Rajasthan Court January 2003 Judgments
Cwt Vs. R.K. Golecha
Court: Rajasthan
Decided on: Jan-27-2003
Reported in: [2003]131TAXMAN262(Raj)
By this application under section 7 of the Wealth Tax Act, 1957, Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of the Commissioner (Appeals) directing the assessing officer to take the value of Prem Prakash Cinema Building as per finding of first appellate authority for assessment year 1979-80 by making enhancement by 10 per cent in each assessment year over the value adopted for the earlier years ?'2. The assessee is Hindu undivided family and also a partner in the partnership firm M/s. S. Zoraster & Co. which inter alia owns an immovable property known as Prem Prakash Cinema Building. The Hindu undivided family had declared its value in the immovable property at minus figure, whereupon the Wealth Tax Officer made reference under section 16A of the Wealth Tax Act to the valuation cell of the department.3. The District Valuation Officer valued the said property at ...
Tag this Judgment!Mohan Lal Gupta Vs. the Chairman, Nagar Palik
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: AIR2003Raj187; RLW2003(2)Raj1194; 2003(1)WLC779; 2003(1)WLN619
ORDERShashi Kant Sharma, J.1. Instant civil revision petition filed by Mohan Lal Gupta-plaintiff petitioner is directed against the order dated 21st August, 2002 passed by the learned Additional Civil Judge (Junior Division) No. 5, Kota whereby application of petitioner for allowing the petitioner to give secondary evidence has been dismissed.2. Heard learned counsel for the petitioner at admission stage.3. Now, Code of Civil Procedure has been amended by the Act of 46 of 1999 and it has been implemented from 1st July, 2002 and after this amendment Section 115 of CPC has been changed materially and consequently, the revisional jurisdiction of the High Court has now been materially restricted. On this point, judgment of Karnataka High Court in the case of KR Subbaraju v. Vasavi Trading Co., AIR 2002 Karnataka 407, judgment of High Court of Madhya Pradesh in the case of Phool Singh v. Mavla alias Bhavaliya (AIR 2002 Madhya Pradesh 246) and the Judgment of High Court of Allahabad in the c...
Tag this Judgment!Rajasthan Auto Chalak Union (intack) Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: II(2003)ACC486; AIR2003Raj194; RLW2003(3)Raj1543; 2003(2)WLC480; 2003(1)WLN335
ORDERB.S. Chauhan, J.1. This writ petition has been filed for quashing the permit condition No. (5)(2) providing that Auto Rickshaw being plied within the Municipal Limits of Bikaner must be plied by permit holder himself.2. The writ petition has been filed by the registered Union of Auto Rickshaw owners/drivers to quash the condition on the permit of plying the auto-rickshaw only by the permit holder by the respondent authorities on the ground that the provisions of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'Act, 1988') puts an embargo only that a owner or person in-charge of the vehicle shall not drive the vehicle in any public place without having any effective driving licence. The condition imposed to the respondent authorities in the present case is without competence and contrary to the statutory provisions.3. Shri Vyas, learned counsel for the petitioner has submitted that the said condition is arbitrary and unreasonable. Moreso, discriminatory as such a condi...
Tag this Judgment!Commissioner of Income Tax Vs. Trinity Hospital
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: (2003)181CTR(Raj)517; [2003]264ITR317(Raj)
M.R. Calla, J.1. These two appeals under Section 260A of the IT Act which are directed against the order dt. 1st Feb., 2001, passed by the Tribunal, Jodhpur in ITA Nos. 1416 & 1421(Jp)/1994 for the asst. yr. 1990-91 and the order dt. 2nd Feb., 2001, in ITA No. 554(Jp)/1997 for the asst. yr. 1991-92. Since the question involved in both these appeals is common question based on identical facts we propose to decide both these appeals by this common judgment and order as under :2. The only question involved in this case is as to whether the area in question situated in the District of Jodhpur is an industrially backward area or not. There is no dispute that the production of the articles had begun in the instant case between 31st Dec., 1980, and before 3rd April, 1990. Once this factual position is not disputed under Section 80HH(2) of the IT Act, it has to be taken as an industrially backward area for the purpose of this Act.3. The 8th Schedule under Section 80-IA(2)(iv)(b) is the list of...
Tag this Judgment!Director, State Farms Corporation of India Ltd. Vs. Judge, Industrial ...
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: [2003(97)FLR1110]; (2003)IIILLJ81Raj; 2003(3)WLC83
Anil Dev Singh, C.J. 1. This D.B. Civil Special Appeal is directed against the order of the learned single Judge dated May 14, 1998 rendered in Civil Writ Petition No. 3240 of 1984. By that order, the learned single Judge rejected the writ petition challenging the award of the Industrial Tribunal, Bikaner dated March 31, 1984. The facts giving rise to the appeal are as follows. 2. The appellant is the State Farm Corporation of India Ltd. It is located at Jetsar, Rajasthan, The appellant was established on March 3, 1964. Till July 31, 1969 its administrative control vested with the Ministry of Agriculture, Government of India. While the administrative control over the appellant was still being exercised by Government of India the latter by its order dated October 28, 1966 granted 10% project allowance to the workers employed at Jetsar Project. Subsequently, with effect from August 1, 1969 the administrative control was transferred to the Corporation itself vide notification of the Gover...
Tag this Judgment!Commissioner of Income Tax Vs. Nirmal Kumar Duggar
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: (2003)185CTR(Raj)618; [2004]270ITR514(Raj)
1. Heard the learned counsel for the parties.2. The Revenue has proposed the following question of law to be referred to this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in setting aside the question of addition- of any amount by way of undisclosed incorne to the AO for decision in the light of the findings and directions given by the Tribunal vide its order, dt. 7th June, 1989, in ITA Nos. 401 to 403/Jp/1987 in the case of H.C. Bader for the asst. yrs. 1972-73 to 1974-75?'3. The admitted facts of the case are that for the asst. yr. 1973-74, an assessment order was made on 7th Feb., 1976. Thereafter the assessment order was reopened under Section 147(a) r/w Section 148 of the IT Act and order has been passed on 6th March, 1986. That order was challenged before the Dy. CIT(A). The Dy. CIT(A) set aside the assessment with the direction to reframe the assessment. Fresh assessment was again made by the ITO on 15th March, 1991. In the meanwh...
Tag this Judgment!D.D. Sinha and anr. Vs. Official Liquidator, Rajasthan Commercial and ...
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: [2004]118CompCas112(Raj); [2004]50SCL26(Raj)
S.K. Keshote, J.1. Heard learned counsel for the parties, perused the application.2. The petitioners, the directors of M/s. Rajasthan Commercial and Industrial Finance (India) Ltd. (in liquidation), filed this application under Section 454 of the Companies Act, 1956, read with Rule 9 of the Companies (Court) Rules, 1959.3. In the application, the applicants prayed for dispensation with the preparation of the statement of accounts as already the entire record is with the official liquidator and the applicants have got no document whatsoever in their possession. In the alternative, it is prayed that the applicants may be allowed to hire the services of qualified chartered accountant for preparation of the statements of accounts and the official liquidator may be directed to allow the applicant and their chartered accountant to assess to the documents submitted by the applicant to the official liquidator for preparation of the statements of accounts.4. The another prayer is made for direc...
Tag this Judgment!Official Liquidator of Amfort Agro Finance Ltd. Vs. Shishpal Singh
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: [2004]49SCL597(Raj)
ORDERS.K. Keshote, J. 1. Heard learned counsel for the applicant, perused the application, its enclosures, reply to the application filed by the respondent and the rejoinder thereto filed by the applicant. 2. In Para No. 7 of the application, the Official Liquidator averred that the list of debtors provided by Shri Sajjan Singh Rathore is in the shape of Register and that is a lengthy document. The details given in the said register with regard to the respondents viz., name and address of debtor, the date of giving loan, principal amount and amount and rate of interest to be charged etc. Which are as follows : S.No.Name &Address; of debtorThe date of giving loanPrincipal amountAmount of interest (@ 14%)Total1234561.Sh. Shish PalSingh S/o Sh. Bhagi-rath Singh V.P. Disnau Teh. Laxman-garh, Sikar28/94Rs. 50,000 (Rs. fiftythousand only)Rs. 37,916 (Rs. thirtyseven thousand nine hundred sixteen only). As on 27-8-1999Rs. 87,916 (Rs. eightyseven thousand nine hundred sixteen only)3. In S.B. Co...
Tag this Judgment!Cit Vs. Nirmal Kumar Dugar
Court: Rajasthan
Decided on: Jan-24-2003
Reported in: [2003]132TAXMAN102(Raj)
ORDERHeard the learned counsel for the parties.2. The revenue has proposed the following question of law to be referred to this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in setting aside the question of addition of any amount by way of undisclosed income to the assessing officer for decision in the light of the findings and directions given by the Appellate Tribunal vide its order dated 7-6-1989 in ITA Nos. 401 to 403/JP/87 in the case of H.C. Bader for the assessment years 1972-73 to 1974-75 ?'3. The admitted facts of the case are that for the assessment year 1973-74, an assessment order was made on 7-2-1976. Thereafter the assessment order was re-opened under section 147(a) read with section 148 of the Income Tax Act and order has been passed on 6-3-1986. That order was challenged before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) set aside the assessment with the direction to reframe the assessmen...
Tag this Judgment!Shri Akhey Ram Ishwari Prasad Trust Vs. Commissioner of Income Tax
Court: Rajasthan
Decided on: Jan-23-2003
Reported in: (2003)183CTR(Raj)287; [2004]266ITR281(Raj)
1. Mr. Kasliwal pleads no instructions. He does not want to appear for the assessee. No other person has appeared for the assessee.2. Heard learned counsel for the Revenue.3. On an application filed under Section 256(1) of the IT Act, 1961, the Tribunal has referred the following question for our opinion :'Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the income of the assessee-trust was not entitled to exemption under Section 11(1)(a) of the IT Act ?'4. The assessee is a trust. It was constituted by Shri Jeewanmal Tapadia, who was the manager of certain religious and charitable funds. A formal declaration for creating trust in respect of the religious and charitable funds was made by the aforesaid Shri Jeewanmal Tapadia on 26th Aug., 1957.There were number of funds, which Shri Tapadia was managing, By the deed of indenture dt. 26th Aug., 1957, it was declared that the respective assets of the religious and charitable funds will be in favou...
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