Rajasthan Court November 2001 Judgments
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Commissioner of Income-tax Vs. Oil and Natural Gas Commission
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: [2002]255ITR413(Raj)
Rajesh Balia, J.1. All these cases relate to the assessment of Oil and Natural Gas Commission (hereinafter referred to as 'ONGC'), as the agent of a non-resident assessee, Compagnie Generate De Geophysique, France (in short 'CGG'). It is not in dispute in any of these cases that the non-resident asses-see is engaged in the business of providing services or facilities in connection with prospecting for, or extraction or production of mineral oil as well for supplying plant and machinery on hire used, or to be used.2. D. B. I. T. Appeal No. 68 of 2001 is an appeal against the order of the Income-tax Tribunal dated March 30, 2000. We shall first consider the issue in appeal.3. The assessee acting under Section 44BB(2) returned its taxable income under the head 'Profits and gains of business or profession' on the basis of computation made in terms of Section 44BB of the Income-tax Act, 1961. According to the assessee, it is liable to pay tax on '10 per cent, of the aggregate of the amounts...
State Vs. Shankar Lal
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: [2002(95)FLR937]; (2002)IVLLJ167Raj; RLW2003(4)Raj2106; 2002(2)WLC79
Naoleker, J.1. With the consent of the learned counsel appearing for the respective parties this matter is finally heard and disposed of.2. Services of respondent No. 1, who was Chowkidar in Command Area Development, Kola, were terminated by order dated 30.5.1983, he raised the dispute of his termination before the Conciliation officer by an application dated 13.9.1993. The matter has been referred to the labour court for consideration of the industrial dispute including the question of delay of 10 years in raising the dispute. The labour court, by its order dated 26.6.2000, has directed reinstatement of respondent No. 1 but has not granted back-wages from 30.5.1983 onwards as the petitioner has not approached the labour Court immediately after the services have been terminated and approached the service tribunal after 10 y ears. Aggrieved by the said order the petitioner the filed the present writ petition in this court.3. It is submitted by the learned counsel for the petitioner that...
Maharishi Dayanand University and anr. Vs. R.K. Vyas
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: RLW2003(1)Raj366; 2002(1)WLC87
Parihar, J.1. Since both the special appeals have arisen out of the same judgment of the learned Single Judge, on joint request of the parties, both the appeals have been heard together and are being decided by this common judgment.2. Applications were invited for appointment on one post of the Registrar in the Maharishi Dayanand Saraswati University, Ajmer (hereinafter to be referred to as 'the appellant-University'), vide advertisement dated 5.3.1998. The same was again notified in the subsequent advertisement dated 13/15.4.1998, including some more posts apart from the post of Registrar. In pursuance to the above advertisement, 17 applications were received for the post of Registrar. After scrutiny of the applications, 10 candidates were found eligible. The interviews were held on 6.11.1998. The writ petitioner-appellant Shri R.K. Vyas (hereinafter to be referred to as 'the writ petitioner') was also called for interview. The Selection Committee recommended the name of one Shri Ram ...
Sawaimadhopur and Tonk Zila Dugdh Utpadak Sahakari Sangh Ltd. Through ...
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: RLW2003(3)Raj1657; 2002(2)WLN167
Naolekar, J.1. The respondent No. 1 Om Prakash Sharma, who was Class IV employee, was dismissed dispute was raised after 7 years of his termination and, therefore, the matter was referred to the labour court whether the industrial dispute can be referred after the delay of 7 years. The labour court passed an award dated 20.7.1995 holding that the reference can be made even after the delay of 7 years. After the reference is being answered by the labour court a second reference, was made on 11th Sept. 1995 referred the question for adjudication to the labour court whether the termination of the service of the respondent was in accordance with law. The labour court set-aside the order of termination and directed reinstatement. However the respondent No. 1 was granted only 60% of the back wages on account of the fact that the industrial dispute was raised after 7 years. Before the labour court the petitioner has raised several questions which are as under :A. that there can not be a refere...
Cit Vs. Oil and Natural Gas Commission
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: (2002)172CTR(Raj)297
Rajesh Balia, J.All these cases relate to the assessment of Oil and Natural Gas Commission (hereinafter referred to as 'ONGC') as agent of non-resident assessee M/s Compagnie Generals Deo Gophysique, France (hereinafter referred to as 'CGG'). It is not in dispute in any of these cases that the non-resident assessee is engaged in the business of providing services or facilities in connection with prospecting for, or extraction or production of mineral oil as well for supplying plant and machinery on hire used, or to be used.D.B. IT Appeal No. 68/2001 is an appeal against order of the Tribunal, dated 30-3-2000. We shall first consider the issue in appeal.2. The assessee acting under section 44BB(2) returned his taxable income under the head 'Profits and gains of business or profession' on the basis of computation made in terms of section 44BB of the Income Tax Act, 1961. According to the assessee he is liable to pay tax on '10 per cent of the aggregate of the amount specified in sub-sect...
Prakash Chand Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: RLW2003(3)Raj1711; 2002(4)WLC491; 2002(1)WLN637
Chauhan, J. 1. The instant writ petition has been filed for quashing the order dated 15.10.1996 (Annex. 6) by which the Government had issued a direction that there was no sanctioned post for Assistant Secretary in the Rajasthan Panchayati Raj Act, therefore, no person be appointed on the said post. 2. The facts and circumstances giving rise to this case are that the petitioner claims to have been appointed as Assistant Secretary by the respondent on a fixed salary of Rs. 800/- per month and he apprehend that he would be removed from service in pursuance of the said order. The Court, on 21,8.2001, has directed the petitioner to place the advertisement on the basis of which he had been offered appointment on record. The petitioner had filed an additional affidavit enclosing the copy of the advertisement which is a hand written note issued by the Sarpanch to be affixed on the notice boards of Gram Panchayats of three villages only. 3. Miss Rao, learned counsel appearing for the responden...
Vasudev Parwani Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: 2004(1)CTLJ35(Raj); RLW2003(3)Raj1949; 2002(2)WLC319
ORDERKeshote, J.1. Heard learned counsel for the petitioner.2. The petitioner is praying for quashing and setting aside the tender notice dated 20.12.2000 issued by the Rajasthan State Road Transport Corporation (hereinafter, referred as 'RSRTC').3. The next prayer made is to restrain the RSRTC to allot new Keyosks to the new applicants in the same locality i.e. Ward No. 26 Sector in which such Keyosk has already been allotted by it earlier in favour of the petitioner by the joint efforts of the State Rajcomp and RSRTC.4. The third prayer made is to restrain the RSRTC from entering into any agreement with any other applicant during the period in which agreement between the petitioner and RSRTC remains in force for the locality in question i.e. Malviya Nagar, Sector 3.5. The fourth prayer made is to restrain the RSRTC to issue any fresh permission letter in the name of any new person in the same locality of Malviya Nagar in terms of said tender notice dated 20.12.2000 till pending dispo...
Pawan Carriers and anr. Vs. State of Rajasthan and anr.
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: 2002(3)WLN665
Rajesh Balia, J.1.In this case the petitioner has challenged in the first instance the vires of Section 78(5) and Section 84(3) of the Rajasthan Sales-Tax Act, 1994.2. This Court has earlier struck-down Sub-section (5) of Section 78 as ultra vires in M/s. D.P. Metals and Ors. v. The State of Rajasthan vide its judgment dated 16.8.2000 passed in D.B. Civil Writ Petition No. 1902/99. The said judgment has since been reversed by the Hon'ble Supreme Court and the constitutional validity of the said provision has been upheld, therefore, that question no more survives for consideration. The challenge to vires of Section 84(3) had earlier been waived of by the . learned Counsel for the petitioner.3. Under these circumstances, no question of vires now survires for consideration in this writ petition. Even otherwise alternative remedy is available to the petitioner to challenge the order passed by the concerned assessing authority by way of appeal.4. In these circumstances, this writ petition i...
Smt. Jagir Kaur and ors. Vs. Board of Revenue and ors.
Court: Rajasthan
Decided on: Nov-02-2001
Reported in: 2002(1)WLN196
Dr. B.S. Chauhan, J.1. The instant writ petition has been filed for setting aside the judgment and order of the Board of Revenue dated 10.4.2001 (Annx. 8) as well as the order of the Revenue Appellate Authority dated 22.2.2001 (Annx. 7), by which the Courts below have set-aside the judgment and decree of the trial Court dated 9.10.2000 (Annx. 5) in favour of the present petitioners and remanded the case to the trial Court to decide it afresh recording the findings issue-wise, after giving opportunity to the parties to lead evidence.2. The facts and circumstances giving rise to this case are that the predecessor-in-interest of the respondents had been allotted the land in dispute and being aggrieved and dissatisfied the predecessor-in-interest of the petitioners filed a revision which was decided by the Board of Revenue vide judgment and order dated 31.3.1981 (Annx. 2), setting aside the order of allotment made by the Collector and remanded the case to consider their respective claims i...
Abdul Haq Ansari and Abdul Rehman Vs. Income-tax Officer and anr.
Court: Rajasthan
Decided on: Nov-01-2001
Reported in: [2002]257ITR558(Raj); 2002(5)WLN383
Arun Madan, J.1. Heard learned counsel for the parties. 2. The petitioner-firm by way of this writ petition, has challenged the assessment orders dated January 31, 1989 and August 22, 1989 passed by the Income-tax Officer, Jaipur (the 'ITO') and the Commissioner of Income-tax, Jaipur, (the 'CIT'), respectively, for the years 1975-76 to 1979-80 on the grounds, inter alia, that the firm's business had been adversely affected due to the money block on the petitioner's account in the U. S. A. to the tune of US $124,122.51 with one A.Q. Ansari to whom the goods were exported in the U. S. A. The petitioner, in para. 3 of the writ petition, indicated the income of the petitioner's firm for the assessment years 1975-76 to 1979-80 in the following manner : Assessment Year Income assessed1975-76 Rs.18,2901976-77 Rs.2,294 (loss)1977-78 Rs.1,539 (loss)1978-79 Rs.1,29,0971979-80 Nil (loss declared at Rs. 34,850)3. It is contended by learned counsel for the petitioner that the petitioner being an un...