Court : Rajasthan
Reported in : 1986(1)WLN142
..... at from this view, the suit was within the pecuniary jurisdiction of the civil judge, udaipur and he could not have allowed the amendment so as to bring the suit within his own jurisdiction. he, accordingly, dismissed the plaintiff's application. hence the plaintiff has come ..... tjs fcdkc 20]000 cryk;k gs a^^3. this application was opposed by the defendants on the ground that the proposed amendment was not bonafide and was moved merely in order to retain the suit in the court of the district judge and avoid the ..... circumstances, the civil judge would not be able to grant a decree for the possession of the house. therefore, the plaintiff wants to amend the plaint by substituting the words.^ blfy, okn dh ekyh;r 20]000chl gtkj :ik;s fuf'pr djrk gww avksj okn u; ..... amendment and is ready to pay court fee on the sum of rs. 20,000/-.7. for the consideration of question whether the court fee in this case was payable on the sum of rs. 8,000/- or 12,000/- or 20,000/-, a reference to section 31 of the act .....
Tag this Judgment!Court : Rajasthan
Reported in : (1986)57CTR(Raj)107; [1986]160ITR887(Raj)
..... 29, 1971, took the following view :'after giving our utmost and prolonged consideration to the whole matter, we are of the opinion that the scheme of the amending finance (no. 2) act, 1971, clearly shows that the legislature has drawn a distinction between 'jewellery' and 'ornaments'. whether it was for the purpose of (sic) canvassed by the ..... . precious stones are not necessary ingredients to make a basis of jewellery. it has been held, in these cases, that under the retrospective amendment to section 5(1)(viii) of the act, gold ornaments not studded with precious stones are not exempted from wealth tax. there is nothing redundant or absurd in explanation 1 being retrospective. ..... in the computation of the net wealth of an assessee.after the above decision of the supreme court, the finance (no. 2) act, 1971, changed the position of law. section 5 of the act was amended to some extent and in sub-section (1), clause (viii), after the words 'articles intended for the personal or household use .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]166ITR325(Raj)
..... : [1981]129itr203(ap) .24. before the tribunal, vasantha's case : [1973]87itr17(mad) was cited. it may be stated that this decision was rendered prior to the amendment in section 2 of the act.25. learned counsel has laid considerable emphasis on the following observations made in addanki narayanappa v. bhaskara krishnappa : [1966]3scr400 :' the whole concept of partnership is to embark ..... other law for the time being in force, amend the order under this section in relation to any matter other than the matter which has been so considered and decided. '36. in state of madras v. madurai mills co. ltd. : [1967]1scr732 , while considering section 12(4) of the madras general sales tax act, 1939 (no. ix of 1939), and dealing with .....
Tag this Judgment!Court : Rajasthan
Reported in : (1986)54CTR(Raj)399; [1987]163ITR440(Raj)
..... proceedings, initiated by the income-tax officer, vide his notice dated january 20, 1971, would be governed by the provisions of section 274(2) of the income-tax act, 1961, as amended with effect from april 1, 1971 ?' (2) whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the ..... jurisdiction as well as time-limit for completion of assessment had the effect of extending the time limit in the cases of proceedings pending on the date of the amendment ? 15. whether the facts that the computation of assessable income and the preparation of the return which was entirely the duty of the accountant of thefirm which ..... adjustment of provision for bonus payable of the relevant year. on january 20, 1971, the income-tax officer made a reference under section 274 of the income-tax act, 1961, to the inspecting assistant commissioner. the grounds on which reference was made and recorded by the income-tax officer which were as follows :'in this case, .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]166ITR377(Raj)
..... may be, to be the full value of the consideration received or accruing as a result of such transfer and shall make the necessary amendment; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section ..... to the extent of the full value of consideration arising or received as a result thereof and shall make necessary amendment in the computation of tax upon the assessee under the provisions of section 154 of the income-tax act. but, as in the present case, the amount of enhanced compensation became payable to the assessee during the ..... as the case may be, computations made earlier shall be deemed to have been wrongly made and the income-tax officer shall, notwithstanding any-thing contained in this act, recompute in accordance with section 48 the capital gain arising from such transfer by taking the compensation or the consideration as enhanced or further enhanced, as the case .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1986(1)WLN350
..... of the tenant, for whose benefit the amending act was passed. in this view, it is obvious that the legislature could not have intended that the benefit of this beneficient measure should not be extended to tenants ..... second reason why the appellant's argument can not be accept.25. in juvabhai purshottam v. chhagan karsen : [1962]1scr568 , their lordships observed as under:moreover, the amending act being a piece of legislation meant for the protection of tenants, if there is any doubt about the meaning of sub-section (2a) that doubt be resolved in favour ..... evicted tenant, place him in possession of the premises.7. the ordinance was replaced by the amending act no. 14 of 1976. by section 11 of the amending act, it was provided that for section 15 of the principal act, the above quoted section as amended by the ordinance, shall be substituted.8. in the statement of objects and reasons, it .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]160ITR866(Raj)
..... the assessee was liable for imposition of penalty for the period from october 1, 1970, to october 25, 1971, under section 18(1)(a) of the wealth-tax act, as it was amended from april 1, 1969. on further appeal to the income-tax appellate tribunal, jaipur bench, jaipur, it was held that the penalty imposable upon the assessee for late ..... the assessment years prior to april 1, 1969, the provisions of section 18(1)(a) of the wealth-tax act, as they stood prior to april 1, 1969, would govern the quantification of penalty payable by the assessee and the amended provisions of section 18(1) which came into force with effect from april 1, 1969, could not affect the ..... and the question referred to us must be answered accordingly.5. we, therefore, hold that the tribunal was not justified in sustaining the penalty calculated on the basis of amended provisions of section 18(1) which came into force on april 1, 1969. on the other hand, the penalty should be calculated in the present case on the basis .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]160ITR504(Raj); 1985(2)WLN758
..... wrongly made and the income-tax officer may recompute the total income of the assessee for the previous year in which such liability was incurred and make the necessary amendment, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of ..... of payments not deductible in certain circumstances.--(1) the provisions of this section shall have effect notwithstanding anything to the contrary contained in any other provision of this act relating to the computation of income under the head ' profits and gains of business or profession'......(3) where the assessee incurs any expenditure in respect of which ..... the purchases of diesel worth rs. 14,026 recorded on july 4, 1970, was ' an expenditure ' within the meaning of section 40a(3) of the income-tax act, 1961 '2. the assessee-petitioner carries on business in petrol, diesel, kerosene, motor parts, etc., at banswara. the accounting year of the assessee-firm for the assessment .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]163ITR467(Raj)
..... . as regards the claim in respect of borrowed capital and debts, the income-tax authorities rejected the claim of the assessee in view of the amendment made by the finance act, 1980, with retrospective effect from april 1, 1972.3. the income-tax appellate tribunal concurred with the view taken by the income-tax officer ..... has been held that borrowed capital is excluded from computation of the capital employed for purpose of allowing relief under sub-section (1) of section 80j of the act. thus, the question of referring second question does not arise.7. as regards the third question, relating to expenditure incurred on training of engineers of the company ..... before the installation of the machinery or before the production started, was not admissible as the same was entertainment expenditure falling under section 37(2b) of the act as regards the training expenses, it was held by the departmental authorities that the training was imparted to the employees of the company in respect of maintenance .....
Tag this Judgment!