Court : Rajasthan
Reported in : 2008[12]STR545; (2009)21VST56(Raj)
..... that in the case in hand, the order is appelable and no appeal having been filed, the claim of refund has no merit, and the appeal was dismissed.7. we have heard learned counsel for the parties, and have gone through the relevant provisions of the finance act, 1994, enacting provisions for levy of service tax, so also the ..... wrongly could have been refused?2. the necessary facts are, that the assessee voluntarily deposited certain amounts with the department, purportedly representing service tax on different services, which were charged by the ..... filed by the assessee seeking to challenge the impugned orders of the tribunal, so also of the authorities below. the appeal was admitted vide order dated 14-2-2007, on the following substantial question of law:whether in the facts and circumstances the claim to refund of service tax which has been paid in excess .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(4)Raj3494
..... issues, would be a proper party. hence, the case of kasturi (supra) is distinguishable on the basis of factual matrix. furthermore, in the case of sumtibai v. paras finance co. : air2007sc3166 , the hon'ble supreme court has explained the case of kasturi (supra) and has held that it cannot be laid down as an absolute proposition that ..... the applicant. according to learned counsel the dispute is strictly between the petitioner and the state government. the applicant is a stranger to the said dispute. secondly, since no relief is being asked by the petitioner against the applicant, the applicant is not a necessary party to the present writ petition. thirdly, while relying on the case ..... .s. chauhan, j. 1. this case has come up on an application for impleadment filed by promuk hoffman international ltd. (`the applicant', for short).2. according to the applicant, it was one of the participants/ bidders in the tender floated by the state of rajasthan for affixing of high security registration .....
Tag this Judgment!Court : Rajasthan
Reported in : (1997)139CTR(Raj)469
..... of the it department, jaipur and also undertaking to discharge the income-tax liability pursuant to order under s. 195 of the act, 1961. accordingly, personal guarantee of the chairman and an undertaking was submitted. photocopies of personal guarantee and the undertaking were filed as ..... briefly stated are : that the petitioner m/s modern threads (india) (p) ltd. is a company incorporated and registered under the companies act, 1956 having its registered office at a-4, vijay path, tilak nagar, jaipur. the said company is a public limited company engaged in ..... the admission stage itself. let a certified copy of this order be sent to the finance secretary, ministry of finance, government of india, new delhi at once. ..... (hereinafter referred to as the act, 1961) before the ao, the dy. cit, special range ii, jaipur on 29th oct., 1996 to determine the taxability of income under the head technical know-how fees and basic process engineering fees and also for noc to remit the first instalment of .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000(2)WLN617
..... these cases will not govern this case.reliance has been placed by the learned counsel for the petitioners on a decision of the bombay high court in maharashtra cooperative housing finance society ltd. bombay and ors. v. v.s. loni and another reported in (4) co-op. cases 82. wherein it has been held that the term management will ..... to the industrial tribunal. if the matter cannot be referred to the industrial tribunal not being a right accrued to the respondents under the act and the registrar cannot adjudicate the reference then the respondents have no other remedy but to go to the civil court for getting their grievance redressed and the civil court is the only forum available to ..... dispute may be stated thus:(1) if the dispute is not an industrial dispute, nor does it relate to enforcement of any other right under the act the remedy lies only in the civil court.(2) if the dispute is an industrial dispute arising out of a right or liability under the general or common law and not under the .....
Tag this Judgment!Court : Rajasthan
Reported in : [1961]42ITR308(Raj)
..... the income-tax officer however raised an objection that the documents which he was asked to produce were confidential under section 54 of the income-tax act and the court had no power to order their production. on this objection the court passed an order on march 26, 1957, holding that the vakalatnama was not protected under ..... not appear to have been the intention of the legislature to save all documents produced before the income-tax officer under the provisions of the income-tax act irrespective of their nature. the ratio decidendi in the above bombay case was that only those documents which were relevant for purposes of assessment came under the ..... the income-tax officer, jodhpur, for producing the following documents :(1) vakalatnama filed by the plaintiff on behalf of his clients before the income-tax officer, jodhpur,(2) order sheet of proceedings before the income-tax officer showing the appearance of the plaintiff on behalf of his clients of different dates, and(3) an application .....
Tag this Judgment!Court : Rajasthan
Reported in : 2009CriLJ4362; 2009(3)WLN9
..... taken against the guilty persons.4. when the aforesaid report was not registered at police station, chirawa, falling under the jurisdiction of the learned magistrate non-petitioner no. 2, the petitioner filed an application under section 156(3) cr.p.c. before him. after filing of the application on 27.01.2009, the matter was ..... direction the police to register a first information report under chapter xii of the code of criminal procedure. therefore, it is submitted that the magistrate has acted illegally in not issuing such orders.6. after having considered the submissions made by the counsel for the petitioner and taking into consideration the facts and circumstances ..... criminal procedure code. the learned magistrate is in terms asked to take administrative action. therefore, the petition or complaint was not such a complaint as a magistrate could act upon under section 190(1), criminal p.c.22. therefore, it is more than clear that a complaint must be made before the magistrate for his .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(3)WLN668
..... specified in sub-section (1).however, by section 63(a) of the finance act, 1994 (32 of 1994), sub-section (3) of section 3 of the aforesaid act was substituted as under:(3) the provisions of the (central excise act, 1944) (1 of 1944) and the rules made thereunder, including those relating ..... far as it relates to the question of penalty and not of substituted provision to be operative retrospectively particularly keeping in view that the act of 1957 is not an independent legislation but is merely supplementary to the existing law relating to the levy of excise duty.5. in ..... where the parliament has amended the said section by introducing words 'offence and penalties' (which are introduced in 1994) on the present proceeding?2. the brief facts of this case as found by the tribunal are: that the officers of the central excise department visited the factory premises of ..... the case and refer the aforesaid question of law sought to be referred by the petitioner to this court. no order as to costs. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)76TTJ(NULL)306
..... of udasar, who were mostly from the downtrodden community and so on their representation to the government of india, the finance ministry considered the matter sympathetically and accordingly at the instance of the finance ministry government of india, the cbdt issued the above instruction/circular wherein they also directed the chief commissioners to get the ..... payment of the same. thereupon the income tax officer initiated proceedings under section 148, and ultimately made ex parte assessment under section 44 of the income tax act, 1961, for assessment years 1984-85 to 1992-93 rejecting request for allowing time for filing return. the learned commissioner (appeals) rejected the assessee's appeals ..... year 1984-85, the assessee went in revision under section 264 of income tax act and the learned commissioner in his revisional order, set aside the issue for deciding afresh in view of circular of cbdt no. 225/5/96/ita/ii, dated 28-2-1996 (copy placed in ar's p.b.) being to the effect that .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)87TTJ(NULL)615
..... recognised by the finance minister in his last budget speech which was followed up by board's circular no. g-280/2/2003-it (inv) dated 10-3-2003. the statement of a third person and, that too, where it has ..... in respect of undisclosed income. such a burden has to be discharged by bringing on record some positive material or evidence in accordance with the provisions of law. no such corroborative evidence has been brought on record in this case.9. it may also be relevant here to mention that the general impression regarding forced confession was ..... was recorded by coercion. shri daulal had made a representation before the learned ccit and also dc (admn.) after the survey. moreover, the assessing officer has brought no material on record to prove that the assessee derived any undisclosed income from other business or from dealings in share, etc., as recorded in the said statement of shri .....
Tag this Judgment!Court : Rajasthan
Reported in : 1999(2)WLC232; 1998(1)WLN691
..... retirement has not been credited to his account. he placed reliance on the cases of (i) state of kerala v. m. padmanabhan nair : (1985)illj530sc . (ii) union of india v. jyoti chit fund & finance : (1976)iillj69sc , (iii) calcutta dock labour board and anr. v. smt. sandhya mitra and ors. : (1993)iiillj412sc , (iv) union of india v ..... general insurance (employees) pension scheme, 1995 formulated by the central government in exercise of the power conferred under section 17a of the general insurance business (nationalisation) act, 1972. para 48 of the scheme reads as follows:48. recovery of dues of the corporation or a company: the corporation or a company shall be ..... raj. (supra) the retiral benefits were denied to the government servant because he had not produced date of birth certificate. it was held that there was no requirement of birth certificate when retiral benefits are to be given and the birth certificate was required for the appointment only. the case is clearly distinguishable.17. .....
Tag this Judgment!