Court : Rajasthan Jodhpur
..... section 8(3) of the act, specific condition has been prescribed that no itc shall be claimed by such dealers.learned counsel for the petitioner also relied on the background, in which, the notifications dated 09.03.2007 were issued with reference to the note-sheet of the finance department in respect of the proposed amendments to the rajasthan finance ..... section (2) of section 8 of the rajasthan value added tax act, 2003 (act no.4 of 2003).the state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in schedule-i appended to the said act, namely :- amendment in schedule-i appended to the said act, the existing expression appearing in column no.3 against s.no.60a, shall be substituted ..... to notice the notifications having material bearing:- notification dated 16.03.2005 under the act of 1994:- s.no.1874:f.4(78)fd/tax/2004-168 dated : 16.03.2005 in exercise of the powers conferred by section 15 of the rajasthan sales tax act 1994 (rajasthan act no.22 of 1995) and in supersession of this department's notification no.f.4/(68)fd/tax-div/99- 271 (s.no.1147 ..... section (2) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003).the 9 state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following further amendments is schedule-i appended to the said act; namely:- amendments4 after the existing s.no.60 and before s.no.61, the following new .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... section 8(3) of the act, specific condition has been prescribed that no itc shall be claimed by such dealers.learned counsel for the petitioner also relied on the background, in which, the notifications dated 09.03.2007 were issued with reference to the note-sheet of the finance department in respect of the proposed amendments to the rajasthan finance ..... section (2) of section 8 of the rajasthan value added tax act, 2003 (act no.4 of 2003).the state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in schedule-i appended to the said act, namely :- amendment in schedule-i appended to the said act, the existing expression appearing in column no.3 against s.no.60a, shall be substituted ..... to notice the notifications having material bearing:- notification dated 16.03.2005 under the act of 1994:- s.no.1874:f.4(78)fd/tax/2004-168 dated : 16.03.2005 in exercise of the powers conferred by section 15 of the rajasthan sales tax act 1994 (rajasthan act no.22 of 1995) and in supersession of this department's notification no.f.4/(68)fd/tax-div/99- 271 (s.no.1147 ..... section (2) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003).the 9 state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following further amendments is schedule-i appended to the said act; namely:- amendments4 after the existing s.no.60 and before s.no.61, the following new .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... per section 48 of the rajasthan finance act, 2006, and under section 51, a revision before the state government, which are quoted below for ready ..... 'land' as given in section 38 (c) of the rajasthan finance act, 2006 has also not been ..... case has challenged the levy of land tax vide the demand notices dated 05.06.2008 (annex-5), under the provisions of rajasthan finance act, 2006 for assessment years 2006-07 raised by the assessing authority, (sub-registrar), kolayat.2. ..... , decided on 04.03.2011 and other connected writ petitions, has held has under: so far as the objection of alternative remedy is concerned, this objection cannot be sustained, as rightly argued by learned counsels for the petitioners because this court is inclined to accept the argument that principle of natural justice have been utter violated in the present case ad opportunity of hearing which is statutorily provided to be afforded to ..... the government by issue of notification dated 9.3.06, a date falling much before 25.9.2006 notification, fix the class of lands and rate of tax because of the provisions of the chapter vii starting from section 37 to section 63 which were brought into force only with effect from 25.9.2006 by virtue of the aforesaid notification issued u/s. 37 (2). ..... admit an appeal after the expiry of the period referred to in sub-section (1), if he is satisfied that there was sufficient cause for to not preferring the appeal within that period. ..... of hearing as envisaged in section 42 (2) of the act. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... per section 48 of the rajasthan finance act, 2006, and under section 51, a revision before the state government, which are quoted below for ready ..... 'land' as given in section 38 (c) of the rajasthan finance act, 2006 has also not been ..... case has challenged the levy of land tax vide the demand notice dated 24.7.2009 (annex-10), under the provisions of rajasthan finance act, 2006 for assessment years 2009-10 raised by the assessing authority, (sub-registrar), bikaner.2. ..... , decided on 04.03.2011 and other connected writ petitions, has held has under: so far as the objection of alternative remedy is concerned, this objection cannot be sustained, as rightly argued by learned counsels for the petitioners because this court is inclined to accept the argument that principle of natural justice have been utter violated in the present case ad opportunity of hearing which is statutorily provided to be afforded to ..... the government by issue of notification dated 9.3.06, a date falling much before 25.9.2006 notification, fix the class of lands and rate of tax because of the provisions of the chapter vii starting from section 37 to section 63 which were brought into force only with effect from 25.9.2006 by virtue of the aforesaid notification issued u/s. 37 (2). ..... admit an appeal after the expiry of the period referred to in sub-section (1), if he is satisfied that there was sufficient cause for to not preferring the appeal within that period. ..... of hearing as envisaged in section 42 (2) of the act. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the honble supreme court in the aforesaid case held as under: the two judge bench in sant steels case, (2008) 2 scc 777 was of the view that notification issued under section 49 of the 1948 act can be revoked/modified only if express provision was made for the revocation/modification of the said notification under section 49 itself and the court found that as there was no such provision contained in section 49, it was not open to revoke the same ..... the principal secretary, finance, government ofrajasthan passed the impugned order on 31.3.2009 against the petitioner unit and by the impugned order annex.43 dtd.31.3.2009 overruling the preliminary objections of petitioner, the revision petitions filed by the commissioner were allowed and slscdecisions dtd.29.7.2006 and 27.6.2007 were quashed and slsc was directed to consider the two cases afresh and issue new eligibility certificate to the extent that only ..... general manager, district indus-tries centre (1995) 97 stc 484, the high court of kerala pronounced judgment in the mater of coconut oil mills which were declared ineligible for the incentives under sales tax exemption subsequent to the announcement of the ..... state of gujarat (1995) 96 stc 154, the petitioner was granted exemption certificate; but cement industry was included in the list of industries ineligible for benefits under the incentive ..... appellant had taken steps to set up a solvent extraction plant by purchase of land in august 1995 and commenced production in march 1997. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... by the apex court in the aforesaid case and on the recommendation of the central empowered committee, the state government in exercise of the powers conferred by sections 41 and 42 read with section 76 of the rajasthan forest act, 1953 (rajasthan act not xiii of 1953) (hereinafter referred to as the forest act), has made amendment in the rules of 1983 by way of making rajasthan forest produce (establishment and regulation of saw mills) (amendment) rules, 2005 ( ..... same are violative of article 19(1)(g) of the constitution; unreasonable restriction has been put by curtailing the period of license from indefinite period to five years; enhancement of application fee, fee for grant of license & permit and security deposit for grant of license by ten times cannot be said to be reasonable and proper; provision is prohibitive and unreasonable restriction has been put on the right of small scale handicraft manufacturers ..... the amendment, which has been made in rule 7 by way of inserting new sub-rule (iv) curtailing period of license from indefinite period to five years and thereafter, renewal for every subsequent five years, cannot be said to be restrictive and it does not put restriction on the right of the members of the petitioner- association to carry ..... determine priorities in the matters of allocations or allotments or utilization of its finances in the public interest. ..... determine priorities in the matters of allocations or allotments or utilization of its finances in the public interest. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... been filed by the the impugnedpetitioner binani cement limited challengingrectification order and consequential demand notices issued against it for assessment year 2005-2006 and 2006-2007 in which demand of approximately rs.64.30 lacs has been raised against the said company manufacturing cement, as a consequence of amendment brought in section 8 of the cst act, 1956 including section 8(5) of the said act by finance act no.20/2002 with effect from 11.5.2002 prohibiting the state government to dispense with requirement of furnishing declaration in ..... nature of inter-state sale shall be on the dealer; and notfn shall not be eligible to claim benefits provided by notfn no.f.4(72)fd/gr.iv/81-18 dated 6.5.1986 as amended from time to time (s.no.625).5.section 8 of the cst act as amended by finance actno.20/2002 with effect from 11.5.2002 is also reproduced herein below for ready reference:prior to amendment after amendment8.rates of tax on sales in the course of 8.rates of tax on sales in the course of inter-state trade or commerce inter-state ..... (substituted by act no.16 of 2007 w.e.f 1.4.2007) ..... prescribed authority; or provided that the declaration is furnished (b) if the goods are sold to the government, within the prescribed time or within such not a registered dealer, a certificate in the further time as that authority may, for prescribed form duly duly filled and signed sufficient cause, permit.by a duly authorized officer of the government; (substituted by act no.16 of 2007 w.e.f. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... of section 153(1) before the amendment made by the finance act, 1989 ..... 31.03.1989 on an income of rs.5,50,82,560/-; the assessee challenged the validity of the assessment before the commissioner of income tax (appeals), udaipur ['cit(a)'], which was decided vide order dated 09.01.1990, though and the ground for challenging the validity was rejected, however, the assessment was set aside; the ao framed second assessment vide order dated 10.03.1992 on an income of rs.5,38,14,438/-, which was again set aside by the cit(a) vide order ..... of notice on the assessee on 17.03.1988 as claimed by the department and in view of the reasons recorded by it for reaching the conclusion that the notice under section 271(1)(c) of the act was handed over to the counsel on 13.03.1989, and by then, the time available for completion of assessment was already over on 31.03.1988 and that the department was not entitled for extended period of limitation under section 153(1)(b) of the act, we find no reason to interfere with the said finding. ..... the facts in brief may be noticed that a search was conducted under section 132 of the act on 24.08.1984; the 2 accounting year of the assessee closed on 31.10.1984 and the due date for filing return was 30.06.1985; the assessee sought extension of time for filing the return vide application dated 24.06.1985, which was granted till 30.09.1985; the assessee filed its return of income declaring loss of rs.6,28,696/- on 31.10.1985; the first assessment was ..... 21.08.1995. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... contending that it is a cooperative bank registered under the provisions of section 22 of the multi-state cooperative societies act, 2002 (for short, hereafter referred to as the act ) read with rule 10 of the multi-state cooperative societies rules, 2002 (for short, hereinafter referred to as the rules ) and thus, is beyond the purview of section 65(105)(zm) read with section 65(12) of the finance act, 1994, had preferred belated appeals against the order dated 21.3.2011 passed ..... by the court (per hon'ble mr.amitava roy, cj) these appeals arise out of a common order dated 27.5.2013 passed by the learned customs, excise and service tax appellate tribunal, new delhi (for short, hereafter referred to as the tribunal ) in service tax cod applications no.4281, 4283 and 4285 of 2012 with stay applications no.4280, 4282 and 4284 of 2012 in appeals ..... the appeals were not filed by its chartered accountant in time and that eventually the appellant's management had to take a decision for taking away the files from him and for engaging other counsel locally at delhi , in the application for condonation of delay filed before the learned tribunal, it was stated that the same chartered accountant had been engaged by the appellant from ..... apart from observing that the chartered accountant was the agent of the appellant and accordingly, it was liable for his negligent professional conduct as its agent, the learned tribunal recorded further that no reason justifying the delay had been set out and .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... it was by virtue of insertion of sub- section (4) by finance act, 2006 with effect from 01.04.2007 that the provisions of section 80p were made inapplicable in relation to any co-operative bank other than the primary agriculture credit society or primary co-operative agriculture and rural development bank. ..... hon'ble mr.justice dinesh maheshwari hon'ble mr.justice p.k.lohra mr.k.k.bissa for the appellant by the court: having heard the learned counsel for the appellant and having perused the material placed on record, we are satisfied that no substantial question of law is involved in this appeal filed by the revenue under section 260-a of the income tax act, 1961 [ the act ].against the order dated 17.12.2012 passed in ita no.387/ju/2011 by the income tax appellate tribunal ..... the assessee, a banking institution and a registered co.operative society, of course, ought to have been remained vigilant while filing its return or revised return but, it remains a fact that earlier, the deduction in question under section 80p (2) was being allowed to the assessee, for being a co.operative society engaged in the business of banking and providing credit facilities. ..... reverting to the facts of the case and after considering the rival submissions, we have found that this is not a fit case for levying penalty as in this case neither the assessee has concealed the particulars of income nor has furnished inaccurate particulars of income. .....
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