Court : Rajasthan
Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)
..... is a judicial act by the latter. accordingly, so far as the union of india is ..... off. a very ingenious argument was advanced by mr. patanjali sastri, who appeared for the comr. of income-tax, that as the income-tax act did not come into operation in any year until the finance act had been passed, the income-tax act must be treated as a statute which is passed every year & the words 'british india' must be ..... the union of india had done no judicial act in respect of which a writ may be issued is of no consequence. under article 270 of the constitution, tax on income other than agricultural income is levied & collected by the govt. of india & accordingly, a notice by the income-tax officer, who is acting on behalf of the govt. of india, .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj46
..... used in this section in a disjunctive sense, and should be taken to mean 'or'.8. reliance is placed on behalf of the applicant on -- 'commissioner of agricultural income-tax, west bengal v. keshab chandra', air 1950 s.c. 265, where it was held that 'hardship or inconvenience cannot alter themeaning of the language employed by thelegislature ..... provisions in the constitution and the only conclusion we can come to, under these circumstances, is that the condition prescribed in section 7(1)(b) of wards act, viz., making of the declaration by the darbar, has not been complied with.18. under these circumstances, the superintendence of the jagir of the applicant could ..... and this shows the incapability of the thakur to manage his thikana affairs in accordance with the provi-sions of section 7 (b), marwar court of wards act, and consequently the thakur deserves to be declared incapable to manage his thikana affairs. besides, the thakur exerts undue influence in the proper discharge of justice and .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1960Raj135
..... one of the earlier 65 entries in list ii. for example, item 46 of list ii mentions tax on agricultural income. it could not be contended with any show of reason that under item 66 fees could be levied on tax on agricultural income also. it seems to us therefore, that when item 66 speaks of fees in respect of any ..... full bench for reply:''whether the municipal board, kishangarh, could validly impose in exercise of the powers undet section 128(xiv) of the uttar pradesh municipalities act, licence fee or tax on factories situated within the boundary of kishangarh municipality to be collected on the basis of horse power of the factories.'2. the facts which have led ..... , not be read to mean that in no circumstances can the municipality of kishangarh impose licence fees, for example, under section 294 of the uttar pradesh municipalities act with respect to factories situated within its boundary or even fees under item 47 of list iiiof the constitution. they can do so provided they have laid the .....
Tag this Judgment!Court : Rajasthan
Reported in : [1961]12STC367(Raj)
..... that all particulars contained in certain specified documents shall be treated as confidential. this is similar to the provisions of section 25 of the sales tax act except that the income-tax act includes, in addition, particulars in any record of any assessment proceeding. this difference, however, is not relevant for our present purposes. the ..... and parties from producing them in courts. he cited a number of cases which have interpreted section 54 of the indian income-tax act, 1922 (hereinafter to be referred to as the income-tax act), which coutains inter alia, a direction for treating particulars in certain documents as confidential.8. it is necessary at this ..... and merely to facilitate investigation. kapur, j., however, in his concurring judgment, after referring to some english decisions interpreting section 17 of the agricultural marketing act of 1931 observed that in the english case, a prohibition against production in court was implied from the fact that the disclosure was made a .....
Tag this Judgment!Court : Rajasthan
Reported in : [1962]46ITR125(Raj)
..... reference to this court on the point :'whether, in the circumstances of these cases, the forest income sought to be assessed is agricultural income within the meaning of section 2(1)(ii) of the rajasthan agricultural income-tax act, 1953 ?'the definition of 'agricultural income' as given in section 2(1) of the act is almost in identical terms with the definition as given in section 2(1) of the ..... income-tax act, which came up for consideration before the supreme court in commissioner of income-tax v. raja benoy kumar sahas roy. what is meant by .....
Tag this Judgment!Court : Rajasthan
Reported in : [1961]42ITR657(Raj)
..... us for our opinion reads as follows :'whether on a true construction of the jaipur district boards act, 1947, and section 2(1)(a) of the indian income-tax act, 1922, the assessees income from jagirdari lands was agricultural income exempt from income-tax under section 4(3)(viii) of the indian income-tax act, 1922 ?'the facts in so far as they are relevant for the purposes of the present reference ..... the accounting period amounted to rs. 5,490. it was contended by the assessee before the income-tax officer that this income was exempt from income-tax as it was agricultural income within the definition of section 2(1) of the income-tax act. the relevant portion of section 2(1) of the said act reads as follows :'agricultural income means -(a) any rent or revenue derived from land which is used for .....
Tag this Judgment!Court : Rajasthan
Reported in : [1964]52ITR876(Raj)
..... revenue collected by said agency from the assessees jagir area is also to be included in computing the total agricultural income of the assessee under section 5 read with sections 2(20) and 6 of the rajasthan agricultural income-tax act, 1953?'(2) if the answer to question no. 1 be in the negative, whether the assessee is entitled ..... dave j. - these are thirteen references made by the rajasthan agricultural income-tax appellate tribunal, under section 86(2) of the rajasthan agricultural income-tax act, 1953, which will hereinafter be referred to as 'the act'.the facts giving rise to them are as follow :on the formation of the united state of rajasthan in the year 1948, an ordinance, ..... to a 15% deduction under section 6(c) of the act over and above the percentage already deducted in lieu of collection and .....
Tag this Judgment!Court : Rajasthan
Reported in : [1967]19STC416(Raj)
..... all conceivable bases which might be urged in support of the notification before they can be successful in showing that the same was discriminatory.14. in khandige sham bhat v. agricultural income-tax officer, kasaragod and anr. [1963] 48 i.t.r. (s.c.) 21 their lordships observed as follows :it is true, taxation law cannot claim immunity from the equality ..... jaipur, march 26, 1962.no. f. 5(99) e. & t./60.-in exercise of the powers conferred by sub-section (2) of section 4 of the rajasthan sales tax act, 1954 (rajasthan act 29 of 1954), and in supersession of this department notification no. f. 5(3) e. & t./58 dated the 31st january, 1958, the state government being of the ..... , january 31, 1958.no. f. 5(3) e. & t./58.-in exercise of the powers conferred by sub-section (2) of section 4 of the rajasthan sales tax act, 1954 (rajasthan act 29 of 1954), the state government, being of the opinion that it is necessary in the public interest so to do, does hereby exempt the sale of any garments .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1968Raj129; [1967]66ITR1(Raj)
kan singh, j. 1. the following two questions have been referred to this court under section 27(1) of the wealth tax act, hereinafter to be referred as the 'act', by the income-tax appellate tribunal bombay, bench 'b' :--'(1) whether on a proper construction of the deed of settlement the assessee has any interest in the corpus of the deed of settlement? (2) ..... the assets located outside india are liable to tax under the act. the important ingredient of net wealth is the term 'assets' which has been defined in clause (e) of section 2 of the act, and is as follows:-'2(e). 'assets' includes property of every description, movable or immovable, but does not include- (i) agricultural land and growing crops, grass or standing trees .....
Tag this Judgment!Court : Rajasthan
Reported in : 1969WLN570
..... it and no such liberties can be taken by the courts for effectuating a supposed intention of the legislature. in mazagaon dock ltd. v. commissioner of income-tax and excess profits tax air 1968 sc 861 (supra), relied on by the learned counsel for the appellant their lordships were pleased to hold.the word 'or' in the ..... specified period' and 'within local limits' in the above quoted relevant provisions of the indian partnership act should be read as 'and'. in support of his contention he has relied upon:air 1968 sc 861 mazagaon dock ltd. v. commissioner of income-tax and excess profits tax; : [1964]1scr561 shri govindlalji v. state of rajasthan; : [1965]2scr328 chunibhai v. ..... (supra) it was held that the word 'or' between sub-section (1) (b) (ii) and sub-section (1) (b) (iii) in the bombay tenancy and agricultural lands act (67 of 1948) in conjunction with the succeeding nagative is equivalent to and should be read as 'not'16. however, it appears to me that there is absolutely no necessity .....
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