Court : Rajasthan
Reported in : AIR2008Raj90; RLW2008(2)Raj1627
..... the hon'ble apex court held that if the imposition of tax is on the land, then, same is permissible under entry 49 of list ii and necessary legislation can be made by the state government, therein land cess was imposed pursuant to the provisions of sections 78 and 79 of the madras district boards act and while considering the said cess to be a tax, the hon'ble apex court came to the conclusion that it being a tax on the land and not on the mineral rights, the subject-matter falls under ..... . in this regard, the reference of the judgment of the apex court reported in air 1962 sc 1563 would be relevant, where a tax was imposed on the agricultural land and validity of which was then challenged on the ground that such enactment does not fall under entry 49 of the state list ..... that if such a surface rent or dead rent is a charge or an imposition on the land only and therefore will clearly fall within the purview of entry 49 list ii and if a cess is levied on that it will also be justified as tax on land falling within the purview of entry 49 and it will also be uniform as this cess would be levied in respect of the lands irrespective of the fact as to whether the land is one where a mine is situated or land which is only used for other purposes for which land revenue is chargeable. 19 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1987Raj186; 1987(2)WLN643
..... as the annual value of lands held for carrying on mining operations is calculated with reference to royalty or other payments paid or payable for the right of raising minerals, the cess levied under the orissa cess act, 1962 is not on lands but is royalty ore levy on royalty'.learned counsel for the petitioners further contended that section 2(a) provided a mode of assessment of the annual value and it is one which is not recognised for the purpose of arriving at the annual value of the ..... the land-holding is taxed on the basis of its annual value and the schedule cannot successfully be challenged as being inconsis-tent with articles 14 and 19(1)(f) of the constitution pf india referring to art 265 of the constitution, their lordships further held that the validity of the taxing statute cannot be challenged on the ground that it imposes an unreasonably high burden, it does not follow that a taxing statute cannot bechallenged on the ground that it is a colourable piece of legislation and as such is a fraud onthe legislative power ..... yet another contention and a connected contention so far as the validity of the provisions of the act is concerned has been raised that the tax assessed under the act is excessive. ..... the validity of the tax is not to be judged in regard to the mode of calculation prescribed for assessing the amount of tax. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1977WLN513
..... he also pointed out that the amended sub-section (2) of section 25 of the mines and minerals (regulations and development act), 1957, provides that any rent, royalty, tax, fee or 'other sum due' to the government either under this act or any rule made thereunder or under the terms and conditions of any prospecting licence or mining lease may, on a certificate of such officer as may be specified by the state government in this behalf by general or special order, be recovered in the same-manner as if it were an arrear of land ..... revenue, sub-section (5) of section 21 of the said act further provides that whenever any person raises without any lawful authority, any mineral from any land, the state government may recover from such person the mineral so raised, or where such mineral has already been disposed of, the price thereof and may also recover from such person rent, royalty or tax, as the case may be, for the period during which the ..... rules which though made before 13-9-72 and even if suffered from any defect of vires, stood fully validated by the protective cover retrospectively spread over them by the aforesaid amendments in the parent act; as per remarks of bachawat and hidayatallah, jj. ..... the purest cases of retrospective laws are those in which the date of commencement is earlier than enactment, or which validate some invalid law. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1264; 2006(1)WLC335
..... the impugned dismissal was of 1976; even if the same is found to be in violation of principle of natural justice, respondent plaintiff could not be held entitled for grant of back wages or other consequential benefits for the reason that he had not worked during intervening period on the principles of no work - no pay and has attained age of superannuation in the year 2000 as such question of reinstatement even if the impugned decree is affirmed by this court could not be otherwise executed.12. ..... agrawal, counsel for appellant urged that plaintiff was workman, so provisions of industrial disputes act, 1947 are applicable, as such civil court has no jurisdiction to entertain suit to examine the validity of his dismissal from service in view of bar as provided in section 9, cpc. ..... in our considered opinion, if dispute is not an industrial dispute and it does not relate to enforcement of any right under the industrial disputes act, remedy lies only in civil court and if dispute is an industrial dispute, but arising out of a right or liability created under general or common law and not under the act, jurisdiction of civil court is alternative and leaves a discretion for incumbent to choose his remedy for the relief which is competent to be granted in a particular remedy ..... respondent challenged validity of order dismissing from service passed by statutory corporation in exercise of powers under service regulations which have been framed in exercise of powers vested under the lic act. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(2)WLC476; 1994(2)WLN287
..... contentions raised by the learned counsel for the petitioner are not correct being contrary to rule 17(x) of the said rules of 1959 which is reproduced below:the lessee shall abide by all existing acts and rules enforced by the government of india or the government and all such other acts or rules as may be enforced from time to time in respect of the working of the mines and other matters affecting safety health, convenience of the lessee's employees or of the public.23. ..... , wherein the apex court has observed as follows:as is well settled the power to make rules for regulating the grant of prospecting licences and mining leases in respect of minerals and for purposes connected therewith is to be found in sub-section (1) of s. ..... judge has observed in the impugned order that the petitioner had the alternate remedy of appeal available to him under rule 43(2) of the rajasthan minor mineral concession rulest 1959 (hereinafter referred to as the rules of 1959'), framed under section 15 of the mines and minerals (regulation and development) act, 1957 which the appellant did not avail of. ..... we are further of the state government and it is prerogative of the state government to formulate such rules in the matter of extraction of minerals including the fixation of the deadrent/lease price on leasing out the said property to the individuals which is utilised ..... the respondent in support of his contention has placed reliance on a decision of the apex court in the case of sudarshan mineral co. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2005Raj30; RLW2005(1)Raj242
..... and myra, myrabolams, and(b) the following when found in, or brought from, a forest, that is to say :-(i) trees and leaves, flowers and fruits and all other parts or produce not hereinbefore mentioned, of trees,(ii) plants not being trees (including grass, creepers, reeds and moss), and all parts of produce of such plants,(iii) wild animals and skins, tusks, horns, bones, silk, cocoons, honey and wax, and all other parts of produce of animals, and(iv) peat, surface soil, rock and minerals (including lime stone, laterite, mineral oils and ..... against the very grain of the provisions of section 2 (4) and section 2 (8) of the rajasthan forest act, 1953 and rule 2 of the rajasthan forest (produce transit) rules, ..... a conjoined reading of section 2 (4) and section 2 (8) of the rajasthan forest act, 1953 and rule 2 of the rajasthan forest (produce transit) rules, 1957 leaves no manner of doubt that when ..... timber' which is used in section 2 (4) of the act when construed in the light of section 2 (8) thereof would mean any tree or wood whether cut or not and whether brought from the forest or from outside the forest and shall fall within the mischief of section 2 (4) of the rajasthan forest act, 1953.4. ..... according to section 2 (8) of the rajasthan forest act, 1953 'timber' includes trees, when they have fallen or have been felled and all wood, whether cut of fashioned or followed out ..... the forest produce as occurring in section 2 (4) of the rajasthan forest act, 1953 has not been taken note of. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1983Raj39
..... but it is equally true that there cannot be estoppel against the statutes and, ifthe provisions of law are ultra vires, a citizen can, by challenging a particular provision, insist for striking down that part of it, which infringes his legal rights and retaining other part of it which gives benefit to him; then a law can be considered for validity and even part of it can be struck down if doctrine of severability can be applied. ..... , to the board or the settlement commissioner or the director of land records or a collector, or(b) direct that any duties imposed and powers conferred by this act or the rules made thereunder or by any other law for the time being in force or the rules made under such other law on any officer or authority appointed or constituted under this act or the rules made thereunder shall be performed and exercised by any other lawfully appointed, or constituted officer or authority specified in the notification, whether such ..... the offer for getting land converted or regularising irregular and illegal constructions cannot be termed as 'exaction of the money' in the form of 'tax' or 'cess' or 'fees' or 'levy'. ..... it has got number of mineral and chemical industries. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985(1)WLN715
..... it is also held that the aforesaid'act, so far as it purports to amend the provisions of the minimum wages act, 1948, is valid subject to the condition that the provisions of the rajasthan amendment act of 1969 would not affect or be applicable to the determination of minimum wages or other conditions of employment in respect of labour employed in mines and quarries are concerned. ..... m/s duduwala and company bhilwara and m/s rajasthan mineral and company, bhilwara filed two separate writ petitions in this court challenging the validity of the provisions of the amending act. ..... the distinction pointed out by their lordships of the supreme court in the aforesaid case has to be borne in mind and in cases where persons are employed in scheduled employments, enumerated in part i of the schedule annexed to the minimum wages act, in mines or in connection with mineral development, then the minimum wages have to be fixed by the central government and the state government could not take any step for fixation of minimum wages in respect of labour engaged in such scheduled employments .....
Tag this Judgment!Court : Rajasthan
Reported in : [1968]70ITR245(Raj)
..... is wide; it may take in not only the day to day running of a business but also the rationalisation of its administration and modernization of its machinery; it may include measures for the preservation of the business and for the protection of its assets and property from expropriation, coercive process or assertion of hostile title; it may also comprehend payment of statutory dues and taxes imposed as a pre-condition to commence or for carrying on of a business; it may comprehend many other acts incidental to the carrying on of a business. ..... before the tribunal, the assessees learned counsel mainly based his claim on rule 23 of the mineral contention rules, under which, in the case of precious stones like emerald, the licence had a right to win and carry the minerals for commercial purposes which the assessee actually did in this case. ..... under section 10(2aa) of the indian income-tax act, 1922 special provision was made for deduction in case of business for prospecting mineral oils. ..... the leases were to be given in accordance with mineral concession rules, 1949, with some relaxation and modification about which reference had been made to the government of india ..... the minerals had be won and extracted from the earn, and the term prospecting licence shown that the mine had not yet started working as mine it is a fee irrespective of the quantity of minerals obtained. ..... but the licence fee paid is in this case as much for initiation of a business as in the case of licence for other minerals. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC54(Raj)
..... 9 of 1964), and in special appeal, their lordships of the supreme court set aside the judgment of the kerala high court, dated october 3, 1966 and allowed the appeal, remanding the case to the kerala high court, to consider it afresh, whether the provisions of the kerala luxury tax on tobacco (validation) act (act no. ..... utilised. under the taxing provisions of the punjab motor vehicles taxation act, 1924 and in other states, were found to be similar taxing legislations by respective state legislatures wherein statutory outer limit in each act was provided and the actual amount was left to be determined by the state government by ..... . with the aforesaid discussion, the writ petition was allowed and the notifications dated july 23, 1981 and march 29, 1986, prescribing a lower rate of tax for local manufacturers in respect of television sets and other electronic goods were quashed ..... ltd. (1990) 1 scc 12 ; air 1990 sc 85 and other judgments of the patna high court, following it, public interest required the state to find alternative sources of revenue to keep its various welfare programmes and other governmental functions going and that the impugned tax was conceived as one of the alternate sources ..... constitution. in the aforesaid case, it was explained on behalf of state of bihar that in view of the sudden loss of revenue from the cess upon minerals as a result of the judgment of the supreme court in india cement .....
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