Court : Rajasthan
Reported in : [2003]130STC160(Raj); 2003(1)WLC665; 2003(2)WLN523
..... finance department notification no. f.5(40)fdrt/63-2, dated march 23, 1963 (s. no. 53), as amended from time to time, the state government hereby directs that with immediate effect the tax payable under section 5 of the act on the sale of goods manufactured in rajasthan by any manufacturer holding a certificate of registration under the ..... form s.t. 17 prescribed under the rules is obtained by such manufacturer from such registered dealer.'3. the state government by another notification dated 20th november, 1991 amended the said notification by adding the explanation to the effect that a dealer who has been granted exemption from tax or deferment of tax under the incentive/ deferment ..... the incentive/deferment schemes, shall not be entitled to shift the liability to pay tax under this notification. [no. f.4(90) fd/gr. iv/91-62]' the said amendment was deleted by notification dated march 27, 1995. the notification of deletion is extracted as follows ; .'s. no. 975 :f,4(ll)fd/gr. iv / 95-96 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2003Raj124; 2003(1)WLC645; 2003(1)WLN537
..... germane to the controversy, it will be apposite to refer to the relevant provisions of the act of 1951. section 4 of the act of 1951 is the charging section for imposition of road tax. the relevant part of section 4, as amended by the rajasthan finance act, 2000 is extracted as follows : '4. imposition of tax.-- (1) save as otherwise ..... provided by this act or by the rules made thereunder or any other law for the time being in force, there shall be levied ..... name of the person succeeding to the possession of the motor vehicle owing to the death of the registered owner of the motor vehicle.' the said proviso was further amended vide notification dated 31-3-2000 with effect from 1-4-2000, which is extracted as follows : 'provided that on every transfer of ownership of the motor vehicles .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(2)WLC199; 2003(2)WLN75
..... of record attracting the provision of rule 38 i.e. rectification of an error. it was also found that the impugned order of re-assessment cannot be described as an amendment under sub-rules (ii) and (iii) of rule 38. the hon'ble chairman also noticed the fact that the s.l.p. filed by the department against the impugned order ..... this rule shall be made after the expiry of four years from the date of the order sought to be amended.16. thus, it is evident from the scheme of the act and the rules that an owner of the stage carriage is liable to pay monthly tax under section 4-b. in case he fails to submit the return within the ..... under section 8-a. the learned judicial member made reference to section 23 of the rajasthan general clauses act, 1955, wherein it has been laid down that the power to make or issue orders, rules, regulations, schemes etc. includes the power to add to, amend, vary, rescind such orders etc. thus, he allowed the application filed by the department. the review application .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)179CTR(Raj)196; [2003]259ITR686(Raj)
..... further directed the appellant to make necessary corrections in the appeal challenging the order dated december 22, 1999 (annexure 4). the appellant filed miscellaneous application for amendment/correction in appeal in compliance of the order dated october 21, 2002, aforestated. in this application, the prayer is made that the appeal may be treated ..... top of the application.8. learned counsel for the appellant submitted that the tribunal has not considered the corresponding amendments which have been brought in section 278a of the act, 1961, by the finance (no. 2) act, 1991, with effect from october 1, 1991. learned counsel for the appellant urged that the tribunal has also ..... application and get the appeal of the assessee dismissed on this technical ground. accordingly, the application of the appellant filed under section 5 of the limitation act is allowed and the delay of ten days occurred in filing of the appeal is condoned. the application accordingly stands disposed of. an endorsement to .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(1)WLC528; 2003(2)WLN566
..... because otherwise the intentment of the legislature will be defeated and the class of the tenants, for whom the beneficial provisions were made by the ordinance and the amending act will stand deprived of them.16. in owners and parties interested in m.v. 'vali pero' v. fernandeo lapez and ors., : air1989sc2206 , the hon ..... however, if by holding them to be mandatory, serious general inconvenience is caused to innocent persons or general public, without very much furthering the object of the act, the same would be construed as directory.23. the real test to determine whether the provision is mandatory or directory is, if non-compliance with the ..... k. kangan, : [1976]1scr369 , the hon'ble supreme court considered the statutory provisions of the madras land acquisition rules with the provisions of the land acquisition act, wherein the issue arose as to whether giving notice to the person interested was mandatory. the court held that 'whether a provision is mandatory or directory, would, .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)178CTR(Raj)305
..... e. 1985-86, 1986-87, 1987-88, and 1988-89, were also completed. however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form ..... was not entitled to any exemption for the assessments from 1985 to 1989. he, however, revised the valuation of various properties. the tribunal also held that the amendment by the finance act, 1988, removing the levy of wealth-tax on stock-in-trade being in the realm of substantive law, does not have a retrospective operation. the tribunal ..... was included for computation of wealth-tax. in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the wealth tax act, 1988 (sicfinance act, 1988). as per circular no. 528, dated 16-12-1988, the proviso was brought on the statute with a view to removing the unintended .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]259ITR79(Raj); 2003(2)WLN515
..... .e., 1985-86, 1986-87, 1987-88 and 1988-89, were also completed. however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form part ..... was not entitled to any exemption for the assessments from 1985 to 1989. he, however, revised the valuation of various properties. the tribunal also held that the amendment by the finance act, 1988, removing the levy of wealth-tax on stock-in-trade being in the realm of substantive law, does not have a retrospective operation. the tribunal ..... thereto, which was included for computation of wealth-tax. in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the finance act, 1988. as per circular no. 528, dated december 16, 1988 (see ), the proviso was brought on the statute with a view to removing the .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(1)WLN528
..... decision of the supreme court on 23.1.1990.6. thereafter, the state government passed an act called the 'rajasthan municipalities amendment act no. 13 of 1990 by which section 104 of the rajasthan municipalities act 1959 was amended. the amendment was brought into effect by creating legal fiction that once the goods have entered the local limits of ..... by the three oil companies challenging the constitutional validity of sections 4, 5 and 6 of the rajasthan municipalities (second amendment) act no. 13 of 1990. in the alternative it was prayed that amended provisions be read down as not to include goods brought within the municipal limits for its ultimate use, consumption or sale ..... consequently to quash the demands raised by the respondent municipal council.9. since filing of this writ petition, the provision similar to the amendment in question under punjab municipalities act has been held to be ultra vires. the authority to levy tax in the nature of octroi duty flows from entry 52 of the .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(1)WLC269; 2003(1)WLN571
..... the case of m/s. builders association of india reported in 73 stc 370 has upheld the constitutional validity of 46th constitutional amendment act and in consequence to which the definition of 'sale' has been amended in the rst act but the apex court has held that the deemed sales are at par with normal sales. it is further held that if ..... in the goods takes place outside the state, the state would have no power to levy sales tax on such a transfer. it is further observed that 46th constitutional amendment does not deem an inter state sale to be an intra state sale. the apex court has reiterated the said principle in the case of m/s gannon and ..... finance corporation the lease rent was not taxable. however, in view of the pendency of the instant writ petitions for the earlier years a right has been reserved to act in accordance with the judgment in the instant petitions.9. consequently all the three writ petitions are allowed and the impugned notice are quashed and set aside. no order .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)77TTJ(NULL)169
..... scope and effect of the newly substituted provision with effect from 1-4-1989, section 147 by direct tax laws (amendment) act, 1989, and subsequently amended by direct tax laws (amendment) act, 1989, with effect from 1-4-1989, as also under sections 148 and 152 have been elaborated in the departmental circular no. 549, ..... power corporation ltd. v. cit : [1998]229itr383(sc) . the additional ground has been raised against levy of interest under section 234a and 234b of the act by the assessing officer. the learned authorised representative has contended that the charging of interest has been held as unsustainable in the cases of cit v. ranchi club ..... dated 31-10-1989, which inter alia provides for reopening of scrutiny and non-scrutiny assessments. therefore, the summary assessments can also be reopened under the amended .....
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