Court : Rajasthan
Reported in : (1985)44CTR(Raj)168; [1986]157ITR193(Raj)
..... as we have already observed above, at the time when the provisions of section 4(6) were introduced in the wealth-tax act with effect from april 1, 1965, there was no impartible estate of the assessee in existence and, therefore, the question of deeming such an estate as a separate property of the holder of the impartible estate could not arise.12. ..... section 4(6), which came into force from april 1, 1965, runs as under :'for the purposes of this act, the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate.'11. ..... cwt that the compensation payable under the rajasthan land reforms and resumption of jagirs act, 1952, was also joint family property and was not the self-acquired or separate property of the ex-jagirdar. ..... the case of the revenue is that because of the provisions of sub-section (6) of section 4 of the act, a legal fiction has been created and the impartible estate should be deemed to be the property of the assessee as an individual. ..... it was pointed out by him that although section 27(ii) of the income-tax act, 1961, related only to house property, section 4(6) of the wealth-tax act related to all the properties comprised in the impartible estate, irrespective of the fact whether they were house properties or other properties.6. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1984Raj78; 1984()WLN116
..... issuing the impugned letter, containing assurance of continuous supply of minimum of 8 mw of power at 60% load factor to the factory of respondent 4 even during periods of' 100% power-cut, the state government and the rseb have acted in utter disregard of legislative object, command and policy as stated in the aforementioned sections, and that therefore their action must be annulled as violative of the petitioners' fundamental right of equality before the law and equal protection ..... after hearing arguments on both sides, i find that the petitioners learned counsel does not question the validity of the power of the state government under section 22b, electricity act, 1910, to control the distribution and consumption of energy and for that end in view to direct the rseb to subject all consumers, notwithstanding any contract to the contrary, to power-cuts ..... impugned letter reproduced above which was communicated by the state government in the form of a directive to the rseb for compliance and which has in fact been complied with by it is an executive act which is contrary to the provisions of the 1910 act and the 1948 act and must therefore be annulled as violative of the petitioners' fundamental right of equally before the law and equal protection of the law.14. ..... counsel also frankly conceded that the state government has power under section 22a of the said act to give directions to the rseb to supply energy to certain class of consumers on preferential basis in accordance with the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985CriLJ2; 1984()WLN451
..... the magistrate while passing an order under section 145(1) should act with circumspection and apply his mind whether it was a case of such an emergency that even the notice to the opposite party will defeat the ends of justice or will endanger a serious breach of peace. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)40CTR(Raj)350; [1984]148ITR94(Raj)
..... under the provisions of section 42 of the partnership act, the death of a partner results in dissolution of a firm unless there is a contract to the ..... act, 1961 (hereinafter to be referred to as 'the act'), and the following question of law has been referred to the high court for its decision :' whether, on the facts and in the circumstances of the case, the tribunal was right in holding that section 187(1) of the income-tax act.1961, was not applicable in this case, and further that separate assessments be made against the two firms for the assessment year 1967-68 ' ..... special meaning has been given to the expression 'change in firm's constitution' and this should include cessation of some partners and the admittance of others, or changes in their respective shares and, since it is a special act, the firm cannot dissolve automatically as provided in section 42 of the partnership act. ..... , the department filed an application under section 256(1) of the act requiring the appellate tribunal to make a reference to the high court on a question of law mentioned above, and the tribunal having come to the conclusion that a question of law does arise out of the order of the tribunal had referred the above question to the high court and made a reference under section 256(1) of the act.4. ..... act, 1961, should apply in the facts and circumstances of the ..... act, 1961 and, therefore, cessation of one or two partners and admittance of others simply resulted only in a change in the constitution of the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1984WLN(UC)137
..... of the jagir, remaining estate lost its character of impartibility and, therefore, it could have been partitioned, also cannot be accepted because under the rajasthan land reforms and resumption of jagirs act, certain jagir lands had been resumed by the state but the remaining properties left out of the jagir still remained the property of the jagirdar under section 23 of the rajasthan land reforms ..... case the impartiality of the estate had come to an end after coming into force of the hindu succession act and the matter was governed by regulation 10 of 1800 which only recognised a custom of succession to the landed estates by the rule of primogeniture, which was not saved under the hindu succession act but in the present case as already stated above, the matter is not governed merely by custom prevalent ..... he further submitted that in any case, after the jagir was resumed under the rajasthan land reforms and resumption of jagirs act, the property left with shri bhim singh cannot be said to be jagir property and it would not be governed by the rule of primogeniture and therefore, all the ..... before the coming into force of the hindu succession act but by the rule of primogeniture embodied in section 182 of the marwar land revenue act, which has been recognised further under the rajasthan jagir decisions & .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)46CTR(Raj)272; [1985]154ITR604(Raj)
..... the case, the tribunal was justified in holding that in respect of assessments for the years 1967-68, 1968-69 and 1970-71, the provisions of section 27(1) read with section 64(iv) of the income-tax act, 1961, did not apply to the transfer of property made by the assessee (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding ..... assistant commissioner was wrong is legalising the assessments for the assessment years 1962-63, 1963-64 and 1964-65, respectively, by converting the provisions of section 147(a) into those of section 147(b) of the act of 1961 (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that in respect of the assessment years 1965-66 and 1966-67, the ..... that the provisions of section 64(iv) of the income-tax act, 1961, are retrospective in character so as to include the income of the minors (other than from house property) in respect of transfers made prior to april 1, 1961 (3) whether, on the ..... to reopen the assessment already made can be exercised by him only if the necessary conditions laid down in clause (a) or clause (b) of section 34(1) of the old act were satisfied and if the necessary conditions laid down in either of the sub-sections are satisfied, the exercise of jurisdiction and power by the ito will be valid .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)40CTR(Raj)62; [1984]148ITR452(Raj)
..... . i, therefore, accept these writ petitions and quash the notices issued by the wto under section 17 of the act against the petitioners for the years 1969-70 and 1970-71 and direct that the wto will not take any proceedings in pursuance of those notices against ..... the wto even then did not desist and ultimately he issued notice under section 17 of the act to the assessees on april 13, 1976, asking them to file their returns of net wealth chargeable to tax as he proposed to reassess the said net wealth for the relevant years already referred to ..... . thereafter, the wto, issued a notice, under section 17 of the act, on the ground that there had been omission or failure on the part of the assessee to disclose all material facts necessary for the purpose of assessment of the wealth and there had been underassessment ..... . he can get jurisdiction under section 17(1)(a) of the act only when the two conditions as already referred to above ..... the original assessments under the act of all these petitioners-assessees were made on december 20, 1969, for the year ..... the wto for the assessment years in question with regard to the value of the agricultural land, there was no failure on her part which would entitle the wto to take recourse to section 17(ixa) of the act for reopening the assessments. '12 ..... was accepted by the wto but exemption was not granted to the petitioners although they claimed that jewellery was exempt from wealth-tax under section 5(1)(viii) of the act at the relevant time.3. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1984CriLJ1845; 1984()WLN445
..... supreme court observed (para 5)-this was highly irregular, but fortunately, it was not a jury trial and has not, therefore, done much harm to the accused persons, but certainly the provisions of the evidence act and of the code of criminal procedure have not been observedtheir lordships of the supreme court did not consider the question as to what extent the panchnama is admissible in evidence or the whole of it is inadmissible in evidence.6. reference ..... it would be an incriminating statement of the nature of a confession to a police officer and could not be proved by reason of the prohibition contained in section 20.in that case the petitioner behari lal was convicted of the offence under section 61, excise act, by the magistrate and the conviction was upheld in appeal by the sessions judge and a revision was preferred before the high court. ..... . there is no doubt that, in view of the above mentioned presumption under section 4 prevention of corruption act, in admission of recovery of money could practically amount to a confession of guilt by the appellant made while in police ..... it is evidenced that the premises searched belonged to him, this would be an incriminating statement of the nature of a confession to a police officer and could not be proved by reason of the prohibition contained in section 25 of the indian evidence act. ..... the course of evidence an objection was raised on behalf of the accused that the recovery memo is inadmissible in evidence under section 25, evidence act. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1984Raj202; 1984()WLN603
..... held that in accordance with the provisions of rule 11b(c)(i) of the rules framed under the separation act, the entire evacuee interest should have been offered to the non-evacuee co-sharer, namely mst. ..... orders passed by the competent officer, appointed under section 4, evacuee interest (separation) act, 1951 (hereinafter referred to as 'the separation act') and the appellate officer, appointed under section 13 of the separation act, directing that the composite property in dispute should be offered to respondent 2 mst ..... coming to the second submission of the learned counsel regarding the application of section 10 of the separation act, it may be observed that the manner in which the evacuee share in the composite property could be disposed of, for the purpose of separating the evacuee interest from that of the non-evacuee, has been prescribed in ..... notification issued by the central government on april 6, 1955 under section 12 of the 1954 act, which has been relied upon by the learned counsel for the appellants was looked into by ..... rule 93 of the rules framed under the 1954 act provides that the central government may acquire any property declared or deemed to have been declared as an evacuee property under the administration of evacuee property act, 1950, except the properties falling in any one of the categories specified therein.one of the categories, which constitutes an exception for the purpose of acquisition by the central government under section 12, is a composite property, .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)40CTR(Raj)54; [1984]147ITR486(Raj)
..... were pleased to hold that on an overall impassionate scrutiny of the evidence recorded by the officer, there was nothing suspicious about the document and the conditions essential for securing registration under the act having been observed in the case, it was highly uncharitable for the revenue to characterise this association as a figment of imagination and hence non-genuine, when all the partners who were examined ..... the partnership was not disclosed to the bankers or to the excise authorities who issued the licence for the shops and as such the formation of the partnership was in violation of the bengal excise act, 1911, when the matter came before the supreme court, in view of the facts and circumstances of the case, it was held that there was no evidence of transgression of the provisions of the bengal ..... cit : [1971]82itr680(sc) the question regarding registration of a firm under section 26a of the act of 1922 came up for consideration with reference to a firm of which k was the sole proprietor for a long time and thereafter he entered into a ..... question in favour of the assessee and against the revenue were pleased to observe as under (headnote):' section 26a of the indian income-tax act, 1922, is an enabling provision conferring the privilege of registration on firms to lighten the tax burden. ..... subhash medical stores, bhilwara, then filed an application under section 256(2) of the act, in this court with the prayer that the tribunal be directed to refer the question .....
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