Court : Rajasthan
Reported in : RLW2004(4)Raj2424; [2006]144STC271(Raj); 2004(5)WLC331
..... to be germane for the present purposes. it was a case where the question arose about the penalty leviable under section 271(1)(a) of the income tax act, 1961 which provided penalty for delayed furnishing of return without reasonable cause, where there was an obligation to pay tax as was due as per return. considering the object ..... in common law.122. the decision in cit v. i.m. patel (31), is also relating to imposition of penalty under section 271(1)(a) of the income tax act, 1961, and follows the principle laid in gujarat travancore agency's case (supra).123. the decision in director of enforcement v. ms mctm cap. pvt. ltd. (31), has ..... demand which is compensatory in nature and demand which is penal in nature. the question arose in a case where quarry leases were granted on government land contrary to prohibition contained in rule 3-a of the karnataka minor mineral concession rules, which became subject matter of challenge under a public interest litigation. the writ petition was allowed .....
Tag this Judgment!Court : Rajasthan
Reported in : [2004]140TAXMAN465(Raj); 2004(3)WLC612
..... . 2 to 5 is not maintainable and transaction of sale in favour of defendant nos. 2 to 5 is barred by section 3 of the benami transaction (prohibition) act, 1988 (hereinafter referred to as the 'act').6. on the basis of the pleadings of the parties, following issues were framed.(1) vk;k oknh fo; leifk gsrq fo; vuqcu/k fnukafdr 8 tqykbz ..... in absence of fresh agreement ?3. whether decree for specific performance in favour of plaintiff nos. 2 to 5 is illegal 4. whether ex. 1 is a benami transaction prohibited by the act, 1988first point9. in a suit for specific performance, it is well settled that the plaintiff has to plead and prove that he was and is ready and willing to .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(4)Raj2632
..... no. 2 to 5 is not maintainable and transaction of sale in favour of defendant nos. 2 to 5 is barred by section 3 of the benami transactions (prohibition) act 1988 (for short the 'act').6. on the basis of the pleadings of the parties, following issues were framed.1 ^^vk;k oknh fo; leifr gsrq fo; vuqcu/kfnukafdr 8 tqykbz] 1989 ..... while consideration is to be paid by the plaintiff no. 1 and thus it is a benami transaction. it was also submitted that section 3 of the act 1988 prohibits benami transactions and section 4 prohibits the right to recover property held benami. he placed reliance upon jayadal poddar v. mst. bibi hazar and ors. (8), wherein it was held that to ..... absence of fresh agreement? 3. whether decree for specific performance in favour of plaintiffs nos. 2 to 5 is illegal? 4. whether ex.1 is a benami transaction prohibited by the act, 1988?' first point 9. in a suit for specific performance, it is well settled that the plaintiff has to plead and prove that he was and is ready and .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)
..... the question suggests, it relates to disallowance of claim of assessee for deduction of landscaping expenses as r&d; expenses allowable under section 35 of the it act, 1961 (for short the act). the amount of rs. 61,412 claimed under the head of r&d; expenses consists of two separate expenses. rs. 53,862 relates to landscaping ..... it has also been held that there is no fundamental right to do trade or business in intoxicants, the state, under its regulatory powers has the right to prohibit absolutely every form of activity in relation to intoxicants; its manufacture, storage, export, import, sale and possession, in all their manifestations, these rights are vested ..... bottling thereof, is an alcoholic liquor for human consumption is not a matter of contention.63. section 16 of the rajasthan excise act prohibits manufacture of any excisable article and also prohibits bottling of liquor for sale except under the authority and subject to the terms and conditions of a licence granted in that behalf .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(3)WLN167
..... criminal case no. 366/2001 arising out of fir no. 478/2000 of police station, pratapgarh under sections 498a & 406, ipc and under section 4 of the dowry prohibition act, 1961, pending in the court of additional chief judicial magistrate, pratapgarh, district chittorgarh, rajasthan be transferred to alwar/jaipur or any other place near to delhi in the state ..... any person in any court, the public prosecutor or assistant public prosecutor in charge of the case shall conduct the prosecution, and the pleader so instructed shall act therein under the directions of the public prosecutor or assistant public prosecutor and may, with the permission of the court, submit written arguments after the evidence is ..... for trial to a court of session; or(iv) that any particular case or appeal be transferred to and tried before itself.(2) the high court may act either on the report of the lower court, or on the application of a party interested, or on its own initiative:provided that no application shall lie .....
Tag this Judgment!Court : Rajasthan
Reported in : I(2004)DMC25; RLW2004(1)Raj14; 2003(3)WLC593
..... or relative shall be deemed to have caused her death.explanation-for the purposes of this sub-section 'dowry' shall have the same meaning as in section 2 of the dowry prohibition act, 1961 (28 of 1961).(1) whoever commits dowry death shall be punished with imprisonment for a term which shall not be less than seven years but which ..... may extend to imprisonment for life.)113b indian evidence act: presumption as to dowry death. when the question is whether a person has committed the dowry death of a ..... proved, then it would be deemed that the accused caused her death. the provisions of section 113b of the indian evidence act also makes a provision for presumption of causing such dowry death by the accused person. detailed and minute appreciation and discussion of evidence may be taken up at the appropriate stage after .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1755; 2002(5)WLN269
..... day. second proviso of section 9 reads that 'nothing in this section shall apply to the workmen governed by chapter v-b of the act of 1947.' therefore, the prohibition against regularisation of services wherever it is so permissible, remains unaffected in any organisation where more than 100 workmen are employed on an average ..... post in any class, category or grade, it ought to be made with the prior permission of competent authority. under section 5, the act also imposes a prohibition on creation of any post in any office of establishment relating to a public service without the previous sanction of the competent authority and secondly ..... a bonafide administrative exigency simplicitor or amounts to unfair labour practice on the part of the employer, inasmuch as claim to permanency under industrial disputes act directly emanates from prohibition against unfair labour practice adopted by the employer. (xi) in situation emerging from long spell of ad hoc or temporary or casual employment of .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(4)Raj2370; 2002(5)WLC218; 2002(5)WLN340
..... grant benefit of probation to the petitioner.31. consequently, this revision petition is partly allowed. the conviction of the petitioner under section 4/9 of the opium act is maintained, but instead of sentencing him at once to any imprisonment, i hereby direct that the petitioner may be released on probation of good conduct, provided ..... , who has reason to believe, from personal knowledge or from information given by any person and taken down in writing, that opium liable to confiscation under this act is kept or concealed in any building, vessel or enclosed place, may, between sunrise and sunset,-(a) enter into any such building, vessel or place;(b) ..... munsiff and judicial magistrate, desuri dated 16th july, 1987 passed in criminal original case no. 31/82 convicting the petitioner under section. 4/9 of the opium act and sentencing him to rigorous imprisonment for one year.2. heard mr. p.n. mohnani, learned counsel for the petitioner and mrs. chendra lekha, learned public prosecutor .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1681; 2002(5)WLN59
..... a view to prevent risk to human beings or animals and for matters connected therewith. 24. section 17 of the act prohibits of import and manufacture of certain insecticides enumerated therein and section 18 prohibits of sale etc. of certain insecticides mentioned in the section. section 20 make provisions for appointment of insecticides inspectors, ..... except under, and in accordance with the conditions of a licence issued for such purpose under this act. 13. section 18 of the act deals with the prohibition of sale etc. of certain insecticides, which reads as under: '18. prohibition of sale, etc. of certain insecticides.--(1) no person shall, himself or by any person on ..... shall to the extent so specified be exercised by the head of that institution. 12. section 17 of the act deals with the import and manufacture of certain insecticides, which reads as under:- '17. prohibition of import and manufacture of certain insecticides.- (1) no person shall, himself or by any person on his behalf .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(1)Raj240; 2002(4)WLN125
..... comes to the conclusion that the accused appellant has only committed the offence punishable under section 325 ipc, then he should be given the benefit of probation of offenders act, 1958. 4. on the other hand, the learned public prosecutor supported the impugned judgment and order dated 17.12.1987 passed by the learned sessions judge, bhilwara ..... is committed without premeditation in a sudden fight, in the heat of a passion upon a sudden quarrel and without the offender's having taken undue advantage or acted in a cruel or unusual manner. explanation - it is immaterial in such cases which party offers the provocation or commits the first assault.' 24.. to invoke ..... in the present case, when the findings of the learned sessions judge show that element of intention was missing and knowledge was there, in these circumstances, the act of the accused appellant would be covered by clause (4) of section 300 ipc and thus, the accused appellant should have been convicted under section 304 part ii .....
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