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Court : Rajasthan
Decided on : Aug-13-1993
Reported in : II(1993)ACC663; 1994ACJ157; AIR1994Raj44; 1993(2)WLC593
1. This is a special appeal under Section 18 of the Rajasthan High Court Ordinance, 1949 against the judgment of the learned single Judge dated 30th October, 1986.2. On 24th June, 1974, Rao Dheer Singh was going from Manoharpura to Shahpura in his car No. RJL 8207. The fuel exhausted abruptly, as a result the car was stopped by its driver. He went to Shahpura to bring the petrol. Rao Dheer Singh, its owner, remained sitting in the car. At about 1.00 A.M. truck No. RJR 6607 driven by Tara Chand rashly and negligently dashed against the standing car resulting in instantaneous death of Rao Dheer Singh.3. On the above bedrock of facts, a claim petition was filed by his widow, two sons and daughters under the Motor Vehicles Act claiming Rs. 6 lacs against the owner of the truck No. RJR 6607 and the Oriental Insurance Company with which the car was insured.4. The Motor Accident Claims Tribunal, Jaipur made an Award in favour of the claimants and also found that the Oriental Insurance Company...
Tag this Judgment!Court : Rajasthan
Decided on : May-26-1993
Reported in : AIR1994Raj68; 1993(3)WLC609
ORDERK.C. Agrawal, C.J.1. This public interest litigation relates to functioning of the S.M.S. Hospital, Jaipur and other Government hospitals. The petitioner has made serious allegations against its functioning including that patients have died in the hospital because of wrong diagnosis and carelessness. In paragraphs 1 to 20 of the writ petition, instances have been cited mentioning different cases in which either the patients died or were incapacitated because of negligence of the doctors. The petitioner also alleged that the wife of Hon'ble Mr. Justice N.C. Sharma of the Rajasthan High Court died due to not giving of a proper treatment at the proper time. Many other irrgularities alleged were relating to purchase of machines by the S.M.S. Hospital for the personal gain of doctors. The petitioner also alleged that patients used to be recommended for getting pathological test done by the Diagnostic Laboratories situated in the neighbourhood instead of rendering services by the doctor...
Tag this Judgment!Court : Rajasthan
Decided on : Nov-22-1993
Reported in : 1994(3)WLC386; 1993WLN(UC)442
Milap Chandra Jain, J.1. This revision petition has been filed under Section 15, Rajasthan Sales Tax Act, 1954 (hereinafter to be called 'the Act') against the order of the Rajasthan Sales Tax Tribunal, Ajmer dated July 5, 1989 by which it has allowed the appeal of the Department, set aside the order of the Deputy Commissioner (Appeals), Jodhpur and restored the order of the Commercial Taxes Officer, Circle 'D', Jodhpur, holding that the petitioner's 'JALJIRA' and 'CHURANS' do no fall under the entry 'Medicine and Drugs and All Kinds of Pharmaceutical Preparations (5%)' but fall under the last entry (Residuary) (7%) of the Notification No. F5(16) F.D.C.T/69-7 dated March 9, 1976, issued under Section 5 of the Act.2. At the time of admission of the revision petition, the following question of law was formulated:Whether the Tribunal was justified In holding that the 'Jaljira' and 'Churans' manufactured and sold by assessee are not medicine & exigible to tax @ 5%, but are taxable at the r...
Tag this Judgment!Court : Rajasthan
Decided on : Aug-30-1993
Reported in : (1994)IILLJ631Raj; 1994(1)WLC1
R.S. Verma, J. for himself and on behalf of Rajendra Saxena, J.1. These two appeals raise questions of vital importance for Hand Pump Mistries engaged in repairs and maintenance of hand-pumps throughout the State of Rajasthan. By consent of all concerned, they have been heard together and are being disposed of by a common order.2. Potable water is the prime necessity for any human civilization to survive. Public Health Engineering Department (for short PHED) was initially charged with the duty of supplying neat and clean drinking water in the State. Hand Pumps were installed throughout the State for this purpose. These hand pumps were being repaired and maintained by the PHED. However, the PHED did not find it convenient and feasible to maintain and repair these handpumps in the far flung rural areas. By virtue of Section 23(2) of Raj. Panchayat Samitis and Zilla Parishad Act, 1959 (for short the Act) read with Entry 4(iii) of the Schedule to the Act, 'provision of drinking water facil...
Tag this Judgment!Court : Rajasthan
Decided on : May-19-1993
Reported in : 1993(3)WLC27
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following three questions of law arising out of its order dated February 11, 1981, in respect of the assessment year 1978-79 :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee is entitled to claim deduction of bank charges, legal fees and interest amounting to Rs. 9,075, Rs. 10,000 and Rs. 30,787, respectively, as revenue expenditure? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the travelling and other expenses incurred on Shri Sunil Kumar Sah, director of the company, and Smt. Kum Kum Sah, w/o. Shri Sunil Kumar Sah, director, for undertaking training in production methods of costume jewellery for the new project which was proposed to be set up was capital expenditure ? (3) Whether, on the facts and in the circumstances, the Tribunal has rightly held that the assess...
Tag this Judgment!Court : Rajasthan
Decided on : Aug-12-1993
Reported in : (1994)ILLJ1155Raj; 1993(2)WLC751
G.S. Singhvi, J.1. It is indeed unfortunate that despite a clear verdict given by this Court as early as on October 7, 1991 in S.B. Civil Writ Petition No. 5368/90 Riyaz Ali v. State of Rajasthan and Ors., and 36 connected writ petitions, the petitioner has been compelled to file this writ petition seeking the same relief which had been given by this Court to similarly situated persons who had filed Writ Petitions No. 2281/91, 2293/91, 2294/91, 2403/91, 2404/91, 2619/92 and 2586/91 which were decided on October 7, 1991. It is strange that in cases of those persons who have approached the court the Director of Agriculture Department himself issued order on May 15, 1992 for reinstatement of those petitioners and yet he has failed to give effect to the order of the court in totality leading to the filing of this writ petition which could have been avoided if the departmental authorities had been a bit sympathetic and fair to the petitioner's case.2. Before I proceed further, I consider it...
Tag this Judgment!Court : Rajasthan
Decided on : Apr-27-1993
Reported in : 1994(3)WLC183
V.K. Singhal J.1. The Income-tax Appellate Tribunal, Calcutta Bench 'E', Camp Jaipur, has referred the following questions of law arising out of its order dated March 10, 1981 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the value of the goodwill did not pass on the death of the deceased under Section 9 of the Estate Duty Act, 1953 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Assistant Controller of Estate Duty to work out the deceased's share in the smaller Hindu undivided family after allowing deduction of Rs. 50,000 being provision for the marriage of daughters of the deceased ?' 2. The brief facts of the case are that Sagarmal Daga expired on October 15, 1974. He was a partner in the firm, Messrs. Sagarmal Daga and Company. In the course of the assessment proceedings of the accountable persons, it was pointed out that the deceased had retired from the firm ...
Tag this Judgment!Court : Rajasthan
Decided on : Oct-14-1993
Reported in : [1994]210ITR64(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated April 29, 1991, in respect of the assessment years 1970-71 to 1973-74 under Section 27(1) of the Wealth-tax Act, 1957 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Appellate Assistant Commissioner has rightly calculated the value of the let out portion of Haveli situated in Shahpura Mohalla, Beawar, on rent capitalisation method ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the multiplier of 12.50 applied by the Appellate Assistant Commissioner while computing the value of the let out portion of Rathi House, Jaipur ?' 2. The brief facts of the case are that Seth Gokuldas Pradeep Kumar Rathi has a half share in the house property, namely, Haveli, situated in Shahpura Mohalla. The value of the share in the property shown by the assessee in...
Tag this Judgment!Court : Rajasthan
Decided on : Jul-06-1993
Reported in : 1993WLN(UC)418
Rajendra Saxena, J.1. Petitioner by means of this writ petition has prayed that by an appropriate writ, order or direction, it be declared that he stands substantially appointed on the post of Drilling Supervisor on and from 31.5.67 and is entitled to be assigned seniority in the cadre of Supervisors. He has sought a direction that he be appointed as Assistant Engineer on and from the date persons, junior to him, have been so appointed and allowed to get all consequential reliefs. In the alternative, he has prayed that the respondents be directed to get his case screened for appointment by way of first recruitment in terms of proviso (c) of Sub-rule (1)(b) of Rule 6 of the Rajasthan Ground Water Subordinate Service Rules, 1973 (hereinafter referred-to as the Rules, 1973) and to assign him seniority by taking him to have been appointed by way of first recruitment as per Rules, 1973 in the cadre of Supervisors and to assign him seniority above all those who were appointed after 31.5.67 i...
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