Court : Rajasthan
Reported in : 1993(67)ELT483(Raj)
..... such plea in the petition. on this ground also, the respondents are not entitled to retain the amount by refusing refund with recourse to the provisions newly inserted by the amendment act of 1991.in this connection, a decision of the high court of judicature for madras may be referred to, reported in 1992 (59) e.l.t. 345 (mad.) - indo swiss ..... may be, the excisable materials used in the manufacture of such goods -(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves india, or(ii) if the goods are exported by land, the date on which such goods pass the frontier,(iii) if the goods ..... may be, the excisable materials used in the manufacture of such goods, -(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves india, or(ii) if the goods are exported by land, the date on which such goods pass the frontier, or(iii) if the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2001)168CTR(Raj)361; 2001(3)WLC393
..... (4a) read with section 154 of the income tax act amending the assessment order for the year 1979-80 in the aforesaid manner, the assessee carried the matter before commissioner (appeals). he confirmed the view taken by the ..... reads as under :'(4a) where an allowance by way of investment allowance has been made wholly or partly to an assessee in respect of a ship or an aircraft or any machinery or plant in any assessment year under section 32a and subsequently(a) ....(b) .........(c) at any time before the expiry of ten years referred ..... the assessing officer holding it to be in contravention of the provisions of section 32a(5)(c) of the income tax act, invoked provisions of section 155(4a)(c) for the purpose of making necessary amendment in the assessment order of the assessment year 1979-80 by withdrawing the investment allowance.aggrieved with said order under section 155 .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]250ITR561(Raj); 2002(1)WLN230
..... the assessment year 1979-80 by withdrawing the investment allowance.3. aggrieved by the said order under section 155(4a), read with section 154 of the income-tax act amending the assessment order for the year 1979-80 in the aforesaid manner, the assessee carried the matter before the commissioner of income-tax (appeals). he confirmed the ..... , reads as under :'(4a) where an allowance by way of investment allowance has been made wholly or partly to an assessee in respect of a ship or an aircraft or any machinery or plant in any assessment year under section 32a and . . .(c) at any time before the expiry of the ten years referred to in ..... allowance originally allowed shall be deemed to have been wrongly allowed, and the assessing officer may, notwithstanding anything contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment ; and the provisions of section 154, shall, so far as may be, apply thereto . ..'9. the question, .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(2)WLN139
..... v. bafna textiles : [1987]164itr281(sc) .18. the entire controversy has, thus, put a rest after the induction of section 132a by the taxation laws (amendment) act, 1975 and now under this provision a warrant of authorisation can be issued by the authorising authority for the purposes of requisitioning the books of account, money etc. ..... , such rules may provide for the procedure to be followed by the authorised officer(i) for obtaining ingress into any building, place, vessel, vehicle or aircraft to be searched where free ingress thereto is not available:(ii) for ensuringsafe custody of any books of account or other documents or assets seized.explanation 1.- ..... a note or an inventory of any such money, bullion, jewellery or other valuable article or thing:provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within the area of jurisdiction of any chief commissioner or commissioner, but such chief commissioner or commissioner has no jurisdiction over .....
Tag this Judgment!Court : Rajasthan
Reported in : 2008ACJ2524; RLW2007(4)Raj3320
..... outside india in any such capacity as is specified in schedule 11 and the ship, aircraft or motor vehicle, or company, as the case may be, is registered in india, or;7. however, by the act 46 of 2000, the said definition was amended. the said amendment came into force on 8.12.2000 i.e. after the date of the impugned ..... 'other than a person whose employment is of casual nature and who is employed otherwise than for the purpose of employer's trade or business' have been omitted by the amendment act 46 of 2000 from 8.12.2000. therefore, a workman who is either employed as 'a casual labourer' or has been 'employed otherwise than for the purpose of ..... employer's trade or business', such a workman would not fall within the definition of 'workman' prior to the amendment. in case he does not come within the said definition, then the benefit of the act cannot be granted to him. hence, before the learned commissioner can exercise his jurisdiction legally and properly, it is essential that .....
Tag this Judgment!Court : Rajasthan
Reported in : [1994]210ITR821(Raj)
..... being expenditure incurred in india in connection therewith or expenditure (wherever incurred) on the carriage of such goods to their destination.9. the above clause was amended by the finance act, 1970, with retrospective effect from april 1, 1968, for (iii) distribution, supply or provision outside india of such goods, services or facilities outside ..... iii) and sub-clause (viii) of clause (b), expenditure incurred by an assessee engaged in the business of- (i) operation of any ship or other vessel, aircraft or vehicle ; or (ii) carriage of, or making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage ..... expenditure incurred wholly and exclusively on the distribution, supply or provision outside india of goods, services or facilities.11. explanation 2 was also inserted by the finance act, 1973, which was also from april 1, 1968, and according to which it was provided as under:'explanation 2.--for the purposes of sub-clause ( .....
Tag this Judgment!Court : Rajasthan
Reported in : (1986)57CTR(Raj)185; [1987]168ITR364(Raj)
..... amendment by the finance (no. 2) act of 1971, reads as under :'(viii) furniture, household utensils, wearing apparel, provisions and other articles intended for the personal ..... of his net wealth ' 4. by the finance (no. 2) act of 1971, clause (viii) of section 5(1) of the act was amended by adding the words ' but not including jewellery ' at the end of the clause and two explanations were also added by the same amending act. thus, section 5(l)(viii), as it stood after its ..... article or worked or sewn into any wearing apparel. explanation 2.--for the purposes of this clause, ' conveyance' means any motor car or other mechanically propelled vehicle, aircraft or boat.' 5. here, we may point out that the addition of the words 'but not including jewellery' made in section section 5(1)(viii) was given retrospective .....
Tag this Judgment!Court : Rajasthan
Reported in : [1997]227ITR698(Raj)
..... ,68,512 in respect of export freight. the dispute in the present case pertains to the assessment year 1976-77. section 35b has been omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. sub-clauses (iii) and (viii) of the aforesaid section are as under :sub-clause (iii) : 'distribution, supply ..... (b) expenditure incurred by an assessee engaged in the business of :-- (i) operation of any ship or other vessel, aircraft or vehicle ; or (ii) carriage of, or making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage or ..... or incidental to, the execution of any contract for the supply outside india of such goods, services or facilities, and . . ,' explanation 2 was also inserted by the finance act, 1973, retrospectively with effect from april 1, 1968, which reads as under :-- ' explanation 2.-for the purposes of sub-clause (iii) and sub-clause (viii) of clause .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(1)Raj140
..... . the exercise of revisional jurisdiction in such a case is taken away by the substitution of the proviso to section 115(1) cpc by said amendment act 46 of 1999.the amendment is based on the malimath committees recommendations. the committee was of the opinion that the expression employed in section 115 cpc, which enables interference in ..... of the proviso is satisfied.interlocutory orders, passed by the courts subordinate to the high court against which remedy of revision has been excluded by the cpc amendment act 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari ad supervisory jurisdiction of the high court under articles 226 and ..... of the suit property in favour of the plaintiff and his brother, certified copy whereof was issued by the office of sub-registrar, jodhpur on 28.9.2007.3. the learned counsel for the petitioner-defendant submits that the said documents were relevant for showing that the plaintiff had no personal and bonafide need of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2010Raj86,RLW2010(2)Raj1418
..... the learned counsel appearing on behalf of the respondents submitted that the provisions of section 126 and 135 of the act stands amend vide electricity (amendment) act, 2007 (in short 'the amendment act'). it is submitted that vide amendment act, proviso to subsection (4) of section 126 stands deleted and as per sub-section (1a) inserted in ..... rajasthan electricity regulatory commission (supply code & connected matters) regulations.it is further submitted by the learned counsel for the respondents that as per the amendment sub-section (3) of section 126, the person against whom provisional assessment is made is not entitled to any notice after provisional assessment, however ..... the electricity charges assessed under provisional assessment order without passing final assessment orders in terms of section 126(3) of the electricity act, 2003 (in short 'the act'), are impugned in each of these writ petitions.3. the relevant facts in nutshell are that the electric connections were released by .....
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