Court : Rajasthan
Reported in : [2003]259ITR126(Raj)
..... assessee, submits that since the appointment of the auditor is in the hands of the registrar, co-operative societies, under section 68 of the co-operative societies act, 1965, the assessee could not get its accounts audited without statutory audit done by the auditor appointed by the registrar, co-operative societies. he drew our attention ..... income-tax (appeals), the assessee submitted that the power to appoint the auditor is with the registrar, cooperative societies, under section 68 of the co-operative societies act, 1965, and unless the auditor is appointed by the registrar, co-operative societies, it was not possible for the assessee to get its accounts audited and that ..... the assessment years 1986-87 and 1988-89. the common issue involved in these appeals is with regard to penalty imposed under section 271b of the income-tax act, 1961, and therefore, the appeals are being decided by this common order.2. the appellant, rajasthan co-operative dairy federation ltd., is a co-operative .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1972Raj241; 1972()WLN23
..... true facts the guardian thought it prudent not to prosecute that suit. it was for the plaintiff to have proved by evidence that the guardian acted negligently and did not deliberately refrain from prosecuting the suit because he thought that it would not be successful.22. lastly it was contended on the basis ..... to prove negligence on his part. this argument cannot be accepted because badri prasad filed a written statement in which he controverted the assertion that the guardian acted negligently. he alleged in the written statement that because he got himself impleaded as a party to the previous suit and filed a written statement disclosing the ..... such release. (3) in appointing a guardian under this section, the court of wards shall be guided by the provisions of section 17 of the guardians and wards act, 1890. (4) every such appointment shall be notified to the district judge within whose jurisdiction, the estate or any portion thereof is situated. (5) every such .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994CriLJ759
..... this appeal may be summarised thus.2. in criminal case no. 768/83 -- state v. kishanlal and dilip nagar under section 16 read with section 7, prevention of food adulteration act of the court of the chief judicial magistrate, banswara, the appellant appeared as a prosecution witness and his statement was recorded. the accused were convicted. they filed an appeal in .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)IILLJ959Raj; RLW2003(2)Raj999; 2003(2)WLC485
..... counsel for the respondent corporation does not dispute that the corporation has not filed any reply to the application filed by the appellantworkman under section 17b of the act, 1947. thus the contents of this application stand uncontroverted by the corporation. this application is duly supported by the affidavit of the appellant workman. the averments ..... and the same has been challenged by the employer in the high court or the supreme court. however, grant of benefits under section 17b of the act, 1947 depend upon fulfillment of conditions to the satisfaction of the court as provided under this provision.19. we find sufficient merits and substance in the ..... and execution of the award aforestated has been stayed. the appellant, in the writ petition, submitted an application under section 17b of the industrial disputes act, 1947 (for short, the act, 1947') which came to be rejected under the order dated 18th of march, 2002. thus this special appeal.7. learned counsel for the appellant .....
Tag this Judgment!Court : Rajasthan
Reported in : [1998]233ITR588(Raj)
..... there is no material with the commissioner to justify that the money invested in the fdrs is of dr. tomar. apart from that, the bena'mi transactions (prohibition) act, 1988, further prohibits the benami transactions and now nobody can claim the ownership of the property against the person, in whose name the property stands. these fdrs are ..... and march 27, 1996. a contempt petition has also been filed by shri jayanti lal patel that in spite of stay of proceedings under section 263 of the act, the aforesaid assessment orders have been passed.5. mr. jain, learned counsel for the department, has submitted that regular assessment orders under section 143(3) have been ..... referred to. according :to the commissioner of income-tax, they should also be scrutinised by the officer before passing 'the order under section 132(5) of the act and finally, it is stated that in view of these facts, why appropriate directions should not be given for modification/cancellation/ amendment in the order passed under .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1968Raj282
..... question of leading evidence in connection with applications may arise at two stages. evidence may be required at the initial stage before the application can be entertained and acted upon. further, evidence may be necessary for the final disposal of the application. whatever may be the occasion for requiring evidence on affidavit it is necessary before ..... in section 90 (2) on the application of the procedure under the civil procedure code is that when the same subject-matter is covered both by a provision of the act or the rules and also of the civil procedure code, and there is a conflict between them, the former is to prevail over the latter. this limitation cannot operate ..... under section 83(1) proviso and rule 94 (a) should disclose the source of information. 4. in reply, the counsel for the peti-tioner contended that the act and the rules having made specific provisions relating to affidavit the applicability of order 19 rule 3. civil p. c. is ousted. the learned counsel emphasised the .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]115CompCas343(Raj); 2002(4)WLC609; 2003(2)WLN250
..... had filed a petition for winding up takshila hospital ltd. on the ground that it is just and equitable as envisaged under section 433(f) of the companies act, 1956, to wind up the company because of various alleged malpractices and misdeeds attributed to the management of the company. the petitioners are shareholders and contributories of ..... petition notwithstanding his prima facie conclusion it was desirable to see that if the petitioners choose to go before the company law board under section 397 of the act, the matter must be examined there in the first instance and thereafter parties may have resort to their remedies against that order. the right of the ..... purpose of the company court's jurisdiction to order appointment of a provisional liquidator, the court said by referring to sections 441(2) and 450 of the act that these provisions clearly establish that the court's jurisdiction is not postponed till the date set for hearing of the company petition after notice to the respondents .....
Tag this Judgment!Court : Rajasthan
Reported in : (1980)15CTR(Raj)23; [1980]122ITR567(Raj); 1980(13)WLN55
..... holding that the assessee had not concealed the profits on the sale of imported sets of cycle parts so as to attract penalty under section 271(1)(c) of the act.7. we, therefore, return the answer to the question in the negative, that is, in favour of the department. since the assessee has not appeared to contest the reference ..... that the assessee had not concealed the profits on the sale of sets of cycle parts so as to attract penalty under section 271(1)(c) of the income-tax act '5. from the undisputed facts stated above, it is amply clear that, according to the assessee himself, he had derived income from the sale of imported cycle part ..... refer the question of law arising out of its order, but the application was refused. thereupon, the commissioner filed an application before this court under section 256(2) of the act, on which this court directed the tribunal to state the case and refer the following question of law :' whether, on the facts and circumstances of this case, the tribunal .....
Tag this Judgment!Court : Rajasthan
Reported in : [1973]89ITR96(Raj)
..... at the time of his death the deceased person could not have disposed of the joint family properties on account of this legal fiction. section 39 of the estate duty act runs as follows : '39. valuation of interest in coparcenary property ceasing on death.- (1) the value of the benefit accruing or arising from the cesser of acoparcenary ..... by the deputy controller who held that as the deceased was the sole surviving coparcener the entire properties held by him passed on his death under section 5 of the act, he being competent to dispose of the entire properties at the time of his death. he accordingly levied estate duty on the whole of the estate. the accountable ..... leaving his widow, smt. dhani devi, who adopted jhavermal to her husband 11 days after his death. smt. dhani bai and jhavermal filed a return under the estate duty act in which they claimed that the deceased constituted a hindu undivided family along with his wife, smt. dhani bai, and in view of the adoption which she made 11 days .....
Tag this Judgment!Court : Rajasthan
Reported in : [1995]211ITR531(Raj)
..... finding which has been arrived at about the valuation of the property is a finding of fact for which no direction could be given under section 27(3) of the act to the income-tax appellate tribunal to refer the question.6. consequently, we find no merit in the reference applications. they are hereby dismissed. ..... v.k. singhal, j. 1. the wealth-tax commissioner has made the application under section 27(3) of the wealth-tax act, 1957 (hereinafter called as 'the act'), with the prayer that the following question which arises out of the order of the income-tax appellate tribunal is a question of law and, therefore, the tribunal should be .....
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