Court : Rajasthan
Reported in : 2001ACJ1641; 2001(2)WLC432; 2001(2)WLN628
..... was accepted by the learned tribunal and it dismissed the claim petition on the ground that though sec. 166, which provided limitation, was done away from the statute by amending act of 1994 with effect ffom 14.11.1994, the general law of limitation would apply and thai the claim petition was not filed within a period of three years from ..... in umpteen number of cases.(6). learned counsel mr. pitliya submitted that once sub-section 3 of sec. 166 has been omitted by sec. 153 of the motor vehicles (amendment) act, 1994 which came into force with effect from 14.11.1994, then the learned tribunal ought not to have rejected the claim petition of the claimants on the ground that ..... 54 of 1994 which came inlo force on 14.11.94.'(18). in view of the dhannalal's case (supra), his lordship further held that the benefit of the amending act must also to be extended to pending cases where ihe plea of limitation has been raised.(19). in view of the above submission raised by the young and upcoming lawyer .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]255ITR599(Raj)
..... for bad and doubtful debts account made under that clause.' 7. section 36(l)(vii) was introduced by the income-tax (amendment) act, 1986, with a view to provide for grant of deduction in respect of provision for bad debt made by all the banks up ..... for the assessment year 1987-88.2. this court admitted the appeal on the following question of law :'whether after the finance act, 1985, amending the provisions of section 36(l)(vii) and section 36(2) with effect from april 1,1985, inserting a proviso to section ..... rural branches. the commissioner of income-tax (appeals) again remitted the matter to the assessing officer in view of the amendments made in sections 36(l)(vii) and 36(l)(vii) with effect from april 1, 1985/april 1, 1987, for de novo ..... completion of assessment after examining the amended provisions. the assessing officer disallowed the claim of the assessee regarding deduction of rs. 7,88,848 as bad debt for .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1957Raj343
..... , the tehsildar of phalodi, and shri vikramsingh and others in connection with proceedings under section 4a of the rajasthan produce rents regulating (second amendment) act (no. xxii) of 1953 (hereinafter called the act).2. the case of the applicants was briefly this:the applicants are residents of village bhaniyana in tehsil pokran, and are tenants of shri ..... to decide that dispute. it could hardly have been the intention of the legislature when it enacted section 4a of the act to amend item 15 of group b of the first schedule of the rajasthan act no. i of 1951.it is also remarkable that no appeal is provided against proceedings under sections 4a and 4b, and ..... the tehsildar in proceedings under section 4a wag a court. if he was. the board would have power even under the rajasthan revenue courts (procedure and jurisdiction) act of 1951 under section 26 to call for the record and correct errors of jurisdiction.the delay, therefore, which has occurred, in this case, has been sufficiently .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)42CTR(Raj)218; [1984]149ITR470(Raj)
..... made with a specific direction that they shall form part of the corpus of the trust or institution). with this amendment in the definition of the term 'income', the finance act of 1972 also amended section 12 of the 1961 act. thus by the 1961 act, the income of a charitable trust was made to stand on a footing different from the earlier provisions in ..... distinction was made between the voluntary contribution received by a charitable trust from individuals and other charitable trusts.16. section 12 of the 1961 act (before amendment) read as tinder:' 12. income of trusts or institutions from voluntary contributions.--(7) any income of a trust for charitable or religious purposes or of a charitable or religious institution .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1959Raj45
..... it happened however, while the suit was pending in the trial court, the ordinance of 1950 was amended by the rajasthan civil courts ordinance (amendment) act no. xiv of 1951 (hereinafter called the act of 1951). the relevant portion of section 21 after this amendment is inserted into it reads as follows : 'save as aforesaid, an appeal from a decree or ..... in saying that there is nothing in the amendment act of 1951, which can give it such retrospective effect. 12. the conclusion is, therefore, inevitable, that this appeal was properly filed in the court of ..... determine the question of the proper forum of appeal in this case much less so are the amendments which came into existence in between 1952 and 1957. 11. the next question which arises is whether there is anything in the amendment act of 1951, which gives it retrospective effect expressly or by necessary implication. i have no hesitation .....
Tag this Judgment!Court : Rajasthan
Reported in : (1997)IILLJ608Raj; 1997WLC(Raj)UC1
..... can they be prosecuted for period of 1993-94 on the ground of payment of delayed bonus. this apprehension has no basis for the petitioners to challenge the amending act from retrospective effect. the petitioners are already paying bonus from prospective date as submitted by the counsel for the petitioners.23. the petitioners have also made a ..... learned counsel for the petitioner. no vested right of the petitioners nave been violated, which might have accrued to him, and is being taken away by the amended act by retrospective effect. it is also settled law that if a bonus is made applicable retrospectively by way of notification, no prosecution could be made or have been ..... rupees' at both the places where they occur, the words 'two thousand and five hundred rupees' shall be substituted.' 11. this ordinance was replaced by the amending act 34 of 1995 with the same clauses as in the ordinance reproduced above. counsel for the petitioners submit that he has no dispute so far the enlargement of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1958Raj62
..... make it prospective, that is operative from the commencement of the ordinance. in that case, there was nothing to prevent it being said in the ordinance that the amendment act of 1956 shall apply to all suits and proceedings pending at the commencement of the ordinance. the real key to the meaning of this provision is furnished by ..... cases in suits of the value under contemplation must be filed before the district judge.the second type of cases will be those which have been instituted before the amendment act of 1956 came into force. suits under this category may again be sub-divided into two classes. the first sub-division consists of those suits which were ..... which, the decree or order was made did not exceed rs. 5000/-;(b) to the high court in any other case.... ... ... ... ... ... ...' then came the rajasthan civil courts (amendment) act, 1956 (no. vi of 1956) by which) it has been enacted that the figure of rs. 10,000/-be substituted for rs. 5000/- in clause (a) of sub-section ( .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj54
..... clause (5) of article 19 of the constitution. it is further urged that section 42 has been further amended by the rajasthan tenancy (amendment) act no. 12 of 1964, that the last amended act is now protected by the constitution (seventeenth amendment) act, 1964 and, therefore, there is no force left in the petitioner's contention.8. before expressing any opinion ..... by gyarsia in favour of the petitioner became invalid on account of the subsequent legislation, namely, the addition of the proviso to section 42 by the second amendment act. a perusal of the language of the proviso which was added to section 42, would show that if it is read without the context of the deeming ..... questioned either by the transferor or by the government. it was next urged that the proviso to section 42 which was added; by the rajasthan tenancy (second amendment) act, 1956, could not come into play and affect( the transaction which had taken place before the law was changed. the appellate court did not express its .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj84
..... that the proceedings must be held to be pending. 9. then we turn to the question whether the amendment is retrospective in nature in the sense that it applies to all pending cases. there are no words in the amending act itself expressly applying the amendment retrospectively to pending cases. it is however well settled now that even when there are no express words ..... which make an amending law apply retrospectively to pending cases, it is possible to hold that the amending law is retrospective in its operation so far as pending cases .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2005Raj193; RLW2005(3)Raj1517; 2005(2)WLC137
..... is also alleged that the plaintiff used to make sarcastic remarks as the defendant did not bring more dowry.6. the plaintiff-respondent submitted an application for amending the divorce petition so as to include ground to challenge the marriage itself. the plaintiff alleged that marriage of plaintiff and the defendant is void because the ..... plaintiff for marriage. the plaintiff sought declaration that marriage of the plaintiff and defendant may be declared null and void under section 12 of the hindu marriage act, 1955. however, the decree was not granted on the said ground because of the fact that the petition for declaration under section 12 could have been ..... 4. on these pleadings, the plaintiff-respondent sought decree for divorce under sub-clause (iii) of sub-section (1) of section 13 of the hindu marriage act.5. the defendant submitted written statement and denied all the allegations leveled by the plaintiff. in addition to denial of the allegations, the defendant submitted that the .....
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