Court : Rajasthan
Decided on : Dec-16-1991
Reported in : 1(1992)ACC736
..... of the supreme court in union of india v. madan gopal kabra : [1954]25itr58(sc) at page 163 while examining the issue of applicability of finance act to the income earned before the commencement of the finance act. their lordships of the supreme court again observed in sree bank ltd. v. sarkar dutt roy and co. : [1965]3scr708 as under:it ..... could be said that even then the first sub-section would not have a retrospective operation but would only apply prospectively to a banking company being wound ..... . the claimants had made a claim for immediate award of rs. 25,000/- as compensation on the ground of 'no fault liability' as fixed by section 140 of the new act. this claim of the claimants was contested by the corporation on the ground that since accident has taken place on 19-5-89 before the commencement of .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-16-1991
Reported in : II(1992)ACC600; 1992ACJ843; AIR1992Raj61; 1992(1)WLC356; 1991WLN(UC)351
..... of the supreme court in union of india v. madan gopal kabra, air 1954 sc 158 at 163 while examining the issue of applicability of finance act to the income earned before the commencement of the finance act. their lordships of the supreme court again observed in sree bank ltd. v. sarkar dutt roy and co., air 1966 sc 1953 as under ..... at page 1957 :-- 'it could be said that even then the first sub-section would not have a retrospective operation but would only apply prospectively to a ..... into force. the claimants had made a claim for immediate award of rs. 25,000/-as compensation on the ground of 'no fault liability' as fixed by section 140 of the new act. this claim of the claimants was contested by the corporation on the ground that since accident has taken place on 19/5/89 before the commencement of the .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-22-1991
Reported in : II(1991)ACC620
..... no. s.o./10 dated march 11, 1982 (paper no. c 15/2) was issued by the state government under sub-section (5) of section 1 of the act to make applicable the provisions of the act to other establishments with effect from march 28,1982. he lastly contended that the petitioner's partner parasmal bansal p.w. 1 admitted ..... power since november, 1979 in marudhar industrial area, ii phase, basni, jodhpur. the petitioner-appellant filed a petition under section 75 of the act for quashing the demand of rs. 26,183.49p. with the allegations, in short, as follows. the non-petitioner-respondents issued a demand for the recovery of ..... order of the employees' state insurance court (civil judge), jodhpur dated may 17,1988 by which it has rejected the petition of the petitioner moved under section 75 of the act. the facts of the case giving rise to this appeal may be summarised thus.2. the petitioner firm carries on dying and printing business without using any .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-31-1991
Reported in : AIR1992Raj181; 1991(2)WLC196
..... definition is the substituted definition of the term 'tax' vide notification dated 1-10-1982. section 4 of 1951 act provides for imposition of tax on all motor vehicles kept for use in the state. section 4a which was inserted vide section 5 of the rajasthan finance act, 1986 which was published in the rajasthan gazette extraordinary notification dated 31-3-1986 provides for imposition of ..... surcharge on the tax imposed under section 4. section 4b, by which imposition of special road tax has been provided for, was .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-31-1991
Reported in : (1991)93CTR(Raj)121; [1992]195ITR311(Raj); 1991(1)WLC232
..... the profits and gains of the business, the maximum amount allowable as entertainment expenditure was only rs. 5,000. moreover, explanation 2 below section 37(2a) was inserted by the finance act, 1983, with retrospective effect from april 1, 1976, to declare the meaning of 'entertainment expenditure' as including expenditure on provision of hospitality ..... authority concerned is the deputy commissioner (appeals) or the commissioner (appeals), by the assessing officer also. the income-tax authorities referred to in section 116 of the act are the central board of direct taxes, director-general of income tax or chief commissioners of income-tax, directors of income-tax or commissioners of ..... 000 only and that the excess expenditure allowed by the tribunal is liable to be disallowed in view of the second explanation read with section 37(2a) of the act. learned counsel urged that this court may, accordingly, rectify or modify its orders answering the three references accordingly.8. the main question .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-23-1991
Reported in : 1991WLN(UC)527
..... the petitioners that the small scale industrial unhit to be established are not convered by definition of 'factory' as defined in clause (8) of section 3 of the act, 1951 and gave out that the petitioners are willing to give an undertaking that less than 50 persons would be employed in the industries to ..... have been mentioned, which are binding upon the persons in whose favour such certificate is granted, it castes the duty upon such person to arrange for the finance, accommodation, machinery & plant and all other permissions etc. from their technical authority and to see that the industry starts functioning within a period of 12 months ..... is made clear in clause nos. 6 & 7 of annexure-1 that it shall be responsibility of the applicant to obtain all necessary facilities e.g. finance, accommodation, machinery, approval/permission. it is also mentioned that the applicant will start taking effective steps to start the unit immediately after issuance of provisional registration certificate .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-08-1991
Reported in : AIR1992Raj153; 1991(2)WLC231; 1991(1)WLN28; 1991(2)WLN68
..... , then the petitioner has changed his position to his prejudice, the appellant u.i.t. is now estopped to wriggle out from this promise by taking recourse to section 20 of the contract act.22. in union of india v. wearwell cycle co. ltd., (air 1986 delhi 5), a division bench of the delhi high court has observed :'that the decision to ..... their lordships of the supreme court in g.s.f.c. v. lotus hotel pvt. ltd. (air 1983 sc 848), wherein certain promise was held out by the gujarat state finance corpn. to advance certain amount of loan to the respondent and thereafter, it wriggled out from that promise and it was in that context that their lordships of the supreme ..... april 5, 1990.8. aggrieved against this judgment of the learned single judge dated april 5, 1990, the non-petitioner-appellant u.i.t. has filed this special appeal under section 18 of the rajasthan high court ordinance, 1949.9. we have heard mr. m.r. singhvi, the learned counsel appearing for the appellant u.i.t. and mr. k.n .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-26-1991
Reported in : [1993]88STC25(Raj)
..... of being heard, make an order determining the said question and the order made by the commissioner shall be final. section 12-b was inserted vide section 2 of the rajasthan act no. 1 of 1968. thus, the objection having not been raised as aforesaid by the investment company and the company, as to the jurisdiction ..... authorities and the notification conferring jurisdiction on the commercial taxes officer, anti-evasion, headquarter-ii, is without jurisdiction ;(ii) the provisions of sub-section (4a) of section 10 of the state act and rule 30a of the rajasthan sales tax rules (for short, 'the rules, 1955') are ultra vires, or in the alternative, even ..... of the assessing authority, it cannot be allowed to be raised now. that apart, in our opinion this point has no force, firstly because there is no challenge to the vires of section 12-a of the state act .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-30-1991
Reported in : 1992(1)WLC97; 1991WLN(UC)510
..... revenue and appropriations account (no. xi) of the annexure v. of the indian electricity rules, 1956 also speak about the interest on consumers security deposits.12. section 4, interest act, 1978 provides that the court shall allow interest at such rate as it may consider reasonable on the amount deposited as security for the performance of obligation imposed ..... mentioned in schedule 'a', have been filed by the rajasthan state electricity board (hereinafter to be others 'the board') and its assistant engineer (c.s.d.) under section 18, rajasthan high court ordinance against the judgments dated august 23, 1986 and december 17, 1986 passed by learned single judges in the various writ petitions filed by the power ..... surcharge @ % for 30 days or part thereof on the unpaid amount from the due date until the same is paid in full. they also contended that section 4, interest act, 1978 provides payment of interest on security deposits and part xvii(2)(v) of the vi schedule of the electricity (supply .....
Tag this Judgment!Court : Rajasthan
Decided on : May-08-1991
Reported in : (1991)96CTR(Raj)74; [1991]192ITR347(Raj)
..... in view of the material and evidence on record, the tribunal was right in law in holding that the assessee has failed to discharge its onus under section 68 of the act and is not entitled to right of cross-examination when he has not filed confirmation during the course of assessment 6. whether the tribunal had material to ..... the loan of rs. 15,000 was only a hawala entry and not a genuine loan from rao bikram singh and, therefore, reopening of the assessment under section 148 of the act was in accordance with law. the commissioner of income-tax further held that the assessing authority was justified in treating the sum of rs. 15,000 as ..... when stamped receipts for repayment of loan and interest (four) duly signed by rao bikram singh were furnished, affidavit of shri chiranji lal chaudhary, son of gopi ram choudhary, finance broker, jaipur, dated august 22, 1981, was submitted and he was produced and cross-examined by the income-tax officer 3. whether the tribunal was right in law in .....
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