Court : Rajasthan
Reported in : 1970WLN178
..... writ application has been filed by sardar amar singh and 12 others under article 226 of the constitution praying that the assessment orders passed against the petitioners under the rajasthan agricultural income-tax act for the years 1964-55.1955-56, 1956-57, 1957-58, 1958-59 and 1959-60 marked exs. 2 to 7 be quashed and by issuing a writ of certiorari ..... to dispose of the 6 revision applications filed by the petitioners before the said officer in accordance with the law.2. the agricultural income-tax officer assessed the petitioners under the provisions of the rajasthan agricultural income tax act, 1953 (hereinafter to be referred as the act) for the assessment years 1954 55 to 1959-60. the petitioners did not prefer any appeal against the said assessment orders .....
Tag this Judgment!Court : Rajasthan
Reported in : 1970WLN778
..... period, not being less than 30 days, as may be specified in the notice' in section 34 sub-section (2) of the rajasthan agricultural income tax act, 1953 (hereinafter referred to as the act) has been referred to this full bench by a division bench. the reference has been made as the bench hearing the writ application did not ..... proceedings by the agricultural income-tax officer, and that the proceedings relating to assessment and the assessment orders are without jurisdiction and unsustainable ..... 18. in the light of the above discussion we hold that the notice given by the agricultural income-tax officer requiring petitioner to submit reason within 30 days was not in conformity with the provisions of section 34 of the act and was bad in law and that there was no foundation for the initiation of the assessment .....
Tag this Judgment!Court : Rajasthan
Reported in : [1972]29STC699(Raj); 1971(4)WLN702
..... modification, it is open to this court to resettle and reframe the question to bring out the real point in issue between the assessee and the taxing authorities.6. in another calcutta case, commissioner of agricultural income-tax v. sultan ali gharami [1951] 20 i.t.r. 432, chakravartti, j., who spoke for the court stated as follows :in view ..... and, at any rate, the opportunity given was not reasonable. the case of electro house v. commissioner of income-tax, west bengal ii [1968] 70 i.t.r. 421, related to a notice under section 33b of the indian income-tax act, 1922. it empowers the commissioner to call for and examine the record of any proceeding if he considers ..... after giving the assessee an opportunity of being heard. their lordships of the calcutta high court stated that 'in a notice, under section 33-b of the indian income-tax act, the commissioner must disclose to the assessee the grounds on which he proposed to revise, to enable the assessee to show cause.... the notice must be such .....
Tag this Judgment!Court : Rajasthan
Reported in : 1975(8)WLN975
..... of the, case the tribunal was right in holding the payment of rs. 3 lakhs to the northern railway was a revenue expenditure and was a deduction allowable under the income-tax act, 1961?-the reference has arisen in these circumstances : the bikaner gypsum ltd, hereinafter referred to as 'the assessee', carries on the business of mining minerals. its predecessor in title, the ..... assessee was granted any interest in lard mohan lal hargovind of jabbulpore v. commissioner of income-tax, c.p, and berar, nagpur (1949) 17 itr 473, whether the expenditure was incurred for initiation of the business. the commissioner of inland revenue v. the caven central co-operative agricultural and dairy society, ltd 12 tc 1, whether the capital was fixed or circulating john .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN632
..... was not justified in refusing to state a case. the question involved in all these cases was whether the list of agricultural implements given in clause (b) of item 8 of the schedule to the rajasthan sales tax act was exhaustive and in as much as discs borrows and cultivators were not included in the list and hence these articles ..... order of the board that no question of law arose out of this order warranting a reference under section 15(1) of the act. reference may' be made to (be decision in central talkies circuit v. commissioner of income-tax : [1939]7itr628(bom) where beaumount, c.j. in delivering the judgment of the bombay high court, held that the ultimate ..... was a point of law upon which a case should have been stated that decision of his has been followed in dhanrajmal chetandas v. commissioner of income tax 1942 (10) itr 384 and commissioner of wealth-tax, madras v. sri venkatesh mills ltd : [1965]56itr384(mad) .5. we are unable to appreciate the reasoning of the board of revenue that .....
Tag this Judgment!Court : Rajasthan
Reported in : [1977]40STC451(Raj)
..... was or was not justified in refusing to state a case. the question involved in all these cases was whether the list of agricultural implements given in clause (b) of item 8 of the schedule to the rajasthan sales tax act was exhaustive and inasmuch as disc-harrows and cultivators were not included in the list and, hence, these articles were liable to ..... order of the board that no question of law arose out of this order warranting a reference under section 15(1) of the act. reference may be made to the decision in central talkies circuit v. commissioner of income-tax [1939] 7 i.t.r. 628, where beau-mount, c. j., in delivering the judgment of the bombay high court, held that ..... a point of law upon which a case should have been stated. that decision of his has been followed in dhanrajmal chatandas v. commissioner of income-tax [1942] 10 i.t.r. 384 and commissioner of wealth-tax, madras v. sri venkatesa mills ltd. [1965] 56 i.t.r. 384.5. we are unable to appreciate the reasoning of the board of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1977Raj46
..... air 1960 sc 655, keshavan v. state of bombay, air 1951 sc 128, k. m. s. lakshmanier and sons v. commr. of income-tax and excess profits tax, madras, air 1953 sc 145 and income-tax officer. alleppey v. m. c. poonoose, air 1970 sc 385 and also tried to explain the authorities of the supreme court cited in his ..... as the 'old law') for the determination of the ceiling and the surplus area of the land-holder shall even after the rajasthan' imposition of ceiling on agricultural holdings act, 1973 (act no. 11 of 1973) (hereinafter called the 'new law.) came into force, be governed by the old law and the new law shall have no effect ..... apply to such repeal and reenactment. by way of abundant precaution under the heading 'declaration' section 41 was introduced in the act whereby it was declared by the legislature that the rajasthan imposition of ceiling on agricultural holdings act, 1973, is for giving effect to the policy of the state towards securing the principles specified in clauses (b) and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)438
..... to trade in the commodities in the open market.11. three high courts, namaly, the high court of kerala, orissa and andhra pradesh in the deputy commissioner of agricultural income tax and sales tax, kozhikode v. shreedhara shenoy (1973) 32 stc 181 (sc), bl choudhary and sons v. state of orissa (1973) 32 stc 271 and vijaylakshmi rice mill ..... assessment year 1965 66, the contention that the transactions were not taxable since there was no sale as defined in section 2(o) of the rajasthan sales tax act, 1951 was not raised by the assessee before the deputy commissioner (appeals). the contention of the assessee was confound to the question weather or not batdana was ..... in question, in our opinion, were nothing but sales taxable in the hands of the assessee. the assessee is admittedly a registered dealer under the rajasthan sales tax act, 1954, engaged in the business of selling or supplying flour, maida. suji and bran. the mere fact that be sales of these commodities were controlled by directions .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN783
..... before the lower court. now the appellants want to produce certain assessment orders of one firm m/s. mangalchand gograj of the income-tax department and also of the passenger and goods tax authorities and commercial taxes officers. they also want to file the balance-sheet of the automobile transport (rajasthan) private limited company and some ledger and cash ..... dharamchand. we are also unable to say how the findings of the learned tribunal can be disturbed in respect of the loss of supervising services which the agricultural land was going to suffer on account of the death of the deceased dharamchand. no evidence to the contrary has been led in this respect. it appears ..... taxation, punjab & ors. 1968 acj 57 also expressed is agreement with that view. in viswanath v. shanmugham air 1964 sc 493 it was pointed out that the act does not expressly or by implication bar 'benami' transactions or persons owing buses 'benami' and applying for permit on that basis. it cannot be said to be requirement .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1977Raj121
..... before the lower court. mow the appellants want to produce certain assessment orders of one firm m/s. mangalchand gograj of the income-tax department and also of the passenger and goods tax authorities and commercial taxes officers. they also want to file the balance-sheet of the automobile transport (rajasthan) private limited company and some ledger and cash ..... of dharamchand. we are also unable to say how the findings of the learned tribunal can be disturbed in respect of the loss of supervising services which the agricultural land was going to suffer on account of the death of the deceased dharamchand. no evidence to the contrary has been led in this respect. if appears ..... taxation, punjab. 1968 acj 57 (punj) also expressed disagreement with that view. in vishwanath v. shan-mugham, air 1969 sc 493 it was pointed out that the act does not expressly or by implication bar 'benami' transactions or persons owning buses 'benami' and applying for permit on that basis. it cannot be said to be a .....
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