1978 RRD - Rajasthan State Court decisions and rulings related to property partition and revenue matters Devi Lal VS Prakash - Rajasthan, Kastoor Chand VS B. O. R. - Rajasthan, Shanker Lal VS Authorised Officer - Rajasthan
Shiv Dan Singh case (1977 RRD 233) - Held that children cannot file a suit for partition during the father's lifetime; this ruling was later overruled by the Court, affecting subsequent decisions Karni Singh VS Board of Revenue - Rajasthan, Shanker Lal VS Authorised Officer - Rajasthan.
Distinguishing cases - The Rajasthan Board of Revenue distinguished Shiv Dan Singh from other cases, emphasizing that partition on equal shares is not a transfer, and clarifying the legal positions Kastoor Chand VS B. O. R. - Rajasthan.
Court's final decision - The Court quashed the State Government order based on the overruling of Shiv Dan Singh, reaffirming that earlier judgments based on that case are no longer valid Shanker Lal VS Authorised Officer - Rajasthan.
Other legal references - Decisions involving tax and turnover calculations (e.g., Sowrirajan, Dinabandhu Sahu) are cited, but primarily for context; they do not directly influence the property partition rulings CENTUARY ECKA VS STATE OF RAJASTHAN. - Rajasthan.
Analysis and Conclusion:
The key insight from the 1978 Rajasthan decisions is that the earlier judgment in Shiv Dan Singh (1977 RRD 233), which barred children from filing partition suits during the father's lifetime, has been overruled by the Court. Consequently, the legal stance now recognizes that such suits can be filed, and previous rulings based on Shiv Dan Singh are no longer applicable. The Court emphasized distinguishing cases based on their facts and clarified that partition on equal shares does not constitute a transfer. These rulings collectively refine the legal understanding of property partition and revenue rulings in Rajasthan during that period.
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State of Rajasthan - 1978 RRD 375 is as follows: "5. The decision of the Board of Revenue in State of Rajasthan vs. Shiv Dan Singh - 1977 RRD 233 and in State of Rajasthan vs. Moola & Ors. - 1977 RRD 95, are clearly distinguishable on facts. ... . - 197 RRD 357 has held that partition of coparceners property is not a transfer where partition is to be worked out on the basis of equal share in the property. The relevant para 9, 10, 20 & 21 of the said ....
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Shivdansingh (1977 RRD 233) where in it has been held that the children during the lifetime of his father cannot file a suit for partition. This judgment has not been accepted by this Court in Shivdan Singh & Ors v. Board of Revenue & Ors (S.B. ... In the present case, the learned Member of the Board of Revenue has proceeded on the basis of the judgment in Shiv Dan Singh's. case (1977 RRD 233) which has been overruled by this Court, Therefore, I think the judgment of the Board of Rev....
FINAL DECISION: The Court allowed the writ petitions, quashed and set aside the order of the State Government dated October 13, 1978 ... Shivdan Singh 1977 RRD 233 . It is this basic premises, which pervades the consideration not only of the mistake No. (A) but also in consideration of the errors or mistakes No. (B) and (C). ... State of Rajasthan 1978 RRD 375 . This Court observed that the decisions of the Board of Revenue in Shivdan Singh's case (supra) and in State of Rajasthan v. ....
Sowrirajan [1977] 40 STC 359, Deputy Commissioner (C.T.) v. P. ... Dinabandhu Sahu [1969] 24 STC 233 and its own decision in C. M. Hamsa Haji v. ... Dinabandhu Sahu & Sons [1969] 24 STC 233, following the decision of the Kerala High Court in Hamsa Haji v. ... We are concerned in this case with the taxable turnover of the appellant for the financial years 1978-79 and 1979-80. ... Deepak Agency 1984 RRD 466 held that the words "that is to say" occurring after "packing material" imply with items mentioned ....
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