Rajasthan Court January 2002 Judgments
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Commissioner of Income-tax Vs. Heeralal Chaganlal
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: (2002)176CTR(Raj)495; [2002]257ITR281(Raj)
1. On an application under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for the opinion of this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the cash credit of Rs. 10,000 in the name of Shri Phool Chand Jain and interest of Rs. 900 thereon ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the interest of Rs. 5,851 disallowed by the Income-tax Officer as interest paid to partners ?' The fact regarding question No. 1 is that the assessee has not shown the cash credit of Rs. 10,000 from Phool Chand Jain. His submissions were recorded. He has confirmed the loan advanced to the assessee. Phool Chand Jain has retired as Assistant Sales Tax Officer, His identity is not in dispute. The cash credit was disbelieved on the ground that Phool Chand could not establish the sale of ornaments to advance an amount of Rs. 10,000 to ...
State of Rajasthan Vs. Maga Ram
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: 2002CriLJ3307; RLW2003(1)Raj225; 2002(3)WLN412
Garg, J. 1. This appeal has been filed by the State of Rajasthan against the judgment and order dated 16.1.89 passed by the Learned Judicial Magistrate, First Class, Sanchore in Cr. Case No. 217/84 by which the learned Magistrate acquitted the accused respondent for offence under Sections 409, 465, 466 and 467 I.P.C. 2. This appeal arises in the following circumstances : (i) On 27.1.84 PW-3 Badri Dan Patwari gave a written report Ex.P/1 before PW.1 Shyam Das, Tehsildar Sanchore stating that on 17.1.84 he took charge from the accused respondent but at the time of taking charge, an amount of Rs. 1027.30 collected by the accused respondent in the capacity as Patwari and further more the amount of Rs. 553.20 belonging to Panchayat Samiti Golasan was not handed over by the accused respondent, but at the time of handing over the charge, the accused respondent had specifically mentioned in the charge report that the above amount was with him and he would deposit the amount. Since the amount h...
The New India Assurance Company Ltd. Vs. Khima Ram and ors.
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: RLW2003(1)Raj493
Panwar, J.1. This appeal is directed against the judgment and award dt. 12.10.1993 passed by Motor Accident Claims Tribunal, Ball (hereinafter referred to as 'the Tribunal'), whereby the Tribunal awarded a sum of Rs. 25,000/- as compensation in favour of respondent-claimants and against respondent No. 4 Mohan Ram, respondent No. 5 Poona Ram and the appellant, The New India Assurance Company Ltd. (hereinafter referred to as 'the insurer')2. I have heard learned counsel for the parties. Perused the judgment and award impugned as also the record of the Tribunal.3. Briefly stated facts necessary for disposal of the present appeal are that on 8.5.1987, deceased Smt. Kesi was travelling on tractor No. RJT-3780 attached with trolley No. RJT-5432. The said tractor was driven by its driver, respondent No. 4$ Mohan Ram and was owned by respondent No. 5, Poona Ram. The case as set up 'by the claimants is that the driver of the tractor, respondent No. 4 was driving the tractor rashly and negligent...
Bhagwandas Vs. Smt. Dhanwanti
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: AIR2003Raj51; 2002WLC(Raj)UC292
H.R. Panwar, J.1. This appeal is directed against the judgment dated 22-7-1998 passed by Additional District Judge, Abu Road. District Sirohi in Civil Misc. Case No. 6/96 whereby the trial Court dismissed the application filed by the appellant under Section 10 oi' the Guardians and Wards Act, 1890 (hereinafter referred to as 'the Act'). The appellant being aggrieved by the judgment dated 22-7-1998 filed the present appeal under Section 47 of the Act.2. Brief facts, which are necessary for the decision of this appeal are that the marriage was solemnised between the appellant and the respondent. The appellant filed an application under Section 10 of the Act before the trial Court stating therein that out of the wedlock, a male child named Om Prakash was born on 1-8-1986. There were some differences between the appellant and the respondent and, therefore, the respondent has been living with her parents at Mount Abu along with the child Om Prakash. When the child Om Prakash attained the ag...
Prem Kishan Vs. Bundu and ors.
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: AIR2003Raj62; 2002WLC(Raj)UC310
ORDERH.N. Panwar, J.1. This revision petition Under Section 115, C.P.C. is directed against the order dated 3-5-2001 passed by learned DistrictJudge. Bhilwara, whereby he dismissed the application filed by plaintiff-petitioner Under Section 24 of the Code of Civil Procedure seeking transfer of Civil Suit No. 45/92 pending in the Court of Additional Civil Judge (Junior Division), Bhilwara to any other Court situated at Bhilwara. 2. The plaintiff-petitioner filed a suit in the Court of Civil Judge (Junior Division), Bhilwara for rent and ejectment of the suit premises. During the pendency of the proceedings taken by the trial Court, the petitioner felt that the Presiding Officer of the trial Court is biased, which appears from the various order sheets of the case. The petitioner moved a transfer application seeking transfer of the case from the Court of Addl. Civil Judge (Junior Division), No. 1 Bhilwara to any other Court situated at Bhilwara. The learned District Judge vide order impug...
Cit Vs. Rajasthan Wine Agencies
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: [2003]132TAXMAN3(Raj)
ORDERBy this application filed under section 256(2) of the Income Tax Act, the revenue prays that Tribunal be directed to refer the following question as set-out in para 6 of the application, for the opinion of this court :'Whether on the facts and in the circumstances of the case, and in law, the Tribunal was justified in upholding the directions of the Commissioner (Appeals) to disallow only that much amount out of unpaid sales tax amounting to Rs. 2,17,457, which has not been paid within the stipulated time allowed under the Sales Tax Law?'2. The case of the assessee is that assessee has not claimed the deduction of the sales tax payment, which has been, deposited after the period allowed under the Sales Tax Act, i.e., the amount of Rs. 2,12,457. During the course of assessment, he submitted the reply to the assessing officer, which has been referred at page 3 of the assessment order for ready reference, which reads as under :'The provisions of section 43B are not applicable in our ...
Commissioner of Income Tax Vs. Rajasthan Wine Agencies
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: (2004)186CTR(Raj)550
1. By this application filed under Section 256(2) of the IT Act, the Revenue prays that Tribunal be directed to refer the following question as set out in para 6 of the application, for the opinion of this Court :'Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the directions of the CIT(A) to disallow only that much amount out of unpaid sales-tax amounting to Rs. 2,17,457, which has not been paid within the stipulated time allowed under the sales-tax law ?'.2. The case of the assessee is that assessee has not' claimed that deduction of the sales-tax payment, which has been deposited after the period allowed under the Sales-tax Act i.e., the amount of Rs. 2,12,457. During the course of assessment, he submitted the reply to the AO, which has been referred at p. 3 of the assessment order for- ready reference, which reads as under :'The provisions of Section 43B are not applicable in our case. We have never claimed in the past ...
United India Insurance Co. Ltd., Bhilwara Vs. Smt. Yashodara Devi and ...
Court: Rajasthan
Decided on: Jan-08-2002
Reported in: 2003(1)WLN342
H.R. Panwar, J.1. These appeals involve common question of law and facts arising out of same accident and, therefore, for convenience, they are disposed of by a common judgment.2. Pulise Mallah, Firoz Devan, Abdul Hakim, Yusuf and Barkat met with an accident on 10.5.1993 arising out of use of a motor vehicle Truck No. RJ-12-G 152. These persons sustained injuries and ultimately succumbed to the injuries and as such death of aforesaid persons resulted due to motor vehicle accident arising out of use of motor vehicle. The legal representatives of the deceased persons filed separate claim petitions before Motor Accident Claims Tribunal, Bhilwara (hereinafter referred to as 'the Tribunal') claiming compensation under Section 140 of the Motor Vehicles Act, 1988 (hereinafter referred to as 'the Act') on the principle of 'no fault liability' as well as under Section 166 of the Act on the principle of 'fault liability'. By judgments and awards impugned dt. 13.11.2000, the Tribunal awarded a su...
Society (Association) of Rajasthan Institutes of Management of Science ...
Court: Rajasthan
Decided on: Jan-07-2002
Reported in: AIR2002Raj175; 2002(5)WLN161
Shiv Kumar Sharma, J. 1. The petitioner is an association of societies registered under the Societies Registration Act. The members of petitioner society are professional colleges imparting education in the field of Management sciences. In the instant writ petition the petitioner has challenged the determination of fee structure and made prayer to quash the communications dated November 24. 1999 (Annexure 3) and June 22, 2000 (Annexurc 10).2. A scheme governing admission to professional colleges was framed by their Lord-ships of the Supreme Court in Unni Krishnan J.P. v. State of A.P.. (1993) 1 SCC 645 : (AIR 1993 SC 2178). with the object to put an end to the financial and other Irregularities that had become rampant in the institutions, covering most of them Into teaching shops. The All India Council for Technical Education (for short A1CTE) framed under All India Council of Technical Education Act. 1987 (for short 1987 Act). the AICTE (Norms and Guidelines for fees and Guidelines fo...
Salim Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jan-07-2002
Reported in: 2002(3)WLC84; 2002(4)WLN228
Garg, J.1. This revision petition has been filed by the accused petitioner against the judgment and order dated 20.8.2001 passed by the learned Sessions Judge, Balotra in Criminal Appeal No. 2/2000 by which he dismissed the appeal of the accused petitioner and confirmed the judgment and order dated 4.1.2000 passed by the learned Addl. Chief Judicial Magistrate, Balotra by which the learned Addl. Chief Judicial Magistrate convicted the accused petitioner for the offence under Sections 279, 304AIPC and 184 and 134/187 of the Motor Vehicles Act (hereinafter referred to as 'the MV Act') and sentenced in the following manner:-Name of accused petitionerConvictedu/SectionSentence awardedSalim279 IPCTwo months R.I. and to pay a fine of Rs. 250/-, in defaultof payment of fine to further undergo 15 days S.I.304-A IPCSix months R.I. and to pay a fine of Rs. 500/-, in defaultof payment of Tine to further undergo one month S.!.184 of MVActOne month S.I. and to pay a fine of Rs. 250/-, in defaultof ...
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