III-B of the Rajasthan Tenancy Act, 1955 (for. short the 'Old Ceiling Law') and the Rajasthan Tenancy (Fixation of Ceiling on Lands) Government Rules, 1963 (for short the 'Old Ceiling Rules') were dropped on March 31, 1975. However, the case was reopened in view of Section 15(2) of the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 (for short the 'New Ceiling Law'). Vide order dated January 29, 1986, the Additional Collector Ceiling, Kota (for short the ACC) observed that the standard acres of 84 Bighas of land held by the petitioner were equivalent to 45.81 standard acres and the petitioner was entitled to retain only 40 standard acres, thus 5.81 standard acres of land were decleared as surplus. After unsuccessful appeal in the Board of Revenue (for short the BOR) the petitioner has preferred the instant writ petition seeking quashing of the order...
Ajay Chaturvedi and ors. Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Feb-13-2001
Reported in: 2001WLC(Raj)UC438; 2001(1)WLN721
Mohd. Yamin, J.1. These three petitions are to be decided together, Ajay Chaturvedi, Anil Patodia, Dinesh Nandwana and Jyoti Nandwana have filed petition No. 864/2000 to quash FIR No. 434/2000 registered at Police Station Vigyan Nagar, Kota on 19.9.2000; while Ajay Chaturvedi, Anil Patodia and Dinesh Nandwana have filed petition No. 737/2000 to quash FIR No. 315/2000 registered at Police Station Vigyan Nagar, Kota on 1.7.2000; and Dinesh Nandwana also separately filed petition No. 865/2000 to quash FIR No. 315/2000 registered at Police Station Vigyan Nagar, Kota.2. I have heard learned Counsel for all the parties i.e. petitioners, complainant and learned Public Prosecutor.3. In FIR No. 434/2000 registered on the basis of complaint, it is alleged that Smt. Jyoti Jhamnani applied for one lac shares at the rate of Rs. 10/- per share in March, 1994 for a company Vikranjee Investment Limited at the behest of Chandra Prakash Nandwana. The promoter quota shares had to have a locking period of...
Durga Das Vs. Union of India and ors.
Court: Rajasthan
Decided on: Feb-12-2001
Reported in: 2001CriLJ2275; 2001(2)WLC171; 2001(2)WLN170
ORDERBalia, J. (1). Heard learned counsel for the parties. (2). The petitioner challenges the order passed by the Dy. Collector, Cenlral Excise and Customs, Jaipur dt. 10th May, 1978 (Ex.3) and the appellate order passed by the Appellate Collector of Customs dt. 23rd July, 1980 (Ex.5) as affirmed by the Customs Excise & Gold (Control) Appellate Tribunal, New Delhi vide its order dated 12th February, 1988 (Ex.9). The review against which was dismissed by Ihe CEG vide order dt. 14th January, 1989 (Ex.11). (3). The brief facts giving rise to this case are that while Ihe petitioner was travelling in a bus for Balotra/Jodhpur on 24.11.76, he was searched in pursuance of an information by the local police of Barmer. The petitioner was found in possession of nine gold coins bearing PAK marking and weighing in terms of pure gold 104.600 gms. and primary gold in the form of four patlis having purity of 23 cts. weighing 465.400 gms. Thus the total contraband gold was found in possession of the p...
M/S. Narinder Nath and Co. Vs. Raj Taxation Tribunal
Court: Rajasthan
Decided on: Feb-12-2001
Reported in: [2002]125STC29(Raj); 2001(2)WLC215; 2001(1)WLN732
ORDERBalia, J.(1).Heard teamed counsel for the parties. A short question has been raised in this petition.(2). Section 11B was inserted in the Rajasthan Sales Tax Act, with effect from 2.5.69 and the provision was also made applicable to the demands under the CST Act with effect from the said date retrospectively by later amendment.(3). On the amount of tax having remained unpaid after it became due to be paid, the Assessing Officer has levied interest on the said outstanding demands with reference to provisions of Section 11B for assessment years 1965-66, 1966-67, 1967-68 and 1968-69. There is no dispute that the interest has been lavied with effect from the date of insertion of said provision. The assessee has challenged levy of interest firstly before the Rajasthan Taxation Tribunal by filing a writ petition challenging the validity of provisions of Section 11B on various grounds including the ground that it could not have been levied retrospectively. The said challenged however fai...
Samunder Singh Vs. Union of India and ors.
Court: Rajasthan
Decided on: Feb-12-2001
Reported in: 2001(2)WLC453; 2001(2)WLN336
ORDERShethna, J.(1). Notice to the respondents. (2). Mr. V.K. Mathur, who appeared before the CAT and who is also standing counsel for the respondents, is directed to accept notice.(3). At the request of learned counsel Mr. Kaushik, this matter is beard and disposed of finally.(4). By now, law is very well settled by umpteen number of judgments of the Hon'ble Supreme Court regarding the doctrine of legitimate expeclation. The person who joins the service will definitely expect himself to be confirmed after the period of probation is over, if nothing wrong is found against him during the period of probalion.(5). In the instant case, the petitioner/original applicant was appointed on the post of Wash Boy on probation for a period of 2 years way pack on 12.4.89. Similarly, one Devdas was appointed on the post of Wash Boy on probation for a period of 2 years way back on 2.9.3.89. Their services were terminated by an order dated 2.6.95 with effect from 31.5.95. Both of them filed separate o...
Asha Choudhary Vs. University of Rajasthan
Court: Rajasthan
Decided on: Feb-12-2001
Reported in: 2001(3)WLC356
ORDERMISRA, J. 1. The petitioner-Asha Choudhary is a student of M.A. Previous (Hindi) who sought admission into this course for the Session 1999-2000 in Shri Bhawani Niketan Women College, Sikar Road, Jaipur. The M.A. Previous course of Hindi consists of 4 papers and the 4th paper as per syllabus is optional which consists of study of any one Indian Languages viz. Urdu or Marathi or Bengali or Gujrati. The petitioner opted for Gujrati as her optional paper for M.A. (Previous) and indicated so in her admission form. It appears that the facility for the study of the subject 'Gujrati' was not available in the College, yet she was granted admission into the course by the Principal of the College on the assurance to the petitioner that although she would not be able to attend regular classes in the subject, she would have the liberty to prepare for this paper on her own. Thus, the petitioner although was a regular student of M.A. (Previous), the optional paper was studied by her without att...
Renu Sharma Vs. State of Rajasthan and Others
Court: Rajasthan
Decided on: Feb-12-2001
Reported in: 2002(1)WLN97
ORDERChauhan, J. (1). In these writ petitions and the writ petitions mentioned in the Schedule annexed to this judgment and order, common questions of facts and law are involved, therefore, all these petitions were heard together and they are being disposed of by this common judgment/order, taking the Writ Petition No. 1722/2000, Renu Sharma vs. State of Rajasthan & Ors., as the leading case. (2). The instant writ petition has been filed for quashing the Notification dated 16.11.1999 making amendment in rule 296 of the Rajasthan Panchayati Raj Rules, 1996 (for short, 'the Rules, 1996') and other consequential orders; for issuing direction to offer appointment to the petitioner as she stood over and above contesting respondents No. 3 and 4 in the merit list prepared in pursuance of the advertisement No. 1/96 for the posts of Teacher Grade III from the date the said respondents have been appointed with all consequential benefits; and to quash the appointments of the private respondents. ...
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