Court : Rajasthan
Reported in : AIR1987Raj186; 1987(2)WLN643
..... it was there contended that the tax levied by the bombay lotteries and prize competitions act, 1948 was a tax on the business of the respondent since the respondent was taxed at a certain percentage of the fee received on each entry in the competition. ..... 54 of the union list-i of the viith schedule to the constitution; that the state act does not in letter or spirit impose tax on the land, and what is being taxed is not the land and in the garb of tax on the land dead rent and royalty on the minerals excavated is being charged; it creates hostile discrimination between various mine owners similarly situated; it is arbitrary and unreasonable; that the procedure provided in the state act for provisional assessment is in violation of principles of natural justice.2. ..... there can be no dispute that the jurisdiction of the state legislature under entry 23 list ii is subject to the limitation imposed by the latter part of the said entry and because the parliament by law declared that the regulation and development of mines should be under the control of union to the extent of such declaration, the jurisdiction of the state legislature is excluded. ..... the supreme court held that:'the petitioner in petition 42 of 1958 has been assumed to own 25 thousand acres of forest land. ..... 6000/- per year in 1958 by changing the basis of assessment and finding it at rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj234; [1966]17STC152(Raj)
..... labour charges for fixing the windows which would be but a small proportion of the value of the total transaction and, therefore, it held that the deputy commissioner was right in directing the sales tax officer to ascertain the labour charges for fixing the windows and deduct this amount from the total amount received for the contract of providing and fixing windows for the purpose of determining the taxable turn-over of the applicant. ..... in mckenzie's case, 1962-13 stc 602 (bom) the high court of maharashtra found that the assessee who was to construct and deliver to the government of india several motor bodies fitted on to the chassis supplied to them for a stated lump sum price per body, what was intended between the parties was sale or purchase of motor bodies as an article or chattel liable to sales tax. 16. ..... the board of revenue for rajasthan has made this reference under section 15(1) of the rajasthan sales tax act, 1954 (act xxix of 1954) for the opinion of this court whether on a true construction of the terms of the contract entered in between the man industrial corporation ltd. ..... in banarsi das's case, 1958-9 stc 388: (air 1958 sc 909) their lordships of the supreme court reaffirmed the principles laid down in dunkerley's case, 1958-9 stc 353: (air 1958 sc 560) and need not be discussed in detail. 14. ..... state of bombay, 1962-13 stc 602 (born). 6. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1970Raj134
..... the learned judge after comparing the provisions of the rajasthan panchayat samitis and zila parishad act, 1959 and the maharashtra zila parishads and panchayat samitis act, 1961 observed that 'the provisions of the rajasthan and bombay acts are, more or less, analogous to the provisions of the punjab act. ..... (3) that by the statute the government have been given control over the staff of the panchayat institutions, financial control and administrative control, but this control has been given to strike a balance between the political process described above and the government process of efficient administration. ..... in para 2 of the affidavit it was stated: 'that the statements made in paragraph 4 (b) (d), (f), g), (h), (j) and (l) or the said petition about the commission of corrupt practices of bribery, undue influence, obtaining and procuring assistance from the persons in service of government and hiring of vehicles and the particulars given in paragraphs 4 (b), (d), (f), (g), (h), (j) and (l) of the said petition and in paragraphs 1, 2, 3 and 4 of the schedule i and paragraphs 1, 2 (i), (ii), (iii) and (iv) of the schedule iv annexed thereto are true to my information received from my workers'. ..... rikhab chand, air 1958 sc 52. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1999Raj370; 1999(3)WLC490; 1999(1)WLN420
..... , which can be drawn, are as under:--(i) management of the institute under the control of the present petitioner had been far from satisfaction and there were circumstances which warranted the state government to invoke its power under section 10 of the act to take over the management; (ii) whether constitution/election of petitioner committee had been invalid and whether its manager shri dungar singh was a history-sheetor, are irrelevant issues to ..... force, whenever it appears to the state government that the managing committee of any recognised institution has neglected to perform any of the duties assigned to it by or under this act or the rules made thereunder or has failed to manage the institution properly and that it has become necessary in the public interest to take over the management ofsuch institution, it may, after giving to such managing committee a reasonable opportunity of showing cause against ..... president, who had been the employees of the institution and had been put under suspension, also got themselves reinstated after taxing over the institution and they had withdrawn the salary from the back date ..... of maharashtra (1997) 6 scc 169 : (air 1997 sc 3067), and utkal ..... . mohammad nooh, air 1958 sc 86, that 'it is futile to expect when those rolls are combined that the judge can hold the scale of justice even' and the action is 'so patently and loudly obstructive that it leaves an indelible stamp of ..... scc 537 : (air 1987 sc 71), board of trustees of the port of bombay v .....
Tag this Judgment!Court : Rajasthan
Reported in : (1994)ILLJ1155Raj; 1993(2)WLC751
..... if the director found that junior engineers were excess than the number of posts then he should have prepared seniority list according to the merit assigned to the candidates at the time of issue of the order of appointment and should have then retrenched those who were found to be junior-most irrespective of the fact that some were earlier sent on deputation to drda while others were retained in the department this has admittedly not ..... kamlakar shantiram wadke, (1975-ii-llj-445), taken the view that remedy available under the industrial disputes act, 1947 is an alternative remedy and such remedy excludes the jurisdiction of civil courts under section 9, the same principle should be applied to the cases arising under article 226 of the constitution of india. ..... 'it is significant to remember that in state of maharashtra v. ..... income-tax officer, air 1966 sc 81, the wide and pervasive reach and amplitude of jurisdiction of the high court under article 226 has been explained in the following words:-'this article is couched in comprehensive phraseology and it ex facie confers a wide power on the high courts to reach injustice wherever it is found. ..... in state of bombay and ors. v. ..... mohammad nook (air 1958 sc 86) it is observed 'that there is no rule, with regard to certiorari as there is with mandamus, that it will lie only where there is no other equally effective remedy. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1977Raj46
..... area determined under the provisions of section 4 of the new law exceeds the ceiling area as determined under the provisions of the old law then the area determined under the old law shall prevail and to that extent the proceedings taken under the old law shall not be given a go-bye because such a provision was found necessary to be introduced in the new law so that the legislature could stick to its ..... be used for any other matter except for two matters, namely, when the question is to be determined under the second proviso to section 4 of the new act or when the old cases were reopened under section 15 within 3 years from the commencement of the new act, and if authorities come to the conclusion that the ceiling area, as determined under the old law, was in contravention of the provisions of the repealed law (old law) then ..... of income-tax, bombay city,air 1954 sc 470 a question arose in an income-tax matter whether the income which has not been received by the assessee should be assessed and in that connection a point was raised that at a stage when the income becomes assessable it connotes a character of the income which is more or less inchoate ..... of evacuee property, delhi, air 1956 sc 77, the brihan maharashtra sugar syndicate ltd. v. ..... effect of the amendments so brought by the legislature was that it maintained the ceiling area to the extent of 30 standard acres but recognised certain transfers effected after 1958 which could not be recognised under the unamended law. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]131STC88(Raj); 2002(2)WLC106; 2001(3)WLN112
..... the learned counsel for the petitioner would contended that, errata is meant correction of the typographical mistakes, but it cannot have the effect of law to take away the vested rights of a citizen and therefore except for the purpose of correcting the typographical errors like spelling mistakes, it cannot have the effect of nullifying the concession given under the original notification.....ln view of these reasons, we hold that the ..... industries, who was a member of the slsc, whereby it was clearly expressed by herthat as sick units had been given benefit of exemption of tax on tapering basis and the same had to be given by dint of issue of completion certificate and the unit did not charge the sales tax from the buyers, operation of the corrigendum would aggravate the problem of the sick units, therefore, she asked the secretary, finance department that ..... considered the scope of withdrawal of exemption with retrospective effect and held as under:- 'from a bare perusal of section 4(2) of the rajasthan sales tax act, 1954, it would be evident that the state government has power to issue a notification in the official gazette to exempt from tax the sale or purchase of any goods, person or class of goods or persons on such conditions and on payment of such fees as may be specified ..... of maharashtra and anr. ..... tax officer, ernakulam, (61), collector of central excise, bombay and ..... prairledale, (1958) 25 wwr 241, where a subsequent enactment, provided that the relevant section should .....
Tag this Judgment!Court : Rajasthan
Reported in : 1998(3)WLC728; 1998(1)WLN584
..... are guilty of suppressing the material facts, the settlement dated 23.10.1981 stood superseded by the subsequent agreement/settlement and particularly the standing orders framed in 1991, against which the present petitioners have obtained an interim stay from the bombay high court and the petitioners cannot be permitted to take the advantage of the rules and the award which stood superseded by the said standing orders once the petitioners have obtained the stay ..... the hon'ble supreme court, dealt with the issue of unfair labour practice as provided under the maharashtra recognition of trade unions and prevention of unfair labour practice act, 1971, in hindustan liver ltd. v. ..... perumal : [1984]149itr696(sc) , wherein an identical issue was involved as to whether criminal proceedings can be launched under sections proceedings can be launched under sections 276(c) and 277 of the income tax act, as long as some proceedings for assessment/ re-assessment under the act, in which there is a chance of success of the assessee, is pending. ..... banerjee : (1958)illj247sc , the apex court, while considering the case under section 22 of the act, has held that while determining whether a prima facie case has been made out, the relevant consideration is whether on the evidence it was possible to arrive at the conclusion in question and not whether that was the only conclusion which could be arrived at on that evidence. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)16VST387(Raj)
..... legislature similar to that conferred upon parliament by article 302 subject to the following differences:(a) while the power of parliament under article 302 is subject to the prohibition of preference and discrimination decreed by article 303(1) unless parliament makes the declaration under article 303(2), the state power contained in article 304(b) is made expressly free from the prohibition contained in ..... . under the bombay municipal boroughs act, 1925, before its amendment from may 5, 1954, under section 73(1)(iv), it was provided that subject to any general or special orders, which the state government may, in this behalf and to the provisions of sections 75 and 76, a municipality may impose for the purposes of this act any of the following taxes, namely:(iv) an octroi on ..... this act or for the protection of any municipal property and providing such accommodation as may be required by the state government under the law in force relating to police ;(ss) raising volunteer force with such functions and duties in relation to the protection of persons, the security of property and the public safety as may be prescribed ;(t) making arrangements for preparation of compost manure from night soil and rubbish ;(u) establishing and maintaining cattle ponds ; and(v) promoting population control, family welfare ..... air1963sc906 were not brought to the notice of the court in the aforesaid rajasthan case air 1958 sc 192 which had directly considered the nature of imposition authorised in terms ..... .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(4)WLC345; 2001(1)WLN191
..... he however, thought, it was not necessary to express a final opinion as to whether education being the subject matter of item 11 of the state list, subject only to the provisions of entry 62, 63, 64 and 66 of list i and entry 25 of list iii, the existence of a minority community should in all circumstances and for purposes of all laws of the state be determined on the basis of the population of the whole state or whether it should be determined on the said basis only when the whole state is in question or ..... considering the question whether in the absence of any declaration by the central government under section (c) of the act of 1992 declaring any religious community to be a minority community could deprive a religious community from asserting and securing its right to establish and administer own educational institution of its own choice and avail the benefits as such as per the law of the land available to all religious minority community institution without exception, it may be necessary to determine the meaning of ..... . the another work of significance on indian history published by bhartiya vidhya bombay in twelve volumes titled as the history and culture of the indian people' compiled under the editorial board headed by dr. ..... eligibility criterion is not the same as mode of determining competitive merit.99 ..... state of maharashtra (1997) sc 1409 ..... 27 deals with the freedom from payment of taxes on spending for promotion of any particular religion. ..... kerala education bill, 1957 air 1958 sc 956 rev .....
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