Court : Rajasthan
Decided on : Mar-05-2002
Reported in : 2002(50)BLJR2508
..... was either the plaintiffs, or the predecessors in title but having failed to examine these material witnesses, adverse inference ought to have been drawn under section 114 of the evidence act. shri kapoor cited decisions in abdul kareem v. babulai (3), and bajrang lal poddar v. sitaram kedia (4.12. in abdul kareem v. babulai (supra) the plaintiff ..... be examined as a witness on behalf of the defendants by retiring from the suit at a subsequent stage. after having considered provisions of section 120 of the evidence act which only deals with as to who testify as a witness, the bombay high court observed that this section did not lay down any restriction or restraint on the ..... as a witness on behalf of the party in the capacity of that party.'19. here i may advert to significant provisions of section 109 & 110 of the evidence act which relates to burden of proof as to relationship in the cases of partners, landlord and tenant, principal and agent. as per section 109, ibid, when the question .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-16-2002
Reported in : RLW2003(1)Raj235; 2002(4)WLN223
..... evidence. 22. in the present case, from the evidence on record, it cannot be said that the death of the deceased was directly the result of rash or negligent act on the part of the accused petitioner. in these circumstances, the findings of conviction recorded by the courts below cannot be sustained and they are to be interferred with by ..... in such a situation, accident took place, it cannot be said that the death of the deceased in this case was the directly result of a rash or negligent act of the accused petitioner. the mere fact that the accident would not have taken place if the accused petitioner would have been still more cautious would not be enough to ..... as under :- 'to impose criminal liability under section 304-a ipc, it is necessary that death should have been the direct result of a rash or negligent act of the accused and that act must be the proximate and efficient cause without the intervention of author's negligence. it must be the causa causons: it is not enough that it may .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-27-2002
Reported in : (2004)86TTJ(NULL)410
..... the parties are admittedly income-tax assessees. the amount given and accepted was duly explained amount. hence, there was no addition made under section 68 of the act.5.8 while interpreting penalty provisions the legislative intent and the object behind the enactment plays important role and has always to be kept in mind. the cbdt ..... cit, bikaner range, bikaner.5. the learned authorised representative made the following submissions :5.1 the transaction with sister-concern was not covered by section 269ss of the act. it is an admitted position of facts that there are transactions between two sister-concerns. the assessing officer and the learned dy. cit both have used the words ' ..... 94.2. in this case, the assessing officer had levied a penalty of rs. 5,05,300 under section 271d of the act for violation of provisions contained in section 269ss of the act which prohibits taking or accepting from any other person any loan or deposit otherwise than by an account payee cheque or account payee .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-14-2002
Reported in : 2003(2)WLC519; 2003(1)WLN149
..... petitioners prior to year 1946 and they being sub-tenant on the date of commencement of the rajasthan tenancy act, 1955, have automatically acquired khatedari rights.8. consequently, the special appeal filed by the state is dismissed. the judgment of the learned single judge is set ..... respondents-writ petitioners to alternate remedy before the competent court. the contention of the appellant for extinguishment of the rights of holding under section 63 of the act is wholly misconceived. it has no application to the facts of the case. in view of the continuous possession over the subject land of the writ ..... lawful authority, the interest of such person in holding or part thereof shall stand extinguished. in view of the provisions of section 63 of the rajasthan tenancy act, 1955.6. we have carefully considered the rival contentions and perused the documents placed on record. it appears from the jamabandi of samvat 2012 to 2013, annexure .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-14-2002
Reported in : 2002(2)WLC544; 2002(2)WLN663
..... and spirit of the legislation that gives it power to act and must not act arbitrarily or capriciously.'27. similar view has been reiterated by the hon'ble supreme court in comp: trailer and auditor general of india v. k.s. ..... :-'the power....cannot be arbitrarily or indiscriminatorily exercised....the power is coupled with a duty...the authority must genuinely address itself to the matter before it....it must act in good faith, must have regard to all relevant considerations and must not be shirked by irrelevant consideration, must not shriek to promote alien to the letter ..... authority who can always review its order of suspension as it is an inherent power conferred upon him by the provisions of article 21 of the general clauses act, 1897 and while exercising such a power, the authority can consider the case of an employee for revoking the suspension order, if satisfied that the criminal case .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-12-2002
Reported in : RLW2004(2)Raj1034; 2003(1)WLC350
..... this section. section 107 ipc defines the term 'abetment'. a person abets the doing of a thing, who instigates any person to do that thing or intentionally aids, by any act or illegal omission, the doing of that thing. when considered the entire evidence in the light of the definition of the 'abetment', no offence under section 306 ipc is prima .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-17-2002
Reported in : (2002)77TTJ(NULL)640
..... , now we may pause here for a moment to clarify the legal position on this point as it emanates from the statutory provisions after the amendment effected vide finance act, 2002 in section 158b w.r.e.f. 1-7-1995. on analyzing the statutory provisions, the relevant legal position, in respect of sustenance/deletion of addition, ..... the aforesaid statutory provision, and so any information could also form the basis for addition as undisclosed income. but now, as section 158bb(1) stands as amended vide finance act, 2002, w.r.e.f. 1-7-1995, an information, available with the assessing officer, to form basis for addition in a block assessment, has essentially to ..... the competent authority to entertain belief reasonably and honestly regarding the satisfaction of conditions as postulated under clauses (a), (b), (c) of section 132(1) of the act, and so the authorization for search was not valid. in turn, the consequential block assessment is also held to be legally not valid and so is liable to be .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-22-2002
Reported in : (2002)176CTR(Raj)177
..... for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner whether directly or indirectly, in rendering services in the field of architecture ..... to accounting, auditing and certification services provided by them in their professional capacity. for the convenience some of the relevant provisions of the finance (no. 2) act, 1998, are extracted as follows'section 65. definitions.-in this chapter, unless the context otherwise requires,................(5) 'architect' means any person whose name is, ..... who is a member of the institute of chartered accountants of india and is holding a certificate of practice granted under the provisions of chartered accountants act, 1949, including any person engaged in rendering services in the field of chartered accountancy. the expression 'taxable service' has been defined in section 65 .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-24-2002
Reported in : RLW2003(1)Raj240; 2002(4)WLN125
..... comes to the conclusion that the accused appellant has only committed the offence punishable under section 325 ipc, then he should be given the benefit of probation of offenders act, 1958. 4. on the other hand, the learned public prosecutor supported the impugned judgment and order dated 17.12.1987 passed by the learned sessions judge, bhilwara ..... is committed without premeditation in a sudden fight, in the heat of a passion upon a sudden quarrel and without the offender's having taken undue advantage or acted in a cruel or unusual manner. explanation - it is immaterial in such cases which party offers the provocation or commits the first assault.' 24.. to invoke ..... in the present case, when the findings of the learned sessions judge show that element of intention was missing and knowledge was there, in these circumstances, the act of the accused appellant would be covered by clause (4) of section 300 ipc and thus, the accused appellant should have been convicted under section 304 part ii .....
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