Court : Rajasthan
Reported in : (1995)127CTR(Raj)77; [1995]213ITR721(Raj)
..... company. gross total income is defined in section 80b, clause (5), to mean the total income computed in accordance with the provisions of the act before making any deduction under chapter vi-a or under section 280-o. income by way of dividends from a domestic company included in the gross total income would, therefore, obviously ..... : [1978]113itr84(sc) and distributors (baroda) p. ltd. v. union of india : [1985]155itr120(sc) referred to above.in cit v. s. s. sivan pillai : [1970]77itr354(sc) the supreme court while considering the provisions of section 15c came to the conclusion that the assessee was not entitled to the exemption under section 15c(4) in ..... loss unabsorbed depreciation, investment allowance reserve and the brought forward deduction under section 80j of the act. the commissioner of income-tax (appeals) had taken into consideration the provisions of section 80ab which were introduce by the finance (no. 2) act no. 44 of 1980 with effect from april 1, 1981. on the basis of this .....
Tag this Judgment!Court : Rajasthan
Reported in : 1970WLN695
..... view to commit any offence, he is at liberty to drop the case. it is true that there is no specific prevision in any of the sections of chapter viii in the code of criminal procedure, specifically empowering a magistrate to drop the proceedings when once they have commerced. but it seems that such a power may ..... record, filed by girdharilal, who is a responsible government servant. this document shows that ramdevla was taking meals with girdharilal at about 8 p.m., on february 12, 1970, and that he had never committed any theft in the past. in these circumstances, the learned sub-divisional magistrate, sikar, was justified in dropping the proceedings under section ..... set aside. it is in this context that the present reference has been submitted, recommending that the impugned order of the sub-divisional magistrate, sikar, dated february 13, 1970, should be quashed.3. a case under section 109(a), cr. p.c., starts only when the magistrate is of opinion that there is reason to believe that .....
Tag this Judgment!Court : Rajasthan
Reported in : 1986(1)WLN633
..... was submitted that prior to the formation of the state of rajasthan employees of the erstwhile stale of jodhpur were governed by the jodhpur government service regulations. chapter viii of those regulations deals with jodhpur provident fund and gratuity-rules. after the formation of the rajasthan, the pension scheme was introduced w.e.f. ..... the cpf. after submission of the report, the chairman of the cpf holders' association submitted various representations to the chief minister, government of rajasthan and the finance minister of the government of rajasthan. it was by ex 3 which bears endorsement, dated january 12, 1982 that the matter relating to the recommendations of ..... declared that the judges (including the chief justice) of the high court are entitled to pension as computed under the high court judges (conditions of services) act, 1954 (as amended) irrespective of the date of retirement. the date october 1,1974, continues to be relevant as being one from which the liberalised pension .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1975Raj150; 1975()WLN33
..... the appellant filed the appeal on 2-1-1971 against the judgment and decree of the senior civil judge, ajmer dated 27-7-1970. the office found that the appeal was filed within time, but it noticed that the certified copies of the judgment and decree did ..... being judicial has to be exercised like any other judicial discretion. the discretion cannot be exercised in favour of the party who has not acted bona fide or was not under any honest mistake or doubt. it is also evident that the word 'bona fide' or 'good ..... such fee had been paid in the first instance. articles 5 and 7 occurring in the second schedule of the rajasthan court-fees act provide that the judgment and decree shall bear a court-fee stamp of re. 1/-and rs. 1.50 paise respectively. ..... appellant on 13-12-1974 under section 149 of the c. p. c. read with section 5 of the rajasthan court-fees act for allowing time to the appellant for making up deficiency of court-fee. the application came to be made under the following circumstances: .....
Tag this Judgment!Court : Rajasthan
Reported in : 1984WLN245
..... that the document in question was validly registered and admissible in evidence.2. the brief facts giving rise to this revision are that the plaintiff m/s paras finance co. filed a suit in the court of additional district judge, sirohi for recovery of rs, 59,392.15 on the basis of a mortgage deed dated ..... shakeel waheed ahmed v. state of maharashtra : air1983sc540 , premraj v. d.l.f.h. & co. ltd : [1968]3scr648 & d.l.f. housing etc. co. v. sarupsingh : [1970]2scr368 . i have given my careful consideration to the rival contentions. in my opinion in the circumstance of the present case the preliminary objection cannot be accepted and the authority ..... . so far as such registrar, i.e. registrars of districts other than a district including a presidency town are concerned, section 30(1) of the registration act makes it clear that they may register the document which might he registered by any sub-registrar subordinate to cannot register documents which relate to properties situate outside their .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLN388
..... goods in retail.7. the central government, in exercise of powers conferred by section 19 of the act has made the rules, namely, the medical and toilet preparations (excise duties) rules, 1965 (herein after referred to as 'the rules'). chapter iii containing rules 11 to 17 provide for levy and refund of, and, exemption from the duty. ..... director of the company demanding certain informations and documents relating to calculation of excise duty. annexure 6 is the report of the committee addressed to the special secretary finance (excise), government of rajasthan, jaipur. annexure 7 is a show cause notice by the excise commissioner, government of rajasthan, udaipur to the company to show cause ..... the scope and ambit of rule 12 was considered by the hon'ble supreme court. the relevant paragraph 5 may be stated:as already noted rules contained in chapter iii of the rules particularly rule 6, 9, 10 and 11 provide for payment and recovery of duty and also the time and manner of its payment. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1996(2)WLC624; 1996(1)WLN259
..... the scheme of nationalisation of bus services by itself was not sufficient to establish that he was actuated by personal bias so as to disqualify him from hearing objections under chapter-iv.12. in yadunath singh and ors. v. the regional transport authority, jaipur region-ii, jaipur and ors. 1992 (3) wlc (raj) 232 (ibid), it ..... the matter.14. mr. p.p. chaudhary, learned advocate appearing for the respondent cited before us the decision in a.k. kraipak v. union of india : [1970]1scr457 . it was reiterated in this case that in matter of administrative enquiry, there was also the question of application of principles of natural justice since the aim of ..... issued the impugned show cause notices 'is still there, the matter should in the fitness of things be adjudicated upon under section 32 of the rajasthan cooperative societies act, 1965 by the registrar of the cooperative societies at jaipur, as directed by the learned single judge.21. the special appeal stands disposed of accordingly and the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1988WLN(UC)219
..... to the generality of the foregoing provisions it shall be the duty of the board(s) to get prepared and carry out scheme sanctioned under chapter v.20. section 49 of the electricity (supply) act, 1948 provides as under:49. provision for the sale of electricity by the board of persons other than licensees--[1] subject to the provisions ..... board shall not show undue preference to any person.21. section 59, as it stood prior of 1978, was as follows:section 59 general principles for board's finance: 'the board shall not as far as practicable and after taking credit for any expenses from the state government under section 63, carry on its operations under this ..... kva per month of the contract demand.5. it may be mentioned here that the petitioner and respondent no. 2 entered into a written agreement on 4th december, 1970 under which the contcact demand was fixed at 1000 kva, meaning thereby that respondent no 2 was committed to supply electricity about 1000 kva continuously during the period of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1972Raj59; 1972CriLJ337
..... applications present similar features and can conveniently be disposed of together. i may narrate the facts with reference to s. b. criminal revision no. 88 of 1970. 2. pritamsingh, party no. 1, inthe proceedings before the learned subdivisional magistrate made an application under section 145 criminal procedure code to the learned sub divisional magistrate on ..... not appear that the certified copies of the public record were produced before the learned magistrate. according to the provisions of section 59 of the evidence act all facts except the contents of documents may be proved by oral evidence. the contents of documents may be proved either by primary or by secondary ..... claim for possession in the two proceedings were not properly sworn by the various deponents and consequently the learned sub divisional magistrate was in error in acting on those affidavits. the verification of the affidavits is broadly speaking of two kinds. in about 16 affidavits the deponents have stated like this: esa .....
Tag this Judgment!Court : Rajasthan
Reported in : 1984WLN585
..... the administrator upto the lowest cadre of the officers of the bank are government officers who are administering and managing the affairs, of the bank. it further shows that the finance advanced or guaranted are provided by the 'state' and the activities of the bank are controverted by the bank and its officers. the officers of the state exercises statutory ..... . the relevant observations are as under:mr. garg, learned counsel for the respondents in some of these appeals referred to the heading of chapter iv of the act in which section 11(2) occurs and also to the marginal note of the section 11(2). a part of his argument that section 11(2) is intended to ..... v. state of mysore : (1967)iillj246sc . similar view was taken in shyamlal v. state of u.p. : (1954)iillj139sc . in union of india v. col. j. m. singh : (1970)iillj284sc , their lordship of the supreme court reiterated that an order of retirement it passed, on bonafide opinion, cannot be challenged. in r.l. butial v. union of india (1971 .....
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