Court : Rajasthan
Reported in : AIR1961Raj48; [1962]32CompCas647(Raj); 1961CriLJ433
..... and nandlal against the appellate order of the additional sessions judge, jaipur city dated 6-7-1959, dismissing the petitioners' appeal and maintaining their convictions under section 86d of indian companies act, 1913 and sentence of rs. 200/- fine on each.2. the registrar of companies, rajasthan, jaipur forwarded a complaint against the petitioners to the ..... the year 1948 to m/s. chandalal fatehlal, chomu in which accused no, 2 is interested as a member of hindu undivided family in contravention of section 86d indian companies act, 1913. the loan was granted at the rate of 6 per cent interest. there was a repayment for a part of the loan and rs. 268 ..... were not void and unenforceable under the old law and these loans and guarantees were in existence at the commencement of tile new act. clearly on the plain language of sub-section (3) of section 295 there is nothing to prevent the companies from obtaining approval of the government and regularising them. the language is not acceptable .....
Tag this Judgment!Court : Rajasthan
Reported in : (1962)ILLJ607Raj
..... alleged irregularities in the trial are concerned, i find no force in the contentions raised by the learned counsel.6. now coming to the main contentions. section 21 of the factories act runs asfollows:section 21.--in every factory, the following, namely,--(1) every moving part of a prime-mover and every flywheel connected to a prime- mover, whether ..... case, will meet the ends of justice.10. the result, therefore, is that this revision is partly allowed, conviction of the petitioner under section 21(1) road with section 22 of the factories act is maintained but his sentence is reduced to a fine of rs. 200, in default to under go simple imprisonment for a period of three ..... securely fenced; and(b) the belts of the lathe in the workshop were not securely fenced.as it amounted to a contravention of the provisions of section 21(1) of the act, the petitioner was informed of this and was directed to remove them. petitioner sent a reply stating that the above mentioned defects had been removed. the .....
Tag this Judgment!Court : Rajasthan
Reported in : (1961)IILLJ240Raj
..... of the company. all that the law requires is that the asset should be available for use even though it may not have been actually put into use. by section 27 of act 101 of 1956 the provision has been amended and clause (a) of sub-para, (1) of para. xvii has been worded as follows:the original cost of fixed assets ..... be observed at the outset that with a view to ensure the efficient working of electrical companies and at the same time to provide against any improper use of their finances, the law has devised certain checks and sefeguards. the tribunal had, therefore, to examine in the light of these provisions of the law whether the return of income and ..... excluding the office allowance mentioned in sub-para. (3) but including purchasing commission, if any, shall be based on a percentage of net profit as defined in section 87(c)(3) of the indian companies act, 1913 (vii of 1913), and shall not exceed-- (a) in respect of the first rs. 6 lakhs of such net profits--10 percent; and(b) .....
Tag this Judgment!Court : Rajasthan
Reported in : 1962CriLJ666
..... penalty thereunder does not prevent the infliction of any punishment to which the person affected thereby is liable under any other law, as it is clear from section 189 the act itself. see also maqbool husain v. state of bombay : 1983ecr1598d(sc) . therefore, the information sought by the customs officers from the petitioner cannot be ..... petitioner, that the information supplied to the police, does indicate the commission of certain offences both under the indian penal code as also under certain sections of the sea customs act. it must be, however, remembered that the matter is still at the stage of preliminary investigation before the police, who do not appear to ..... customs employed in checking smuggling to summon any person, whose attendance he considers necessary, either to give evidence or to produce any document; and under section 172 of the act, a magistrate may, on application by a customs collector, issue a search warrant in relation to the recovery of any dutiable or prohibited goods .....
Tag this Judgment!Court : Rajasthan
Reported in : [1961]42ITR657(Raj)
..... narrowed down because it has been held throughout and this was not questioned before us that the lands were subject to a local rate under the act of 1947. section 31 of the act in so far as it is material for our purposes reads as follows :'a board shall levy with the previous sanction of the government in non ..... tenants under sub-section (b) of section 32; but that, in our opinion, does ..... contribution realised from him by the government under sub-section (1).' therefore, it was ex facie a jagirdars contribution to the finances of a district board based on rent payable to him by his tenants. it is true that the jagirdar was in turn permitted by the provisions of this act to reimburse himself by recovering an equal amount from his .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1963Raj51
..... deemed to have taken place at jaipur. the petitioner on its own showing is a registered dealer, which according to its definition under the rajasthan sales 'ax act, section 2 sub-section (f) includes a person who carries on business of supplying goods in the state whether en commission or for remuneration or otherwise. the petitioner, therefore, was ..... general word is restricted to a sense analogous to the less general word. in the present case, therefore, i hold that the word 'supply' in section 2 (c) of the act must be interpreted as they include the conception of sale.'to the same effect is the view of dass, j.18. in karamchand thapar and bros. ..... exempted from the levy of tales tax. the council passed a resolution to that effect on 30th january, 1958, but since the papers were not submitted through the finance department the decision of the council could not .be implemented. this decision was verbally communicated to the petitioner and, therefore, the petitioner did not move this court .....
Tag this Judgment!Court : Rajasthan
Reported in : [1962]46ITR351(Raj)
..... 'that year' relate to the year for which a return of the assessees income has to be forwarded under section 22 of the indian income-tax act, called the 'accounting year', or the year ..... . the words that year in the section which are underlined have reference to the assessment year. the year in which this income is taxed is the year of assessment and the rates at which this tax is levied ar prescribed by the annual finance act for that year. do the words ..... for either by general or special notice. assessment and computation of tax are dependent on the annual finance act which prescribes the rates. the question of 'too low' a rate does not arise unless the rate is laid down by the annual ..... finance act. it is the financial year or the year of assessment with reference to which escapment of income or applicability of too .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1962Raj258
..... passed against the plaintiff was certainly of a penal nature, that is, by way of punishment and as it clearly contravened the provisions of section 240(3) of the government of india act, 1935, (of which article 311(2) is a counterpart in the constitution), it was illegal and ineffective.their lordships further made it clear ..... isfollowed. chief justice of thekajas-than high court. in respect of members ofthe ministerial staff of the civil and sessions courts. by order of the governorsd. ram singhsceretary, finance (r)deptt.8. this order makes it absolutely clear that the government circuler dated the 27th august, 1957 (ex. 23) never envisaged any delegation of powers to ..... authority. we may further point out in this connection that this position was subsequently changed inasmuch as this power was delegated to the government in the administrative department vide finance department order no. f.7a(43) (fb)(a) rules/57 dated the 3rd may, 1960 (ex. 34). this would clearly show that the power of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1963Raj134
..... clay and industrial works ltd., air 1948 bom 357 which also came up for comments in the aforesaid decision of the supreme court.5. section 220 of the act corresponds to section 134 of the companies act of 1913. it imposesliability upon the company and its officers to file with the registrar three copies of the balance-sheet and the profit ..... with the registrar a return containing the particulars specified in part i of schedule v, as they stood on that day regarding the items mentioned therein. section 220(1) of the act is as follows,--'(i) after the balance sheet and the profit and loss account have been laid before a company at the annual general meeting as ..... of filing the documents did not arise and the same argument has been advanced before us.3. the trial magistrate held that the provisions of section 220 were controlled by section 166 of the act and that as no general meeting was held, the company or its directors did not incur any liability for non-submission of the balance-sheet .....
Tag this Judgment!Court : Rajasthan
Reported in : 1982WLN633
..... it to make use of an independent expert's reports without disclosing it.in state of mysore v. shivadasappa : (1964)illj24sc , clause (8) of section 545 of the bombay police manual laying down the procedure to be followed in enquiries came up for consideration. the statements of the witnesses were recorded in the ..... by applying pre-existing legal norms of factual situations. now, the necessity of giving reasons is at important safeguard to ensure observance of the duty to act judicially. it introduces clarity checks the introduction of extraneous or irrelevant considerations and exculdes or at any rate, minimises arbitreariness in the decision making process.another ..... receive evidence at the hearing about previous medical reports which technically would have been inadmissible under the rule against hearsay. even a court of law, when acting in an administrative capacity in hearing licensing appeals, is not bound by the legal rules; for otherwise it might have to decide of different evidence .....
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