Rajasthan Court July 2003 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income Tax Vs. Hindustan Zinc Ltd.
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: (2003)185CTR(Raj)177; [2004]269ITR369(Raj)
1. This appeal is directed against the order of the Tribunal dt. 28th April, 1999. The limited controversy before this Court is whether the Tribunal was justified in allowing the interest amounting to Rs. 18,56,32,417 as revenue expenditure, on the. funds borrowed to the tune of Rs. 220 crores ?2. The case of the respondent-assessee before the AO was that the interest paid on the capital borrowed for expansion of business is allowable under Section 36(1)(iii) of the Act. That prayer was rejected, holding that as the assets were not put in use, the amount of interest cannot be allowed as revenue expenditure.3. In the appeal before the CIT(A), the CIT(A) affirmed the view taken by the AO. In the appeal before the Tribunal, the Tribunal considered the provisions of Section 36(1)(iii) of the Act and following the view taken by the Allahabad High Court in CIT v. Tarai Development Corporation Ltd. : [1994]205ITR421(All) held that when there is expansion of business, the new assets are whethe...
Commissioner of Income Tax Vs. Banna Lal Jat
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: (2003)185CTR(Raj)678; [2005]273ITR259(Raj)
1. The appeal was admitted in terms of the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in admitting the miscellaneous application when there was no apparent mistake rectifiable under Section 254(2) of the IT Act and directing application of net profit rate of 8 per cent subject to interest and depreciation?'2. The assessee is a civil contractor. He declared his income of Rs. 1,32,010, The assessment was made under Section 143(3) of the IT Act, 1961 (hereinafter referred to as 'the Act of 1961').3. During the assessment, the AO noticed that the assessee has disclosed net profit rate 5 per cent and 7 per cent in the asst. yrs. 1993-94 and 1994-95, respectively. That rate was enhanced by the A at 15 per cent for both the years and in appeal filed before the CiT(A). The CIT(A) has reduced it to 12-1/2 per cent. Both the authorities applied this rate subject to interest and depreciation.4. In iurther appeal, befor...
Ashok Kumar Gaur and ors. Vs. the M.A.C.T. and anr.
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: RLW2004(1)Raj185; 2003(4)WLC742
Parihar, J. 1. In a claim petition filed before the Motor Accident Claims Tribunal, Kota, ex parte proceedings were drawn against the petitioners on 29.11.1995. Thereafter, an award was passed by the Tribunal on 4.6.1999 thereby allowing a claim of Rs. 2 lacs in favour of the respondent-claimant.(2). An application for setting aside ex parte award was filed before the Tribunal on 25.8.2000 along with an application under Section 5 of the Limitation Act for condoning the delay. Both the applications were dismissed by the Tribunal vide order dated 29.9.2000. Hence, the present writ petition, challenging not only the award dated 4.6.1999 but also the order dated 29.9.2000.(3). After hearing counsel for the parties, I have carefully gone through the material on record as also the impugned award and the order.(4). The Tribunal, while rejecting the application for setting aside ex parte proceedings, has given detailed reasons for not accepting the application under Section 5 of the Limitatio...
Ganesh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: RLW2004(1)Raj248
Mathur, J.1. The instant appeal has been filed against the judgment dated 31st July, 2001 passed by Additional Sessions Judge (Fast Track), Sirohi convicting the appellant of offence under Section 302 I.P.C. and sentenced to undergo imprisonment for life and also to pay a fine of Rs. 400/-; in default of payment of fine to further under go one year's rigorous imprisonment.2. The factual scenario as emerged from the trial is that on 7.6.95 P.W. 6 Raman along with his deceased brother Bhamra Ram was on his way to the residence of his aunt for attending a marriage party. At about 10:00 P.M. when they reached to an open place known as 'Chavra' in village Hadmatiya the appellant Ganesh armed with Kulhari abruptly appeared along with Narain Singh and Dalpat Singh and mounted attack giving a Kulhari blow from the sharp edged side on the head of Bhamra Ram, on account of which he fell down. Hearing the cries, his mother rushed to the scene of occurrence. The deceased Bhamra Ram disclosed to hi...
Mohan Lal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: RLW2004(2)Raj1118; 2004WLC(Raj)UC410
Mathur, J.1. We have heard Mr. D.N. Yadav learned counsel for the petitioner and Mr. K.R. Bishnoi learned Public Prosecutor.2. The petitioner a life convict voiced his grievances to the effect that inspite of the fact he remained in Jail for more than 14 years the State Government has not considered his case for premature release in right perspective by addressing a letter to Hon'ble the Chief Justice of India. The letter has been transmitted by the Supreme Court under communication dated 22nd October, 2002 to this Court. Instant writ petition has been registered on the said letter. The counter supported by affidavit of Shri S.S. Bissa, Superintendent, Central Jail, Jodhpur reveals that the petitioner was convicted for offence under Section 302, 397, 460 and 395 I.P.C. and sentenced to imprisonment for life. He has served the sentence of 17 years and 6 months. The stand of the State Government is that the petitioner is not entitled to premature release in view of Rule 9 of the Rajastha...
Mahendra Singh Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-17-2003
Reported in: RLW2004(2)Raj1105; 2003(4)WLC517
Sunil Kumar Garg, J.1. This writ petition has been filed by the petitioner under Article 226 of the Constitution of India against the respondents on 31.5.2001 with a prayer that by an appropriate writ, order or direction, the respondents may be directed to pay the scale of the post of driver to the petitioner and difference amount with interest with effect from 17.11.94 on which date the petitioner had assumed the charge of the post of driver.2. The facts of the case as put forward by the petitioner are as under:-i) That the petitioner was initially appointed as Sais in Dist. Animal Husbandry Department, Churu under the Rajasthan Animal Husbandry (subordinate Service) Rules, 1977 (hereinafter referred to as the Rules of 1977 vide order dtd. 5.5.93 (Annex. 1).ii) Further case of the petitioner is that since the post of driver was lying vacant with the respondent-Department and the petitioner being Higher Secondary qualified and had good experience of driving as well as was possessing dr...
Mahendra Singh Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-16-2003
Reported in: RLW2003(4)Raj2506
Singh, C.J.1. District Transport Office, Sriganganagar, who is also the Taxation Officer, issued a demand against respondents No. 9 and 10. Respondent No. 9 being aggrieved of the demand filed a writ petition being D.B. Civil Writ Petition No. 1448/2000 before this court in which the demand created by the Taxation Officer was challenged. The writ petition was dismissed on 26.05.2000. It is the allegation of the petitioner that despite the fact that a demand is created by the Taxation Officer, proceedings to recover the amount in question are not being taken by the concerned authorities in the right earnest. The petitioner claims that this is being done because of the instructions issued by the Hon'ble Chief Minister to the quasi judicial authorities, who are responsible for levy and collection of tax.2. In reply affidavit filed by respondent No. 3, it is denied that Chief Minister has issued any instruction to the quasi judicial authorities, which can be construed as interference with ...
Akhil Bhartiya Vidhyarthi Parishad Through Its Zila Pramukh Vs. State ...
Court: Rajasthan
Decided on: Jul-16-2003
Reported in: RLW2003(4)Raj2706; 2004(1)WLC30
Panwar, J. 1. The instant writ petition has been filed for issuing a direction to the respondents to conduct a proper investigation into every transaction which, has enabled the use of property for the purposes other than educational purposes and also restraining them from entering into such transaction for furtherance of any activity other than educational.2. The facts and circumstances giving rise to this case, in succinct, are that the petitioner, claiming itself to be a duly registered Students Union, has field this writ petition as a Public Interest Litigation, alleging, inter alia, that vide order dated 22-8-1947, the land measuring seven Bighas in the Bari of Late Kothari Moti Singhji was given to the Hindi Vidhya Peeth, Udaipur free of Nazrana and Nasul Tax for educational purposes with the stipulation that if the land is not used for the purpose for which it had been recommended for being given, it would revert to the State and the said educational institution would not be ent...
Foja Vs. State of Rajasthan
Court: Rajasthan
Decided on: Jul-16-2003
Reported in: RLW2004(1)Raj215; 2003(4)WLC722
N.N. Mathur, J.1. The appellant Foja stood tried on the charge of the murder of his nephew Hansia the learned Sessions Judge, Udaipur by judgment dated 02.06.2000 convicted him for the offence under Section 302 I.P.C. and sentenced to imprisonment for life and to pay a fine of Rs. 500/-; in default of payment, to further undergo six months of imprisonment.2. The prosecution case as disclosed during trial is that on 20.05.1994 the appellant Foja alongwith deceased Hansia, eye witnesses PW-1 Bholia and PW-12 Alkha were returning from the village Jed after attending marriage settlement proceedings in the panchayat pertaining to the marriage of Hansia. On the way, PW-6 Bhania of their village also joined them. They were moving in two groups. PW-1 Bholia, PW-6 Bhania and PW-I2 Alkha were in one group. The appellant Foja and the deceased Hansia were moving behind them at a distance of about 10-15 steps. A verbal altercation took place between the appellant and the deceased Hansia on the issu...
Madhu (Smt.) Vs. Smt. Bhanwari and ors.
Court: Rajasthan
Decided on: Jul-16-2003
Reported in: RLW2004(1)Raj417; 2004(1)WLC11
H.R. Panwar, J.1. These appeals are directed against order of the learned Single Judge dated 27th September, 2002 passed in Smt. Bhanwari v. Smt. Madhu and Ors. (1). Singh both these appeals arise out of one and the same order involving common question of law and facts, they are being disposed of together by this common judgment.(2). Facts giving rise to both the appeals succinctly are that election for the post of Sarpanch of Gram Panchayat Dhabhar, Panchayat Samiti, Rohat, District Pali was held on 31st January, 2000. Smt. Bhanwari (for short 'returned candidate'); appellant in D.B. Civil Special Appeal (Writ) No. 687/2002, Smt. Madhu (for short 'election petitioner') and respondent Smt. Tara contested the election for the post of Sarpanch. After completion of counting of the votes secured by respective contestants, it was revealed that the returned candidate secured 651 valid votes while the election petitioner and respondent Tara secured 650 and 449 votes respectively. Since return...
- ‹ Prev
- 3
- 4
- 5
- 6
- 7
- 9
- 10
- 11
- 12
- 13
- Next ›
- Last »