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Rajasthan Court February 2002 Judgments

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Feb 01 2002

Cit Vs. Vishnu Trading and Investment Co.

Court: Rajasthan

Decided on: Feb-01-2002

Reported in: (2002)176CTR(Raj)169

By the CourtOn an application filed under section 256(1) of the Income Tax Act the Tribunal has referred the following question for the opinion of this court : 'Whether on the facts and in the circumstances of the case the Tribunal, Jaipur was justified in holding that capital gains, in respect of sale of property, was not attracted in the assessment year under consideration as there has been no transfer.'2. The assessee-company which derives income from the manufacture and sale of containers had sold its factory building for consideration of Rs. 45,000 to a firm M/s Krishna Agencies, Jaipur, wherein the relatives of the company's directors were partners. The matter was referred to the valuer under section 55A of the Income Tax Act, who valued the property at Rs. 1,35,000, which value was adopted as market value for the purpose of section 52 of the Income Tax Act after obtaining the necessary sanction of the Inspecting Assistant Commissioner. On the basis of the proposal the amount of ...


Feb 01 2002

Mahesh Chand Vs. the State of Rajasthan

Court: Rajasthan

Decided on: Feb-01-2002

Reported in: 2003(2)WLC194; 2003(1)WLN203

Sunil Kumar Garg, J.1. This appeal has been filed by the accused appellant against the judgment of conviction and order of sentence dated 20.5.2000 passed by the learned Additional Sessions Judge, Bayana District Bharatpur by which he has convicted the accused appellant for the offence under Sections 376, and 323, IPC and sentenced as follows:U/s. 376 IPC to undergo seven years' rigorous imprisonment.U/s. 323 IPC to undergo six months rigorous imprisonment.All the above substantive sentences were ordered to run concurrently.2. It arises in the following circumstances that on 28.4.1999, P.W. 3 Triveni Devi wife of Dhara Singh aged about 24 years lodged the report Ex.P/3 with the Police Station Halena, District Bharatpur stating therein that on 27.4.1999 at about 1.00 p.m. she went to Jungle for purpose of taking back her cows and when she was returning and when she reached near the well of Ramkaur thereupon, accused appellant came from her back side, caught hold of her waist and put her...


Feb 01 2002

Neelam Kumari Vs. State of Rajasthan and ors.

Court: Rajasthan

Decided on: Feb-01-2002

Reported in: 2002(3)WLN424

B.S. Chauhan, J.1. The instant writ petition has been filed for quashing the impugned orders dated 30.6.1999 (Annx. 14) and (Annx. 15), by which the petitioner was not permitted to join services at the place of her posting inspite of her selection as Teacher Grade-III in response to the Advertisement No. 1/1998.2. The facts and circumstances giving rise to this case are that respondents had issued Advertisement No. 1/1998 for filling up vacancies of Teachers Grade-III. In pursuance of that advertisment, petitioner also applied and her name appeared in the select list. Vide order dated 9.10.1998, she was directed to join at Government Primary School, Rawatsar; however, when she went to join there, she was served with the impugned orders and was not allowed to joint the duty. Hence this petition.3. Mr. R.K. Singhal, learned Counsel for petitioner has raised large number of issues including arbitrariness while passing the impugned orders and submitted that the impugned orders deserve to b...


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