Court : Rajasthan Jodhpur
..... .operative society engaged in the business of banking and providing credit facilities. 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- ..... of banking and providing credit facilities to its members and public in general. the assessee had earlier been claiming, and was being allowed, deduction under section 80p(2) of the act for being eligible therefor. the assessee also claimed the similar deduction for the assessment year 2007-08, which has not been allowed by the assessing ..... 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, jodhpur bench, jodhpur .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... shree cement ltd. v/s state of rajasthan dtd. 11.10.201115/105dtd.29.07.2006 and 27.06.2007 under clause 13 of the rips, 2003 which provision is akin to section 263 of the income tax act and clause 13 and 14 are reproduced hereinbelow for ready reference: 13. revision by the ..... eleven months of the previous meeting and the slsc comprising of higher authorities, namely, commissioner, commercial taxes department, managing director of riico, dy. secretary, finance and commissioner of industries again considered the case of the petitioner unit for its kushkheda, tehsil bhiwadi grinding unit and this time despite referring to amending ..... cement manufacturer, is before this court under article 226 of the constitution for challenging the impugned order dtd.31.3.2009 passed by the principal secretary, finance, government of rajasthan, jaipur under the provisions of clause 13 invoking his revisional jurisdiction under rajasthan investment promotion scheme, 2003(hereinafter referred to as the rips .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... these matters. the provisions of main enactment as also the rules framed thereunder have been complete violated while framing assessment orders. definition of 'land' as given in section 38 (c) of the rajasthan finance act, 2006 has also not been taken into consideration. the provisional assessment lists were finalised without considering the objections submitted by the petitioners and without s.b.c.w.p ..... , are all questions of facts and they are required to be determined by the authorities under the act. against the assessment order by the respondent sub-registrar, an appeal lies before the d.i.g. (stamps) as 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 reference: 48. appeals: - (1 .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... these matters. the provisions of main enactment as also the rules framed thereunder have been complete violated while framing assessment orders. definition of 'land' as given in section 38 (c) of the rajasthan finance act, 2006 has also not been taken into consideration. the provisional assessment lists were finalised without considering the objections submitted by the petitioners and without s.b.c.w.p ..... , are all questions of facts and they are required to be determined by the authorities under the act. against the assessment order by the respondent sub-registrar, an appeal lies before the d.i.g. (stamps) as 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 reference: 48. appeals: - (1 .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... 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 form c/d for the dealers to avail concessional rate of cst under section 8(4) of the act. s.b. civil ..... 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 .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... arises for consideration of this court and, therefore, the appeal deserves to be dismissed on this count alone. we have considered the rival submissions made at the bar. provisions of section 153(1) before the amendment made by the finance act, 1989 w.e.f. 01.04.1989 reads as under:- 6 no order of assessment shall be made u/s 143 or ..... sec. 144 at any time after- (a) expiry of (i) four years from the end of the a.y. in which the income was first assessable, where such a.y. is ..... hon'ble mr. justice arun bhansali reportable mr. k.k. bissa, for the appellant. mr. anjay kothari, for the respondent. ---- by the court: this appeal under section 260a of the income tax act, 1961 ('the act') has been filed by the department aggrieved against the order dated 10.05.2004 passed by the income tax appellate tribunal, jodhpur bench, jodhpur ('the tribunal'), whereby .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... 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 learned commissioner (appeals), central excise, jaipur-ii before the learned tribunal .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... within two weeks of the receipt of the order, failing which the appeal would be liable for rejection for non-compliance of the provisions of section 35f of the central excise act, 1944 read with section 83 of the finance act, 1994.3. learned counsel for the petitioner has submitted that there is strong prima facie case in favour of the petitioner, therefore, the direction .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... within two weeks of the receipt of the order, failing which the appeal would be liable for rejection for non-compliance of the provisions of section 35f of the central excise act, 1944 read with section 83 of the finance act, 1994.3. learned counsel for the petitioner has submitted that there is strong prima facie case in favour of the petitioner, therefore, the direction .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... from the post of junior personal assistant to personal assistant accompanied by increments under rule 26a of the 1951 rules recommended by the finance department of the state and acted upon by the respondent-high court, so as to purportedly remedy the pay anomaly precipitated by the merger of these two posts by ..... the 2008 rules dealing in common posts in government secretariat, rajasthan public service commission, governor's secretariat, lokayukta sachivalaya, rajasthan high court (other than specifically mentioned in sections 'b' & 'd').the following entries, as relevant, were enumerated :- 15 ....s.no.name of the existing pay running grade grade remarks post pay scale ..... existing lower post of stenographer . had been merged with the higher post of personal assistant .it thus advised the law department that from 1.9.2006 the existing lower post of junior personal assistant may be merged with the higher post of personal assistants to resolve the pay anomaly between senior personal assistants .....
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