Court : Rajasthan
Decided on : Dec-11-2001
Reported in : 2002(4)WLN294
..... view taken by the sessions judge is a plausible view and as such the high court should not have altered the conviction of the appellants to one under section 302 i.p.c. we find no merit in the argument because the view taken by the sessions judge regarding the nature of the offence committed by the ..... the constitution of india. we see no merits in the arguments raised by the learned counsel for the appellant. the principles of natural justice have various facets and acting fairly is one of those facets. the principles of natural justice require that the persons, whose rights are being affected by any administrative decision, they should be given ..... action in the matter of appointing selling agent and the further action certainly included signing of agreement. whether it was justified or not for the federation to have acted under the instructions of respondent no. 4 is not relevant for determination of the question as to whether the petitioner had defaulted in signing the agreement. on the .....
Tag this Judgment!Court : Rajasthan
Decided on : May-18-2001
Reported in : 2001(4)WLN393
..... intendment would affect such pending proceedings. the process of selection under section 16-f of the act commencing from the stage of calling for applications for a post upto the ..... away the power of the director to make an appointment under section 16-f(4) of the act in the case of minority institutions. the amending act did not, however, provide expressly that the amendment in question would apply to pending proceedings under section 16-f of the act. nor do we find any words in it which by necessary ..... date on which the director becomes entitled to make a selection under section 16-f(4) (as it stood then) is an integrated one. at .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-17-2001
Reported in : (2002)77TTJ(NULL)352
..... set from rajpura dabri mines to vishakhapatnam. the assessing officer disallowed the same on the ground that there is no such concept as deferred revenue expenditure in the income tax act. the learned authorised representative submitted before the commissioner (appeals) that 1/3rd expenditure was claimed in each of the earlier two assessment years which was duly allowed by the assessing .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-11-2001
Reported in : RLW2003(3)Raj1901
..... ram had also received injuries in the incident and they were drenched with blood.14. it is trite that the onus which rests on an accused person under section 105 evidence act, to establish his plea of private defence is not as onerous as the unshifting burden, which lies on the prosecution to establish every ingredient of the offence with ..... aforementioned we allow the appeal and set aside the impugned judgment. we acquit the appellants mohan @ ram manohar, rajendra @ papuriya, tota ram and jai ram from the charges under sections 302, 302/34, 307, 307/34, 323, 323/34 and 342 ipc. appellant mohan @ ram manohar is in jail, he shall be set at liberty forthwith if not ..... 323, 325/34 ipc were framed. the accused denied the charges and claimed trial. the prosecution examined as many as 28 witnesses. accused mohan in his statement under section 313 cr.p.c. pleaded that he was not present at the site and way away on duty. whereas the other accused pleaded right of private defence and stated .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-09-2001
Reported in : RLW2003(3)Raj2036
..... which but for the proviso would be within that clause. it may ordinarily be presumed in construing a proviso that it was intended that the enacting part of the section would have included the subject-matter of the proviso. but the question is one of interpretation of the proviso, and there is no rule that the proviso must always ..... exceptions or qualifications to the main enactment but as saving clauses in which cases they will not be construed as controlled by the section. the saving clauses are seldom used to construe acts. these clauses are introduced into acts which repeal others, to safeguard rights which, but for the savings, would be lost. the effect of an excepting or a ..... has to be given effect to so as to avoid any inconsistency or repugnance and endeavor of court should be to avoid 'a head-on clash' between the principal section and its provisos, whenever it is possible to be so to construe a provision which appears to conflict, so that they harmonize. as a general rule, a proviso .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-16-2001
Reported in : (2002)77TTJ(NULL)344
..... . after detailed discussion at pp. 6 to 9 of the order it was held by the commissioner (appeals) that the rent of the guesthouse was an allowable expenditure under section 30 of the act.9. the learned authorised representative supported the order of the commissioner (appeals) and relied upon the following case laws as under :(1) cit v. chase bright steel ltd ..... pp. 2 and 3 of the order, the commissioner (appeals) on the basis of the decision in the earlier year had allowed the claim of the assessee under section 30 of the act as under :rs.(1)80 per cent of rs. 4,80,3403,84,272(2)rent of guest-house23,250 4,07,522 these expenses had been allowed on ..... of tamil nadu (supra) and cit v. gorelal dubey (supra), we hold that the royalty or cess or royalty is tax which falls under the prohibition provided in section 43b of the income tax act. therefore, the order of assessing officer is sustained and that of the commissioner (appeals) is reversed.13. ground no. 4 : disallowance of rs. 1,24,36,000 .....
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