Rajasthan Court February 2009 Judgments
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Commissioner of Income-tax Vs. Pionior Minerals
Court: Rajasthan
Decided on: Feb-19-2009
Reported in: [2009]315ITR223(Raj)
1. This reference has been made under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue for the opinion of this Court, arising out of the order of the Tribunal in I.T.A. No. 771/JP/86, dated October 27, 1987, for the assessment year 1983-84 on the following question of law:Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to depreciation on the compressor at 30 per cent.2. The assessee filed its return and claimed depreciation on the compressor at 30 per cent. being used in mines and quarries. The Income-tax Officer allowed 10 per cent. depreciation holding that under the Income-tax Rules, no such rate has been prescribed in respect of this item of machinery. Appeal was preferred before the Commissioner of Income-tax (Appeals) who confirmed the view of the Income-tax Officer. Further appeal was preferred before the Income-tax Appellate Tribunal. The Tribunal relying upon the judgment of ...
Commissioner of Gift Tax Vs. Smt. Triveni Devi
Court: Rajasthan
Decided on: Feb-19-2009
Reported in: (2009)225CTR(Raj)231
1. This reference has been made under Section 26(1) of the GT Act, 1958 at the instance of the CGT for opinion of this Court on the following question of law:Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no gift of 29 Tolas of gold made by late Shri Roshanlal Goyal to his daughter-in-law Smt. Usha Goyal at the time of marriage?2. The assessment pertains to the asst. yr. 1982-83. The assessee filed her return on 9th Nov., 1984 and the value of the taxable gift was shown as nil. Notice under Section 16(1) of the GT Act was issued on 19th Oct., 1984 to the assessee. Notice under Section 15(2) of the GT Act was also served. Late Shri Roshanlal Goyal gifted 29 Tolas of gold ornaments to his daughter-in-law. He submitted that the transfer of ornaments was neither voluntary nor without consideration, therefore, it was not a gift in terms of Section 2(xii) of the GT Act and not liable to tax. The GTO held that the value of the o...
State of Rajasthan Vs. Gani Mohd.
Court: Rajasthan
Decided on: Feb-19-2009
Reported in: RLW2010(1)Raj59
Deo Narayan Thanvi, J.1. This Misc. Petition arises out of the reference made by the learned ACJM, Badi Sadri, Distt. Chittorgarh on 28.1.05 with regard to seeking direction Under/Section 318 of the Criminal Procedure Code, in short 'the Code', in Cr. Regular Case No. 503/98 'State v. Gani Mohd.' with regard to the judgment & order of sentence passed on 5.2.2001 & 7.2.2001 respectively. 2. Heard learned Public Prosecutor as well as learned Counsel appearing for the accused Gani Mohd. 3. Upon perusal of the record of the case and the judgment, it appears that the learned Magistrate has made a reference under Section 318 of the Code on the order of sentence dt. 7.2.01 after pronouncement of judgment on 5.2.01. Under Section 318 of the Code, if the accused, though not of unsound mind, cannot be made to understand the proceedings, the Court may proceed with the inquiry or trial and in the case of a Court other than a High Court, if such proceedings result in a conviction, the proceedings s...
G.S. Sabla Vs. Rajasthan State Electricity Board and ors.
Court: Rajasthan
Decided on: Feb-19-2009
Reported in: 2009(1)RLR585
H.R. Panwar, J.1. All these writ petitions involve common question of law and facts and therefore, with consent of learned Counsel for the parties, are heard and decided together taking the facts of SBCW No. 800/1986 as a leading case.2. In the two writ petitions filed by G.B. Sabla and Nemi Chand, the petitioners seek a direction to assign seniority by taking their entire services rendered by them with the Erstwhile Maharana Bhupal Electric Supply Company Private Limited, Udaipur (for short the Company' hereinafter) and consider their case for promotion to the post of Executive Engineer.3. In the writ petition filed by RSEB being Writ Petition No. 3016/2000, the order Annex. 3 dated 10.11.1998 passed by Industrial Dispute Tribunal and Labour Court , Udaipur (for short 'the Labour Court' hereinafter) has been challenged.4. The facts and circumstances giving rise to these writ petitions are that the writ petitioners G.S. Sabla and Nemi Chand and various respondent mentioned in Writ Peti...
Rajvan Devi (Smt.) Vs. Union of India (Uoi) and ors.
Court: Rajasthan
Decided on: Feb-18-2009
Reported in: 2009(2)WLN273
Mohammad Rafiq, J.1. Heard learned Counsel for the parties.2. This writ petition has been filed by the petitioner on the premise that her husband, who was serving the respondents since 17.08.1981 as Naik/Cook and was a patient of Affective Psychosis Bipolar has not been heard of since 04.02.1998. In fact, he was on active duty with the respondents and went missing from the Unit on 04.02.1998. The Court of Enquiry conducted by the respondents declared him deserted and consequentially the respondents sent intimation vide communication dt. 06.07.1998 to Superintendent of Police, Jhunjhunu and Police Station, Khetri. 3. Shri Tarun Choudhary, learned Counsel for the petitioner citing the Army Instruction No. 12(16)/88-D (Pension/Services) dt. 03.06.1988 argued that President has in such like cases directed that when a member of Indian Armed Forces is declared missing while in service, the family will be immediately, after the lapse of one year from the date of declaration of disappearance/p...
Commissioner of Income-tax Vs. Ajit Kumar Arya
Court: Rajasthan
Decided on: Feb-17-2009
Reported in: [2009]180TAXMAN333(Raj)
ORDER1. This reference has been made by the Income-tax Appellate Tribunal at the instance of the revenue under Section 256(1)/256(2) of the Income-tax Act, 1961 pertaining to the assessment year 1973-74 seeking opinion of this Court on the following questions of law:1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in not holding that this was a case of transfer of a capital asset as defined under Section 2(14) of the Income-tax Act and, therefore, the profit or gain arising from this transfer was chargeable to income-tax under the head 'Capital gains' as per Section 45 of the Income-tax Act, 1961 ?2. Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the sale price realised on the sale of the land was an agricultural income treating the land as an agricultural land and exempted under Section 2(1)(b) of the Income-tax Act, 1961 ?2. Heard learned Counsel for the parties.3. Learned Counsel for the revenu...
Prahlad Kumar Vs. Kishan Chand and ors.
Court: Rajasthan
Decided on: Feb-17-2009
Reported in: AIR2009Raj73; RLW2009(3)Raj2441
ORDERNarendra Kumar Jain, J.1. Defendant No. 2-appellant Prahlad Kumar has preferred this Regular First Appeal under Section 96 of the Code of Civil Procedure challenging the impugned judgment and decree dated 9th July, 1992 passed by the Additional District Judge, Bayana, in Civil Suit No. 7/89 whereby the trial Court has decreed the suit for pre-emption in respect of the disputed property filed by the plaintiff-respondent No. 1 Kishanchand.2. Briefly stated the facts of the appeal are that on 1st March, 1989 the plaintiff filed a suit for pre-emption in respect of disputed property against the defendants in the trial Court wherein it was pleaded that the plaintiff and defendant No. 3 Tilluram are real brothers and their ancestral residential house of their ownership is situated in Mohallah Sunar Gall, Bayana; the boundaries of which were mentioned in para 1 of the plaint. The division of their house took place in between them about one year ago and after the division a common wall wa...
Commissioner of Income-tax Vs. Paramhans Ashram
Court: Rajasthan
Decided on: Feb-17-2009
Reported in: [2009]315ITR220(Raj)
1. This reference has been made under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue seeking the opinion of this Court on the following question of law:Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the decision of the Appellate Assistant Commissioner that the assessee is a public charitable and religious trust and its income is entitled to exemption under Section 11 of the Income-tax Act, 1961?2. The assessee in its returns pertaining to the assessment years 1973-74, 1974-75 and 1975-76 declared that the trust run by the assessee is a charitable trust and its income is exempt under Section 11 of the Income-tax Act, 1961. The Income-tax Officer did not accept the claim of the assessee. On appeal before the Appellate Assistant Commissioner of Income-tax, he reversed the order of the Income-tax Officer and permitted the benefit of Section 11 of the Income-tax Act. The appeal was preferred before the Tribunal...
Chaju Singh and 16 ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Feb-17-2009
Reported in: RLW2009(4)Raj3180
Mahesh Chandra Sharma, J.1. This revision petition has been filed by the petitioners, against the order dated February 14, 1995 of Addl. Sessions Judge No. 2 Alwar in Criminal Appeal No. 20/8.4 (98/82) and 34/84 dismissing the appeal and maintaining conviction and sentence dated November 8, 1982 of Special Judicial Magistrate Alwar in Criminal Case No. 49 of 1980 under Section 4(v) of Prosecution of Civil Rights and sentenced them to 2-1/2 months Sl and fine of Rs. 100 each and in default of payment to further undergo sentence of 15 days SI and under Section 7(d) of Protection of Civil Rights and sentenced them to 2-1/2 month Sl and fine of Rs. 100 each and in default of payment to further undergo sentence of 15 days SI. It may be mentioned that petitioners Chaju Singh, Hamath Singh, Lal Bai, Sunder Bai and Mool Chand have died. The revision petition by these five petitioners have become infructious and stand dismissed.2. Brief facts of the case are that for the alleged Incident took p...
Megh Singh Arya Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Feb-17-2009
Reported in: RLW2009(4)Raj3141
Mahesh Chandra Sharma, J.1. This revision petition has been filed by the petitioner Megh Singh Arya against the order dated September 10, 1996 passed by Special Judge (Essential commodities Act) Rajgarh Distt. Alwar in case No. 3 of 1995 taking cognizance against the petitioner under Section 3/7 of the Essential Commodities Act in Final Report No. 75 dated 31.12.1991 in FIR No. 35 of 1991 registered at Police Station Rajgarh, Dist. Alwar issuing warrant of arrest of procuring the presence of the petitioner.2. Brief facts of the case are that on March 17, 1991 an FIR was lodged by Jitendra Singh Choudhary, Enforcement Officer, Rajgarh in connection with the alleged occurrence dated Feb. 14, 1991 at Police Station Rajgarh, Dist. Alwar against the petitioner to this effect that a Tanker No. RJ 02 1473 came with full of diesel and the diesel belongs to M/s. Arya Service Centre, Raini. On Feb. 14, 1991 Mannu Sharma and Mohan Ritesh informed SDO, Rajgarh and Enforcement Inspector Vijay Kumar...
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