Court : Rajasthan
Reported in : [1995]214ITR364(Raj)
..... has to be treated as the income of the hindu undivided family, and, on that basis, the addition was made. the amendment to section 171 was made by the finance (no. 2) act, 1980, with effect from april 1, 1980, and it was mentioned that the partial partition which has taken place after december 31, 1978 ..... anything contained in the foregoing provisions of this section, where a partial partition has taken place after the 31st day of december ..... the specific language used in the amended section, a hindu family which was being assessed as an undivided family shall be continued to be assessed, as such there is no question of charging any section in the matter (sic). the provisions of sub-section (9) of section 171 of the finance (no. 2) act, 1980, are as under :' notwithstanding .....
Tag this Judgment!Court : Rajasthan
Reported in : 1993(63)ELT612(Raj)
..... ble the supreme court has already upheld the validity of rules 9 and 49 observing that the amendments to rules 9 and 49 are quite legal and valid. further section 51 of the finance act, 1982 giving retrospective effect to the said amendments is also legal and valid, and mr. shishodia, learned counsel for the petitioner has not disputed the above position ..... item no. 15c and levied excise duty on molasses @ rs. 30/ - per metric ton. during the pendency of the writ petition by section 51 of the finance act, 1982, rules 9 and 49 of the central excise rules have been amended by which the manufacturer is required to pay the excise duty on every intermediate stage ..... from collecting any excise duty under item 15cc of the 1st schedule to the central excises and salt act, 1944 and has further prayed for declaring the amending notification no. 20/82 dt. 20-2-1982 and section 51 of the finance act ultra vires of the constitution whereby rules 9 and 49 of the central excise rules have been amended. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2008Raj90; RLW2008(2)Raj1627
..... land tax pursuant to chapter vii of rajasthan finance act, 2006 and rules framed thereunder is beyond legislative competence of the state of rajasthan, hence it is ..... up with a new enactment under chapter vii of the rajasthan finance act, 2006 which was then published in the gazette on 31st march, 2006. after the enactment, the government even framed rules on 25.9.2006 in exercise of the powers conferred by section 61 of the act of 2006. according to the petitioners, even the imposition of ..... state government.9. mr. n.m.lodha, learned additional advocate general, appearing for the state of rajasthan, supporting the legislations of chapter vii of the rajasthan finance act of 2006, submits that the state government is competent to impose tax on land in view of entry 49 of the state list in schedule vii of the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)217CTR(Raj)497
..... rent, could be taxed under the head 'income from house property', or under the head 'income from other sources'?, and third was, as to whether the provisions of section 25b, introduced by the finance act, 2000, are clarificatory in nature, and therefore have retrospective effect? the material facts in that case were, that the assessee was a lessor of a portion of the ..... , the question framed in the ten appeals, being appeals no. 94, 99, 100, 101, 131 of 2005, and appeal no. 1, 26, 84, 85 of 2006 and appeal no. 45/2007 are identical being under:(1) whether in the facts and circumstances of the case annual value of the property in question had been assessed to tax as income from house ..... property, on the basis of the actual rent receipt, obviously to compute it in the year it was received.3. then, appeal nos. 26, 84, 85 of 2006 and 45/2007 arise out of the common judgment of the learned itat dt. 5.5.2005, for the assessment years 1992-93, 1993-94, 1994-95, and 1996-97 partly allowing the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)
..... from time to time, prior to its substitution (with effect from june 1, 1999), by the finance act, 1999, stood as under :'(1)(a) where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142,--(i) if any tax or interest is found due on the basis of such return, after ..... prior to june 1, 1999 the explanation was appended at the end of section 143 by the finance act of 1994, which reads as under :'an intimation sent to the assessee under sub-section (1) or sub-section (1b) shall be deemed to be an order for the purposes of sections 246 and 264.'28. this explanation has also been omitted along with ..... substitution of sub-section (1) in section 143 with effect from june 1, 1999.29. prior to the insertion of above provision by the finance act of 1994, the intimation under section 143(1)(a) was not considered as an order and was therefore, not appealable. by the aforesaid legal fiction, .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)208CTR(Raj)170; [2007]7STT372
..... to rs. 5,000.7. aggrieved with the aforesaid order, this application was moved.it was pointed out by the learned counsel for the respondent that section 80 of the finance act, 1994 envisages that where assessee furnished an explanation for delayed or non-payment of service-tax in time, making out a reasonable cause for default, no ..... to state the case and refer the following question of law for the decision of this court:is the tribunal empowered to reduce the penalty under sections 67 and 68 of the finance act, 1994?3. as we shall presently notice that in the circumstances and on the facts found the aforesaid question is of academic importance for the ..... for delayed or non-payment and submission of tax in time.8. having perused section 80 of the finance act of 1994 which reads as under:penalty not to be imposed in certain cases:notwithstanding anything contained in the provisions of section 76, section 77, section 78, no penalty shall be imposable on the assessee for any failure referred to .....
Tag this Judgment!Court : Rajasthan
Reported in : 2009[13]STR119; (2009)22VST397(Raj)
..... /9/04asstt. comm. (st).*********137/39/2004-cx.annexureform of declarationto,the designated authority:sir,i hereby make the declaration for being registered in terms of section 69 of the finance act, 1994 (32 of 1994).1. name: ___________________________________2. address of the business premises: ________3. date of commencement of business: _____________4. taxable services: ________________________5. ..... is hereby framed in this appeal no. 54/2007 also.3. the facts in all the five appeals are different, as they are different assessees, carrying on different types of business, did not get registration as required by the relevant chapter, introduced by the finance act, 1994, relating to imposition of service tax, hereafter ..... filed against this very judgment dt. 5-12-2006.20. the next judgment relied upon is tele tech communication v. commissioner of c. ex. dt. 4-6-2007 2007 (7) s.t.r. 695 (t), rendered by learned single member, shri c.n.b. nair, reported in . in that case, the tribunal had .....
Tag this Judgment!Court : Rajasthan
Reported in : (1997)143CTR(Raj)252
..... to be the agricultural income, the parliament remains without any legislative competence to impose any tax thereon.10. it was further urged that the retrospective amendment effected by the finance act, 1989, with retrospective effect from 1st april, 1970, was absolutely illegal, confiscatory, ultra vires and unconstitutional. there is no rational nexus for giving retrospective effect to such ..... ii of the viith schedule to the constitution.sub-cl. (iii) of cl. (14) of s. 2 does not operate, r/w the other relevant sections of the act, to levy capital gains tax on profits or gains arising from the transfer of land which is used for agricultural purposes and must be read down so as to ..... charged to income-tax as income of the previous year in which the transfer took place, it shall be dealt with in accordance with the following provisions of this section, that is to say :(i) if the amount of the capital gain is greater than the cost of the land so purchased (hereinafter referred to as the new .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(1)Raj396; 2003(4)WLC663
..... which could make it suffer from the vice of being a power without guidelines. it cannot be said that insertion of clause (vi) in sub-section (2) of section 17 by finance act, 2001 suffers from any vagueness so as to make it s redundant provision resulting in abdication of essential legislative function.whether notification dated 25.9.2001 ..... upto that date. the impugned rule has not deviated from the basic substantive provisions.113. thus, viewed from many angle, neither the clause (vi) inserted in section (vi) vide finance act, 2001 nor the notification substituting rule 3 w.e.f. 1.4.2001 suffers from any invalidity and is not violative of any provision of constitution or ..... fold grounds. firstly that such an amendment has been brought to give effect to insertion of clause (vi) in section 17(2) of the act. clause (vi) itself has been inserted in section 17(2)* of the act vide finance act, 2001 with effect from 1.4.2002 only. framing of the impugned rules to be operative with effect from 1 .....
Tag this Judgment!Court : Rajasthan
Reported in : [1979]118ITR744(Raj)
..... submitted that section 6 of the general clauses act cannot be attracted while interpreting the above provisions. we are afraid the contention raised by the learned counsel is not correct. the point ..... in view of the amendment of section 156 and omission of sections 280k, 280r and 280t with effect from april 1, 1967. 2. the argument of the learned counsel is that the amendment is rather of a retrospective character and no recovery can be made after the coming into force of the amendments introduced by the finance act of 1966. learned counsel has further .....
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