Rajasthan Court February 2002 Judgments
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Commissioner of Wealth-tax Vs. Vallabh Das
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: [2003]262ITR319(Raj)
1. On an application filed under Section 27(1) of the Wealth-tax Act, 1957, the Tribunal has referred the following questions for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the market value of the property 'Himanshu Bhawan' should be determined by applying a multiple of ten to the net annual value ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing a deduction of Rs. 50,000 from the fair market value of 'Himanshu Bhawan' on account of declaration made by the assessee under Section 3(1) read with Section 13 of the Voluntary Disclosure of Income and Wealth Act, 1976 ?'2. The assessee is an individual. The relevant assessment years are 1969-70, 1970-71, 1971-72, 1972-73, 1973-74 and 1974-75. The assessee, inter alia, owns a property known as 'Himanshu Bhawan', Jaipur. The Wealth-tax Officer has adopted the value of this property on the basis of the repo...
Mangi Lal and anr. Vs. Satnam Singh and ors.
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: II(2002)ACC252; 2003ACJ453; 2003(2)WLN612
Gyan Sudha Mishra, J.1. This is an appeal for enhancement of the amount of compensation against an award whereby a sum of Rs. 1,11,000 (rupees one lakh eleven thousand only) has been allowed to the appellants who are the legal representatives of deceased Kanudi who died at the age of 50 years and was earning at least Rs. 50 per day by her artistic ability of 'mehandi' decoration on palms. However, documentary proof in regard to the income of the deceased could not be produced and hence the counsel for the appellants fairly accepted the position that Rs. 15,000 per annum should be taken to be her income as per the Second Schedule to the Motor Vehicles Act, 1988. But, thereafter a multiplier of 13 should have been applied considering the age of the deceased whereas the multiplier of 8 only has been applied since there is no dispute about the age of the deceased that she was 50 years old and there can possibly be no dispute regarding her income that it cannot be less than Rs. 15,000 per a...
Cit Vs. the Bank of Rajasthan Ltd.
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: (2002)174CTR(Raj)400
N. M. Mathur, J.This appeal under section 260A of the Income Tax Act, 1961, is directed against the order dated 28-2-2000, passed by the Tribunal, Jodhpur Bench, whereby the Tribunal allowed the claim of the assessee for deduction of Rs. 7,88,848 with respect to the bad debt for the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section 36(i)(vii) and clause (v) to section 36(2), claims under section 36(1)(viii) and 36(1)(viia) are separate and distinct ?'3. Briefly stated that facts of the case are that the respondent- assessee the Bank of Rajasthan Ltd. is a scheduled bank governed by the provisions of Banking Regulation Act, 1949. The assessing officer assessed the income of the respondent assessee for the assessment year 1985-86 on the income of Rs. 17,78,882 and for the assessment year 19...
Hindustan Salts Ltd. Vs. Commissioner of Income Tax
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: (2003)185CTR(Raj)542
1. On an application under Section 256(1) of the IT Act, 1961, the Tribunal has referredthe following questions for the opinion-of this Court.'1. Common question in RA Nos. 420, 421 & 422/Jp/1981 : 'Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of Rs. 1,71,307 (asst. yrs. 1974-75), Rs. 33,943 (asst. yr. 1976-77) on account of death-cum-retirement gratuity under Section 37 or any other provision of the IT Act, 1961? 2. Common question in RA Nos. 420 & 421/Jp/1981 : 'Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of the amounts of Rs. 45,936 (asst. yr. 1974-75) and Rs. 5,208 (asst. yr. 1975-76) received from the Salt Department, Govt. of India, as contribution and liability for the amount of pension payable to the retiring persons who were absorbed by the assessee-company as per their service conditions with the Salt Department...
Hindustan Salts Ltd. Vs. Cit
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: [2003]127TAXMAN379(Raj)
ORDEROn-in application under section 256(1) of the Income Tax Act, 1961, the Tribunal has referred the following questions for the opinion of this court.1. Common Question in RA Nos. : 420, 421 & 422/JP/1981 :'Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of Rs. 1,71,307 (Assessment year 1974-75), Rs. 33,943 (assessment year 1975-76) and Rs. 34,027 (assessment year 1976-77) on account of death-cum-retirement gratuity under section 37 or any other provision of the Income Tax Act, 1961 2. Common in RA Nos. : 420 & 421/JP/1981 :'Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of the amounts of Rs. 45,936 (assessment year 1974-75) and Rs. 5,208 (assessment year 1975-76) received from the Salt Department, Government of India as contribution and liability for the amount of pension payable to the retiring persons who were absorbed by...
Bheru Singh and ors. Vs. the State of Rajasthan
Court: Rajasthan
Decided on: Feb-14-2002
Reported in: 2002(3)WLN620
Sunil Kumar Garg, J.1. This revision petition has been filed by the petitioner against the order dated 28.7.2001 passed by the learned Special Judge, SC and ST (Prevention of Atrocities) Cases, Pali by which he rejected the application dated 5.12.2000 filed by the petitioners by which they demanded the following documents:(i) Forwarding letter of FSL articles by Superintendent of Police, Pali.(ii) Photographs(iii) Statements of Teja, Pema, Bhanwara, Dalla Ram, Ganesh Ram, Patta Ram, Shankar, Ganpat Singh, Bhanwar Singh and Shambhu Singh.2. It may be stated here that the accused petitioners were facing trial for offence Under Sections 341, 323, 364, 302/34 I.P.C. and Section 3(2) of the SC and ST (Prevention of Atrocities) Act, 1989 in connection with FIR No. 66/2000 of the Police Station, Shivpura, Distt. Pali.3. In reply to that application filed by the accused, the Dy. Superintendent of Police admitted that on 9.7.2000, he enquired from Pema, Shankar, Ganesh, Dhagla Ram, Bhanwar and ...
R.K. Gupta and anr. Vs. University of Rajasthan and ors.
Court: Rajasthan
Decided on: Feb-13-2002
Reported in: AIR2002Raj234
Sharma, J. 1.The petitioner in the instant writ petition seeks to quash the order dated April 29, 2000 (Annexure- 8) issued by the respondent University of Rajasthan, whereby the rent of the tenanted shops was increased without affording an opportunity to the petitioner. The petitioner has been the tenant of the respondent University in the shops in question and it appears that the Syndicate vide Resolution dated April 22, 2000 decided to increase the rent of the shops.2. The learned counsel Mr. R.D. Rastogi, appearing on behalf of the respondent University raised preliminary objection in regard to maintainability of the writ petition on the ground that in contraclual matters powers under Article 226 of the Constitution of India can not be invoked. The learned counsel placed reliance on Kerala State Electricity Board and Anr. v. Kurien E. Kaiathil and Ors. (1). Their Lordships of the Supreme Court Court in the said case indicated that 'the contract between the parties is in the realm o...
Bheru Lal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Feb-13-2002
Reported in: AIR2000Raj245; 2002(2)WLN650
Garg, J. 1. This revision petition has been filed by the petitioner against the judgment dated 20.7.2000 passed by learned Additional Sessions Judge, Phalodi inCriminal Revision No. 5/99 by which the learned Additional Sessions Judge set aside the order dated 9.8.99 passed by the learned Additional Chief Judicial Magistrate, Phalodi by which the learned Judicial Magistrate discharged the accused petitioner and other accused respondents for offence under Sections 420, 167, 468, 471 & 120-B IPC.2. In this case, Mool Singh complainant was not made a party by the accused petitioner but by order of this Court dated 23.3.2001, notice was issued to the complainant and on his behalf his counsel has given appearance.3. The facts giving rise to this revision petition are as follows:(i) Mool Singh complainant filed a complaint on 8.7.92 in the Court of Additional Chief Judicial Magistrate, Phalodi against the present accused petitioner and some other accused persons stating that the accused petit...
Commissioner of Income-tax Vs. Mahaveer Polymers
Court: Rajasthan
Decided on: Feb-13-2002
Reported in: [2002]256ITR598(Raj)
1. On an application filed under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of Rs. 1,92,904 for calculating the disallowance under Section 37(3A) read with Section 37(3B) of the Income-tax Act, 1961 ?Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of Rs. 38,310 being the expenditure on maintenance of delivery van, motor cycle and scooter for calculating the disallowance under Section 37(3A)/37(3B) of the Income-tax Act, 1961 ?Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in setting aside the issue and in directing to allow the amount of Rs. 98,208 disallowed under Section 43B in case the payments had been made within the time permissible under the relevant law, even if the same were p...
Municipal Board Vs. Harish Chandra Joshi and ors.
Court: Rajasthan
Decided on: Feb-13-2002
Reported in: 2002(3)WLC122; 2002(4)WLN92
Chauhan, J. 1. The instant writ petition has been filed against the impugned award dated 26.5.2000 passed by the Labour Court, Sri Ganganagar, allowing the claim of the respondent workman and directing the petitioner Municipal Board to reinstate him with 50% of back wages from the date of reference till the date of Award. 2. The facts and circumstances giving rise to this case are that respondent-workman filed an application on 15.5.1990 (Annex. 1) before the Chairman of the Board that he was qualified to be appointed on the post of Tax Assessor: post was lying vacant; thus he should be appointed. He was appointed on temporary basis, vide order dated 22.3.1991 (Annex.2), as a Tax Assessor by the Chairman of petitioner Municipal Board (for short, 'the Board') for a period of one year, or till regularly selected candidate was made available. When the period of one year was likely to expire, the workman approached the Civil Court by filing Suit No. 5/1992 and vide order dated 21.5.1992 (A...
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