Court : Rajasthan
Decided on : Jun-02-2004
Reported in : AIR2004Raj296; RLW2004(3)Raj1729
..... of the plaint application.33. a brother is not the person who is recognised as a person against whom a sister can claim maintenance under hindu adoption and maintenance act. moreover, we are informed by respondents that appellant has filed a suit for partition in ancestral properties, which is pending. if that be so, the suit for ..... civil court is not to be presumed easily, jurisdiction of civil court is excluded either by specific provision or by necessary implication.14. explanation to section 7 of the act of 1984 enumerates the subject matters in which a family court shall have jurisdiction. so far as clauses (a) to (e) of the explanation to section 7 are ..... within the province of explanation (f) appended to section 7 enumerating subject matters, which are triable by the family court and in view of section 8 of the act of 1984, the family court has exclusive-jurisdiction to try the matters relating to subject matter enumerated in section 7.7. this objection was sustained by the learned .....
Tag this Judgment!Court : Rajasthan
Decided on : May-10-2004
Reported in : III(2004)ACC355; 2006ACJ292; RLW2004(4)Raj2279; 2004(3)WLC489
..... where compensation amount can be increased only. the learned counsel for the respondent-claimants also submitted that despite permission to the insurance company under section 170 of the motor vehicles act, the appellant-insurance company could not produce any evidence in rebuttal so far as the claim amount is concerned.9. the learned counsel for the respondent-claimants relied upon ..... , 55/02, 56/02 and 60/02 only on other grounds also, other than the grounds which are available to the appellant under section 149 of the motor vehicles act, 1988 as the appellants were granted permission to contest the claim petitions on merit by the tribunal under section 170 of the motor vehicles ..... act, 1988. the learned counsel for the appellant submitted that the jeep involved in the accident was registered and insured for the private use only whereas the same was used .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-05-2004
Reported in : (2004)191CTR(Raj)339; [2005]275ITR485(Raj)
..... . locality (which in fact was not in doubt) and rent which it was fetching since long. he relied on the provisions of rent control act which restricted enhancement of rent. he valued the property on the basis of method provided under rule 1bb of wt rules, then prevailing which was accepted ..... as it stood during the asst. yr. 1983-84 and has not taken note of the amendment brought in by the direct tax (amendment) act of 1989 w.e.f. 1st april, 1989. he contends that the law which governs the validity of initiation of reassessment proceedings is that which ..... facts which are found by the tribunal and are not in dispute shows that in the first instance, the assessment for 1983-84 under the wt act, 1957, was completed on 16th feb., 1984 which was founded on the order of the tribunal in the case of seth pussalal mansinghka trust for ..... rajesh balia, j.1. this is an appeal under section 27a of the wt act and the office has wrongly registered it as otr tax ref.2. the office is directed to register it as .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-14-2004
Reported in : (2004)191CTR(Raj)344; [2005]273ITR98(Raj)
..... reconsider and go into true scope of a provision of law. nor can it reappreciate the evidence and reach a new finding.likewise, considering similar provision under orissa sales-tax act, supreme court in master construction co. (p) ltd. v. state of orissa : [1966]3scr99 said that an error which is apparent on the face of record should ..... was a mistake apparent on the face of record which needed to be corrected. hence, the assessee had taken recourse to application under section 254(2) of the it act to seek rectification of the said mistake rightly.23. it is also apparent that the order dt. 22nd feb., 2000 did not leave the question of allowability of claim ..... income was accounted for and taken into books of account by the appellant on accrual basis following the mercantile system. however, while computing income under the provision for it' act for levy of tax, the assessee has shown lesser income as he had reduced its interest income shown in the books by the amount which was not declared and .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-08-2004
Reported in : 2004(175)ELT33(Raj); RLW2004(3)Raj1894; 2004(3)WLC1
..... nothing more than its understanding and opinion. it is doubtful whether such clarifications and the circulars bind the quasi-judicial functioning of the authorities under the act. while acting in quasi-judicial capacity, they are bound by law and not by any administrative instructions, opinions, clarifications or circulars. law is what is declared ..... as well as the appellate authorities are judges in their own cause; yet whey they are called upon to decide disputes arising out of the act, they must act independently and impartially. considering the principle enunciated in this judgment and also section 37b, which we have extracted above, we are of the ..... the ground that the petitioner had not indicated the reason for change in the classification. the superintendent, central excise range, udaipur also directed the petitioner to act according to the earlier classification. on receipt of the letter dated 14th august, 1989 the petitioner, vide its letter dated 16th august, 1989, deposited .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-06-2004
Reported in : (2004)191CTR(Raj)215; [2005]272ITR210(Raj); 2004(4)WLC206
..... is not found genuine, the ao will be at liberty to withdraw the depreciation allowed in the original assessment i.e., assessment under section 143(3) of the act.26. shri sharma, learned counsel for the assessee, also brought to our notice that lease money received against the shuttering material has been offered to tax and that has ..... withdrawing the depreciation allowance of rs. 51,75,000 allowed by the cit(a) against the original assessment order passed by the ao under section 143(3) of the it act, 1961 ?'2. the relevant assessment year is 1992-93. the return for the assessment year has been filed on 31st dec., 1992. the assessment under section 143(3 ..... the following questions :'1. whether the existence of 'reason to believe' which is sine quo non for validity of initiating reassessment proceedings under section 147/148 of the act, can be solely established by the testimony of a hostile witness examined at the back of the assessee which is contrary to the evidence on record ?2. whether the .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-14-2004
Reported in : (2004)191CTR(Raj)352; [2005]274ITR47(Raj)
..... on admitted grounds that the question of law do not arise from the order of the tribunal.17. accordingly, all the three applications under section 256(2) of the it act, 1961, are liable to be allowed.18. however, we are of the opinion that the question suggested by the assessee (sic-revenue) does not bring out the ..... fabricated and demanded production of originals and call mr. ashlyn to cross-examine him on his statement given to officer of enforcement department. neither of request was granted. but acting upon the said information submitted by mr. ashlyn, certain additions have been made. said mr. john ashlyn had given his statement on oath on 15th sept., 1980, which ..... of the accounts of assessee appearing in the books of m/s salas, s.a., geneva which were duly certified/attested by consul under the provisions of the act of 1948, alleging that there has been under-invoicing in the case of transactions undertaken with the assessee and other jewellers named in the statements.11. the assessee .....
Tag this Judgment!Court : Rajasthan
Decided on : May-17-2004
Reported in : 2004CriLJ3966
..... hold that accused appellants have wrongly been convicted and sentenced for charges under section 302 read with section 34 ipc and under section 3(2)(5) of the act. accordingly, we set aside the conviction and sentence passed against the accused appellants and acquit them for the aforesaid charges but we hold accused appellants guilty for lesser ..... there was no previous enmity and premeditation and under the heat of passion, this sudden quarrel has taken place without the accused persons having taken undue advantage or acted in a cruel or unusual manner. they have inflicted only single blows and no repetition was done.27. from the facts and circumstances of the case, we ..... the person of deceased shantilal.22. now we shall come to the other argument of learned amicus curiae regarding charge under section 3(2)(5) of the act. we have considered the rival argument and gone through the entire evidence. there is nothing on record that the accused persons have inflicted these injuries over the .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-12-2004
Reported in : RLW2004(4)Raj2474; 2004(3)WLC363
..... the secretary, panchayati raj department, jaipur) and hence the writ petition be dismissed.5. heard and perused the record.6. for convenience, section 38(4) of the act of 1994 under which the powers have been exercised for suspension of the petitioner from the post of sarpanch is quoted hereunder:'section 38. removal and suspension:(1)..(2)..(3 ..... through the secretary, panchayati raj department (respondent no. 1) not on the ground that an enquiry has been initiated under sub-section (1) of section 38 of the act of 1994, but the impugned order dtd. 14.10.2003 (annex.p/1) was passed on the ground that since criminal proceedings were pending trial against the petitioner in ..... . it is made clear that the respondents are competent to take up proceedings against the peti- tioner in exercise of powers under section 38(4) of the act of 1994 if criminal proceedings are pending trial in the court of law in regard to an offence involving moral turpitude against the petitioner and decision in this case .....
Tag this Judgment!Court : Rajasthan
Decided on : May-14-2004
Reported in : AIR2004Raj259; RLW2004(4)Raj2595; 2004(3)WLC504
..... a recount, declare any candidate to have been duly elected on a recount and set aside the election of a candidate who either by himself or through any other person acting with his consent is guilty of corrupt practice. sub-rule (6) of rule 34 of the rules defines corrupt practices to mean bribery, undue influence hiring or procuring any vehicle ..... ) to declare any candidate to have been duly elected on a recount;(iv) to set aside the election of the candidate who either by himself or through any other person acting with his consent is guilty of corrupt practices.'as is clear from the aforesaid rule any voter can contest the validity of the election of a candidate through a petition .....
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