Court : Rajasthan
Decided on : Feb-20-2001
Reported in : [2001]250ITR495(Raj)
..... of notices provided by procedural provisions does not efface or erase the liability to pay tax where such liability is created by distinct substantive provisions (charging' sections). any such omission or defect may render the order irregular-depending upon the nature of the provision not complied with--but certainly not void or illegal.'11 ..... making effort to know about their current addresses and to serve all of them properly and individually. this litigation is the direct result of such reckless act of the assessing officer in disregard of the basic requirement of fair procedure of issuing proper notice to all the affected parties known to her.15. ..... of the legal representatives of the deceased assessee. not issuing requisite notice to all the legal representatives, separately and individually the income-tax officer had not acted bonafide and diligently and the income-tax officer had proceeded to complete the assessment in the manner she has in spite of objections having been made and .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-28-2001
Reported in : 2001CriLJ2159
..... of a witness is necessary or not, depends upon facts and circumstances of each case. hence, as is evident from the legislative intent appearing from provisions of section 134 of the evidence act, which lays down that: 'no particular number of witnesses shall, in any case, be required for the proof of any fact', in our considered view, ..... character to establish that the murder was committed by the accused, and further that though the prosecution recovered the umbrella on the basis of information under section 27 of the evidence act from the possession of the accused but it failed to prove that the seal remained intact from the date it was sealed till the date and time ..... , the apex court held that such a confession could not be said to be voluntary or truthful and hence had to be ignored.10. as regards presumption under section 114 of the evidence act, shri dalip singh cited decisions in (1) kishorilal v. chaltibai air 1959 sc 504, and (2) fatah gugan v. sardara, air 1958 punjab 333. in .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-27-2001
Reported in : 2001CriLJ3138; 2001(2)WLN683
..... , vide order dt. 10.6,97 took cognizance against the persons arraigned as accused for the offence u/s. 302/34, 324 and 448 ipc and section 27 of the arms act. later on, on the prayer of the prosecution vide order dt. 22.10.97 issued non-bailable warrant of arrest against the other three persons being the ..... was summarised by hon'ble the supreme court as under:- 'where a magistrate orders investigation by the police before taking cognizance under section 156(3) of the code and receives the report thereunder he can act on the report and discharge the accused or straightway issue process against the accused or apply his mind to the complaint filed before ..... . at that time narayan das came and asked the complainant to take away panna ram. on this report a case under sections 307, 365, 342, 147, 148, 149 ipc, and section 3(10) sc/st (prevention of atrocities) act, was registered. after completing the investigation the police submitted a final report 'adam waqua' and requested for release of the .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-12-2001
Reported in : 2002(1)WLN97
..... void and unenforceable as the same had not been placed before the house which was mandatorily required therein. the court held that as sec. 34 of the act, 1964 clearly stipulated that the rules framed under the act would be laid before the state legislature and the same had not been placed, they cannot be enforced. (13). in the instant ..... amendment of the rules is concerned, it has to be examined in the light of the provisions of sec. 23 of the general clauses act, 1955 (for short, 'the act, 1955'), which contains a provision anologous to sec. 21 of the general clauses act, 1897 as it provides that rules can be amended in a like manner and subject to like sanction, ..... of the select list; to a larger extent than vacancies advertised; and respondents no. 3 and 4 have been appointed ignoring the merit of others. (9). sec. 102 of the rajasthan panchayati raj act, 1994 (for short, 'the act, 1994') enables the state government to frame the rules in respect of service matters also. however, sub .....
Tag this Judgment!Court : Rajasthan
Decided on : May-22-2001
Reported in : 2002(2)WLN520
..... comprehend that police will implant such a huge amount to implicate the accused suraj. in absence of his explanation, there is a presumption against appellant suraj under section 114 of the evidence act. in mohan lal v. ajit singh (7), the fact of recovery of the unexplained possession of the incriminating article within six days was considered as ..... law maloo, pw27 on a false track by telling them that deceased prabhu ram had gone away from the village and had not clearly admissible under section 8 of the evidence act as part of res gestae as a evidence of conduct immediately after the occurrence.' a reference may also be made to the decision of the apex ..... away from the village and had not returned, was found to be an important incriminating circumstance. the court held that her conduct was clearly admissible under section 8 of the evidence act as part of res gestae as a evidence of conduct immediately after the occurrence. it will be convenient to extract the observations of the apex court .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-26-2001
Reported in : 2002(24)PTC535(Raj)
..... from manufacturing tractor parts under the trade mark of bic and sell the same, irreparable loss would be caused to the plaintiff. the suit was filed under section 105 of the act. the cause of action is alleged to have occurred on 12.4.99 when the notice was published. the plaintiff consistent with his claim also filed an ..... learned trial judge has gone to consider the comparative merits and balance of convenience without appreciating the vast distinction between the two claims. in view of the provisions of sections 8 and 18 and entries 7 and 12 of schedule iv, it is obvious that the claims of the plaintiff and defendant are entirely different, they do not clash ..... according to me, the plaintiff has miserably failed to prove any comparable strength in his favour. the provisions of law in that regard are very clear. the provisions of section 18(2) may be noted in this regard, which read thus:-'an application shall not be made in respect of goods comprised in more than one prescribed class of .....
Tag this Judgment!Court : Rajasthan
Decided on : May-04-2001
Reported in : 2001CriLJ2802; 2002(5)WLC301
..... illegal search, whereas the contraband seized during the impugned search of the present accused, on prior information, conducted in accordance with the mandate of section 50 of the act, can be used as evidence of unlawful possession of the illegal articles so as to sustain his impugned conviction. there was no illegality rendering ..... behalf of accused-appellant amar singh firstly contended that in case of the present accused, there has been non-compliance of provisions of section 42 of the ndps act because the authorised officer failed to send such secret information reduced in writing to his immediate-official superior. second limb of argument urged by ..... singh was taken into custody and arrested. thereupon, a detailed report about the raid proceedings was sent to the superintendent, preventive force, neemuch under section 57 of the act. accordingly, mahavir singh inspector was appointed to investigate the case but he was changed by appointing v. k. jain as investigating officer. after .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-21-2001
Reported in : 2001CriLJ3604; 2002(5)WLC502
..... time when the fact took place, and if the version of the eye-witness is at the time of the incident, there is no difficulty in applying section 157 of the evidence act but in either case also, the only thing required is to have carefully examined the version. much emphasis has always been laid by the courts that there ..... house where no person other than a child was present, then in that contingency, manu allowed the child to be a competent witness. however, in modern era, section 118 of the evidence act envisages a general rule that every person irrespective of his age, is a competent to testify unless he is found incompetent due to the reasons stated therein ..... . section 118 makes the understanding as sole test of the competency of a witness and not on the age of a witness. thus competency of a child giving .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-04-2001
Reported in : 2001CriLJ4127; 2001(3)WLC700
..... sufficient to amount to contradiction; only such of the inconsistent statement which is liable to be contradicted would affect the credit of the witness. section 145 of the evidence act enables the cross examiner to use any former statement of the witness but it cautions that if it is intended to contradict the witness, the ..... daulat dhayagude v. state of maharashtra (9). 17. in n.d. dhayagude v. state of maharashtra on the question of appreciation of evidence under section 3 of the evidence act and contradictions in evidence of witness, the apex court observed that where the story narrated by the witness in his evidence before the court differs substantially ..... therefore depends on the questions put by the police officer. it is true that a certain statement may now because under section 161 to contradict such witness in the manner provided by section 145 of the indian evidence act. it is trite as enunciated in tehsildar singh v. state of up (13), 'omissions, unless by necessary implication .....
Tag this Judgment!Court : Rajasthan
Decided on : May-23-2001
Reported in : 2001CriLJ3873; I(2002)DMC293; 2002(1)WLN185
..... and the fsl report has not been produced.23. thus, the findings of learned additional sessions judge, nimbaheda by which he acquitted the accused respondent gopal for offence under section 306 i.p.c. are based on correct appreciation of evidence and are liable to be confirmed.24. from the evidence on record and especially from the statements of p ..... respondent used to beat his wife and they have also said that such types of complaints were made by the deceased herself. thus, it is not a case of single act of beating. further, the best evidence to prove that the accused respondent gopal used to beat her wife i.e. the deceased, is found in the post mortem ..... gopal of the charges framed against him inter alia holding that:(i) it has not been proved by the prosecution that the deceased has been subjected to cruelly and single act of cruelty or beating is not sufficient. (ii) since the deceased had undergone tubectomy operation after delivery of 3rd child and because of that, she was not in a .....
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