Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 4 amendment of section 5 Court: rajasthan Page 10 of about 5,684 results (0.224 seconds)

Pali Electricity Company Ltd. Vs. Industrial Tribunal and ors.

Court : Rajasthan

Reported in : (1961)IILLJ240Raj

..... the law requires is that the asset should be available for use even though it may not have been actually put into use. by section 27 of act 101 of 1956 the provision has been amended and clause (a) of sub-para, (1) of para. xvii has been worded as follows:the original cost of fixed assets available for use ..... be capable of use before their original cost could be taken into account in the computation of the capital base. it is true that this amendment does not apply to the present case but the amendment, in our opinion, has simply clarified the intention of the law as it previously was. in other words, if the asset in question had ..... itself found earlier, namely, that the petitioner was claiming the remuneration aforesaid not on the basis of any managing agency agreement but in conformity with the provisions of the act; and the word 'bhatia' was an omnibus expression which should be held to cover, according to the case of the petitioner, whatever managing agency remuneration was payable under .....

Krishna Kumar Rawat and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2007)210CTR(Raj)553; RLW2007(4)Raj3133

..... rates notified by the government for registration of the conveyance deeds which have since received legislative recognition in newly inserted provision of section 50c of the it act. the learned single judge has thus proceeded to pass his judgment on the basis of presumptions and surmises, the impugned judgment is therefore suffering from ..... of pre-emptive purchase were erroneous, irrational or irrelevant. it was further held that on account of absence of the provision for an appeal under the it act, judicial scrutiny in respect of exercise of power under chapter xx-c also extends to a scrutiny whether the order is erroneous, irrational or based on ..... argue that since the parliament has inserted section 50c in the it act, the legislative recognition should be read in that provision as to the sanctity of the rates notified for such registration purposes, even if such rates were notified earlier than the aforesaid amendment. section 50c inter alia provides that where the consideration received .....

Murarilal Ahuja and Sons Vs. the Board of Revenue and ors.

Court : Rajasthan

Reported in : [1986]61STC393(Raj); 1985(2)WLN255

..... mills' case [1980] 45 stc 345 the question that was referred to in that case to this court was whether after the amendment of section 5 of the rajasthan sales tax act by section 6 of the rajasthan amending act (act no. 13 of 1964) sales tax could be levied by the state of rajasthan on goods sold by the petitioner during the period ..... set aside the order dated 27th august, 1980, of the board and direct the sales tax appellate tribunal, ajmer, constituted under section 2-a of the act as inserted by section 2 of the amendment act to redetermine the revision and decide the question of levy of penalty and its quantum, if necessary, in accordance with law, keeping in view the observations ..... to the board for making reference is to be treated as a revision and is to be disposed of under section 15 of the act as substituted by the amendment act. a revision under section 15 of the act lies only on questions of law.3. we have heard the learned counsel for the petitioner as well as the learned (sic).4. .....

Commissioner of Income-tax Vs. Rajasthan Financial Corporation (No. 2)

Court : Rajasthan

Reported in : [1998]229ITR252(Raj)

..... (mp) and the decision given in the case of karnataka state financial corporation v. cit 0043/1985 : [1988]174itr206(kar) was not followed.13. by the amendment by the finance act, 1985, the words 'computed before making any deduction under this clause and chapter vi-a' were substituted for the words 'computed before making any deduction under chapter ..... the assessee ?'2. the questions relate to the interpretation of the provisions of clause (viii) of sub-section (1) of section 36 of the income-tax act for computing the income under the head 'profits and gains of business and profession'. the said clause during the year under assessment read as under ;'in respect of ..... vi-a'. this amendment was brought into force with effect from april 1, 1985, and was applicable to the assessment year 1985-86.14. the .....

Additional Commissioner of Income-tax Vs. Surana and Company

Court : Rajasthan

Reported in : (1984)40CTR(Raj)68; [1985]151ITR775(Raj)

..... by him before the issue of demand notice has now been rendered a matter of academic interest only on account of the subsequent amendments made in the provisions of section 271(1)(a)(i) by the direct taxes (amendment) act, 1974 with retrospective effect. it appears that after the decision of their lordships of the supreme court in vegetable products' case : [ ..... of the assessed tax' in place of the expression 'two per cent. of the tax', which earlier occurred in the aforesaid provision. the explanation which was added by the amending act of 1974 made the position still clearer, as 'assessed tax' was defined in the explanation as the gross tax assessed under the ..... ) have been brought into force with retrospective effect from april 1, 1962, the cancellation of the penalty by the tribunal cannot be upheld. in view of the amended provisions of the act, the amount of penalty which was determined by the ito, on the basis that the assessee had failed to file the return of its total income within the .....

Rakesh Kumar Gangwal Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : RLW2008(4)Raj3568

..... however in communication dated 17/10/2000 addressed to the petitioner has rejected objection of the petitioner.5. learned counsel for the respondent however cited amendment in section 148 of finance act, 2006 w.e.f. 1/10/1991 and argued that in such a case where a notice furnishing additional information was served after the expiry ..... section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or re-computation as specified in sub-section ..... section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in .....

Krishi Upaj Mandi Samiti Vs. Swarn Singh and ors.

Court : Rajasthan

Reported in : 2002(2)WLN193

..... the acquisition proceedings in respect of land in question stood lapsed as the award was not passed within the period prescribed under the act of 1894 as amended by the amending act of 1984 and the rajasthan amending act of 1987.8. the plea of the krishi upaj mandi, the present appellant, was that since there was an interim order ..... proceedings for the acquisition of the land shall lapse:provided that in a case where the said declaration has been published before the commencement of the land acquisition (amendment) act, 1984, the award shall be made within a period of two years from such commencement.explanation.--in computing the period of two years referred to in this ..... proviso postulated that in cases where declaration under section 6 has been made prior to the commencement of the land acquisition (amendment) act, 1984 and award has not been made before the commencement of the act of 1984, the award shall be made within a period of two years from the date of such commencement else the .....

State of Raj. and ors Vs. Rakesh Goyal and ors

Court : Rajasthan Jodhpur

..... that the statutory right of the writ-petitioners could not have been denied merely on the count that some proposal for amendment in the rules was under consideration and hence, allowed the writ petition holding the writ- petitioners entitled to be fixed in the pay scale prescribed for the post ..... rs. 9,000/-. in the impugned order dated 13.05.2013, the learned single judge took note of the submissions on the part of the appellants that an amendment to the rules of 2010 was under consideration and, therefore, the impugned changed in the fixation of pay was made. the learned single judge was of the opinion ..... days spent in obtaining copy; and on that basis, carried out computation and found this appeal time-barred by 184 days. an application under section 5 of the limitation act, seeking condonation of delay, has been filed by the appellants. having regard to the circumstances, it appears appropriate to reproduce the 3 d.b. civil special appeal (writ .....

Commissioner of Income-tax Vs. Rajasthan Industries Ltd.

Court : Rajasthan

Reported in : [1970]76ITR212(Raj)

..... referred for the opinion of the court:'whether, on the facts and in the circumstances of the case, the orders passed under section 23a of the income-tax act, 1922, as it stood after its amendment by the finance act, 1955, were orders of assessment and, therefore, subject to limitation prescribed under section 34(3) of the income-tax ..... act, 1922?'2. in our opinion, the question must be answered in the negative as it is concluded by the decision of their lordships of the supreme court in ..... of liability under section 23a and that the order which contemplates computation of the amount of tax payable is not an order of assessment within the meaning of the act; nor does prescribing of procedure for determining and imposing tax liability make it an order of assessment.3. learned counsel for the assessee has tried to obviate the .....

Commercial Taxes Officer Vs. Nalwaya Minerals and Motor Parts

Court : Rajasthan

Reported in : [1990]79STC113(Raj)

..... contended that section 12 has been added in the explanation of section 11-b by the rajasthan sales tax (amendment) act, 1987, w.e.f. april 1, 1987 and it (act no. 7 of 1987) is clarificatory in nature.4. in reply, it has been contended by the learned ..... effect from april 1, 1987. in a taxing act one has to look merely at what it is clearly said. there is no ..... by or under the provisions of this act until the date of quantification.'section 12 does not find mention in it. for the first time, it has been added by section 10 of the rajasthan sales tax (amendment) act, 1987 (rajasthan act no. 7 of 1987), with ..... , there is consistent view of the tribunal that the interest cannot be charged in reassessment proceedings under section 12 of the state act. the tribunal, in the case of abdul karim, stone contractor v. commercial taxes officer reported in (1986) rtc 251, .....