Court : Rajasthan Jodhpur
..... the judgment of the rajasthan high court by the supreme court in the matter of m/s binani cements, was reduced to 25% and thus, the legal entitlement of the petitioner for deferment under the notification dated 31.3.2006 was also reduced to 25% and therefore, for these three years, the petitioner had availed additional deferment of 50%, which ought to have been paid to the department in the relevant years by making monthly/quarterly 26 ..... payment of any amount of (a) tax leviable or payable; or (b) any amount of tax, fee, penalty or interest assessed or determined; or (c) any other amount payable by him, within the specified time under the provisions of this act or the rules made or notifications issued thereunder, he shall be liable to pay interest on such amount at such rate, as may be notified by the state government from time to time, for the period commencing from the day ..... 24.2.2014, notices were issued by the assistant commissioner, commercial taxes demanding the differential amount under rst act for the years 2001-2002 to 2005- 2006 and under the vat act for the years 2006-07 to 2008-09, on which the writ petitions no.1563/2014 and 1564/2014 were filed challenging the ..... government vide notification dated 6.7.1989, providing for grant of partial exemption of rajasthan sales tax (rst) and also central sales tax (cst) to the new industrial undertakings, subject to fulfilment of stipulated conditions. ..... also recommended for issuance of this amendment by the board. . 11. ..... central .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... stage, the relevant aspects of the matter are that the petitioner took up the matter for grant of 90% benefit as new very prestigious unit .an appeal taken before the rajasthan tax board, being appeal no.703/99/st/pali was decided on 29.03.2000 where the matter was remanded for consideration to the state level screening committee ('the slsc').the slsc in its meeting dated 09.10. ..... for the benefit available at entry no.5 of annexure-c, since in that entry no.5, the cement units are excluded, hence as per amendment made on 10.12.96, very prestigious cement units are entitled for benefit only available at entry no.1e of annexure-c as par as other new ..... to be availed under the sales tax new incentive scheme for industries 1989 issued under the central sales tax act, shall be reduced for the purposes of determination of the quantum of benefit under this ..... . ambuja cements ltd.versus state & ors.14 (a) in relation to cwp nos.3243/2014, 3233/2014 and 3236/2014 relating to the years 2006-07, 2007-08 and 2008-09, coercive recovery proceedings of the demand in question shall remain stayed until final decision is taken by the authorities on the representation made by ..... . as regards the prayer for interim relief, at this juncture, so far the demand pertaining to the years 2006-07, 2007-08 and 2008-09 is concerned, when it appears that as against the demand pertaining to this period, the petitioner had indeed deposited an amount of rs.69,55,95,015/- seeking benefit of preponment notification dated .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... note of air reports is quoted below for ready reference: - the sales in the instant cases having been made by the millers before the coming into force of rice (andhra pradesh) price control order (third amendment) order, 1964, and the property in the goods having passed to the government of andhra pradesh on the dates the supplies were made, the millers had to be paid only at the controlled price obtaining on the dates ..... agreement between the petitioner and the state, which agreement was agreed to be binding on the state of kerala when it was formed on 01.11.1956 under the provisions of state re-organization act, 1956, the hon'ble supreme court held in para 25 of the judgment that the board was not entitled to enhance the charges in derogation of stipulations as the charges contained in the agreements with the appellant company and the notification dated 28th november, 1969 ..... the respondents have filed a reply to the writ petition and have justified the impugned demand against the petitioner- company in view of statutory rules being enforced in the year 2006 and later on in the year 2007; and have contended that the said demand is in consonance with these statutory rules and annual lease-rent fixed in the lease-deed would stand revised and enhanced s.b.c.w.p. ..... it cannot also be said that the controlled prices fixed by the central government for sale of rice are seasonable prices not being based upon any cogent material.18. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the impugnedpetitioner binani cement limited challengingrectification order and consequential demand notices issued against it for assessment year 2005-2006 and 2006-2007 in which demand of approximately rs.64.30 lacs has been raised against the said company manufacturing cement, as a consequence of amendment brought in section 8 of the cst act, 1956 including section 8(5) of the said act by finance act no.20/2002 with effect from 11.5.2002 prohibiting the state government to dispense with requirement of furnishing declaration in form c/d for the ..... department of the government of rajasthan, a copy of which is placed on record as annex.7 and which is reproduced hereunder, is that since the inter-state tax liability under the said act for the period between 13.5.2002 to 25.9.2005 was written off by the state government, therefore, the central sales tax recovered from the petitioner assessee for such inter-state sales made by him but not supported by the declaration form c/d deserves to be refunded back ..... to him and notwithstanding no challenge to the order of the tax board, the said tax recovered from the petitioner assessee deserves to be refunded back to him.4.the learned counsel for .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the clarification in the form of circulardtd.22.5.2008 was issued by the finance department in exercise of its power under clause 11 of the rips,2003 that no benefit of amendment dtd.2.12.2005 can be granted after 28.4.2006, the respondents deserve to be directed to release over due amount of subsidy to the petitioner with interest along with litigation expenses.19.elaborating further the aforesaid brief contentions ..... be subject to a maximum limit of 75% of the additional tax (calculated by taking the average of last 3 years) payable or deposited under rajasthan sales tax act, 1994 or value added tax act ( as and when introduced in the state) and central sales tax act, 1956 for a period of 7 years from the date of commencement of production, subject to the following conditions, namely- s.b. ..... amount of 50% of subsidy was made available in case of investment made in modernization/expansion/ diversification though provided that maximum limit of 50% may beraised by bidi (board of infrastructure development and investment promotion, government of rajasthan) to 60% in such cases were the investments exceed rs.100 crores but are less than or equal to ..... proviso to clause 7 (i)(b) further provided that the maximum limit of 50% prescribed under clause 7((i)(a) and clause 7(i)(b) may be raised by the bidi (board of infrastructure development and investment promotion, government ofrajasthan) to 60% in such cases where the investment exceed rs.100 crores but are less than or equal to .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... has laid this appeal under section 37 of the arbitration and conciliation act, 1996 (for short 'the act of 1996') to assail the impugned order dated 05.02.2011 passed by the learned additional district judge no.3, udaipur (for short 'the learned court below') as well as the award dated 02.01.2007 rendered by arbitral tribunal and the award dated 11.08.2006 passed by the competent authority (la)-cum-sub divisional officer, girwa insofar as the same relate to ..... after elaborate survey of the amendments made by the state legislature by local amendment to the stamps act under section 47-a, this court had held that the market value shall be determined only on the basis of the evidence adduced by the claimant and in rebuttal thereof by the state, as to the prevailing market value of that ..... was acquired by the central government for national highways authority of india (fort short 'nhai') ..... in maharashtra state electricity board (supra), hon'ble apex court while dilating on the power of judicial review to interfere with the arbitral award has held that it can be set aside when there is an error apparent on the face of record in the ..... housing board case it has been held that while applying the sale consideration of a small piece of developed land, to determine the market value of a large tract of undeveloped acquired land, deductions between 20% to 75% could be made ..... karnataka urban water supply and drainage board & ors. vs. ..... housing board v. k ..... maharashtra state electricity board vs. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... opportunities, protection of rights and full participation) act, 1995 ('the act') do not prescribe for reservation in promotion and ..... negated after noticing provisions of section 47(2) of the act, it cannot be said that the absence of reservation ..... the provisions of section 33 of the act; the judgment of delhi high court ..... be considered as an act of non-obedience and the ..... of the act nowhere provides for grant of reservation in promotions and provisions of section 47(2) of 6 the act only provides that ..... provisions of section 33 of the act based on the law laid down by ..... act provides for reservation to persons with disabilities for appointment by direct recruitment only; with reference to provisions of section 33 of the act ..... act ..... acting within the parameters and guidelines laid down by the central ..... , it was submitted that the said provision applies to direct recruitment as well as promotion; the provisions of administrative instructions cannot override the provisions of the act ..... amended ..... the act ..... act being not binding respectively also apparently have no application to the facts of the present case. ..... act ..... act ..... 2006 ..... act - the persons with disabilities (equal opportunities, protection of rights and full participation) act ..... act ..... act ..... acts and lapses on the part of the union are in clear breach of this court's order and, therefore, the appropriate authority of the union including the impleaded respondents are liable to be dealt with under the contempt of court's act ..... act ..... act or scale- i/group ..... acting ..... act ..... act ..... act.9. ..... act. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... countering the vociferous contention of the learned counsel for the appellant, mr.parihar submits that so-called embargo for adoption envisaged under clause 36 (iii) and (iv) of section 10 of the act of 1956 is having no relevance in the instant case inasmuch as adoption of the first respondent by late shivram tak relates back to the year 1960 and the deed of adoption (ex.26) is simply acknowledgement and ..... ram chandra (supra), this court has declined to draw a presumption about validity of the adoption deed for absence of essential ingredients as envisaged by section 16 of the act of 1956 while considering a very vital fact that natural mother of the adoptee- 49 plaintiff though was alive but has not appeared in the witness box to prove ..... in the facts and circumstances of the instant case, presumption vis-a-vis a registered document envisaged under section 16 of the act of 1956 is clearly rebuttable and the said aspect has not been addressed by the learned court below while deciding issue ..... in chairman, bihar rajya vidyut board (supra), hon'ble apex court while considering the fact that deed of adption is not signed by any person giving the child in adoption, declined to draw the presumption under section 16 of the act of 1956 precisely for the reason that ..... amended cause title be filed by the learned counsel for the appellant within a period of two weeks, which upon filing, be taken on record and be placed at ..... the central government ..... basayya hiremath, 2006 (3) ccc655(karnataka .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... ((2005) 8 scc 534), a constitution bench considering the bombay animal preservation (gujarat amendment) act, 1994 restricting the bulls and bullocks below the age of 16 years could not be slaughtered, repelled the challenge on the ground that slaughtering of cows on bakri's is neither essential nor necessarily required as ..... certain civil rights which might be lost by members of the dawoodi bohra community as a result of excommunication even though made on religious grounds and that the act prevents such loss, does not offer sufficient basis for a conclusion that it is a law providing for social welfare and reform within art.25(2). ..... santhara/sallekhana is practised under force or compulsion and does not amount to religious activity, whereas it is sufficient to state at this stage that this religious practice or activity or faith is nowhere defined as illegal or criminal act and as such, the same is neither punishable nor subjected to investigation unless any specific complaint is received by the police authorities. ..... when a man commits suicide he has to undertake certain positive overt acts and the genesis of those acts cannot be traced to, or be included within the protection of the 'right to ..... placed on the decisions in n.adithayan v/s travancore devaswom board ((2002) 8 scc 106) and javed and ors. ..... is the central theme in ..... notices of the petition were issued on 22.9.2006 also calling upon the superintendent of police (east), jaipur to do the needful if the petitioner approaches .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... regarding the imposition of penalty on the owner of the goods prior to the amendment in section 78 (5) of the rst act with effect from 22.03.2002, a coordinate bench of this court earlier in the case of assistant commercial taxes officers ..... nar singh traders reported in (2008) 20 tax up-date 62 had held that no penalty under section 78 (5) of the act prior to amendment with effect from 22.03.2002 could be imposed on the owner of the goods. ..... reported in (2009) 1 scc 308 took a different view and held that the expression person in charge of goods under section 78 (5) of the act was wider expression and included the owner of the goods even prior to 22.03.2002 also, however, penalty could be imposed on such owner subject to giving of opportunity of hearing to ..... the learned tax board by the impugned order dated 05.03.2008 had rejected the appeal of the revenue and upheld the deletion of penalty under section 78 (5) of the rst act upon checking of goods ..... a challenge being laid by the respondent-assessee by filing appeal before the learned deputy commissioner (appeals), the same was allowed vide order dated 02.12.2006, setting aside the penalty order dated 04.11.2000. ..... the relevant findings of the tax board in the order impugned is quoted herein below:- ( hindi ) ..... second appeal preferred by the revenue came to be rejected by the learned tax board vide order dated 05.03.2008. 3. ..... petitioner- revenue has filed the present revision petition in this court aggrieved by the said order of tax board. .....
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