Thiết kế mẫu nhà cấp 4 đẹp 3 phòng ngủ diện tích 11x12m
Trong cuộc sống hiện nay, không phải gia đình nào cũng có điều kiện để xây dựng những công trình nhà phố cao tầng, hay biệt thự sang trọng – nhất là đối với những gia đình tại các khu vực nông thôn có điều kiện kinh tế hạn hẹp. Cho nên việc tính toán thiết kế mẫu nhà cấp 4 đẹp 3 phòng ngủ diện tích 11x12m là rất phù hợp với điều kiện kinh tế, cũng như sở hữu diện tích đất ở rộng rãi tại các gia đình tại nông thôn. Với những không gian sinh hoạt cơ bản đầy đủ như : phòng khách, phòng bếp+ăn, 3 phòng ngủ, cùng các công trình phụ… sẽ đáp ứng tốt nhu cầu sinh hoạt cho những gia đình từ 4-5 thành viên, tương đương với những căn nhà phố 3 tầng tại thành phố.
Và với phương án thiết kế dành cho một mẫu nhà cấp 4 đẹp 3 phòng ngủ mà chúng tôi gửi tới bạn đọc trong bài viết này. Sẽ giúp cho các hộ gia đình tại khu vực nông thôn, ngoại thành – có điều kiện về đất ở rộng rãi tìm được ý tưởng thiết kế phù hợp nhất, tiết kiệm và đáp ứng đủ chức năng sinh hoạt mà một gia đình cần có. Công trình được thiết kế với dạng mặt bằng vuông vắn – kiểu dáng đơn giản mang phong cách hiện đại, không sử dụng các họa tiết trang trí cầu kì. Kết hợp cùng kiểu mái dốc rất sinh động. Các mảng tường mặt tiền được sơn trắng kết hợp cùng các điểm nhấn bằng vật liệu gạch thẻ hoặc có thể sử dụng để tường thô, xử lý gọn vữa xi măng nhìn rất mộc mạc và đẹp mắt. Hệ thống các cửa ra vào, cửa sổ lấy sáng và lưu thông không khí được sử dụng chất liệu kính với diện tích rộng – sẽ giúp tận dụng được điều kiện môi trường trong lành tại vùng nông thông thoáng mát đi sâu vào từng không gian trong nhà. Qua đó, đảm bảo chất lượng sinh hoạt được hiệu quả, không bị phụ thuộc vào nguồn năng lượng nhân tạo cho các đồ dùng như quạt, đèn chiếu sáng… cũng như giúp cho sức khỏe và tinh thần của người sống trong thiết kế nhà đẹp đơn giản này.
Bản vẽ mặt bằng mẫu nhà cấp 4 đẹp 3 phòng ngủ diện tích 11x12m
Tiếp đến, chúng tôi sẽ giới thiệu tới các bạn các không gian sinh hoạt được phân bổ cụ thể trong công trình dựa trên bản vẽ mặt bằng mẫu nhà đẹp 1 tầng 11x12m này. Sơ đồ không gian của căn nhà được các KTS thiết kế chia làm 2 với các không gian sinh hoạt chung sẽ được bố trí tại khu vực bên phải và khu vực không gian riêng tư tại phía bên trái nhà. Vị trí cửa ra vào thay vì quay trực tiếp ra mặt tiền thì được xoay sang phải để tạo tính riêng tư và sẽ có 3 cửa sổ quay ra hướng mặt tiền – cùng các cửa sổ+ô thoáng khác tại các hướng mặt bên+sau nhà để lấy sáng+không khí lưu thông trong phòng và còn có thêm 1 cửa đi phụ ra phía sân sau mẫu nhà cấp 4 đẹp 3 phòng ngủ…
Các không gian sống bên trong thiết kế mẫu nhà cấp 4 đẹp 3 phòng ngủ diện tích 11x12m này bao gồm với 1 phòng khách thoáng đãng, phòng bếp+ăn rộng rãi – tất cả nằm chung trong 1 không gian liên thông chung nhau. Cho nên sẽ rất tuyệt vời khi bạn tiếp khách, hay cùng sum họp ăn uống tại khu vực sinh hoạt chung của căn nhà. Phía trái là 3 phòng ngủ dành cho gia đình – trong đó 1 phòng ngủ bố mẹ rộng rãi, có phòng tắm+wc riêng và 2 phòng ngủ nhỏ cùng 1 phòng tắm+wc chung.
Và với 1 mẫu nhà cấp 4 đẹp 3 phòng ngủ diện tích 11x12m như này – mức chi phí đầu tư sẽ rất tiết kiệm và có thời gian thi công nhanh gọn. Qua đó giúp cho gia đình bạn nhanh chóng ổn định cuộc sống trong mái ấm tuyệt vời này. Hãy tiếp tục ghé thăm để xem thêm những mẫu thiết kế nhà đẹp mới nhất bạn nhé. Chúc các bạn xây dựng thành công căn nhà đẹp của mình và nếu bạn có nhu cầu thuê thiết kế để nhận đầy đủ một bộ hồ sơ gồm 3 phần : Kiến Trúc, Kết Cấu, Điện Nước – thì hãy liên hệ với chúng tôi thông qua số máy : 0915.1002.88 để được tư vấn những thông tin sơ bộ dành cho công trình của bạn nhé !
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Civil Attractiveness No. 102 of 2010 The appellant is usually a Public Restricted Enterprise
integrated under the businesses Act, 1956 andd engaged while in tthe enterprise of
producing and providing Grray Portland Cement. In work out oof pkwers conferrerd by Area
8(five) of the Central Sales Tax Act, 1956 (for short, CST Act),
Thee federal government off Rajasthan had issued a Notification No.
F4(72)FD/Gr.IV/eighty one-eighteen dated 06.05.1986 letting partial
exemptions fom the sales tax payable in respect off inter-Point out
income during the wway andd issue into tthe ailments pointed out therein. Partial exemption was greanted underneath the
stated notificfation at the rate of fifty%/seventy five% on thhe basis
of boost in tthe percentage of the completye inter-Point out produdt sales and
decrease iin proportion of stock transfers although the
benefit underneath thhe mentioned notification wasn’t reacily available on levy cement.
Through the evaluation 12 months 1989-90 to 1997-ninety eight
the appellkant had bedn granted advantage of partial exemption underneath
the notification dated 06.05.1986 aside from the evaluation calendar year
1995-ninety six and 1996-97 as no statements were produce bby thhe appellants being not suitable.
2. It’s important tto point out right here that tthe Condition, in exercising of powers conferred by Area eight(5) in thhe CST Act,
issue Notification No.
F4(eight)FD/GR.IV/94-70 dated 07.03.1994 superseding the notification dated 09.01.1990 and
directing that iin regard of inter-State gross sales of cement, tax payable beneath sub-sections (one) aand (two)
from the claimed Area shall be capculated at the raste of four% with nno furnishing declaration in Variety ˜C,
inter alia, subject to your affliction that the vendor creating inter-Condition sales beneath this notification shall not be qualified to say advantage supplied by partial exemption notification dated 06.05.1986.
This notification remained in power from 01.04.1994 to 31.03.1997.
three. The CCT vide Circular No. two/ninety four-ninety five dated 15.04.1994 clarified that inter-Point out product sales of
cement duly supported byy C and D varieties shall be qualified for advantage of partial exemption notification dted 06.05.1986 Which ths
sort of advantage would not use tto inter-Point
out product sales which aren’t supported by declarationns in declarations inn Types C/D.
4. By Notification No. 97-122 datrd twelve.03.1997 issued underneath
Section eight(5) of the CST Act, the Condigion Govt rescinded the
Notification No. ninety four- 70 dated 07.03.1994 and directed that CST on inter-Point out income of cement shsll be calculated at
the speed of four% inter alia issue to fulfilment with the condition which the
seller creating inter-Point out profits under this notification shall not be suitable to asert profit supplied by partial exemption notification dated 06.05.1986.
This notification remained iin force upto 31.03.1998.
5. As the factual rating has been depicted, to the assessment year 1997- ninety eight, dispute
arose whether thee sale of levy cement in the
base year, i.e., 1984-eighty five,might be bundled and
brought into consideration for calculating the base many years determine for
the goal of calculating the advantages underneath the
notification dated 06.05.1986. A re-assessment detect wass
issued for the appellant for disallowing the reported partial exemption on the bottrom that when calculating thee advantages under
notification dated 06.05.1986 the appellant-corporation had
noot provided the determine of sale oof levy cement manufactured in the base 12 months,
which is, 1984-eighty five. The claimed re-assessment recognize was challenged
because of the appellant which shaped thhe subject material of Writ Petition No.
1790 of 2001 which was dismissed from the Rajasthan High Court docket vide order dated 24.07.2002.
A Special Enchantment bearing No. 497 of 2002 was submitted from the order dated 24.07.2002 before the Division Bench and on a reference currently
being produced by the Divisiin Bench, the issue was
referred to a bigger Bench and precisely the same is pending thing to consider.
A similar dispute about inclusion of levy cement experiienced also arisen for the assessment calendar year 1991-ninety
two which had been decided because of the Tax Board, Rajasthan vide buy dated
sixteen.01.2003 in favour of your appellant which attained finality given that no revisioon petition was filed by
the State towards thee reportedd choice. To the evaluation yrr 1999-2000, the appellant
was requested vide present cause recognize dated sixteen.10.2001
to elucidate why the benefit of partial exemption beneath notification dated 06.05.1986 shouldn’t be disallowed on the
bottom that when calculating the advantages beneath notification dated 06.05.1986 the appellant had not involved the determine of sale
of levy cement designed in the base 12 months, that may be,
1984-85. Towards the stated show lead too
observe writ petition bearing No. 4300 of 2001 was submitted and vide buy dated fourteen.08.2002 the High
Courtdoom disposed of your ssaid writ petition in mild in thhe purchase dated 24.07.2002 passed in Wrrit Petition No.
1790of 2001. Being aggrieved through the said order, the appellant
experienced submitted a DB Exclusive Attractiveness No.
539 oof 2002 which is pending thing to consider.
We may well immediately clarify that we are not concerned wityh
the said assessment many years.
6. For the assessment yr 2000-2001, a Display Bring about Recognize dated eleven.01.2001 was issued on the appellant seeiing to disallow the profit
underneath notification dated 06.05.1986 onn the
ground tht the appellant experienced not calculated the benefits underneath notification dated 06.05.1986 just after including the determine
of sale of levy cement in tthe base yr, which is, 1984-
85. From the reported clearly show trigger detect Writ Petition bearing
No. 551 of 2002 was submitted which happens to be pending before the Large
Court docket.
7. In work out of energy bellow Sectiion eight(5) from
the CST Act the Point out Governing administration vide
Notification No. 97-266 dated 21.1.2000 dircted that tax payable
underneath sub-sections (1) and (2) on the sttated Part to the inter-
Point out product sales of cement shall be calculated at the speed of 6%
inter alia topic on the situation the supplier making inter-State gross salkes beneath this notification shall not
be suitable to claim gain presented undernezth partial exeemption notification dated 06.05.1986.
8. After a lapse of 7 several years from your past circular
dated fifteen.04.1994, the CCT issued another Circular No.
ninety four-ninety five/119 ated sixteen.04.2001 purporting to clarify the applicability of
partial exemption notification dated 06.05.1986 vis-a-vis notification dated 07.03.1994 and subsequent notifications
dated twelve.03.1997 and 21.01.2000. From the mentioned circular the
qualified authority presupposed to condition the
seller can avail of the beefit of possibly of both of these notifications in almost any economic 12 months meaning thereby that if
he opts for that profit beneah notification dated 06.05.1986 for the year
2000-2001, he wouldn’t be entitled to say simultaneous gaijn inn regard
off a similar year underneath the notification daated
21.01.2000.
nine. To the evaluation 12 months 2000-2001, a exyibit trigger observe datedd 19.08.2003 was issued because of the Professional Taxes
Officer into the appellant treying to find to disallow the advantages
less than notification datewd 06.05.1986 on the purported retrospective software in the
Circular daed sixteen.04.2001.
Appellant challenged the mentioned demonstrate lead to notice
prior to the Superior Court by way of a Writ Petition bearing No.
6192 of 2003. The Higher Courtroom vide buy dated 18.11.2003 held the explained show trigger
discover dated 19.08.2003 was nnot justified as Circular dated sixteen.04.2001 could use
only prospectively and never retrospectively.
ten. When finalizing the assessment for the evaluatiln yr 2001-2002, a display
result iin see dated 19.08.2003 waas issued purportedly according to Circular dated sixteen.04.2001 necessitating tthe appellant to point out bring about why thhe
partial exemption claimed less than Condition Governments notification No.
F4(seventy two)FD/Gr.IV/eighty one-eighteen dated 06.05.1986 shouldn’t be disallowed.
The appellant submitted its reply nevertheless the evaluating
authority vide order dated 26.08.2003 rejected the declare of partial exemption only on The premise off Circular dated 16.04.2001 and imposed added tax to the assessee for your evaluation yr 2001-2002.
eleven. The appellant filed ann appeal prior to
the Deputy Commissioner (Appeals), who allowed the attraction on 03.01.2004 Keeping the appellant could be entitled to avail
this sort of partial exemption in regard of inter-Point out gross sales manufactured on which concessional level of six% was noot
availed of by it beneath notification dated 21.01.2000.
twelve. Remaining aggrieved through the get wikth the appellate authority, tthe income
approached the Rajasthan Tax Board in charm contending,
inter alia, tha as per round dated 16.04.2001 the advantage could not
be caimed less than notification dated 06.05.1986 In case the device experienced manufacdtured income belo notification dated 21.01.2000.
In essence, iit was urged that advantage of botth oof those
the notifications couldn’t be availe off in precisely the same monetary 12 months.The Tax
Boar authorized the appeal submitted because of the income.
Againnst the buy of the Tax Board, the appelant filed revision petition prior
to the Significant Courtroom along wiyh the ralized Solitary Deciee vide purchase
dated seventeen.04.2009 looking aat the submissions set forth from the events and on analysing
the theory stated inn Tata Cummins Ltd. v. Point out of Jharkhand[one], M/s Vividh Marbles Pvt.
Ltd. v. Professional Tax Officer[two], Point
out of Rajasthan v. J.K. Udaipur Udyog Ltd.
and One more[3], MRF Ltd. Kottayam v. Asstt. Commissioner
(Assessment) Revenue Tax and ors.[4] together with other authorities came to hold
that affliction no. 3 of Notification No. 21.01.2000
must be presented its basic and clear this means and cannot be restricted only to the precise transaction of sale covered by notification dated 21.01.2000 alone and in the event the affliction no.
3 unequivocally states that when the assessee avails of the benefit of concessional fee of tax beneath
notification dated 21.01.2000, he simply cannot obtain the
partial gain as envisaged inside the Notification dated 06.05.1986 and accordingly repelled the stand on the assessee.
thirteen. We have listened to Mr. S. Ganesh, figured
out senior counsel for the appellant and Mr. Jatinder Kumar Bhatia, learned counsel with the respondent.
14. The seminal difficulty that occurs for thought, succinctly place, is whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 in addition to the lessen charge of tax @ six%
under notification dated 21.01.2000. To reply the issue raised, it
is necessary to refer to the notifications as well as language employed therein to ascertain the fundamental intention therein and to understand
regardless of whether grant of simultaneous exemptions and Added benefits will
be Opposite on the said notifications. The very first notification dated 06.05.1986 reads as less than:-
Notification No.F.4(seventy two)FD/Gr.IV/81-eighteen, S.O.
23, May six, 1986.
In training from the powers conferred by sub-part (5) of section 8 on the Central Gross sales Tax Act, 1956( Central
Act 74 of 1956), the Condition Federal government, on remaining satisfied that it’s important
so to complete in the general public curiosity, in supersession in the
Finance Office Notification No. File.4 (72) FD/Gr.
IV/eighty one-36, dated December three, 1985, hereby directs
that, with quick impact, any vendor, obtaining his position of small business and manufacturing products while in the
Condition of Rajasthan, may well claim partial exemption with the tax payable in respect of the profits by him of
such items in the middle of inter-Point out trade or commerce By
the use of reduction at the rate of 50% from the tax so payable on elevated sales upto fifty% and at the speed of 75% from the tax
so payable on enhanced sales made over and previously mentioned the aforesaid fifty%, in the fashion and topic
into the problems as follows:- (one) These reduction of tax shall
be permitted to a dealer only following and in respect of the rise which can be effected
in The share with the quantum of products sold in the middle of inter-Point out trade or commerce out of the overall quantum of goods marketed throughout the State and in the course of inter- Point out trade
or commerce and dispatched to Head Business office, Branch Business office,
Depot or agent exterior the Point out for sale exterior the Point out,
in the course of any accounting calendar year as versus this kind of proportion in the accounting calendar year 1984-
eighty five.
(2)In the case of the vendor who commenced the manufacture of goods inside the State of Rajasthan on or immediately
after one.one.1985, the average in the aforesaid
percentages in respect of another companies while in the Condition while in the related business during
the accounting calendar year 1984-eighty five, calculated and based on the assessing authority with the acceptance on the Commissioner, shall be deemed for
being The share in respect of this sort of seller to the accounting yr 1984-85;
(3) This enhance effected in The share, as referred to in clause (1)
over in regard of the income in the course of inter-Condition trade or commerce,
to generally be regarded as shall be restricted to the extent of your lessen in The share in regard
of your despatch of goods to go Office environment, Department Workplace, Depot or agent exterior the Condition available for
purchase outside the house the Condition, throughout the
related accounting 12 months as towards this sort of share
throughout the accounting yr 1984-85; and (4) No claim for such
reduction of tax shall be permitted in regard of
levy- cement.
15. The notification dated 21.01.2000 is as beneath:- [No.F.four(one) FD/Tax Div. ninety seven-266]
Jaipur, 21st January, 2000 In workout of your powers conferred by sub-area (5) of
area 8 with the Central Income Tax Act, 1956 the Point out Federal government becoming happy
that it is necessary in the public interest so to carry
out, hereby directs that the tax payable less
than sub-sections (one) and (2) on the mentioned section, by any seller acquiring his spot of business during the Condition,
in respect of sale of cement made by him from any these types
of put of organization from the Point out, in the course
of inter-state trade or commerce, shall be calculated at the rate of six% on the following conditions, particularly:-
1. The seller shall report the correct name with comprehensive and
entire tackle with the purchaser in the Invoice or income memorandum for this kind of inter- Condition sale to generally be issued by
him;
two. That the burden of evidence which the
transaction was in the character of inter- Point out sale shall be around the seller; and
three. That the supplier producing inter-Condition sales beneath this notification shall not be eligible to claim Positive aspects
furnished by notification No.File.four(72) FD/GR.IV/81-18 dated six.5.1986 as amended on occasion.
16. On a watchful scanning of the notification dated 06.05.1986, it is obvious that it lets partial exemption from sales-tax on inter-State product
sales, matter to and during the fashion stipulated therein. The exemption of
seventy five% or 50% is granted with reference to the quantum of products marketed in the midst of inter-Condition trade or commerce outside of the
entire quantum of goods bought within the Condition, as in opposition to these types of percentage in the course of the accounting 12
months 1984-85, that is dealt with as The bottom year.
As per the notification, it is applicable to a seller who’s got his
place of business enterprise; and he needs to be production goods inside the
Point out. The intention is usually to persuade inter- State sale of products created and marketed by a vendor within the Condition of Rajasthan. It’s got a goal.
The rise in quantum of goods marketed in inter-Point out trade or commerce with
reduction in quantum of inventory transfers By the use of department or depot transfers on which NIL or no Central Profits tax is relevant would enhance the
earnings in the Point out. Clause 4 of the
notification envisages that no reduction of tax is usually to be permitted
in respect of levy cement. Computation of the whole quantum of goods with reference to your exclusion of levy cement just isn’t an issue of
the current appeal and that’s pending for thing to consider before the Appellate Bench and Solitary
Decide of your Higher Court. However, it is clear that adjustments in figures of
the quantum of goods, whether or not with reference to inter-State product sales and intra-State revenue
in The bottom yr and in the year where advantage is claimed, would
impact the willpower and quantification on the advantage.
Therefore, the exclusion or inclusion during the quantum or turnover is important and considerable.
17. The 21.01.2000 notification relates to a
vendor getting a place of small business during
the State and it is in regard of sale of cement created by
him from anyplace of organization inside the State in the midst of inter-Condition trade
or commerce. In addition to the above mentioned, particular other situations
are to generally be satisfied. They’re (a) gross sales-tax
in respect of inter-State gross sales as per the notification could
well be calculated at the rate of six% and (b)
the vendor making inter-Point out revenue below notification dated
21.01.2000 would not be eligible to say benefit offered while
in the notification dated 06.05.1986.
Clause three on the notification lays down that if a seller promises advantage under notification dated 21.01.2000, he isn’t suitable to claim the advantage below notification dated 06.05.1986.
Gain beneath the two notifications can’t be claimed
at the same time. It is straightforward and clear.
18. A seller creating inter-State income underneath the notification dated 21.01.2000 is disqualified rather than eligible to
say profit under the notification dated 06.05.1986.
The rationale is always to deny dual profit in addition to
the notification dated 06.05.1986 computes the advantage on the basis of turnover.
Bifurcation and division of turnover would cause distortion and induce
anomalies.
19. To get over the aforesaid deadlock, the acquired counsel to the appellant has raised three contentions.
The two notifications becoming helpful ought to
be liberally construed, for it can’t be assumed that
the intendment was that if an assessee promises and was entitled
to a comparatively little or partial exemption under
notification dated 06.05.1986, he could be deprived
of your exemption even when he satisfies the problems in paragraphs
one and a pair of from the notification dated 21.01.2000.
The submission would be that the assessee can get good thing about
both the notifications although not the twin profit inside the feeling that inter-Condition profits on which advantage of concessional
charge of tax of six% is not really availed of may very well
be granted partial exemption beneath notification dated 06.05.1986.
Pretty apart from the aforesaid argument,
it truly is urged that partial exemption could possibly be granted under the notification dated 06.05.1986 in regard of this kind of intra-
State profits not lined by the notification dated 21.01.2000; and good thing
about partial exemption beneath notification dated 06.05.1986
would co-exist with the notification dated 21.01.2000, however in regard of different and distinctive transactions.
The second limb of argument is this interpretation was the understanding of the respondents, as that they had
issued circular dated 15.04.1994 and pursuant to your explained round, the appellant and the other assessees were prolonged advantage of the notification dated 06.05.1986 and in addition the
notification dated 07.03.1994, which has now been replaced and re- introduced in the form of notification dated
21.01.2000. The plea of regularity specially when the revenue in previously many years experienced acknowledged the claimed interpretation is highlighted.
The last plank of argument is definitely the circular dated fifteen.04.1994 was
clarificatory and had rightly interpreted and expounded the interaction amongst the two notifications.
For that reason, the round dated fifteen.04.1994 beneath the
notification dated 07.03.1994 would equally apply and would guidebook the interpretation of the notification dated 21.01.2000.
twenty. So as to appreciate the contentions lifted, it really
is imperative to breed notification dated 07.03.1994 as well as round dated
15.04.1994, and also the round dated 16.04.2001 by which round dated fifteen.04.1994 was withdrawn. The notification dated 07.03.1994 reads
as below:- Notification No.F.four (8) FD/Gr.IV/94-70 S.O.
No. two hundred, Jaipur, dated March seven, 1994.
In exercise with the powers conferred by sub-section (5) of section 8 in the Central Profits Tax Act,
1956 (Central Act seventy four of 1956), and in supersession of the Office Notification No.F.4 (seventy two) FD/Gr.IV/eighty two-34, dated 27.06.1990, the Condition Government becoming
glad that it’s important in the public fascination so to try and do, hereby directs that the tax payable beneath sub- sections
(1) and (two) from the claimed section, by any seller obtaining his area of organization while in the
Point out, in regard on the income of cement made by
him from any these kinds of put of organization in the
middle of inter-Point out trade or commerce shall be calculated at the speed of 4 p.c with
out furnishing of declaration in type C or certification in variety D
on the following conditions, particularly:- (i) which the dealer shall document the identify
and whole and comprehensive handle on the purchaser from the Invoice or
money memorandum for this sort of inter-Condition sale for
being issued by him;
(ii) the stress to show the transaction was in the
character of inter-Point out sale, shall be within the vendor; and (iii) the supplier building
inter-Point out product sales under this notification shall not be eligible to assert benefit offered for by
the notification No.File.4. (72) FD/Gr.IV/81-18,
dated 6.five.1986, as amended occasionally.
This notification shall come into drive from 1st April,
1994 and shall remain in pressure upto 31st March, 1997.
21. The round dated 15.four.1994 is reproduced
below:- Tax Policy round No.2/94-ninety five State of Rajasthan Business Tax Section No.
Pa. 16/Spending plan/Tax/Commissioner/ninety four-95/108 Dated 15/four/1994 To, All Deputy Commissioners, Commercial Tax All Assistant Commissioners, Business Tax All Industrial/Assistant Commercial Tax Officers Round The notification No.
Pa. 4 (eight) FD/Group-four/94-70 dated seven/three/1994 was issued through the
Point out Authorities and the speed of central tax within the inter-Point out sale of cement is set unconditionally at 4 per
cent in the event the declaration form-C or variety-D will not be
submitted among 1/4/1994 to 31/three/1997. Underneath the stated notification the trader undertaking the
inter-Condition sale shall not be entitled to assert for the profit produced
available in the notification No. F4 (seventy two) FD/Group-four/sixty one-eighteen dated 6/5/1986 amended occasionally.
It’s produced distinct in this regard that the benefits created out there
through the notification No. F 4 (72) FDR-Group-four/81-eighteen dated six/five/1986 as amended
every now and then with respect on the inter-Point out sale
on the cement completed Using the variety-C or kind-D, but aforesaid reward shall not be obtainable in the event the inter-State sale is done with
no form-C or form-D.
22. The circular dated 16.04.2001 withdrawing the circular
dated fifteen.04.1994 is as follows:- GOVERNMENT OF RAJASTHAN Professional TAXES Office No.F-sixteen (Spending plan) Tax/CCT/ninety four-95/119 Dated April 16th,
2001 All Dy. Commissioners All Assistant Commissioners
All Business Taxes Officers.
All Assistant Commercial Taxes Officers.
CIRCULAR A question has been lifted as to your applicability of Finance Office
notification No.File.four(72)FD/Br.IV/ 81-eighteen dated 06.05.1986 vis-a-vis notification No.File/(8) FD/Gr.IV/ninety four-70 dated 07.03.1994 and identical subsequent notification dated 12.03.1997 and the prevailing notification dated 21.01.2000.
The problem has actually been examined and it’s clarified that a dealer can avail the good
thing about both of both of these notifications in any financial calendar year.
For instance, if he opts for advantage underneath notification dated
06.05.1986 for that financial yr 2000-2001, he wouldn’t be entitled
to assert simultaneous advantage in exactly the same yr underneath the notification supplying
for cut down fee of tax on cement in class of inter-condition trade or commerce without any
supportive Kind C or D. Consequently, if the advantage of notification dated 21.01.2000
is being availed in almost any fiscal yr, the seller shall be debarred
from claiming any benefit beneath notification dated 6.five.1986 for the
same assessment 12 months.
Trying to keep in watch the above mentioned position, the Round No.File.16
(Spending plan)Tax/CCT/94- 95/108 dated fifteen.04.1994 is
hereby withdrawn and also the sellers will probably be entitled to assert good thing about either of The 2 notifications in almost
any fiscal yr. Motion could be taken appropriately.
Sd/- (P.K.Deb) Commissioner
23. Because the factual rating would depict, Notification dated 07.03.1994 was relevant from 1st April, 1994 to
31st March, 1997. It wasn’t relevant with influence from 1st April, 1997.
In this type of situation, the plea from the appellant that dual benefits have been availed
of below notification dated 07.03.1994 article 1st April,
1997 is unacceptable and should be turned down. Be it observed, by another notification No.
ninety seven-122 dated 12.03.1997, the State Government experienced
rescinded notification dated 07.03.1994 and directed the Central Income Tax shall be calculated @ four%, topic towards the affliction the seller
building inter Condition revenue In this particular notification wouldn’t be eligible to claim
benefit of partial exemption underneath the notification dated 06.05.1986.
The notification dated 12.03.1997 experienced remained in pressure upto 31st March, 1998.
The circular dated fifteen.04.1994 in Convey phrases wasn’t relevant
towards the notification dated 21.01.2000.
24. It can be limpid that the circular dated 15.04.1994, when in power, experienced
referred towards the notifications dated 07.03.1994 and also 06.05.1986.
Under the notification dated 07.03.1994, the rate of central tax on inter-Condition sale of cement was unconditionally set at
four%, even when there was no declaration in Variety C and Variety D.
The notification dated 06.05.1986 concerning inter-Point out sale essential Form C and Kind D, for availing the profit.
The circular did not in apparent and categorical terms lay down that
twin or many Gains under the two notifications could be availed of
by the same vendor. It, nevertheless, appears that both equally the assessee as
well as Revenue experienced comprehended the round dated 15.04.1994 to indicate that inter- Point out transactions would qualify and can be entitled to partial
exemption underneath the notification dated 06.05.1986, when accompanied with Sort C and D and for inter-State sale transactions without
Sort C and D, advantage of notification dated 07.03.1994 would apply.
twenty five. The comprehending because of the assessee along with the Revenue, inside the acquiring
factual matrix, has its possess limitation. It is
because the basic principle of res judicata might have no application Regardless of the comprehending because of the assessee as well as the Earnings, with
the circular dated 15.04.1994, is never to the specific impact
as proposed and, additional notification dated 07.03.1994
was valid amongst 1st April, 1994 as many as 31st March, 1997 (upto
31st March, 1997 vide notification dated 12.03.1997) instead of
thereafter. The Business Tax Office, by a round, might
have prolonged the reward below a notification and, consequently, principle of estoppel would implement, even though there are
actually authorities which opine that a circular could not have altered and
restricted the notification to your determent with the assessee.
Circulars issued under tax enactments can tone down the rigour
of law, for an authority which wields electrical power for its personal benefit is offered
appropriate to forego gain when essential and regarded as vital.
This electricity to problem circulars is for just, right and efficient management of your do
the job As well as in community fascination. It
is a effective electricity for suitable administration of fiscal
law, to ensure that undue hardship might not be brought about.
Circulars are binding on the authorities administering
the enactment but cannot alter the provision with the enactment,
and so forth. to your detriment of the assessee.
Pointless to emphasise that a circular shouldn’t be adverse and
result in prejudice towards the assessee. (See : UCO Bank, Calcutta v.
Commissioner of Profits Tax, West Bengal[five]).
26. In Commissioner of Central Excise, Bolpur v. Ratan Melting and
Wire Industries[six], it has been held that circulars and instructions issued by the Board are binding about
the authorities underneath respective statute, but when this Court or High Court lays
down a theory, it would be appropriate for the Court to immediate which the
round shouldn’t be given impact to, for that circulars will
not be binding about the Court docket. In the situation at hand,
at the time round dated 15.04.1994 stands withdrawn vide circular dated 16.04.2001, the appellant-assessee
cannot declare the benefit of the withdrawn circular.
27. The controversy herein centres around the period of time from
1st April, 2001 to 31st March, 2002. The period
in dilemma is generally submit the round dated 16.04.2001. As we
find, the appellant-assessee has pleaded to consider benefit
of the round dated 15.04.1994, which stands withdrawn and was
only applicable to your notification dated 07.03.1994. It wasn’t
specifically applicable for the notification dated
21.01.2000. The truth that the 3rd paragraph from the notification dated 21.01.2000 is identically worded to the third paragraph on the
notification dated 07.03.1994 but that would not by alone justify the applicability
of circular dated 15.04.1994.
28. During this context, we may possibly Be aware A further rivalry that has been Superior prior to us.
It relies upon the doctrine of contemporanea exposition. In our regarded as impression, the explained
doctrine wouldn’t be applicable and cannot be pressed
into assistance. Use or observe produced beneath a statute is
indicative from the this means prescribed to its words and phrases by modern feeling.
In case of an historic statute, doctrine of contemporanea
exposition is used as an admissible assist to its building.
The doctrine relies on the precept that the terms
Utilized in a statutory provision need to be comprehended in exactly the same way by which they usually are
comprehended in common widespread parlance via the men and women in the
region and business enterprise. (See : G.P. Singhs
Concepts of Statutory Interpretation, 13th Version-2012 at webpage 344).
It’s been held in Rohitash Kumar and others v. Om Prakash Sharma
and Many others[seven] which the explained doctrine needs to be applied with warning and the Rule should
give way in the event the language of your statute is basic and unambiguous.
With a watchful scrutiny on the language used in paragraph 3 of your notification dated 21.01.2000,
it truly is tricky to keep that the explained notification is ambiguous or liable to two sights
of interpretations. The language getting basic and crystal clear, it does not
confess of two various interpretations.
29. In this regard, we might state the round dated 15.04.1994 was ambiguous
and, thus, so long as it was in operation and
applicable probably doctrine of contemporanea exposition could be taken assist of for its applicability.
It is completely clear that the profit and gain was given under the
circular rather than underneath the notification dated 07.03.1994, which was lucid and couched in different
terms. The circular getting been withdrawn, the
contention of contemporanea exposition will not commend acceptation and must be repelled and we do this.
We keep that it will surely not apply to the notification dated 21.01.2000.
thirty. In perspective on the aforesaid Evaluation, we don’t come across any merit in the moment attraction and exactly the same is,
appropriately, dismissed. There shall be no purchase as to fees.
Civil Enchantment No. 6136 of 2013
31. In watch of the judgment passed in Civil Attraction No.
102 of 2010, this appeal also stands dismissed.
There shall be no buy regarding charges.
The Appellant may be the Fourth defendant in O.S.
No. 666 of 2001 filed by her brother Sri A. V. Venkataraman for partition and allotment of a
share of six/20 within the property while in the Courtroom of Supplemental Subordinate Decide, Chengalpattu.
Defendants No. one to 3 tend to be the sisters on the Appellant.
It had been averred while in the plaint which the go well with home was an ancestral house inherited by The daddy with
the Plaintiff, Sri A.V. Venkataraman, by a partition deed
dated 27.04.1954. Sri A.V. Venkataraman died in 1961 leaving his wife Smt.
A.V. Rathnabai, the Plaintiff plus the defendants.
Based on the Plaintiff he was entitled to some share of 6/20, the Second and Fourth defendants 6/20 share Each and every and Initial and Third defendants
one/20 share Every on the accommodate house. Segment 29 A on the Hindu Succession (Tamil
Nadu Modification) Act, 1989 was inserted w.e.f. fifteen.03.1989
by which the daughter of a coparcener shall by start turned a coparcener in her personal ideal
in precisely the same fashion being a son and was provided the same legal
rights while in the coparcenery assets which the son had.
Defendants 1 and 3 married just before the amendment and in order that they had
been entitled to 1/20 share. The Appellant married after
the amendment and Defendant No.two didn’t marry as she was paralyzed in an accident
as a result of which they were entitled to 6/twenty share.
The Appellant submitted a created assertion declaring a
share of 36/90.
two. The Additional Sub Choose, Chengalpattu by his judgment dated 27.07.2004 decreed the fit holding the Plaintiff, the next Defendant as well as Fourth defendant (Appellant) were entitled to
your share of six/20 Each and every and Initially and Third
defendants were entitled into a share of one/20 Each and every from the go well with residence.
The Appellant chosen A.S. No. 39 of 2006 where she mentioned which the
Plaintiff omitted other Attributes which were available for partition and which the go well with for
partial partition was lousy in legislation. The Principal District Judge,
Chengalpattu dismissed A. S. No.39 of 2006 by a judgment dated twenty.11.2006.
The Appellant approached the Large Court docket of Judicature at Madras by submitting 2nd Attractiveness No.1168 of
2007 which was also dismissed on 01.11.2007.
three. Aggrieved with the judgment of the Substantial Courtroom,
the Appellant submitted Civil Attraction No. 5053
of 2009 which was allowed by this Court docket by a judgment dated
03.08.2009. This Court examined the scope of Section 29 A on the Hindu Succession (Tamil Nadu Amendment)
Act, 1989 and held which the daughters who obtained married
soon after 1989 would’ve equivalent share as that of a son. Following a crucial examination on the
registered deed of partition, this Courtroom held that each one the immovable properties inherited
by Sri A.V.
Venkataraman were not A part of the accommodate timetable.
Finally, this Court docket remitted the matter for the Trial Courtroom for the reason that all the Homes which have been inherited with the Appellants father
by virtue in the registered deed of partition dated 27.04.1954 were not A part of the fit schedule.
four. The Additional Subordinate Decide, Chengalpattu by his judgment dated 08.09.2010 handed a preliminary decree Keeping the Appellant is entitled to
1/4 share on the match property(residence) and that the Plaintiff is entitled to remaining
three/four share. The above judgment was handed from the Demo
Court on re-examination of the material on history right after finding that there was no
documentary proof of availability of any additional assets for partition. It is related to
say that the original Plaintiff, A. V.
Anantharaman, died on 20.04.2010 over the pendency of
O.S. No. 666 of 2001. Respondents No. 1, two and 3 herein were introduced on history as LRs of the first Plaintiff on 21.07.2010
as Plaintiffs No. two, three and 4.
5. Charm Accommodate No. three of 2011 was filed by Respondents
No. four and five herein that are Defendants one and 3 in O.S.
No.666 of 2001 and Appeal Fit No.nine of 2013 was submitted with the
Appellant herein from the Court of Principal District Decide, Chengalpattu, assailing the judgment of the
Additional Subordinate Decide, Chengalpattu in O. S. 666 of 2001 dated
08.09.2010. The Principal District Decide,
Chengalpattu permitted each the appeals, set aside the judgment
and decree passed by the extra Subordinate Decide, Chengalpattu in O.S.
No.666 of 2001 dated 08.09.2010 and remitted the matter back to your Demo Court.
It had been held in the above judgment that the directions
supplied by this Court docket in Civil Enchantment No.5053 of 2009 were not complied
with from the Trial Court docket as each of the Attributes which were inherited by Sri A.V.
Venkataraman because of the partition deed dated 27.04.1954 weren’t A part of the partition go well with.
six. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 were filed by Respondents No.
one and a pair of herein (Plaintiffs No. two and 3 while in the go well
with) and C.M.A. Nos.3043 of 2014 and 3044 of 2014 were being filed
by Respondents No. 4 and five herein (Defendants No. one
and 3 during the suit) during the Substantial Court of Judicature at Madras tough
the judgment dated 09.07.2014 within a.
S. three of 2011 in addition to a.
S. No. nine of 2013. The Superior Courtroom permitted the CMAs, set aside
the judgment and decree of the 1st Appellate Courtroom and granted a preliminary decree from the go well with for partition by declaring the Plaintiffs ended
up entitled for 5/8 share jointly and Defendants 1, three and four have been entitled to 1/8 share inside
the accommodate residence house. Aggrieved with
the stated judgment in the Superior Court, the Appellant has submitted the above mentioned Civil Appeals.
7. The Appellant appeared in particular person and submitted that the obtaining recorded because of the
Higher Court that there was no course by the Supreme Courtroom to include other Houses from the suit plan to empower the get-togethers to say their share is faulty.
She also submitted which the Superior Courtroom was wrong
in its finding this Court docket when remanding Civil Appeal No.5053 of 2009
only granted liberty to amend the pleadings, file supplemental documents
and to steer even further evidence in assistance of the amended
pleadings.
The Appellant also submitted that the judgment of the
First Appellate Court docket was wrongly reversed from the Significant Courtroom with a mis-interpretation of your remand order handed by
this Court docket in Civil Attraction No.5053 of 2009.
The Appellant further submitted that another results on other elements through the Higher Courtroom ended
up unwarranted. The Appellant also submitted the declaration during the
impugned judgment in the Large Court the Appellant
is entitled to one/eight share is faulty. Mr. V.M.
Venkatramana, discovered Counsel, appearing for Respondents 1 and 2
submitted that apart from the ancestral house there are no other Attributes
which were accessible for partition. He even further submitted that two
plots i.e. Plot two and 3 at 185, Adyarthankal have been acquired under the Land Acquisition Act
in 1956. He also supported the judgment from the Higher Court docket,
which As outlined by him, doesn’t put up with any infirmity.
8. The only place being made a decision in this case is whether the
Large Court was suitable in interfering With
all the judgment of the Reduced Appellate Court docket by which the fit was remanded to
your Trial Court docket. As stated earlier, this
Court in its judgment dated 03.08.2009 in Civil Attractiveness No.5053
of 2009 has categorically held that each one the Homes which
were inherited by Sri A.V.
Venkataraman by virtue of the registered deed of partition dated 27.04.1954 have not been included in the accommodate agenda.
This Court docket clearly held during the mentioned judgment that A further ground for remand was the Appellant
has taken a consistent stand from the beginning the suit for partial partition was
lousy in legislation. Within our watch, the First Appellate Court was right in remitting the subject towards the
Trial Court docket to take into consideration the opposite Attributes which had
been inherited with the Appellants father, Sri A. V.
Venkataraman, by virtue with the registered deed of partition dated 27.04.1954.
The High Court dedicated an mistake in holding that
there was no course offered by this Courtroom for including the other Qualities within the accommodate routine.
The Large Court docket held that the only direction given by this Courtroom while remitting back into the Trial Court docket
was to provide an opportunity for the parties to amend their respective
pleadings, file supplemental paperwork and to guide more evidence in help from the
amended pleadings. The Large Courtroom was Incorrect in disregarding paragraph 33 with the judgment through which it had
been Obviously held by this Courtroom that the remand was warranted in look at of your grounds talked about therein. One of the grounds was that each one the Qualities which were inherited through the Appellants father, Sri A.V.
Venkataraman, were not A part of the suit plan.
9. As Now we have held that the Significant Courtroom mis-interpreted the judgment of this Court
docket in Civil Appeal No.5053 of 2009, we put aside the judgment
on the Significant Court docket and uphold the judgment of the 1st
Appellate Court docket in the.
S. No.three of 2011 and nine of 2013. The Trial Court docket is
directed to take into account the subject strictly in accordance with
the Instructions of this Courtroom in Civil Appeal No.5053 of 2009 and judge expeditiously in look at in the go well with remaining
in the calendar year 2001.
ten. With the aforementioned causes, the Civil Appeals are authorized.
No orders as to fees.
The quick problem associated with this attractiveness is: whether or not the High Court was justified in directing keep with the disciplinary proceedings
initiated from the appellant-Financial institution in opposition to the respondent right until the closure of recording of prosecution evidence in the legal case instituted against the respondent, according to the
same facts?
two. The respondent was appointed within the clerical cadre of the appellant- Lender.
With the related time, she was Functioning being an Assistant (Clearing).
Allegedly, some time on 29th Could 2006, the respondent by her functions of
commission and omission brought on decline on the Financial institution during the sum of Rs.
44,40,819/- by granting credit score to one Laxman Parsad Ratre (who was an employee of Bhilai Steel Plant).
The respondent herself launched Laxman Parsad Ratre to open up
an account inside the appellant Bank. On seventh November 2006,
the respondent was put beneath suspension for indulging in gross irregularities and misconduct which includes of misplacing the clearing instruments concerning numerous customers.
The respondent vide letter dated 8th November 2006, not just
admitted her misdeeds but confident the Main Manager of returning the quantity commensurate to
your financial decline caused on the Lender due to her lapses at the earliest, failing which appropriate motion can proceed in opposition to her.
The reported interaction reads So:
To, Main Supervisor Point out Bank of India Main Branch, Durg (Ch.G.)
Sir, Context :- Your memo number “ Serial variety/department/2006 “ 07/196 dated 30.10.2006.
In context of the aforesaid memo I am sorry for
the incorrect techniques adopted by me. I admit that I have carried out a Erroneous deed and I am struggling
from the feeling of guilt.
Whichever amount comes in this context that I will test to pay as early as possible immediately after obtaining the quantity with the identified sources.
At the moment I’m able to arrange Rs. 60,000/- And that i am depositing the identical.
By mortgaging the family members movable and immovable property,
arrangement for getting the amount, imagined and endeavours are ongoing for earning these kinds of arrangement as early as feasible.
Because this is effective take time, I should be specified correct time for you to go further in effort and
to finish the do the job of home finance loan.
Our family keeping close by and far away and in other states, with them my Get hold of is
ongoing and arrangement for the quantity is continued. This perform
is likewise having time. Therefore to continue my work proper time to be given to
me.
Degree of my C.P.File and income is to be used for compensating
this volume. I’ll keep on informing you regarding my every work
and will deposit the money received in banking account.
I have done this do the job in psychological worry and on account of pressure
of condition for which my coronary heart is sensation sorry that I’ve utilized all
Incorrect means and suggests.
I have two little small children, spouse and old and sick mother and
father, considering all this give me a possibility to deposit the
amount obtained from my aforesaid attempts for which I is going to be grateful to you for my whole lifestyle.
I have not taken this kind of Erroneous phase in fourteen several
years of my bank service but this step I’ve taken as a consequence of mental pressure and predicament.
By giving me apology, correct time to perform my efforts.
I guarantee you which i will not dedicate this type
of blunder in upcoming.
If I fall short in the above mentioned initiatives, you happen to be impartial for initiating proceedings on me.
Thanking you Dated :- eight.eleven.06 Sd/- (Neelam Nag) Senior Assistant
three. However, a FIR was lodged in reference to the
explained irregularities and misdeeds committed by the respondent bearing FIR No.1043/2006, for offences punishable beneath Sections 409, 34 from the IPC by
appellant-Lender. Laxman Parsad Ratre has also been named
as an accused while in the reported FIR. It truly is alleged while
in the FIR that Laxman Parsad Ratre who experienced account in Point out Bank
of India issued two cheques in favour of Tanishk Securities equally valued Rs.six,50,000/-, recognizing
that he did not have balance in his account. Those people cheques ended up deposited by Tanishk Securities
within their U.T.I. Branch Bhilai for clearance.
U.T.I. Department dispatched Individuals cheques to
State Bank of India at Durg, Bhilai. The respondent was posted in that Department at the pertinent time,
who in connivance With all the co-accused dispatched
These cheques to State Financial institution of India, Malviya Nagar
Department even though Laxman Parsad Ratre did not have account in that Department.
The cheques had been returned by that Department.
The respondent deliberately didn’t promptly return Individuals cheques to U.T.I.
Branch at Bhilai. Resultantly, U.T.I. Branch
at Bhilai as per the settled apply assumed that
the cheques are actually cleared and launched the payment to Tanishk Securities, by endorsing payment in the title of Condition Financial institution of India.
Thus creating a loss of Rs. 13 lakhs to Point out
Financial institution of India. Which was uncovered only on 28.10.2006 in the course of reconciliation of accounts of The 2 Banks.
Additional, the respondent herself experienced released Laxman Parsad Ratre for opening an account from the appellant-Bank.
She has admitted her lapse while in the interaction sent by her to the Main Manager in the appellant-Bank dated 8th November,
2006. In the written admission supplied on 6th November, 2006 Laxman Parsad Ratre stated that he was involved
in a criminal activity in connivance with the respondent.
The FIR continues to be registered for offence of feasible loss of
Rs. 29,fifty three,262/-.
4. Following registration of the FIR, the nearby police proceeded While using the investigation and submitted demand-sheet No.
sixty three/2007, underneath Section 173 from the Legal Procedure Code, on sixth February, 2007, before the Magistrate.
Felony Grievance No. 1043/2006 was registered for offences punishable less than Sections 409, 34 of IPC.
The qualified Court then proceeded to frame rates versus the respondent on twelfth June 2007.
Thereafter, on 7th April, 2008, the appellants,
through appellant No.two, called upon the respondent to offer an evidence regarding the alleged irregularities
and misdeeds dedicated by her. The respondent vide interaction dated
fifteenth April, 2008 basically denied many of the allegations.
The Competent Authority, as a result, made a decision to
initiate departmental enquiry towards the respondent, for which, cost-sheet
dated 19th September, 2008 was issued to the respondent, which reads Therefore:
Shri Neelam Nag, Senior Assistant (Suspended) Indian Condition bank Bhilai
Steel Plant Area Branch Bhilai Sr. No. Ankara/Space three/ Anushansha
/ 820 19th Sep, 2008 Demand sheet I inside the capability of disciplinary authority
charge next charges upon you You have got fully commited subsequent blunder during Operating in Durg
Branch.
You have got given identification to Lachhman Parsad Ratre for opening the account thereafter as a result
of this account via accounts you have got take care of the Procedure of your Fund of
other administrative accounts.
Via conserving account no. 01119-0021348 two
cheques bearing no. 463553 and 4635554 which happens to
be amounting to Rs. six,fifty,00.00 Every in favour of Tanishk Securities on 29.5.2006
which was due Durg Branch. Which was submitted by U.T.I.
Bank for adjustment, due to not inadequate total in Durg Department rather
than returning to Bhilai Branch deliberately for generating the stability of adjustment has transfer to Malviya Nagar Durg Department with
responding.
Two cheque bearing no. 4635553 and 463554 Just about every amounting to Rs.
65,0000/- which ended up due to Durg Branch, Malviya Nagar Branch had returned
with T.R.
on 31.5.2006, which ought to have return by you to Head Department Bililai with no continuing,
however, you intentionally maintain it with you.
The above mentioned incident element (data can be found
in gentle) on 28.ten.2006 held branch clearing of the general account
in clearing it clarify that in Udhavi agenda 07 Rupees 13,00,
000 entries which was originate by Malviya
Nagar Durg Department, it was not responded by Durg Branch.
You experienced connected with Tanishk Securities commodity trading and you simply by misusing the quantity
of Chattisgarh State Electricity division obtained deposit during the account of Shri Lachhman Parsad Ratre.
You have got eliminated the original slip of deposit of
your account of chattisgarh State Electric power division and rather than it set up
the slip of Shri Price saving banking account hence the
working and clearing in the saving banking account that has fully commited by you, the whole element is clear and enclosed in Annexure
“ two.
For that reason you Together with the intention of cheating you have got divert the entire level of Rs.
48,0000 of sixteen challan of Point out Govt.
on 4.five.2006 (Annexure two(eleven)).
The top Branch Bhilai through clearing residence has shut
to submit due cheque in Durg Branch, there after the cheque of assorted lender situated at Bhilai which has deposited in Durg Department need to introduced for collection, you shifting the deposit slip
of Chattisgarh Condition Electrical power Division latest account getting
ready the deposit slip of Lachhman Ratre has changed.
As a result the FDR of existing of Chattisgarh
Point out Electrical energy division has misused (Annexure 2 (12)).
On ninth August, 2006 Chattisgarh Point out Electrical power divisions has deposited two cheque complete amounting to Rs.
125916/- of other banks for deposit inside their present-day account you by changing the
slip. Because of reference on the same day cheque no.
463549 amounting to Rs. 125916 I.D.B.I. Department Bhilai has
submitted these cheque in Durg Department which
was in the conserving checking account of Shri Ratre, due to not owning inadequate fund inside the account
of Shri Ratre returned but the above mentioned cheque by means of clearing by not returning but by you from the deposit of clearing scroll and transfer
both aspect with crafty make equilibrium. Therefore you by not returning the cheque intentionally with cheating has
tampered The present account cheque of Chattisgarh State Electrical energy division.
As a result with perfectly strategy method the amounting to
Rs. 4440891 has deposit during the pretend of account of Shri
Level and misuse the above amount of money and repair in commodity
industry. It crystal clear element is enclosed in Annexure 1 number of witnesses examined to this point;
along with the cause for delay in the completion of demo.
The Condition of Chhattisgarh has submitted an affidavit of the extra
Superintendent of Law enforcement dated 1st August 2016.
From this affidavit, it really is found that the
felony demo No.1043/2006 right before framing of cost on 12th June 2007, was shown on 13 dates.
Immediately after framing of charge, the make any difference has proceeded prior to the Periods Courtroom on 133 dates.
In paragraph nine to 11 with the affidavit, the break up has been given as
less than:
9. It’s further respectfully submitted the perusal of
Court docket proceedings of 133 dates reveal which the delay
in completion of trial was on account of a number of reasons.
It truly is submitted that on some dates, the case was adjourned as a consequence of absence of accused people.
On some dates, the situation was adjourned since the
prosecutor was absent. The situation was also adjourned
resulting from non-availability of data files as
it had been despatched to your Sessions Courtroom for deciding the Bail Software u/s 439 CrPC.
The case was also adjourned on the appliance created by the accused
individuals to create readily available some files.
The case was also adjourned resulting from Ld. Presiding Officer on go away,
the transfer of Presiding Officer, the transform of Court.
The case was also adjourned due to strike from the Lawyers or as a result of Court docket holiday getaway.
During the gist of dates on which the case was mentioned ahead
of the Ld. Trial Court, are as follows:
S.No. Particulars (Reason behind Hold off) Dates
1. Accused Laxman Ratre not current 06 2. Accused Neelam Nag
not existing fourteen three. Prosecution witnesses not
current 10 four. Accused individuals not current 05 five. ADPO
not current 23 6. Files 07 7. Arguments 05 eight. Application for
bail 07 nine. Getting of need letter 06 10.
Circumstance Diary despatched for the Justice of the peace 05 11.
Acquiring of Diary 04 twelve. Court vacation 03 13.
Strike of Advocates 02 14. Provider of duplicate of the case 01 15.
Adjust of expenses 01 16. Time sought from the Advocates of
accused 01 persons seventeen. Presiding Officer
on depart 05 18. Transfer of Presiding Officer 03 19.
Reply 04 20. Holding latest position 04 21. Proof ten 22.
Circumstance sent to copying department 03 23. Issuance of instruction concerning scenario 01
hand-in excess of 24. Obtaining of scenario on transfer 01 twenty five.
Framing of costs 01 26. Buy 01 133 DAYS Whole=
10. It really is further more submitted that the perusal of the Courtroom proceedings expose the dates on which,
the prosecution witness were present and the result on that date :
thirty.06.2007 Prosecution witnesses Pleasure C.
Aryakara and Pushpkala present in Court, even so,
since the issue was fixed for 02.07.2007, they have been requested to come back yet again on that date.
02.07.2007 The above mentioned 2 prosecution witnesses have been current,
on the other hand, they may not examined as a result of non-availability of case diary and seized
documents.
eighteen.07.2008 prosecution witness Pushpkala present in Court on the other
hand, she could not be examined since the Ld. Presiding Officer was
on go away.
09.03.2009 Prosecution witness Pushpkala existing in Courtroom nevertheless, she couldn’t be examined.
08.10.2010 Prosecution witnesses Pleasure C. Aryakara and Ms.
Pushpkala current in Courtroom, nonetheless,
they may not be examined because co-accused Laxman Ratre was not current nor any advocate appeared on his behalf.
22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Joy C.
Aryakara also present in Court however, the defence refused to cross- analyze on the ground of non-availability of specified bank paperwork.
This prosecution witness was hence could not be cross-examined.
fifteen.09.2011 prosecution witness K.G. Goswami present in Court even so, the examination couldn’t happen because
of absence of accused / respondent No.one Neelam
Nag.
24.09.2011 Prosecution witnesses KG. Goswami and N.
Chandrashekhar present in Court. The co-accused Laxman Ratre is absent.
Witness N. Chandrashekhar could not be examined as a result
of non-availability of some paperwork.
04.11.2011 Witness N. Chandrashekhar present.
The assessment could not happen as a result of non-availability of
specific paperwork.
01.09.2012 Prosecution witness A.S. Jitendra present in Court docket.
The accused / Respondent No.one Neelam Nag was absent, however, within the ask for of his Counsel,
the examination of prosecution witness was deferred.
03.09.2015 Prosecution witness Ramesh Kumar existing in Court.
The accused Neelam Nag was absent. Evaluation of
witness didn’t take place.
02.eleven.2015 Prosecution witness Ramesh Kumar Current.
The accused Neelam Nag was absent. Evaluation of witness didn’t occur.
11. It is actually submitted that three prosecution witnesses are already examined.
The delay in completion of trial is because of good reasons talked
about in the above paras. Depending on these specifics, the appellants contend that no even further indulgence is usually revealed into the respondent along
with the defense offered to your respondent through the Large Court need to be vacated holding in mind the exposition in the above mentioned stated claimed decision. As
regards the argument in the respondent the disciplinary proceedings has to be suspended in look at of Clause 4 of the Memorandum
of Settlement dated tenth April 2002, arrived at because of the Management of fifty two A
category Financial institutions as represented through the Indian Banking institutions Affiliation
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