Court : Rajasthan
Decided on : Dec-06-1973
Reported in : 1973(6)WLN885
..... nothing to do with the judicial or quasi-judicial functions of the concerned income tax authorities.13. in case an assesses has preferred an appeal under section 246 of 'the act', the income tax authority as long as such appeal remains undisposed of has discretion to treat the assessee as not being in default in respect of the ..... upon by mr. mathur is based upon the assurance given in parliament by the then deputy prime minister. thus according to the supreme court authority (2) the instructions under section 119 of 'the act' have binding force. this view was followed in dr. t.p. kapadia v. cit, mysore : [1973]87itr511(kar) 11. the authority (1) relied upon ..... for the said three years can be treated to be in abeyance because of this instruction.7. the instruction relied upon by mr. mathur was issued under section 119 of 'the act', the relevant portion of which reads as follows:119. instructions to subordinate authorities:(1) the baord may, from time to time, issue such orders, instructions .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-14-1973
Reported in : 1973(6)WLN967
..... thing attached to the earth.in this connection learned counsel for the appellant has further invited my attention to the definition of the word 'agriculture' contained in section 5(2) of the act.sections 5(2) 'agriculture' shall include horticulture;8. it has been argued on behalf of the appellant that as borne out from the lease deed ex 35 ..... whether the suit property falls within the perview of the term 'land' as defined in the rajasthan tenancy act (act no. 3 of 1955) (which will hereinafter be called the tenancy act). section 5(24) of the tenancy act defines 'land' as below:section 5(24): 'land' shall mean land which is let or held for agricultural purposes or for purposes subservient ..... him, & hold that the land in question is 'abadi land' and does not fall within the definition of the term 'land' as contained in section 5(24) of the tenancy act. in this view of the matter. i do notec any force in the appellant's contention that the suit is exclusively triable by revenue court and over .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-17-1973
Reported in : AIR1974Raj194; 1973()WLN994
..... pat 360, air 1956 orissa 186 and air 1960 ker 75. the latter view being in consonance with the definition of the word 'person' in clause (42) of section 3 of the general clauses act, is, in my opinion, correct one and the expression 'person' in order 30, rule 10, c, p. c. should be so construed as to include a limited ..... such circumstances, the lower courts should have exercised discretion in favour of the plaintiff and awarded interest on the amount of the price of the goods under section 61(2) of the sale of goods act. i therefore allow interest at the rate of six per cent per annum which i consider to be a reasonable rate of interest.the learned counsel ..... unpaid. it is contended by the learned counsel for the plaintiff that even in the absence of the contract the plaintiff is entitled to reasonable interest under section 61(2) of the sale of goods act, 1930. the supply in the present case had been effected upto 18-9-62 and in normal case the price of the goods ought to have .....
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