Court : Rajasthan
Reported in : AIR1964Raj152; [1965]57ITR742(Raj)
..... december, 1950, (annexure 'b'), the government of rajasthan accepted this tender by which a lease for period of 20 years with option of renewal for another 20 years as per conditions prescribed in the mineral concession rules, 1949, was granted to the assessee firm for the aforesaid area subject only to such variations as were contained in the letter of acceptance.it may be pointed out in this connection that ..... other provisions contained in the notice to which it is necessary, to draw attention are, first, that the rate of royalty was to be 10% of the sale value of mica at pit's mouth and a formula for calculating it was laid down but into the details of which it is not necessary to enter for the purpose of the present reference, and secondly that the period of the lease was to be 20 years with option of renewal for another 20 years as per conditions prescribed in the mineral ..... the commissioner of income-tax required the tribunal to refer the following question of law to the high court :-'whether on the facts and in the circumstances of the case and on a proper construction of the lease deed, the income-tax appellate tribunal was right ..... in what was a reference to that bench under section 66-a of the income-tax act, 1922. ..... in further ap-peal to the income-tax appellate tribunal, bombay bench 'c'. ..... it was assessed for income-tax for the year 1952-53, the corresponding accounting year ..... the income-tax officer, however, rejected this claim on the ground ..... of income-tax west bengal : [1955] .....
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 : 1973(6)WLN651
..... frankly that there is no specific provision in the act or in any other law regulating the fixation of valuation of suits instituted for the establishment of a claim under order 21rule 63 of the code of civil procedure and this makes the applicability of section 48 beyond dispute ..... ramsingh : air1954all782 these two authorities lay down the proposition that where the claim for removal of attachment of the property is dismissed and a suit is instituted against the attaching creditor as well as the judgment debtor for a declaration that the plaintiff is the owner of the property with respect to which his claim has been dismissed then ..... opinion, therefore, having regard to the circumstances of the case and specially when the judgment-debtor has not joined any issue with the objector this suit on a combined reading of section 39 and 48 of the act is of a value equivalent to the decretal amount and, therefore, must be laid before a learned single judge for ..... provided for: (1) in a suit as to whose value for the purpose of determining the jurisdiction of courts specific provision is not otherwise made in this act or in any other law value for that purpose and value for the purpose of computing the fee payable under this act shall be the same.(2) ...mr. ..... to this controversy in our opinion can be gathered by making a reference to the relevant statutory provisions in this behalf section 39 of the rajasthan court fees and suits valuation act, 1961, hereinafter called the act, reads as under:39. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1974Raj26
..... therefore, having regard to the circumstances of the case and specially when the judgment-debtor has not joined any issue with the objector this suit on a combined reading of sections 39 and 48 of the act is of a value equivalent to the decretal amount and therefore, must be laid before a learned single judge ..... in a suit as to whose value for the purpose of determining the jurisdiction of courts specific provision is not otherwise made in this act or in any other law, value for that purpose and value for the purpose, of computing the fee payable under this act shall be the same.' (2) ......................' mr. ..... these two authorities lay down the proposition that where the claim for removal of attachment of the property is dismissed and a suit is instituted against, the attaching creditor as well as the judgment-debtor for a declaration that the plaintiff is the owner of the property with respect to which his claim has been dismissed ..... that there is no specific provision in the act or in anyother law regulating the fixation of valuation of suits instituted for the establishment of a claim under order 21 rule 63 of the code of civil procedure and this, makes the applicability of section 48 ..... the attaching decree-holder realise the value of the decree but as regards any surplus remaining that will also go to the judgment-debtor and the claimant will lose the whole value of the attached property.6. ..... rajasthan court fees and suits valuation act, 1961, hereinafter called the act, reads as .....
Tag this Judgment!Court : Rajasthan
Reported in : 1977WLN(UC)230
..... the learned additional government advocate raised an objection that these writ petitions are not entertainable under the amended article 226 of the constitution and, therefore, abate as provided in section 58 of the constitution (forty second amendment) act, because under the mines and minerals (regulation and development) act, 1957, section 30, an alternative remedy by way of revision to the central government is available to the petitioners: section 30 is as follow s:30 powers of ..... to be restored according to the order of mining engineer dated 1-1-1972, it is clear that the petitioner hansraj had a notice that if he did not comply with the rides regarding payment of rents and other formalities, his application was likely to be rejected until 6-11-1973 nothing was done by him his contention that he contacted the office of the mining engineer several times for the purpose has not been accepted ..... been prescribed in virtue of the rule-making powers under section 13 of the said act for revision, by rule 64 of the mineral concession rules, 1960, does not apply to minor minerals, because section 14 of the aforesaid act excludes section 4 to 13 (elusive) in respect of minor minerals and since no time has been prescribe respect of revisions relating to minor minerals, the provisions of section cannot be availed of. ..... now, no conveyance is valid unless it is in accordance with article 299 of the constitution which requirement can not be dispensed with either expressly or impliedly by .....
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 : AIR1979Raj197
..... suffered any loss, because the decree in that case was passed at the instance and on the basis of evidence led by her by affidavits and now after passing of five years of the decision of that case it is not open to her to come to this court and say that the decree passed in that case in her favour was without jurisdiction.under section 19 of the hindu marriage act it is only the district court, as defined in section 3 (b) that has jurisdiction to entertain ..... 92 of 1973, jagdish filed a petition for divorce before the learned district judge under section 13 of the hindu marriage act, 1955 on the ground that there has been no resumption of cohabitation between the parties to the marriage for a period of two years after the passing of the decree for judicial separation in the proceedings to which they ..... bombay corporation, air 1951 sc 469 at page 476 is as under:--'whether it is the equity recognised in ramsden's case, or it is some other form of equity, is not of much importance. ..... or in any other provision of the hindu marriage act, which lays an embargo on a court adopting a course of giving relief to the defendant on the basis of her statement or a separate application filed in the same case.6. ..... in support of her application affidavits had also been filed.though the evidence in that case had been given through affidavits, the other party had not opposed it. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1979Raj76; 1979()WLN282
..... on january 12, 1978, learned counsel urged that as actual deposit of the amount payable under the direction appealed against was not made by the employer with the authority, the requirement of section 17(1a) of the act was not satisfied and, therefore, according to him, the payment of the amount of cheque received after the expiry of period of limitation cannot be of any avail to the employer, for, the deposit of actual amount with the ..... that the non-production of the certificate within the period of limitation with the appeal when amount in pursuance of the direction was deposited before filing the appeal it cannot be treated as having become time barred and, therefore, i did not agree with the argument raised on behalf of the petitioner-employee in that ease that the memo of appeal as filed on january 5, 1973 was not properly presented as it was not ..... after noticing three requirements of the valid retrenchment under section 25f of the industrial disputes act, the learned single judge of the madras high court observed that in that case, undoubtedly the cheque was sent after the banking hours and, therefore, the workman was not in a position to encash the cheque on the same day on which the order of retrenchment was ..... 'after noticing the relevant provisions of the other acts and a decision of the madras high court, the learned judge concluded that there was violation of ..... in the same manner as any other debt and the debtor has to pay his creditor in cash or other legal tender,..,..... .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1980Raj83; 1979()WLN354
..... , one list will be prepared for manual workers, another list will be prepared for persons belonging to the scheduled castes/scheduled tribes and of other categories under the provisions of rule 29 of the rajasthan minor mineral concession rules, 1977. ..... issue of the notification knowing full well that the leases would be granted in accordance with the system laid down in the notification, then it could very well have been said that they took chance and having failed in that, they turned round and questioned the validity of the very notification under which they had applied, but that is not the position here. ..... he has urged that since the respondent-petitioners had1 participated in drawing of lots and had taken chance for allotment in the impugned proceedings of drawing of lots, they cannot be allowed to question the validity of the notification by filing writ petitions. ..... 1 of 1948 to amend the tax rules and the only mistake that the government made was that in the opening part of the notification section 5 of the act was not referred to and the notification did not specify that the government was making a regulation under act 1 of 1948.8. ..... in view of our decision on the question of validity of the notification, it is not necessary to examine the impact of this circumstance.16. ..... it is argued that if wrong provision has been mentioned in the notification, the wrong provision does not affect the validity of the amendment made in the rule. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1981Raj284
..... the above, the court further observed that the questions involving consideration of facts which are especially within the knowledge of the authorities concerned, may be raised in other cases and if they do not discharge their duty or special burden imposed under section 106 of the evidence act, without disclosing a sufficientreason for their abstention from disclosure, they have to take the consequences which flow from the non-production of the best evidence which ..... in view of this, with due respect to the view taken by the division bench of this court in the above case, i have got no hesitation in holding that the question regarding the urgency under section 17 (14) of the act, is not immune from judicial review and once it is challenged properly, this court has ample jurisdiction to make limited probe into the matter as per limits set out by the supreme court in the above case. ..... learned counsel has thus challenged the validity of ex g on the ground of mala fides also, but we have not considered it necessary to go intothat question, because, as we have already pointed out above, there being no subsequent declaration under section 6, ex. ..... rajasthan state industrial & mineral development corporation on the other part, which is a company within the meaning of section 617 of the companies act, having one of its objects as promotion of industries in the state of rajasthan. ..... commercial tax officer, no. .....
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