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Commissioner of Income Tax Vs. Smt. Sunita Mansinghka

Court : Rajasthan

Reported in : (2005)195CTR(Raj)243

..... whether the question of going outside the material which has come in possession of the ao during the search or as a result of production of documents or acts under section 132(1) or whether the ao could make regular enquiry for collecting necessary material for block assessment, undoubtedly gives rise to the substantial question of law. ..... s taxable income the respondents say he can, and have referred us to sections 131(1)(d) and 133(6) of the act. section 131(1) of the act is in pari materia with section 37 of the wt act and section 133(6) of the act is substantially similar to section 38 of the wealth-tax. on parity of our earlier reasoning, the ..... fair market value of a capital asset in connection with the computation of capital gains, it incorporates several provisions relating to a valuation officer in the wt act..........clearly this section in terms can have no application to the assessee's case. but can the ao otherwise make a reference to a valuation officer for generally computing .....

State of Rajasthan and ors. Vs. Smt. Gayatri Devi and ors.

Court : Rajasthan

Reported in : AIR1980Raj193

..... and distributing the same to the landless and other persons. this was attempted to be brought about by promulgating the act.4. the scheme of the act in a nutshell is that by chapter ii of the act containing sections 3 to 5 every estate was made liable to the payment of land revenue to the government as from the ..... rajasthan gazette part iv-c ordinary dated august 13, 1964, which reads as under:--'in exercise of the powers conferred by section 7 of the rajasthan land reforms and acquisition of landowners' estates act, 1963 (rajasthan act 11 of 1964) the state government hereby appoints the 1st day of september, 1964 as the date for the acquisition and ..... high court and though the court dismissed the writ petition, it held that the provisions of section 11 of the act were invalid as they offended section 299(2) of the government of india act. subsequently the constitution (fourth amendment) act, 1955 included the u.p. act in the ninth schedule as item 15. the state of u.p. contended that the .....

Govinda and ors. Vs. Board of Revenue, Rajasthan

Court : Rajasthan

Reported in : AIR1954Raj141

..... the preamble indicatesthat the intention was merely to protect tenants from ejectment by landholders. 4. coming to the sections of the act, we find that section 1 gives the short title, extent, commencement and operation of the act. section 2 gives definitions. section 3 is important and provides that the provisions of this ordinance and of rules made thereunder shall have ..... but from the context it is clear that it only applies to decrees and orders for ejectment against tenants as denned in the act and to no others. this would be further clear from section 12 of the ordinance, which says that nothing in the ordinance shall apply to a trespasser, which term is also defined in the ..... part thereof in order to carry out the intention of the legislature. we have, therefore, to look at the scheme of the act and see whether it was the intention, of the legislature to restrict section 7(1) to ejectments by land-holders only, or whether the intention was what is conveyed by the very wide words used .....

Bhanwar Singh and ors. Vs. Rama and ors.

Court : Rajasthan

Reported in : AIR1950Raj8

..... , on the facts, there was no justification for such an order, even if the trial magistrate was authorized by the law to make such an interim order in proceedings under section 147, criminal p. c. the other ground mentioned by the learned district magistrate is also correct. in my opinion, he is quite right in saying that a magistrate, in whose ..... the district magistrate of nagaur that an order passed by a magistrate of parbatsar on 25th october 1943 be set aside.2. kama, sukha and jetha filed an application under section 147, criminal p. c., in the court of the magistrate in question on 18 th september 1948 and alleged that they had a right of way across the field of ..... , criminal p. c., are pending is not authorized by the law to pass such an order. the second proviso to sub-section (4) of section 145 of the code, on which the trial magistrate relied, does not authorize such an order.6. for the reasons stated above, i accept the reference and set aside the .....

Deodutt Sharma Vs. Zahoor Ahmed Zaid and ors.

Court : Rajasthan

Reported in : AIR1960Raj25

..... already reproduced above. learned counsel for the petitioner contends that the minister had no jurisdiction to pass this order or that in any case he acted in excess of his jurisdiction under this section and also that he had no right to appoint any enquiry officer in this connection. it is common ground, however, that in a ..... indeed inadvisable to attempt to define them exhaustively. in the aforesaid case it was held that an order passed by the state government under section 53-a of the c. p. and berar municipalities act (no. ii) of 1922 appointing an executive officer for a certain period with certain powers was a merely administrative order, and that ..... the collector to suspend the execution of any resolution or order of the committee or prohibit the doing of any act which is being done or about to be done under certain circumstances mentioned in the section. section 239 further authorises the collector in cases of emergency to get certain things done which are necessary for the service .....

State of Rajasthan Vs. Tarachand

Court : Rajasthan

Reported in : AIR1958Raj108; 1958CriLJ692

..... by the district superintendent of police, jaipur, certain premises were searched on 5th may, 1956 by sri jaisingh sub-inspector, incharge of the police station, kotwali, jaipur, under section 5 of the gambling act and tarachand was arrested and certain instruments of gambling found on the premises were taken possession of by the police. tarachand was produced before the magistrate by sri ..... to be set aside in this appeal.4. mr. mathur has appeared for the accused and he has contended that a case under sections 3 and 4 of the gambling act is a cognizable one and the procedure of section 173, cr. p. c- governs it. he has placed his reliance on the authority of in re, nagarmal jankiram, air 1941 nag ..... , cr. p. c.3. in this appeal it has been urged on behalf of the state that a case under sections 3 and 4 of the gambling act cannot be regarded as a cognizable one and the provisions of section 173, cr. p. c., do not apply to such a case. it is also urged that there being no obligation on the .....

Vichitra Banwarilal Meena Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : AIR1982Raj297; 1982()WLN294

..... c. j. who delivered the majority judgment on behalf of himself, bhagwati and krishna iyer, jj, declared the urban land (ceiling and regulation) act, 1976, valid except section 27 (1) of the act. a.p. sen, j. who delivered his separate judgment, said that a legislation which directly runs counter to the directive principles of state policy ..... sc 1789) (supra), a constitution bench of five judges was constituted. chandrachud. c.j., and gupta, untwalia and kailasam. jj. held that section 4 of the constitution 42nd amendment act was bevond the amending power of parliament and was void, since it damaged the basic and essential features of the constitution and destroyed its basic ..... rests. he, therefore, concluded that theprovisions of sub-sees. (1), (2) and (3) of section 23 of the impugned act and the opening words 'subject to the provisions of sub-sections (1), (2) and (3)' in section 23 (4) were the very antithesis of the idea of a welfare state based on social and economic justice .....

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : [2006]146STC310(Raj)

..... v. m. rayappa gounder reported in : air1971sc231 it was held that, 'we do not propose to go into that question as in our opinion section 7 of the act is invalid in so far as it attempts to validate invalid assessments without removing the basis of its invalidity'. sometimes this is done by re-enacting retrospectively ..... full in 1996 itself has not been disputed by the respondent department. it was then submitted that the consideration of this court with reference to section 56(1) of the act of 94 read with rule 35 of the rules, 1995 that it was incumbent upon the assessing authority to pass a comprehensive order for assessment ..... 2001, the petitioner-company submitted a representation and thereafter on march 13, 2001, the assistant commissioner (special circle), rajasthan, under section 53 of the act of 94 read with section 9 of the central sales tax act, 1956 required the petitioner-company to deposit the aforesaid amount of rs. 13,79,572, failing which proceedings for attachment and recovery .....

M/S Alpha (India ) and ors. Vs. Union of India and ors.

Court : Rajasthan Jaipur

..... 35 of the said judgment deal with the aforesaid issue, thus are quoted hereunder for ready reference:-20. in this connection it may be noticed that section 11-b of the act was invoked even at the show-cause stage. therefore, it cannot be said that any provision has been invoked in the midst of any pending ..... of natural justice or if ex-parte orders are passed, then to say that objections thereupon would amount to post-decisional hearing. second proviso to section 11 of the sebi act provides adequate safeguards for adhering to the principles of natural justice, which otherwise is a case herein also. in the case of tulsiram patel (supra ..... investors. few petitioners herein failed to raise their objections before the board within the stipulated period and straightway approached this court. second proviso to section 11(4) of the sebi act does not eliminate principles of natural justice, rather it provides for an opportunity of hearing to the intermediaries or persons concerned. in the light .....

State of Rajasthan and anr. Vs. Ratanlal Sogani

Court : Rajasthan

Reported in : AIR1971Raj142; 1969()WLN339

..... was overruled and the learned chief justice observed that:'it is true that the plaintiff had to perform statutory duties and that he had statutory powers under sections 40 and 41 of act ix of 1879. it does not, however, necessarily follow that the plaintiff was not holding a civil post under the state government within the meaning of ..... held under a separate engagement for the payment of land revenue: no doubt when once a proprietor is made a ward, all his property is, under section 16 (1) of the act, put under the superintendence of the court of wards, but the original assumption of wardship is only possible in the case of proprietors or land-owners paving ..... was further observed that:'that the collection of land revenue is an important consideration is apparent both from the objects aimed at and from the fact that by section 4 of the act, the board of revenue is made the court o wards for the united provinces. indeed, in earlier schemes in respect of the disqualification of proprietors the .....