Court : Rajasthan
Reported in : (1985)47CTR(Raj)182; [1985]156ITR714(Raj)
..... counsel for the assessee has placed reliance on g. v. krishna rao's case : [1968]70itr812(ap) , wherein their lordships of the andhra pradesh high court have referred to the decision of the mysore high court in laxmibai's case : [1967]65itr19(kar) , which has been relied on before us by the learned counsel for the revenue and ..... the existence of consideration, however inadequate, removes a transfer from the category of gifts. the gift-tax creates this fiction and no more. the mysore high court has also not dealt with the last proposition of the andhra pradesh high court in krishna rao's case : [1968]70itr812(ap) . the supreme court in cgt v. n.s. getti chettiar : ..... court in goli easwariah v. cgt : [1970]76itr675(sc) and they have dissented from the decision of the mysore high court in laxmibai narayana rao nerlekar v. cgt : [1967]65itr19(kar) . their lordships of the andhra pradesh high court further held that there is no provision in the gift-tax act like section 123 of the transfer of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj204
..... decrees and have become executable within the territories of the state where formerly it was not so executable. in --'air 1952 mys 69 (f)', the learned judges of the mysore high court have held that a decree which was a foreign decree before the coming into force of the constitution of india and which was not executable within the territories ..... of the mysore state being a personal decree against a nonresident foreigner of that state could not now be regarded as executable because, 1. article 261(3) of the constitution of ..... the learned judges in 'air 1951 bom. 190 (a)' appears to us to be more convincing than the one given by the learned judges of the mysore high court in 'air. 1952 mysore 69 (f)'. in rajasthan nineteen states have been merged into one. if a decree passed by the courts of each one of these states before their merger .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC311(Raj); 2001(4)WLC115; 2000(3)WLN445
..... may fall outside the purview of reasonableness.45. the court reiterated the principle while quoting the above principle with approval in mohd. faruk v. state of madhya pradesh : [1970]1scr156 that in order to satisfy the test of reasonableness of the impugned law, there has to be vital connection between the object of restriction ..... person obligated to reasonable penalty but the same is not immune from judicial review is too well-established.34. in himmatlal harilal mehta v. state of madhya pradesh : [1954]1scr1122 , the court said that a threat by the state of realise tax from the assessee without authority of law by using coercive machinery of ..... the court by way of judicial review.8. learned advocate-general placed reliance on sodhi transport co. v. state of u.p. : [1986]1scr939 , state of madhya pradesh v. bharat heavy electricals : 1998(99)elt33(sc) and tripura goods transport association v. commissioner of taxes : air1999sc719 .9. contours of considering challenge to any legislation are .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1958Raj124
..... bombay amendment, it is enough to say that the case is covered entirely by a decision of the supreme court in hoosein kasam dada (india) ltd. v. state of madhya pradesh, air 1953 sc 221 (c). the circumstances of the second appeal are exactly similar to hoosein kasam dada's case and therefore, it was open to the railway to file .....
Tag this Judgment!Court : Rajasthan
Reported in : 1982WLN533
M.L. Shrimal, J.1. The prosecution case in short is that Gopal Nayak is a Khatedar tenant of Khasra No. 449, measuring 15 Bighas 13 Biswas of land, situated in village Jhalipura. In pursuance to a decree, dated February 25 1982 passed in Revenue Suit No. 126 of 1981, physical possession of the land in dispute had been delivered to him on March 1, 1982. According to the police record Khasra Girdawari for the relevant year stands recorded in his name. He being the member of the Scheduled Caste fearad that the accused-petitioners and other persons might dispossess him of the land and destory his crop. He moved on application to the same effect at the Police Station, Kaithoon, for giving police protection to him. The police authorities posted Head Constable, Radha Kishan and Constaables, Brij Raj Singh Shive Raj Singh and Hanuman Singh, to maintain peace and order in the area near about the field of Gopal. On April 4, 1982, the petitioners along with other persons, armed with Gandasies, an...
Tag this Judgment!Court : Rajasthan
Reported in : 1986(2)WLN111
..... the packing materials are an integral part of the pressing and baling of cotton and the processing of packing is incidental to the process of pressing.26. in government of andhra pradesh v. guntur tobaccos ltd. (supra), the question about sale of packing material was considered, and the supreme court in that case observed that if merely title to the goods ..... sale of packing material any supply of packing material has to be treated as incidental to the packing work involved.28. in goverdhan cement agency (p) ltd. v. state of mysore 1974 (33) stc 269, the assessee had sold cement in gunny begs. the packing charges were taken into consideration in fixing the price of cement at rs. 25/-per ..... tonne. it was held by the mysore high court that as cement could not be sold loose and the use of gunny bags was a necessity, no implied sale of gunny bags could be inferred.29. in .....
Tag this Judgment!