Court : Rajasthan
Reported in : RLW2003(3)Raj1865; 2002(5)WLC276; 2003WLC(Raj)UC454
..... thereof. (2) this section applies to- (a) any offence triable exclusively by the court of session or by the court of a special judge appointed under the criminal law amendment act, 1952 (46 of 1952); (b) any offence punishable with imprisonment which may extend to seven years or with a more severe sentence. (3) every magistrate who tenders ..... is triable exclusively by that court or if the magistrate taking cognizance is the chief judicial magistrate; (ii) to a court of special judge appointed under the criminal law amendment act, 1952 (46 of 1952), if the offence is triable exclusively by that court; (b) in any other case, make over the case to the chief judicial magistrate ..... of the accused in the case instead of approaching the special judge for such purpose. it was held that the magistrate had no power under the criminal law (amendment) act, 1952 to deal with such cases exclusively triable by the special judge. it was held in that case that in such a situation the magistrate had no power .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2003Raj18
..... material irregularity. that being so, the high court could not have invoked itsjurisdiction under section 115 of the civil procedure code.'7. section 115. c.p.c. underwent amendment vide amendment act no. 104 of 1976, which came into force w.e.f. 1-2-1977 whereby a proviso to section 115 was added. which provides that the high ..... judgments, i am of the considered opinion that the orders impugned do not suffer from any jurisdic-tional error. it cannot be said that the trial court acted with illegality or material irregularity. the order of the trial court is neither arbitrary nor perverse or capricious. the trial court had jurisdiction to make the orders ..... only in cases where the subordinate court has exercised a jurisdiction not vested in it by law or has failed to exercise a jurisdiction so vested, or has acted in the exercise of its jurisdiction illegally or with material irregularity that, the revisional jurisdiction of the high court can be properly invoked.6. in the managing director .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(4)Raj2342; 2003(1)WLC687
..... the shop in question was sought by the plaintiff-appellant on the ground of reasonable and bonafide necessary as envisaged under section 13 (1)(h) of the act of 1950.through amendment dated 15.11.1976, the plaintiff-appellant added para 4(a) in the plaint stating that the defendant-respondent used to deal in the business of manihari ..... , in case the shop in question was not vacated by the defendant- respondent, the plaintiff-appellant would be put to more hardship than the tenant-defendant-respondent.through amendment dated 30.3.1983, the plaintiff-appellant further added para 4(b) in the plaint stating that the father of the defendant-respondent died on 3.9.1982 and ..... (hereinafter referred to as 'the act of 1950'), was dismissed.2. it arises in the following circumstances:the plaintiff-appellant filed the suit on 18.11.1974, later-on the plaint was amended on 15.11.1976 through which para 4(a) was added and, thereafter, the plaint was further amended on 30.3.1983 by which another para 4( .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)177CTR(Raj)75; [2002]256ITR767(Raj)
..... at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the assessing officer.'4. the admitted facts are that in appeal ..... be decided, as the matter has been restored back to the tribunal to decide the grounds raised in the miscellaneous application under section 254(2) of the income-tax act, 1961.7. the tribunal is further directed to dispose of the miscellaneous application within three months from the date of receipt of this order.8. the appeal stands ..... i. t. a. no. 1122/ jp of 1994. thereafter, the miscellaneous application has been moved for rectification of the order under section 254(2) of the income-tax act, 1961. the application has been rejected by the tribunal holding that as to how the miscellaneous application can be allowed on december 24, 1999. as four years have expired, .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(4)WLC227; 2002(5)WLN713
..... from the aforesaid clauses that even if there is a right accrued under section 6 of the act, 1897, that had been taken away by the amendment act, 2002 in those cases where the appeals have not been admitted before the commencement of the amendment act, i.e. from 1.7.2002.12. thus, it is evident from the aforesaid ..... electricity board v. shanti lal r. desai : [1969]1scr580 , the hon'ble supreme court held that section 6 of the act, 1897 protects only the 'accrued rights' which have not specifically been taken away by the amended act and it also saves the previous operation of an enactment so repelled.in lalji raja & sons v. firm hansraj nathuram : [1971 ..... v. election officer : air1976ori1 . the case is required to be examined in view thereof.10. the amendment in section 102 of the code has been made by section 5 of the code of civil procedure (amendment) act, 2002, and the amended provisions read as under:section 102. no second appeal in certain cases.--no second appeal shall lie from any .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)77TTJ(NULL)63
..... 154 wherein the assessing officer has admitted the filing of estimate of advance tax by assessee. he has contended that the provision of section 214 was amended with effect from 1-4-1988, and the amended provision contained proviso which provided that any amount of advance tax paid before 31st march shall be treated as advance tax paid during the year. he ..... being for assessment year 1988-89.10. ground no. 1 disputes the order of additional commissioner (appeals) in directing the assessing officer to allow interest under section 214 of the act. the learned departmental representative of revenue has contended that the assessee did not furnish estimate/statement of advance tax but he paid advance tax during the financial year. he has .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(1)Raj396; 2003(4)WLC663
..... section 17(2)(iii) in cit v. kulandaivelu konar (4). this was so held even without any provision like clause (vi) as was inserted for the first time vide taxation amendment act of 1984 (act no. 67 of 1984) w.e.f. 1.4.5, which was never brought into operation as the same was omitted vide ..... .contentions:4. the grievance of the petitioners is with reference to the insertion of clause (vi) in section 17(2) with effect from 1.4.2002 by the finance act, 2001 and amendment in rule 3 of the income tax rules, 1962 vide notification dated 25.9.2001, which has been brought into force with effect from 1.4.2001.5. the ..... the persons entrusted with the implementation of the fiscal statute to fill in the details once the subject of levy has been specified clearly by the parent statute.impugned amendment 10. vide finance act. 2001 following clause (vi) has been inserted in sub-section (2) of section 17 after existing clause (v):'the value of any other fringe benefit or amenity as .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(1)WLN197
..... and effected by a registered document only. in the instant case, once it is self admitted case of the petitioner, referred to in the quoted para of the amended petition, so also as is wrung out from the pleadings apparent on the documents annexed to this petition, the impugned transfer allegedly made orally, having not been ..... backed by a registered document, cannot be set at naught by the petitioner on account of the bar contained under section 53-a of the transfer of property act and further on account of adverse possession commenced. the transfer was made in 1958 by actually accepting money and transferring possession. thus looked from any point of ..... unencumbered land in his possession and he cannot be permitted to surrender encumbered land while retaining unencumbered land, otherwise any other interpretation would defeat the object of the act 1973 so also scheme of section 21 with rule 17 of the rules 1973.8. before dwelling upon the fateful question remanded by the apex court, i must .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(2)Raj1118
..... 82, published in rajasthan gazette dt. 10-6-82 proposing to constitute certain areas as jamwa ramgarhwildlife sanctuary. as analysed above, on 2-10-91 when amendment act, 1991 amending provisions of wildlife act came into force, obviously no proceeding under sections 19 to 25 (both inclusive) was pending. after having issued notification on 31-5-82, for the ..... declared that where any proceeding under any provision of sections 19 to 25 (both inclusive) is pending on the date of commencement of the wildlife (protection) (amendment) act, 1991 any reserve forest or a part of territorial waters comprised within a sanctuary declared under section 18 to be a sanctuary before the date of such commencement ..... issued on 31-5-82 but the procedure with regard thereto as envisaged under sections 19 to 25 has not commenced nor was it pending when the amendment act, 1991 came into force, inasmuch as proclamation under section 21 in regard to notification dt. 31-5-82 under section 18, was issued on 15-11 .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]258ITR645(Raj)
..... due. the relevant assessment years are 1979-80 and 1980-81. the original provisions of section 41(2), relevant part of it as it stood prior to its amendment by the finance (no. 2) act of 1980, with effect from april 1, 1981, and governs the present case, reads as under :'41. (2) where any building, machinery, plant or furniture ..... each case of 24 'coca-cola/'fanta' bottles thus destroyed in the presence of our appointee, and up to the maximum quantity calculated under the pro-rata plan (as amended in para. 4 above) the corporation will pay to the bottler the sum of ten rupees less any tax or other levy which may be applicable to the transaction in ..... to tax, on the ground that the cost of bottles, which were plant of the assessee had earlier been subjected to deductions under the provisions of the income-tax act while computing taxable income of such earlier years.6. according to the assessing officer, the aforesaid amount received by the assessee was the amount paid to him in respect .....
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