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M/S Herbertsons Limited, Alwar Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Excise

Acts : Rajasthan Excise Act, 1950 - Sections 9-A, 30-A and 30-AA; Rajasthan Excise (Amendment) Act, 1995 - Sections 5; Rajasthan Taxation Tribunal Act, 1955; Rajasthan Excise Rules, 1956 - Rule 69(2); Rajasthan Distillery Rules, 1977 - Rules 21 and 91(3); Rajasthan Excise (Amendment) Act, 1976 - Sections 2; West Bengal Finance (Sales Tax) Act, 1941 - Sections 6B, 10, 10A, 10-A(2) and 11; Kerala Motor Vehicles Act - Sections 39; Kerala Motor Vehicles Taxation Act, 1976

Reported in : 2001(3)WLC19; 2001(3)WLN442

Rs. 1.45 crores on the amount of excise duly. However, the appellants preferred an application u/S. 30-AA of the Rajasthan Excise Act, 1950 thereinafter referred to as the Act') for waver of the interest because they were ready and willing to … Shethna, J.). In the above writ petition, the petitioner has also challenged the jurisdiction of the respondent under Section 30A of the Act which was dealt with in detail by the learned Single Judge. Being aggrieved by … The High Court, in Writ Petition No. 4558/97 stayed the recovery on 18.12.97 and directed the Tribunal to decide within two months. The Tribunal delivered

State of Rajasthan Vs. Taj Mohd.

Court : Rajasthan

Subject : Criminal

Reported in : 1982WLN231

Asst. Excise Officer did not come in evidence, nor accused-respondents could dare to call him in evidence. Rule 18 of the Rajasthan Excise Rules reads as under:18. Permit for possession beyond limit of retail sale--(1) Any person … by which the trial Magistrate acquitted the accused respondents, namely Taj Mohd. and Yasin, under Section 56(a) of the Rajasthan Excise Act, 1950.2. The facts of the case as narrated by the appellant in the memorandom of appeal and reiterated during

Bhanwarlal and ors. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Contract

Reported in : 1993WLN(UC)539

Licence for the retail sale of country liquor in this State are governed by the provisions contained in the Rajasthan Excise Act, 1950 (No. II of 1950) for short 'the Act') as amended from time to time. A notice for inviting … S.K. Mal Lodha, J.1. By this appeal under Section 18(1) of the Rajasthan High Court Ordinance, 1949 the unsuccessful petitioners, (appellants) before us question the correctness of

Haru Vs. the State of Rajasthan and ors.

Court : Rajasthan

Subject : Civil

Reported in : 1977WLN(UC)381

that serveral alternative remedies were available to the petitioner under the Rajasthan Public Demands Recovery Act, 1952, and the Rajasthan Excise Act, 1950, and this petition must abate under section 68 of the Constitution (42nd Amendment) Act.3. The learned Counsel for … of the receipt of the notice The notice is undated However, the petitioner then received a notice dated 18-1-69 issued by the Sub-Divisional Officer, Didwana under he Rajasthan Public Demands Recovery Act, 1952, asking the petitioner to

Malu Khan Lalu Khan Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 186; Indian Contract Act, 1872 - Sections 23; Rajasthan Excise Rules, 1956 - Rule 63(4); Excise Act

Reported in : [1986]157ITR457(Raj)

Matched in: Court Rajasthan

Commissioner of Income Tax, Udaipur Rajasthan Vs. Mcdowell and Co. Ltd ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 31, 35(1), 36(1), 37, 43B, 139(1) and 438; Rajasthan Excise Act, 1950; Rajasthan Excise Rules, 1962 - Rule 69

Reported in : (2009)224CTR(SC)16; [2009]314ITR167(SC); (2009)10SCC755; [2009]180TAXMAN514(SC)

the facts and circumstances of the case, bottling fees chargeable from the assessee under the Rules framed under the Rajasthan Excise Act, 1950 and interest chargeable on late payment of bottling fees, amounts to tax, duty, cess or fees within the … well as the Commissioner held that the assessee's stand was not acceptable. 18. The principle of statutory interpretation is well known and well settled that … guarantee, to be treated as actual payment and accordingly allowing the deduction in respect of the same under Section 43B of the Act, even though the sum has not been actually paid before the due date of

R.K. Traders Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 13, 23A, 25, 26, 27, 62(1) and 62(2); Constitution of India - Articles 14 and 47

Reported in : 1995(0)MPLJ728

unsustainable.11. In Pannalal v. State of Rajasthan, AIR 1975 SC 2008, the Supreme Court considered the provisions of Rajasthan Excise Act, 1950 and the provision requiring licensee to make certain payments during the years 1967-68 and 68-69. Under the conditions … sold except under the authority and subject to the terms and conditions of licence granted in that behalf. Section 18 empowers the State Government to lease to any person on such conditions and for such period as it

Paras Ram Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : ExciseContract

Reported in : 2007(2)WLN567

because the petitioners have not availed of the alternative remedy of filing an appeal under Section 9A of the Rajasthan Excise Act, 1950.9. It was further submitted on behalf of the State Government that the subject matter of these petitions is … respect of any of the liquor groups. The Excise Commissioner, thereafter, issued notice inviting tenders (NIT) on 9.3.1999, 18.3.1999 and 27.3.1999 in respect of the same shops. Even in response to this NIT, no valid, offers were

Parvat Singh Vs. State of Rajasthan

Court : Rajasthan

Subject : Criminal

Reported in : 1989(2)WLN305

the peace and be of a good behaviour and not associate himself with illicit liquor in any manner. Rajasthan Excise Act, 1950 - Sections 16/54 and Probation of Offenders Act, 1968--Section 4--Benefit of probation--Still in open and not house of … within the proviso of the section. After discussing various decisions on the point, reference was also made the Section 18 of the Probation of Offenders' Act, which excludes operation of this Act to certain offences but the Excise

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(1), 35(1), 37(1), 43B and 43B(1); Rajasthan Excise Act, 1950; Excise Rules, 1956 - Rule 69; Income Tax Rules, 1962 - Rule 7

Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)

Matched in: Court Rajasthan