Court : Rajasthan
Reported in : 1975WLN(UC)505
..... of the commissioner of income tax that this question did not arise out of the order of the tribunal within the meaning of section 66 as it was neither raised before the tribunal and dealt with ..... the first time raised the contention that the fourth proviso to section 10(2)(vii) did not apply to the assessment as it was not in force on april 1, 1946, and the liability of the company had to be determined as on april 1, 1946, when the finance act, 1946 came into force a prelimilary objection was raised on behalf ..... rejected this application on 20/7/1968 feeling aggrieved by this order, the commissioner of income tax rajasthan, jaipur submitted a reference petition to this court under section 66(2) of the act this reference petition was allowed on 29th july, 1969 by the learned division bench of this court. the appellate tribunal was directed to state the case and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)25
..... these facts it cannot be said with any amount of certainty that mst. ladoo must have voted for the app' ham. in my opinion, the language of section 34(d) of the act is too clear for any speculation about possibilities. the clause clearly lays down that the election will not be declared invalid unless it is proved that the result ..... thereunder, or(e) and (f) xx xx xx.in the present case, the election of the returned candidate is sought to beset aside under clause (d) of section 34 of the act. before an election can be declared void under the said clause, the court must find that the result of the election in so far as it concerns the returned ..... with lay and it amounted to improper refusal to receive valid votes within the meaning of section 34(d)(iii) of the rajasthan municipalities act, 1959, hereinafter referred to as the act.3. section 34 of the act so far as it is relevant for our purpose reads as under:section 34 - grounds on which election may be called in question. the election of any .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1976Raj121
..... 29-1-1970. the tenants challenged the validity of the decree alleging that the same had been passed in contravention of the provisions of section 13 of the rajasthan premises (control of rent and eviction) act. 1950 and hence the decree was a nullity. the executing court by its judgment dated 27-4-1970 held that the decree was ..... held that the decree was a nullity and it could not be executed inasmuch as it was in contravention of the prohibition contained in section 13 (1) of the rajasthan premises (control of rent and eviction) act, 1950. it is against this order that the present second appeal has been filed by the decree-holder. 5. i have ..... express or implied admission made in the compromise agreement, itself.' 6. in the instant case there was a clear admission in the compromise justifying eviction of the tenants under section 13 (1) (a) and (h). this admission was also incorporated in the decree. in these circumstances the executing court was not competent to go beyond this admission. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1976Raj197
..... stage carriage permit 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 ..... for renewal of the stage carriage permit of the petitioner could have been condoned by the r.t.a. and the tribunal under section 5 of the limitation act, 1963. section 5 of the limitation act, which has been relied upon by the learned counsel for the petitioner, reads as under :'any appeal or any application, other than ..... any order, practice or judgment 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 .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN251
..... the assessment of any person 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 ..... income-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 ..... the privilege acquired by or accruing to the department and the assesses under section 54 of the act of 1922 and section 137 of act of 1961, subsists even after the omission of section 137 by the finance act of 1964, inasmuch as section 6(c) of the general clauses act, under which protection is given to the rights, privileges, obligations or .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1976Raj219; 1976(9)WLN300
..... government to give reasons in support of its decision to confirm the proceedings of the court martial- mr. dutta has been unable to point out any other section of the act or any of the rules made therein from which necessary implication can be drawn that such a duty is cast upon the central government or upon the confirming ..... should indicate his reasons, however briefly, so that an aggrieved party may carry the matter further if so advised.'45. in a recent case arising under section 127(1) of the income-tax act, 1961 their lordships of the supreme court in ajantha industries v. central board of direct taxes, new delhi : [1976]102itr281(sc) held that non- ..... communication of reasons was a serious infirmity and the order passed by the commissioner of income-tax under section 127(1) of the income-tax act was held to be invalid on this very ground. their lordships relied upon their earlier decision in pragdass umar vaishay v. union of india, (c. a .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)148
..... in the present case, the 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 ..... such other authorities as may be declared by the statutes to be the authorities of the university.11. section 15 lays down that the senate shall be the supreme authority ..... incur any expenditure not duly authorised and provided for in the bud get.10. section 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) .....
Tag this Judgment!Court : Rajasthan
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 was ..... profit made as a result of compulsory 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', ..... on compulsory acquisition of land was held to be covered by the words 'purchase money received in respect of a sale or other disposition of the land' in section 15 of the native land trust ordinance, 1945.6. in reply, shri sishodia, learned additional government advocate, contends that the taking of property in exercise of the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1977Raj72; 1976(9)WLN467
..... starved of funds because of the refusal of the petitioner to execute the mortgage documents. it was thereupon that the respondent 2 corporation invoked to its aid section 24 of act and gave notice to the petitioner a notice asking him to pay rs. 10,017/-. another notice also was issued to him demanding rs. 2328/-, thereafter ..... denied 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 the ..... cost of work is to be borne by the land holder. for that purpose the amount of loan is to be raised from the bank or the financing institution by the land holders with the assistance of the corporation. the practice followed by the respondent 2 is that after the project has been sanctioned the colonisation .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1978Raj31; 1976(9)WLN835
..... notice referred to in the aforesaid ruling is tobe given and published in accordance with sub-section (4) of section 45 under sub-section (5) of section 4 of the amended section of act no. xxiv of 1953 (rajasthan act). section 4 (1) of the amended act no. xxiv of 1953 does not create a right in the interested persons to file ..... , it was urged that owing 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 ..... that the land acquisition (companies) rules, 1963 have been framed by the central government under section 55 of the land acquisition act, 1894 (act no. 1 of 1894). sub-section (2) of section 1 of this act provides that the provisions of the act extend to the whole of india except the territories which immediately before nov. 1, 1956 .....
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