Court : Rajasthan
Reported in : [2003]131STC176(Raj); 2003(1)WLN281
..... the state of rajasthan in exercise of powers conferred on it under section 15 of the rajasthan sales tax act, 1994 and section 8(5) of the central sales tax act, 1956 notified a consolidated scheme extending exemption from payment of tax for certain industrial units known as the rajasthan sales tax/central sales tax exemption scheme for industries, 1998 (hereinafter referred to ..... notified by the competent authority and municipal/uit limits of all cities/towns excluding,-- (i) the lands duly converted by the competent authority for industrial purposes, or(ii) the lands in the industrial areas developed by the state government or its corporations ; or(iii) the lands developed by co-operative sector or private sector in the industrial areas declared by the competent authority ..... the expression 'vested right' has been explained in black's law dictionary as under :vested rights : in constitutional law, rights which have so completely and definitely accrued to or settled in a person that they are not subject to be defeated or cancelled by the act of any other private person, and which it is right and equitable that the government should recognise and protect, as being lawful in themselves, and settled according to the then current rules ..... therefore, neither the petitioner was found to have a definite right of claiming exemption for specified period of five years under the second notification nor he had a right to claim exemption for a continued period ad infinitum under the first notification .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]131STC88(Raj); 2002(2)WLC106; 2001(3)WLN112
..... . (27), the hon'ble supreme court held that the sovereign dues have to be given preference over other charges for the reason that it requires money for the development of the state and such a principle is founded on the rule of necessity and public policy for the reason that it is essential that as a sovereign, the state should be able to discharge its primary governmental functions and in order to ..... act') read with section 8(5) of the central sales tax act, 1956 (for short, 'c.s.t. ..... . sick industrial companies (special provisions) act, 1985 and state financial corporation act, 1951, as in the said case the financial institution had claimed over-riding effect of provisionsof (he act, 1951, while the assessee claimed the over- riding effect of the 1985 act, providing relief for sick industries also being a special act ..... . section 149(2) of the act empowers the government to modify the recommendation of the corporation provided it does not involve any increase in the rate or rates of the levy or the extent thereof ..... . state industrial & investment corporation of maharashtra and anr ..... .' (vide municipal corporation for the city of pune v ..... . patna municipal corporation (51) and gulam yasin khan v ..... . similarly, in municipal corporation for the city of pune v ..... . national iron steel rolling corporation and ors ..... . in orissa state warehousing corporation v ..... . similar view has been reiterated by the hon'ble apex court in builders supply corporation v .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(3)WLC62
..... whether, fresh assessment is permissible under the law in respect of the land held by the previous owner who had exercised the option in terms of one time tax scheme prescribed by section 3(1b) of the rajasthan land and buildings tax act, 1984 (hereinafter referred to as 'the act') even though the certificate exempting the aforesaid land from the future tax liability had been issued by the competent officer of the department? ..... the land and building irrespective of the ownership and if there is any transfer or acquisition to another person the tax once assessed taking the valuation as on 1.4.1973 should be made applicable to the law section 3 is the charging section, which creates the liability of lax on the land and building and the said tax has to be recovered from the owner of such land and building at the rate mentioned in the ..... proposition is not seriously disputed by the learned advocate general appearing on behalf of the respondent and rightly so because the definition of owner under clause 2(10) of the act is an inclusive definition, which includes the person who for the time being receives or who would be entitled to receive rent thereof, if ..... the one tax tax; (b) that the land be valued by belting and development method or by capitalisation of rent; (c) that the value of subject land be taken on the basis of its assessment under the wealth tax act, 1957 whereunder the subject land had been valued in the hands of m/s. ..... court in municipal corporation of delhi vs. ..... corporation .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(4)WLC417; 2001(2)WLN297
..... (35), the hon'ble apex court explained the distinction between 'retrenchment and 'abandonment' from service, observing that termination contemplates an act on the part of the employer which puts an end to service to fall within the definition of the expression 'retrenchment' and in case the workman does not report for duty, it would amount to abandonment of service by the employee of his free will and the employer would have done nothing whatsoever, to put an ..... (vide punjab land development and reclamation corporation ltd. vs. ..... (62), jaipur development authority vs. ..... (27), gujaral stale road transport corporation & anr. vs. ..... ram kumar maan (64), m/s faridabad ct. ..... the requirement of natural justice must depend on the facts and circumstances of the case, the nature of the enquiry, the rules under which the tribunal is acting, the subjecl matter lo be dealt with, and so on so forth.'(47). ..... is devoid of any; merit for the reason that it is settled law that arlicle 14 of the constitution is not meant to perpetuate an illegality or give benefit of a wrong order, nor illegality once committed can be pleaded to legalise other illegal act. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(1)WLN97
..... development corporation ..... shrilekha vidyarthi (supra), the apex court has observed as under:- 'every such action may be informed by reason and if follows that an act un-informed by reason is arbitrary, the rule of law contemplates governance by law and not by humour, whim or caprice of the men to whom the governance ..... the state has the discretionary power to issue executive instructions, such discretion is coupled with the duty to act in a manner which will promote the object for which the power is conferred and also 'satisfy the mandatory ..... in pursuance of the criteria fixed by the government as per the circular dated 24.7.95 which had been issued in exercise of powers under rule 17(2) of the rajasthan panchayat samitis and zila parishads act, 1959 (for short, 'the act, 1959'), which provided the assessment of merit of the candidates on the basis of the marks secured in secondary + b.s.t.c. or b. ed. ..... in fact, validity of the action in such a case would depend whether the legislature, in the act itself, has imposed a condition of prior approval of the subordinate legislation or amendment thereto or it makes it clear that it will come into force ..... thus, it clearly stipulates that the rules may be made first and be enforced, it may be acted upon, but in case it is disapproved by the house or modified, after such disapproval or modification, the rules may not be applicable, or will apply in amended form as the case may be, but the ..... caste and weaker section welfare association ( ..... faridabad .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2001Raj184; 2001(4)WLC14; 2001(2)WLN536
..... are existing on the land is also conveyed with the lease as per the definition of conveyance and the stamp duty should be payable as a conveyance under article ..... 293 and other applicable provisions of the companies act, 1956 to take effective steps for selling, transferring or leasing out the bhilwara unit of the company to a separate existing company whose name shall be changed to bhilwara spinners private limited or such other ..... dated 24.1.83, and therefore, a duty on the instrument shall be chargeable as on conveyance of the said properly which includes the land, building standing therein and machinery embedded therein including development charges leviable which go to constitute the market value of the entire properly in question. ..... corporation of the city of belgaum (4) that when the condition precedent for filing an appeal is deposit of substantial portion of demand raised and about which no discretion vests in the authority for ..... within the meaning of section 2(10) read with sec. ..... sections 'transfer of property means an act by which a living person conveys property, in present or in future, to one or more other living persons or to himself, or to himself and one or more other living persons; and 'to transfer property' is to perform such act ..... in this section 'living person' includes a company or association or body of individuals, whether incorporated or not, but nothing herein contained shall affect any law for the time being in force relating to transfer of property to or .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC54(Raj)
..... of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth,'it is urged by the learned advocate-general that in view of the definition of tobacco, as has been assigned to it under the rajasthan sales tax act, cigarette is exempt from sales tax, in view of the notification dated august 12, 1980, issued under section 4(2) of the rajasthan sales tax act, 1954, which has been adopted under the rajasthan sales tax ..... in pursuance of the above recommendations of the commission, in the meeting of the national development council, held in december, 1956, it was agreed unanimously that sales tax levied in states, on mill-made textiles, tobacco, including manufactured tobacco and sugar, should be replaced by a surcharge on the central excise duties on these articles with the income derived ..... 1 scc 673, hansa corporation air 1981 sc 463 and bihar chamber of commerce [1996] 103 stc 1 (sc) ; (1996) 9 scc 136.40. ..... hansa corporation reported in air 1981 sc 463, wherein, after surveying all the judgments on the subject, the constitutional validity of the karnataka tax on entry of goods into local areas for consumption, use or sale therein act (27 of 1979), pari materia to act no. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000(2)WLN635
..... karnataka state small industries development corporation reported in : [1998]1scr919 does not advance the case of the petitioner. ..... in the said case, the writ petitioner addressed a letter to the governor of karnataka on behalf of the karnataka state small industries development corporation employees' welfare association in which he made serious allegation against the chairman of the corporation. ..... circumstances, besides, when total prohibition, whether for enforcement of a positive duty or for enforcement of a taboo are imposed, the citizens do not have any excuse for committing the prohibited act of omission or commission and what they develop is total repulsion vis-a-vis prohibited act or omission and such repulsion, produces hatred which necessarily bears an essential ingredient of irrationality and thereby eclipses and paralyses intellect and takes away the power to distinguish circumstances ..... normally full definition of every crime predicates a proposition expressly or by implication as to a state of mind; if the mental element of any conduct alleged to be a crime is absent in any given case, the crime so defined is not committed.the supreme court held that the offence punishable under section 7 of the essential commodities act, 1945, by a dealer, requires mens rea as the dealer is a person who carries on business of purchase and sale foodgrains and for the contravention of a prohibition to be an offence, mens rea .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000(2)WLC524
..... provisions of central sales tax act, 1956 and the central sales tax (kerala) rules, 1957, and held that as the provisions of section 8(4) of the act did not prescribe time limit, within which the declaration was to be filled-up by registered dealers, the same could not have been provided by rule 6 of the said rules, 1957, for the reason that the act did not confer power on ..... the government cannot be extended for fixing of such a limit as the rule-making power was held to be limited to what was stated in the provisions of section 27 of the act and those clauses did not empower the state government to prescribe the limit up to which the loans advanced by the money-lender would remain outstanding at any particular ..... framed the rules, 1955 and rule 73 earlier provided that revision by the chief controlling provisional authority may be entertained but no stay application would be entertained under section 56 of the act or under the rule unless it was accompanied by a bank guarantee for payment of the entire recoverable amount, or a satisfactory proof of the payment of fifty ..... state insurance corporation, air 1972 sc 1935 the apex court held that the provisions of section 96(1)(b) of the employees' state insurance act, 1948, did not confer the power on the government to prescribe by rules a period of limitation for claim under section 75 and rule 17 framed by the bombay government under section 75 of the act prescribing limitation was ultra vires of section 96(1)(b) being ..... development .....
Tag this Judgment!Court : Rajasthan
Reported in : [2000(86)FLR116]; (2000)IIILLJ1477Raj; 2000(2)WLC391
..... ' in fact, in the said case, the issues involved had been as to what was the meaning of the word 'employer' as given in section 2(g) of the act, 1970, and the court held that the definition of 'employer' suggests that an industry carried on by or under the authority of the government, which means either the industry carried on directly by the department of a government; such as the post & telegraph or the railways or one carried on by ..... for the production primarily of seeds of food grains, oil seeds, vegetables and fruits as well as studying of these crops in various parts of the country; to setup poultry, sheep, pigs and other cattle breeding farms; to undertake development, reclamation and improvement of lands, even the land belonging to private parties on payment or on full cost of these operation to carry on all or any of the business of farmers, producers, processors, exporters, packers and importers of ..... and in view of the above, this court held that as the petitioner farm was a limited company registered under the indian' companies act, 1956, it cannot be held to be an 'industry' directly run by the central government and, therefore, the rajasthan government was the 'appropriate government' for the purpose of ..... the state should be able to deal with the property transferred to the corporation by virtue of its control as if it deals with the property transferred to itself for the corporation or the corporation is only a conduit pipe itself to use the property as if it is .....
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