Court : Rajasthan
Decided on : Aug-25-1969
Reported in : [1970]76ITR43(Raj)
..... be questioned by the members of the assessee family, but that would not make such transfer as a revocable transfer or not an irrevocable transfer. in our opinion, section 4(1)(a)(iv) of the act has no application to the instant case.14. our answer to the question, therefore, is that the amount of rupees four lakhs together with the estimated interest thereon ..... this, that sum cannot be treated as their asset of such tangible value as may attract the provisions of section 3 of the act for the purpose of assessment of wealth-tax. learned counsel for the department has relied on section 4(1)(a)(iv) of the act. the relevant provision is as follows:'in computing the net wealth of an individual, there shall be included ..... or the partners of the firm or the members of the association individually. inclusive definition of 'income' has been given in section 2(6c) of the act. the case before us does not fall within the inclusive definition of income. in the instant case, the entire sum of rs. 4,00,000 had passed into the hands of other persons and they were earning income ..... ,000. even if the gifts are treated as void, it is not the assessee who has earned any income out of the amount of rs. 4,00,000. under the income-tax act, tax is leviable under section 3 on the total income of the previous year of every individual, hindu undivided family, company and local authority and of every firm or other .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-08-1969
Reported in : AIR1971Raj142; 1969()WLN339
..... 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 necessary provisions were contained in the land revenue acts themselves, and even in the present act the definition of proprietor is only reached by reference to ..... , of state. air 1940 pc 82, their lordships were dealing with the provisions of united provinces court of wards act (4 of 1912) and while examining the scheme of the court of wards act their lordships observed that:'the objection of disqualification under section 8 is no doubt threefold--it will protect persons incapable of managing their own affairs--it will prevent the splitting ..... 'mahal' and its meaning in the land revenue act from time to time in force. moreover though minors, certain females and lunatics--to take three of the classes mentioned in section 8 of the act--may require protection whether their propercy be in land or personally, it is to ..... be observed that under that section .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-09-1969
Reported in : 1969WLN37
..... limitation simply because one claim has been filed before a nyaya panchayat and the other before a regular court. on no ration al basis the benefit of section 4 to 24 of the indian limitation act can be denied to the plaintiff who instituted his suit in a nyaya panchayat and the nature of whose claim is similar to that of the other ..... two periods of limitation for a suit depending upon the forum. a plaintiff who institutes a suit in a nyaya panchayat would not get the benefit of sections 4 to 24 of the indian limitation act. 1964, while the benefit of these provisions will be available to another plaintiff instituting the suit in a regular court. the question therefore that arises is whether ..... the court of munsiff, section 44 did not cease to be operative because originally the suit was instituted before the nyaya panchayat. it may ..... the plaint was presented to the nyaya panchayat. it could be dismissed under section 3(1) only when it is held that it was instituted after the prescribed period and the plaintiff was not entitled to the benefit of the provisions contained in section 4 to 24 of the indian limitation act. it is contended that even when the suit has been registered in .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-11-1969
Reported in : AIR1970Raj265; 1969()WLN326
..... non-payment of the minimum wages fixed by the state government under the minimum wages act would be covered under the term 'deduction' under section 7 of the act this brings me to the consideration of the definition of the term 'wages' as given in the act. section 2(vi) of the act describes 'wages' as follows:' 'wages' means all remuneration (whether by way of salary, allowances ..... employment or of work done in such employment. this definition suggests that the authority under the act has the jurisdiction to decide what actually the terms of the contract between the parties were, that is to say, to determine the actual wages of the ..... implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes -14. from this definition of the term 'wages' the authority under the act could see only as to what was the remuneration under the terms of the contract of employment payable to a person employed in respect of his ..... which he could not put up his claim as being time-barred and now wants to get things which he could not have otherwise got under the minimum wages act,4. a reply has been filed on behalf of respondent no. 2 wherein it has been admitted by him that the employees of the petitioner on whose behalf the claim had .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-13-1969
Reported in : AIR1971Raj84; 1969()WLN519
..... of that revision application, was of the view that he could not interfere with the judgment of the trial court in the exercise of revision jurisdiction but he was definitely of opinion that-'grave injustice had been done to the applicants inasmuch as they had been deprived of their property without the authority of law under an ultra vires ..... article 226 of the constitution mainly on the ground that the learned senior civil judge while dismissing the petitioners' suit did not correctly appreciate the scope of section 9 of the specific relief act and has erroneously held that since the petitioners have been dispossessed under the orders of the secretary, mandi development board, hanumangarh, their dispossession should be taken ..... the auction purchasers. his contention, therefore, is that the possession of the disputed lands was transferred in due course of law and as such a suit under section 9 of the specific relief act was not maintainable.mr. agarwal further urged that the secretary, mandi development board, hanumangarh, was an agent of the government while discharging his duties under the ..... this writ petition the petitioners have impleaded, besides the defendants, the secretary, mandi development board. hanumangarh, the senior civil judge. ganganagar and the state of rajasthan, as respondents.4. the defendants-respondents have filed their reply to the writ application but the other respondents, except the state of rajasthan, who have been impleaded in this writ application, have not .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-16-1969
Reported in : 1969WLN206
..... 'premises' as contended for by the petitioner is the correct one, receives support from the definitions of the words 'landlord' and 'tenant' as occuring in the act. the 'landlord' is defined in section 2, clause 4 of the act to mean any person who for the time being is recovering the rent of any premises ..... , as a complete dwelling house the standard rent was therefore the rent at 25 section a week at which the house was first so let after september 1, 1939 in view of the definition contained under the act as a part of the building let separately. that decision was based solely on ..... it is argued on behalf of the landlord that the definition of 'premises' in the rajasthan act is different from the definition of 'premises under the west bengal act and therefore the calcutta decision is not applicable.'6. under the rajasthan premise? (control of rent and eviction) act, 1950 section 3(v) defines 'premises' as follows:'premises' ..... a building or any hut or part of a hut let separately and.... the 'words let separately' do not find place in the definition of premises under the rajasthan act.7. a similar question came up for decision before this court in r.b. bhag chand soni, v. kailashnath bhargava 1961 rlw ..... from the tenant thereof & includes any person who is entitled to bring a suit for such rent. the word 'tenant' is defined in section 2( .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-10-1969
Reported in : AIR1970Raj48; 1969()WLN111
..... having been granted by the sta could not be cancelled by the rta, a subordinate authority in view of the language of section 60 of the motor vehicles act (hereinafter called 'the act'); that the principles of natural justice have been violated firstly because the charge against the petitioner was in regard to shah-pura ..... has to meet.the nature of the case set out in the complaint, annexure ex. 2 is different from the finding given in the resolution ex. 4 and corrected in the tat's order ex. 6. the petitioner has been consistently and also repeatedly complaining that he should be told where his vehicle ..... in respect of two counts that the vehicle was plying (a) without permit and (b) other documents and from shahpura. the rta by its resolution ex. 4 found that the vehicle was plying in between shahpura and behror which is a nationalised route and for which the vehicle had no permit. the tat modified the ..... the offence was examined and the case was found to be correct.resolved, therefore, that the permit be and is hereby cancelled.announced.' this is ex. 4.17. this resolution suffers from certain errors apparent on the face of it. the first is that to the notice served by the rta a reply ..... produce him but no opportunity was afforded to him to do so. the allegation in the resolution that he had been given sufficient opportunity is factually erroneous.4. the tat and the rta respondents in this case filed a brief reply on the 12th february, 1964, without any affidavit and when the petitioner' .....
Tag this Judgment!Court : Rajasthan
Decided on : May-06-1969
Reported in : AIR1970Raj252; [1970]75ITR253(Raj); 1969()WLN365
..... the year of assessment is usually prepared only after the close of the previous year because before the close of the year, an assessee cannot say definitely the amount of profit and loss which has accrued to him during that year. the preparation of profit and loss account sometimes entails the valuation of ..... . there it raised one more point and that was that the business income of the assessee became taxable by the amendment of section 14 (3) of the act made by the finance act, 1960 and this amendment could not take away the vested right of the assessee exempting its business income from taxation till 1st ..... only says that the assessing authority is to see before allowing the development rebate that relevant entries as contemplated in the first proviso to section 10 (2) (vi-b) of the act are there before the rebate is allowed.10. in indian overseas rank's case : [1967]63itr733(mad) the assessee company claimed ..... laws which have prospective or retrospective effect and that the argument of the assessee that it was immune from taxation under section 14 (3) of the act before its amendment by the finance act, 1960 would not assist him because later on by an amendment that im-munity has been taken away and the ..... of the case, the assessee was entitled to a deduction on account of development rebate of rs. 13,239/- for the assessment year 1961-62 4. so far as the first question is concerned, we need not discuss the matter elaborate-ly as it is well settled law that the parliament is .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-26-1969
Reported in : 1969CriLJ1324; 1969()WLN87
..... enacted as follows:10. it would also be convenient here to examine some of the relevant provisions of the act to find out the object of the statute in making the provision. section 4 inter alia contains the definition of the words ''public' and 'religious' section 6 deals with the procedure to be followed before a person starts construction of any public religious building or ..... of public peace and tranquillity in respect of construction of such building. it has been laid down in the rules that on presentation of an application under section 5 or section 6 of the act the collector may consult the devasthan department and make enquiries from the local police officers or local authority or neighbours of the buildings as the case may be ..... suitably punished for having committed this offence. after recording the evidence of the parties the learned magistrate found that all the five accused had committed offence under section 6 read with section 11 of the act, and consequently he convicted them for the said offence and sentenced them to pay a fine of rs. 25/- each, and in default of payment of fine ..... arisen may be set out briefly as follows:-the station house officer, police station, malasisar, district jhunjhunu, filed a complaint against sardar khan and five others under section 6 read with section 11 of the act in the court of sub-divisional magistrate jhunjhunu on 7-5-1968 alleging that the accused bad constructed a mosque in village dabri, district jhunjhunu without first .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-17-1969
Reported in : 1969WLN193
..... can not, therefore, be said that the considerations which prevailed for holding that there was discrimination in enacting that portion of section 2(e) of that act are the same while enacting section 4(b) of the act. in our opinion section 4(b) of the act is not hit by article 14 of the constitution.25. having decided this point of law, we remand the cases for ..... may be called discriminatory under article 14 of the constitution.23. in nathudan v. state of rajasthan 1964 rlw 437 jagat narayan j. has taken the view that section 4(j) of the act which excluded any sum of money due to government by way of or towards payment of loan was hit by article 14 of the constitution. in this case, we ..... of, the opinion that the debt relief courts are courts and as they decide civil matters, they are civil courts.8. it is however, contended that section 113 civil procedure code can be applied only to a court to which the civil procedure code applies. reference in this ..... of section 3 mentions that debt relief courts are to be established by the state government notwithstanding anything contained in the rajasthan civil courts, ordinance, 1950. that ordinance refers to the establishment of regular civil; courts. these words were not necessary if the debt relief court were not courts and were mere tribunals. in view of the aforesaid provisions we are definitely .....
Tag this Judgment!