Court : Rajasthan
Reported in : 1987(2)WLN52
..... 32(2) of the jagir act and an award for compensation to the tune of rs. 6,45,185.70 p. was passed in favour of late rao dhir singh on november 4, 1960. on february 17, 1961, after deducting amount of rs. 5,409.31 p. on account of dues of agricultural income tax, the balance amount of compensation ..... was paid to rao dhir singh (now deceased). it was further argued that a division bench of this court in state of rajasthan v. rao raja sardar singh 1969 rlw 97 has already held that dues recoverable by the government under the provisions of section 22 of the jagir act could ..... filed objections against the above notices. thereafter, no certificate as required in form no. x was issued against the petitioner as required by the mandatory provisions of the jagir act. according to the petitioner, it was mandatory for the collector to issue(sic) certificate in form no. x specifying the outstanding dues against the jagir in question. the .....
Tag this Judgment!Court : Rajasthan
Reported in : (1988)69CTR(Raj)209; [1988]170ITR566(Raj)
..... 1) of the income-tax act, 1961. this is how the reference has been made at the instance of the assessee for decision of the above-quoted questions of law.3. in respect of the aforesaid first question, learned counsel for the assessee conceded that the tribunal was justified in holding that the property was not agricultural land. it ..... in jetmull bhojraj v. state of bihar, air 1972 sc 1363, to support its conclusion. the definition of ' transfer' contained in section 2(47) of the income-tax act, 1961, provides that the transfer in relation to a capital asset includes the compulsory acquisition thereof under any law. the tribunal has held that the transfer giving rise to ..... acquisition. the assessee was given a notice by the department to show cause why the capital gains arising on the amount of compensation should not be taxed as a capital gain. the income-tax officer found that the assessee received rs. 4,33,043 as compensation for the land and the market value thereof as on january 1, 1954 .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]67STC103(Raj)
..... act as a clause defining 'oil-seeds' wherein the words and expressions were held to be technical terms and the same were construed accordingly and held that 'oilseeds' are those seeds from which oil can be extracted for any of the purposes mentioned in the clause, the latter division bench of the kerala high court in deputy commissioner of agricultural income-tax and sales tax ..... . (as he then was), after review of case-law and distinguishing the decisions in calcutta discount co. ltd. v. income-tax officer, companies, calcutta : [1961]41itr191(sc) , sales tax officer, ganjam v. uttareswari rice mills [1972] 30 stc 567 and deputy commissioner of agricultural income-tax and sales tax, quilon v. dhanalakshmi vilas cashew co. : (1970)3scc273 , followed the ratio decidendi in maharajadhiraj sir kameshwar singh v .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1989Raj51; 1988(2)WLN487
..... the said notice to the' manager of the estate outside british india. the reliefs sought were a declaration that the bengal agricultural income-tax act, 1944, in so far as it purported to impose liability to pay agricultural income-tax on the plaintiff as a ruler of an indian state was ultra vires and void and that, in any case, ..... against the province of bengal in the court of the subordinate judge, dacca contesting the validity of a notice sent by the income-tax office, dacca range on 1-4-1944 under the bengal agricultural income-tax act, 1944 calling upon the manager of the zamindari estate belonging to the tripura state, but situated in bengal outside the territory ..... said notice to the manager of the estate outside british india. the reliefs sought were a declaration that the bengal agricultural income-tax, act, 1944, in so far as it purported to impose a liability to pay agricultural income-tax on the plaintiff as a ruler of an india state was ultra vires and void and that, in any case, .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1992Raj14; 1991(2)WLN337
..... . in this context it will be useful to refer to a decision of this court in a.v. thomas & co. ltd. v. deputy commr. of agricultural income-tax, (1963) supp 2 scr 608 : air 1964 sc 569, where this court recognised adistinction between auction sales pertaining to specific or identifiable goods and auction-sales ..... under section 7 of the essential commodities act, offending article 20(1) of the constitution of india. it runs as under :--'20. protection in respect of conviction for offences :-- (1) no person ..... and those of clause 4 with effect from sept. 17,1979. the price control order was issued under section 3(l)(c) of the essential commodities act, 1955. these provisions did not authorise the central government to issue such a notification with retrospective effect otherwise the actions lawfully taken earlier had become offences punishable .....
Tag this Judgment!Court : Rajasthan
Reported in : 1991(2)WLN153
..... , and, as such, the tribunal must have held that the petitioner was entitled to it.9. reference may be made to the decisions given in the deputy commissioner of agricultural income-tax and sales tax v. n.s. moos 1975 stc (36) p. 169 and indian aluminium cables ltd. and anr. v. state of haryana 1976 stc (38) p. 108.10 ..... k.c. agrawal, c.j.1. this revision (along with other 10 revisions) under section 15(1) of the rajasthan sales tax act, 1954 is directed against the order dated december 1, 1988, passed by the rajasthan sales tax tribunal, ajmer in revision petition no. 584 of 1984 (71/85) st/ bikaner: m/s. khadi mandir v. cto, special circle, ..... as may be specified in the notification.7. the controversy in the instant case in whether the petitioner was entitled to the benefit of section 8 of the central act. this provision deals with sales in the course of inter-state trade or commerce. the relevant provision of this section, along with explanation, is reproduced below: notwithstanding .....
Tag this Judgment!Court : Rajasthan
Reported in : 1993(67)ELT483(Raj)
..... dal mills etc. etc. v. state of haryana and ors. etc. [air 1990 sc 1037]. this was also a case, not of tax but of market-fee under the relevant agriculture produce act, ..... loss to the manufacturer, depending upon at what price he is able to sell his goods. if such tax is later on refunded to manufacturer, it forms part of his income liable to income-tax under income-tax act, which is a direct tax.40. in the next place, learned counsel for the respondents relied on a decision delivered in shiv shankar ..... of return of goods or for any other reason, the same is added back as its income, chargeable to tax. section 41(1) of the income-tax act, 1961, is clear in this regard, relevant part of which reads as under :-'41. profits chargeable to tax. - (1) where an allowance or deduction has been made in the assessment for any .....
Tag this Judgment!Court : Rajasthan
Reported in : [1993]204ITR713(Raj); 1992(2)WLN163
..... )(i) of the income-tax act.3. reference was made in this judgment of the tribunal to the decision of the gujarat high court in the case of cit v. karjan co-operative cotton sale, ginning and pressing society ltd. : [1981]129itr821(guj) and of the karnataka high court in cit (addl.) v. ryots agricultural produce co-operative marketing ..... conclusion that the said amount of rs. 17,292 does not qualify for exemption as provided under section 80p(2)(a)(i) of the income-tax act, 1961. according to the income-tax officer, interest from the members attributable to extending credit facilities by way of advancing loans or giving cash assistance or 'guarantee' protecting them ..... on the decision in u. p. state warehousing corporation v. ito : [1974]94itr129(all) , where it was held that section 10(29) of the income-tax act applies only to an authority constituted for the marketing of commodities and, evidently, such authority will specifically be a business enterprise. ex hypothesi, the term 'authority' .....
Tag this Judgment!Court : Rajasthan
Reported in : (1996)133CTR(Raj)34
..... was held that the concept of marketing will include all activities connected with the process of taking over from the agricultural produce members and handing over marketable commodities to the purchaser and all the intermediate processes connected with the marketing of the agricultural produce of the members. it was held that the term marketing cannot be restricted only to buying and selling ..... ]134itr505(mp) has also held that the income of the assessee was attributable to the activity of selling the goods on credit and, therefore, the provisions of s. 80p(2)(a)(i) of the act are not attracted.the madras high court in cit vs . madras autorickshaw drivers co-operative society : [1983]143itr981(mad) has held that the object of the society was .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1994Raj142; 1993(1)WLC723
..... the ordinary rule of literal intepretation.10. mr. bhandari also drew my attention to a decision of their lordships of the supreme court in commissioner of agricultural income-tax west bengal v. keshab chandra mandal air 1950 sc 265, wherein their lordships of the supreme court have observed that hardship or inconvenience cannot alter the ..... appearing for the petitioner-appellant that if a wholesale exemption of octroi is granted in favour of the respondent, it will certainly result in fraud upon the act. in this respect, mr. bhandari has drawn our attention to certain observations made by the learned author bindra in his treatise 'bindra's interpretation of statutes ..... is that when these two notifications were issued by the state govt. in exercise of its powers conferred under section 107(5) of the rajasthan municipalities act, 1959, the state govt. has categorically mentioned in the upper part of these notifications that the 'following raw materials are exempted from the payment of .....
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