Court : Rajasthan
Decided on : Dec-10-1976
Reported in : 1976WLN815
..... adjai coal co. ltd. (supra) the sales were in the course of export and, therefore, exempt under section 5(2)(a)(v) of the bengal finance (sales tax) act; 1941. the facts were not in dispute.22. before parting with the case, we would like to observe that we are informed that other dealers in bangles ..... circumscribed by any condition. in maharajadhiraj sir kameshwar singh v. the state of bihar : [1959]37itr388(sc) , their lordships while interpreting the bihar agricultural income-tax act, 1938, which used the same expression, observed:the use of the words 'any reason' which are of wide import, dispenses with those conditions by which section 34 ..... were vitiated, and (ii) the high court had the power to issue a writ of certiorari under article 226 of the constitution, the. assistant commercial taxes officer having acted without jurisdiction.8. much stress was laid on the decisions of their lordship ion calcutta discount co. ltd. v. income tax officer. company district i, calcutta & anr .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-02-1976
Reported in : 1976WLN708
..... different position from the state and that the existence of share holders, of capital raided by the issuance of shares, the lack pf connection between the finances of the corporation and the consolidated fund of the, union, pointed to the independent existence of the corporation.9. the matter has been completely set ..... whatsoever was made so far as the constitution or the incorporation of the company under the companies act, 1956 are concerned. even after the properties, rights liabilities and obligations of the indian copper corporation ltd., after their being acquired and vested in the ..... the properties, assets, liabilities and obligations of the indian copper corporation ltd were acquired by the central government by virtue of the provisions of the 1972 act, and after such acquisition the central government parted with such rights, liabilities, obligations and properties and conferred them upon the hindustan capper ltd, no change .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-05-1976
Reported in : AIR1978Raj31; 1976(9)WLN835
..... of a land acquisition committee for advising the government on matters relating to and arising out of acquisition of land under part vii of the land acquisition act. under rule 4 the government before initiating land acquisition proceedings at the instance of hindustan development corporation ltd. which is a company, the government ought ..... to the non-compliance of the provisions of the land acquisition (companies) rules, 1963 the notice issued under sub-section (1) of section 4 of the act no. xxiv stood vitiated, end the further proceedings taken thereafter are also liable to be quashed. the central government framed and enforced land acquisition (companies) rules, ..... a condition precedent for initiating the proceedings under the land acquisition act. the proceedings under the land acquisition act are initiated by the publication of a notice under sub-section (1) of section 4 of the act. 35. in abdul hussain v state of gujarat, air 1968 sc 432 rule 4 of the land acquisition (companies) .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-19-1976
Reported in : AIR1977Raj72; 1976(9)WLN467
..... in the reply. it is stated that the cost has been worked out by the qualified engineers attached to the state irrigation department and approved by the financing institutions including the agricultural refinancing and development corporation bombay. the scheme of development the various site plans and the details of works have been filed along with ..... matters which cannot form the subject matter of a grievance in the writ petition. this grievance, if any, must be addressed to the authorities under the act or in the ultimate resort to the answerability of the legislature to the people which is supposed to have enacted this piece of beneficial legislation for the ..... is suspended thereby. this argument would reduce corporation to a mere appendage of the competent authority, a situation surely not contemplated when the legislature passed the act. the legislature could not have contemplated the corporation to be left in such a suspended state of existence as not to be able to function unless some .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-11-1976
Reported in : AIR1977Raj80; 1976(9)WLN422
..... receipts. in dealing with the meaning of the word 'sale' in the finance act for the purpose of imposition of excess profits tax, the court held that sale in the finance act should not be construed in the light of the provisions of the sale of goods act but must be understood in the commercial and business sense. there, there ..... acquisition of an electrical undertaking should be regarded as profits or gains within the meaning of sub-section (2) (vii) of section 107 of the income-tax act, which provides for computation of such profits or gains 'after making allowance in respect of any machinery or plant which has been sold', rejected the contention that the ..... to refer to the legislative practice, relevant to law in respect of transfer of property. he, further, contends that the jaipur durbar while enacting the jaipur land acquisition act clearly intended that the expression 'sale' should bear the precise and definite meaning it has in law. he, therefore, urges that the word 'sale' in clause (f .....
Tag this Judgment!Court : Rajasthan
Decided on : May-27-1976
Reported in : 1976WLN(UC)148
..... 14(1) enumerates the authorities of the university which are as stated below,-(i) the senate,(ii) the syndicate,(iii) the academic council,(iv) the finance committee,(v) the faculties,(vi) the committees of courses and studies, and(vii) such other authorities as may be declared by the statutes to be the ..... thus, prima facie, invalid. the university has, however, taken the, stand that in exercise of the authority considered by section 12(5) of the act, the vice chancellor was competent to issue the impugned notification/ordinance. the sole questions therefore, that arises for consideration is whether the vice-chancellor was competent to ..... impugned notification/ordinance, which undoubtedly relates to examinations held by the university does not fulfil the conditions of sub-section (1) of section 24 of the act. admittedly, the impugned notification/ordinance was neither put for consideration of the views of the senate nor approved by the chancellor. the impugned notification/ordinance is .....
Tag this Judgment!Court : Rajasthan
Decided on : May-07-1976
Reported in : 1976WLN251
..... -tax office or for any records from the income-tax office or officer pertaining to the period from april 1, 1964, after section 137 of the act was omitted. after the finance act of 1964 was passed, the question of the commissioner of income-tax sitting in judgment over the summons issued by a court, calling for records of ..... or any documents pertaining to the period prior to april 1, 1964.with the omission of section 137 and amendment of section 138 of the income-tax act, 1961, by the finance act, the declaration of confidential nature of record, the embargo against a court requiring a public servant to produce such records or to give evidence before it ..... in the court along with the assessment files for the years 1970-71 and 1971-72 section 137 of the indian income-tax act was deleted from 1st april, 1964 by section 32 of the finance act, 1964, that section provided that all particulars contained in any statement made return furnished or accounts or documents produced under the provisions .....
Tag this Judgment!Court : Rajasthan
Decided on : May-05-1976
Reported in : AIR1976Raj197
..... to as 'the route'). the aforesaid permit was issued to him by the regional transport authority, jaipur (hereinafter referred to as 'the r.t.a.') on august 20, 1968 and was valid upto august 19, 1971. it was thereafter renewed for a further period of three years i.e. upto august 19, 1974.2. under the first proviso ..... of the high court in ascertaining or computing the prescribed period may be sufficient cause within the meaning of this section.'4. thus under section 5 of the limitation act 'the court' is empowered to admit any appeal or application filed beyond the prescribed period of limitation, in case the applicant satisfies 'the court'' that he had ..... on june 15, 1974, which was late by 54 days, taking into consideration the limitation prescribed by the first proviso to sub-section (2) of section 58 of the act. the r.t.a., therefore, rejected the aforesaid renewal application of the petitioner as time barred, by its order dated june 24, 1974. the petitioner thereafter submitted a .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-21-1976
Reported in : 1976WLN(UC)546
..... a show cause notice before making such direction, can hardly be accepted. the decision of their lordships in m.g.k naidu v. state of madhya pradesh alr 1968 sc 242, on which reliance is placed is distinguishable. there the delinquent servant was exonerated of the charges framed against him in a departmental enquiry but nonetheless a ..... was made in terms of fr 54(6). their lordships, therefore, observed in those circumstances, that there was a duty on the part of the government to act in accordance with the basic concept of justice and fair play, and a reasonable opportunity should have been afforded to the servant concerned to show cause why clauses (3 ..... not be treated as a break in service.3. the labour court on a reference of the dispute by the state government under section 10 of the industry disputes act, 1947, has found that the procedure prescribed in the regulations had been complied with by the disciplinary authority, in inflicting the punishment of withholding the grade increment .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-15-1976
Reported in : 1976WLN(UC)480
..... does not relate to any suit, appeal or other proceeding for enforcement of any rights. my attention is also drawn to the provisions of section 4(1) of the act under which the national textile corporation, to the exclusion of the sick textile undertakings is entitled to make realisations pertaining to the date prior to the appointed date.4. ..... to any suit, appeal or otter proceeding in relation to any matters specified in sub-section (2) of section 5. it is pointed out that section 5 of the act only relates to certain liabilities which are taken over by the national textile corporation. the submission is that sub-section (6) of section 4 only relates to continuance of ..... mills was declared to be a sick undertaking on 9.1.1967 under the industries (development and regulation) act, 1951. the contracts in question for the supply of cloth bales were entered into by the authorised controller on 18.7.1968, 8.11.19668 and 26.11.1960. the plaintiff's case is that the defendant committed a breach by .....
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