Court : Rajasthan
Reported in : 2001(3)WLC62
..... (l)(b)-' is acquired by transfer or otherwise' and explanation, 'acquired by transfer or otherwise' used in clause (b) of this sub-section shall not include acquisition by inheritance.' '15 (b) any change having taken place in the ownership of the land or building; except by way of inheritance or', are declared ultra vires ..... which reads 'is acquired, by transfer or otherwise' alongwith explanation 'acquired by transfer or otherwise, used in clause (b) of this sub-section shall not include acquisition by inheritance', and section 15(b), which reads 'any change having taken place in the ownership of the land or building; except by way of inheritance' are ..... enlarged portion is occupied, whichever is earlier. explanation-the expression 'acquired by transfer or otherwise' used in clause (b) of this sub-section shall not include acquisition by inheritance. (2) such owner shall, within ninety days of the commencement of the year in respect of which he first becomes liable to pay tax under .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC311(Raj); 2001(4)WLC115; 2000(3)WLN445
..... it would be necessary not only to show that the source of money has not been explained but also to show the existence of some material to indicate that the acquisition of money by the assessee has resulted from transactions liable to sales tax and not from other sources.'29. in sodhi transport co. v. state of u.p. : [1986]1scr939 ..... the account books. the supreme court reversed the judgment and held :'the approach which may be permissible for imposing liability for payment of income-tax in respect of the unexplained acquisition of money may not hold good in sales tax cases. for the purpose of income-tax it may in appropriate cases be permissible to treat unexplained ..... acquisition of money by the assessee to be the assessee's income from undisclosed sources and assess him as such, as against that, for the purpose of levy of sales tax .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000(2)WLN635
..... law, has been recognised by the common law is a mitigating circumstance and, therefore, mens rea has been regarded as a necessary ingredient of the offence. acquisition of necessary information, by taking necessary steps, leads to the inference that the person who committed the act neither deliberately avoided nor intended to avoid obtaining correct ..... dedication so as to rule out the possibility of an intention other than the intention to accomplish what is permitted by law. perfection in the matter of acquisition of information necessary for taking a right action has been attempted by observations, experiments, discoveries, research and use of most reliable and valid methods of collecting ..... jacket containing 28 compartments and in 19 of them he was carrying gold slabs weighing approximately 34 kilos. it was also found that the respondent was a passenger bound for manila. there was a general permission of a person to bring or send gold into india, if it was on through transit to a .....
Tag this Judgment!Court : Rajasthan
Reported in : [1998(79)FLR852]; (1998)ILLJ948Raj; 1998(1)WLC681; 1997(2)WLN705
..... it is also to be noted that there is no guarantee that those unused tickets could not have been used by any employee of the corporation and/or the passengers while travelling in the bus of the roadways thereby causing pecuniary loss to the corporation. this was a potential loss since there is every possibility that the person ..... charge of negligence and misconduct in regard to loss of tickets worth rs. 19,717.30 which were alleged by the workman not to have been issued to any passengers, he was rightly found to be liable for commission of negligence and misconduct resulting in pecuniary loss to the corporation and so the impugned appellate order, in modification ..... the remaining tickets were unused and they were neither issued by the non-petitioner- workman nor there is an iota of evidence that the same were used by any passenger travelling in the bus of the corporation resulting in pecuniary loss to the corporation, there being complete absence of evidence in this respect, the loss of rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1998CriLJ2439
..... section 3(2) (a) to (g), excepting clauses (h) or (i), for regulating by licenses, permits or otherwise, the production or manufacture, storage, transport, distribution, disposal, acquisition, use or consumption or control of price, of an essential commodity, in respect of which an offence punishable under section 7(l)((a)(ii) is committed, the accused further commits ..... a di rectory one. if, however, a provision of law requires that a certain act is to be done in a particular manner by a person for acquisition of a right and at the same time another provision in the statute confers an immunity upon another person if that act is not done in the prescribed manner ..... obligation under article 227 of the constitutional obligation duty under section 483, cr. p.c. i sincerely feel that before it is too late and we see the ship carrying the socio-economic and peoples welfare legislations' luggage sinking in the deep waters under the load of un-ending de-novo trials of offences under. such enactments .....
Tag this Judgment!Court : Rajasthan
Reported in : 1998(1)WLC560; 1997(2)WLN484
M.A.A. Khan, J.1. Heard the learned Counsel for the parties.2. This petition Under Section 482 Cr.P.C. challenges the order dated 22.5.1996 whereby the learned Special Judge (E.G. Act) Cases at Jaipur stated the particulars of the offences under Clauses 8 and 10 of the Rajasthan Controlled Cloth (Sales & Distribution Control) Order, 1975, (the Order of 1975) and Section 9 of the Essential Commodities Act, 1955 (the Act) punishable Under Section 7 of the Act.3. Being of the opinion that is was necessary and expedient so to do for maintaining supplies of controlled cloth and securing its equal distribution and availability at fair prices the State Government, vide G.S.R. 87 dated 6.11.1975, made the order of 1975. Clause 3 of the said Order empowered the Commissioner, Food and Supplies, Rajasthan or an Authorised Officer, to authorise any person or body of persons to be an authorised wholesaler or a Control Cloth holder in respect of controlled cloth for purposes of the Order. The wholes...
Tag this Judgment!Court : Rajasthan
Reported in : 1997(3)WLC589; 1997(2)WLN406
N.L. Tibrewal, J.1. All the petitions raise a common question of law of general importance as such they are disposed of jointly. The question that falls for consideration is : Whether offences punishable under Section 31, 32, 33 and 72 of the Jaipur Development Authority Act (herein after to be referred to as 'the Act') are continuing offences? In ease, the question is answered in affirmative the bar of limitation for initiation of criminal proceedings shall not apply, otherwise a complaint would be required to be filed within the prescribed period of limitation.2. The above question assumes importance because of the provisions contained in Chapter-XXXVI of the Code of Criminal Procedure (for short the Code) under the head 'limitation for taking cognizance of certain offences'. Section 468, 472 and 473 are relevant for our purpose and they are as follows:Section 468. Bar to taking cognizance after lapse of the period of limitation.(1) Except as otherwise provided else where in this Cod...
Tag this Judgment!Court : Rajasthan
Reported in : 1997CriLJ1488; 1996(1)WLN669
N.L. Tibrewal, J.1. The sole appellant was tried, convicted and sentenced to death under Section 302 of the Indian Penal Code (for short 'IPC') by the learned Additional Sessions Judge (Special Judge), Alwar in Sessions Case No. 128/93 (Old No. 42/92). The proceedings of the case has been submitted before this Court for confirmation of death sentence as required under Section 366 of the Code of Criminal Procedure. Thus, we have before us the appeals of the appellant and the reference for confirmation of capital punishment.2. At this stage, it would be appropriate to take stock of the prosecution case as unfolded by it for seeking conviction of the appellant. The story of the case relates to brutal murder of four persons closely related to the appellant. The deceased are appellant's wife Smt. Kiran, his two months old daughter, father-in-law Shri Ram Prakash Verma and uncle-in-law Banarsi Das. The appellant was married to Smt. Kiran on March 11, 1988 and from their wed-lock they had two...
Tag this Judgment!Court : Rajasthan
Reported in : AIR1994Raj213
..... can only be allotted land. in the latter case the allotment is further subject to condition that he does not hold more than 30 standard acre of land after such acquisition. no member of family of such pong dam oustee is eligible for separate allotment, even if land of such member has been separately acquired. regarding allotment price of such land .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)IILLJ452Raj
..... of the order dated january 2, 1985, also the tribunal accepted the findings of the inquiry officer that the charge levelled against the workman of carrying four passengers without ticket was correct. however, on the question of punishment, the tribunal expressed the view that stoppage of three grade increments with cumulative effect was excessive. ..... to housing board was established. on the question of punishment the tribunal took notice of the fact that the workman had not collected fare from the passengers and the total amount of fare was rs. 4. the tribunal expressed the view that the punishment was highly excessive and unjustified because stoppage of grade ..... unjustified. the petitioners contested the claim of the sangh and alleged that the workman had been penalised on various occasions in respect of charges of carrying passengers without tickets. the petitioners pleaded that fair and proper inquiry had been held in all the three cases and punishment had been imposed on the workman .....
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