Court : Rajasthan
Decided on : Mar-02-2001
Reported in : 2003ACJ1061; 2001(2)WLN221
..... different places of his posting. that clearly goes to establish that the deceased being a young and graduate lady would not sit idle but she would definitely undertake the suitable job, for which, she was qualified. it is not the case of the respondents that the appointment letter ex. 1 has been ..... the deceased is so assessed, the monthly loss to the claimants would come to rs. 1,000/- per month.(13). the legislature inserted section 163a in motor vehicles act, 1988, whereby the compensation of structural formula basis is provided in second schedule wherein it has also been provided that notional income from compensation ..... susamma thomas (supra), u.p. state road transport corporation vs. trilok chandra (supra) and dr. k.r. tandon vs. mrs. om prakash and another (4). the appellant-claimants are entitled for interest at the rate of 12 per cent per annum from the date of application till realisation.(18). in the result, the ..... procured by the appellants after accident, since this appointment letter is dated 24th july 1990 which clearly stipulated with reference to application dated 4.7.90 that she was appointed on the post of manager at a fixed monthly salary of rs. 1,500/- and shewas to join duty by ..... against the respondents, claiming compensation under various heads for a sum of rs. 15,22,000/-. the case of the appellant claimants, is that on 4.9.1990 at about 1 p.m. while deceased seema along with her younger sister kum. asha were proceeding on luna moped no. rnq 1988, they .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-14-2001
Reported in : 2002(1)WLN655
..... be explanation furnished for the purpose of penalty proceedings also, then too by through discussion of entire available material the cit(a) has come to a definite finding that such explanation furnished by the assessee is 'false'. the tribunal was also in agreement with the same.24. in the light of brief ..... to invoke by specific mention to reach the conclusion envisaged by law once conditions mentioned in clause a or clause b of the explanation i to section 271(1)(c) are established.26. in these circumstances, the question whether specific notice of intention to invoke the explanation was necessary, in our ..... assessee, in aid of his appeal has contended that merely because for the purpose of assessment of income, a legal fiction has been created under section 69a to treat the unexplained cash found in the possession of the assessee by custom authorities, to be income of the assessee of the previous year ..... appellant has sought to challenge the order passed by the income tax appellant tribunal sustaining the levy of penalty under section 271(1)(c) of the income tax act, 1961 (for short 'the act of 1961') in respect of additions made in the income of the appellant as a result of cash found in ..... result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed.17. the provisions of the income tax act w.e.f. 1.4.76 relating to levy of penalty for concealment of income has been materially altered .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-02-2001
Reported in : (2002)172CTR(Raj)297
..... wholly and exclusively for the purpose of business and profession are allowable under section 37 of the act. section 38 to section 41 deals with certain provisions modulating specific deductions or additions of certain receipts in computing income under part d of the chapter iv. section 43 is, definition clause for that purposes and section 43a is specific provision relating to conversion rate of foreign exchange.all these ..... act provides that income-tax shall be charged at rate or rates enacted by central ..... act in accordance with and subject to provisions of the act in respect of his total income of the previous year ..... be invoked to the extent they are contrary to the provisions of section 44bb and cannot be pressed into service for computation of income.5. before considering the provisions of section 44bb it will be apposite to refer to relevant part of the scheme of the act of 1961.section 4 which is the charging section for levying tax on income of any person under the .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-16-2001
Reported in : [2001]251ITR644(Raj); 2001(2)WLN482
..... contended by the learned counsel that what is not a plant under sec. 32 of the act cannot also be a plant under sec. 32-a of the act. he also relied on the definition of 'plant' given in sec. 43(3) of the act and the interpretation of that provision by the supreme court in anand ..... :- (i) ..... (ii) ..... (c) ..... explanation :-..... (1) (a) ..... (b) ..... (c) ..... (2-c) ..... (3) ..... (4) ..... (5) .....(6) ..... (7) ..... (8) .....(8a) ..... (8b) ..... (8c) ..... (13). a perusal of the scheme of sec. 32-a of the act makes it abundantly clear that investment in anything which can be termed in generic sense as plant and machinery used for ..... s case holding a building where power generator set was installed was held to be a plant in c.i.t. vs. karnataka power corporation (4), following its earlier decision in b. venkatrao's case (supra) in which nursing home building was held to be plant and on that basis, ..... webster's new word dictionary). in that sense, land cannot depriciate. the other words to notice are 'such buildings'. we have noticed that in sub-cl. (iv) and (v), 'building' clearly means structures and does not include site.' the court also held in paras 7 and 8 that: 'one other consideration is ..... jodhpur, camp at udaipur were set aside to that extent and the appeal was partly allowed by the tribunal vide judgment dated 29.9.1994.(4). thereafter, the income tax appellate tribunal, jaipur bench, jaipur was of the opinion that findings recorded by it give rise to a question of .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-22-2001
Reported in : [2001]250ITR596(Raj); 2001(3)WLN188
..... of the assessee, the assessee evaded to respond to the complaints of the importer within a reasonable time for which six months time was sufficient as provided under section 80hhc(2)(a) of the act.5. coming to this conclusion, the focal point of the reason given by the commissioner is that as per the petitioner's own assertion the importer had ..... a power is deposited with a public officer for the purpose of being used for the benefit of persons who are specifically pointed out, and with regard to whom a definition is supplied by the legislature of the conditions upon which they are entitled to call for its exercise, that power ought to be exercised, and the court will require it ..... of income-tax whether the efforts made by the assessee were continuing and were in right earnest. in these circumstances, i am of the opinion that the impugned order, annexure 4, dated september 17, 1999, having not been founded on existing material and as the discretion has been exercised by ignoring the undisputed material which has been brought on record by ..... to be so exercised.31. as a result, the order dated september 17, 1999 (annexure 4), deserves to be quashed and is hereby quashed. since annexure 5 is solely based on annexure 4, so far as it relate to additions made in pursuance of an order under section 80hhc the same must also fall to ground.32. accordingly, this writ petition is allowed .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-08-2001
Reported in : [2002]125STC436(Raj); 2001(4)WLC202
..... (2) to industrial units going in for expansion or diversification and (3) to sick units.' (10). each of these units were defined in the definition clause 2. the new industrial unit was defined as under:'new industrial unit' means an industrial unit which commences production during the operative period of the new ..... turns, the mailer came up before the hon'ble supreme court at the instance of assessee. the court held that 'the object of section 15 of the act is to confer a benefit on an assessee for prompt payment of the tax.'(22). it may be noticed that the case before the ..... made available to new industrial unit which commenced commercial production on or after 5.3.87, but to industrial unit established on or after 1.4.85 but before commencement of incentive scheme 1987 the first time, 1985 dispensation itself gave certain concession to the industrial unit by enabling it to ..... extension of this benefit was not automatic, but it was left with the concerned industrial unit which has started commercial production on or after 1.4.85 and was entitled for interest free sales tax loan scheme under 1985 dispensation to opt for the benefit under the incenlive or deferment scheme ..... 17.3.1994 again decided to cancei the eligibility certificate as issued in favour of the two dealers and decision was again communicated on 6.4.94.(5). aggrieved with cancellation of their eligibility certificates, the respondents in each case filed separate writ petitions before this court which stood transferred .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-02-2001
Reported in : [2002]128STC155(Raj); 2002(1)WLC255; 2002(1)WLN8
..... its kind of the panchayat samiti, to claim status of new prestigious unit and therefore as the unit falls within the definition of 'a prestigious unit' it shall be governed by item no. 4 making it entitled to avail benefit at 75 per cent of the tax leviable to be imposed subject to other limits. ..... considered by slsc and application by medium scale and small-scale industry is considered by dlsc. for that purpose, respective scale has been defined in notes to section 2(k) as under :'2(k) 'screening committee for eligibility certificates'.--in order to avail the facility available under 'new incentive scheme' the applicant industrial ..... 1966]60itr392(sc) . approving the classic statement of rowlatt, j. in cape brandy syndicate v. inland revenue commissioners [1921] 1 kb 64 that in a taxing act one has to look merely at what is clearly said. there is no equity about a tax. there is no presumption as to a tax. nothing is to ..... to have been unintentional.39. lord mersey said in thompson v. goold & co. [1910] ac 409 :'it is a strong thing to read into an act of parliament words which are not there, and in the absence of clear necessity it is wrong thing to do.'40. principle underlying above rule in the context ..... from tax that is to say after subjecting to assessment the new industrial unit is not liable to pay sales tax whether under the state act or under the central act or the consignment tax to the extent the exemption is made available under column no. 3 in rate of tax. for example, on .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-21-2001
Reported in : RLW2003(4)Raj2568
..... a national commission for minorities and to provide for matters connected therewith or incidental thereto. the word 'minority' under section 2(c) has been defined as under :'2. definitions - in this act, unless the context otherwise requires' (a) .........(b) .........(c) 'minority', for the purposes of this act, means a community notified as such by the central government;(d) ......' 22. the scheme of this ..... in the preamble that india would be a sovereign and democratic republic which would secure to all its citizens justice, liberty and equality was implemented in parts iii and iv and other provisions of the constitution. these formed not only the essential features of the constitution, but also the fundamental conditions upon and the basis on which the various ..... ) part-i, third edition 1980 published by harishchandra director, u.p. hindi sansthan, lucknow, at the very outset, the meaning of word 'religion' has been given at page 4 to the effect that it is indicative of privileges of human being his duties and limitations.36. the learned single judge, in his judgment, has referred to certain quotations from ..... thereunder.26. the parliament has enacted: (i) the hindu adoptions and maintenance act, 1956 [see section 2(b)], (ii) the hindu marriage act, 1955 [see section 2(b)]. (in) the hindu minority and guardianship act, 1956 [see section 3(b)] and (iv). the hindu succession act, 1956 [see section 2(b)]. all these acts are applicable to any person who is a hindu by religion in any of .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-13-2001
Reported in : AIR2002Raj190; 2002(5)WLC90; 2002(4)WLN398
..... was to be granted in khushal singh, it could only be done by way of recognised modes under the transfer of property act and such transfers under section 17 of the registration act, 1908 is required to be compulsorily registered. this is an admitted fact that allotment letter in favour of khushal singh was not ..... of the property, such conditions are not valid. in the patta, there is no condition which acted as an embargo on the petitioner to acquire the plot by transfer. the petitioner has taken a definite stand on the basis of following points and asserts that he is not entitled to be treated in ..... the petitioner became absolute owner of the land and had acquired absolute rights. the patta was issued in the name of his excellency the governor of rajasthan.4. the society while allotting the land to khushal singh had prepared a map and in that map. various plots were marked and allotted to various persons ..... the respondent society had deposited the amount for sub-division of the land and for that, a receipt was issued by the respondent, marked as annex.4.3. it is claimed in the writ petition that by issuance of the patta in favour of khushal singh, khushal singh became the absolute owner of ..... no objection for its conversion and the prescribed authority after fulfilment of all the requirements converted agricultural and into urban land by the order dated 30-4-1988 in case no. 606/88. patta dated 2nd may, 1988 in favour of said khushal singh and the pre-requisite amount was deposited by .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-15-2001
Reported in : (2001)166CTR(Raj)383; [2001]251ITR587(Raj); 2001(4)WLC234; 2001(2)WLN507
..... the assessee, the amount of income of that source to which the deduction applies is to be computed in accordance with the provisions of this act before making any deduction in this chapter' (chapter via). thus, the definition of gross tolai.income u/s. 80b(5) envisages computation of gross total income for the purpose of chapter vl-a before making any ..... provisions for levy of . charges which also include the deductions permitted to be made for arriving at taxable income.(14). chapter 1-a deals with preliminary definition by defining various expression used in the act subject to the context of the issue.(15). chapter ii deals with the basis of charge for levying income tax and additional income tax and deals with ..... as seen above has to be computed without taking into provisions of chapter via, but after taking into account other provisions of act. whether under chapter iv or chapter vi. however the court was not dealing with interaction of the various sections contained in chapter via on the issue of deduction of any amount which is to be allowed under chapter via. thus ..... on the basis of such computed gross total income before any deduction under chapter via is adjusted.(27). the definition of the expression 'gross total profit' makes it imperative to compute the total income in accordance with the provisions of the act before making any deduction in chapter via which is required to be made in respect of such income included in .....
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