Court : Rajasthan
Reported in : [2005]147TAXMAN61(Raj)
..... 227 suggests that the framers of our constitution believed that they were restoring to the high court the power which had been taken away by section 224(2) of government of india act, 1935. in the original constitution of india article 227 was devised to empower the high court to exercise its supervisory jurisdiction not only over inferior ..... v. chief engineer (2004) 4 wlc (raj.) 235, the principle laid down by the apex court in umaji keshao meshram was followed and it was held that no intra-court appeal lies to the division bench against the judgment order of single judge rendered in exercise of supervisory jurisdiction under article 227 of the constitution.high court ..... under article 227 of the constitution of india the high court could set aside or ignore the findings of fact of an inferior court or tribunal if there was no evidence to justify such a conclusion.8. supervisory jurisdiction may also be exercised by the high court through writ of certiorari. with regard to the character and .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)123CTR(Raj)61; [1995]214ITR610(Raj); [1995]78TAXMAN142(Raj)
..... questions which have been raised by learned counsel do not require to be gone into.the principles for valuation in respect of an immovable property under the wealth-tax act or other taxation laws are different from the principles which are applicable to acquisition proceedings. the proceedings under chapter xx-c are akin to the acquisition proceedings and not ..... has been taken by learned counsel for the respondents is that the writ petition is not maintainable as the petitioner and the vendor have contravened the provision of the act by transferring the property before any permission could have been given by the appropriate authority and for which reliance has been placed on the decision given by a ..... the petitioners have entered into an agreement to purchase a plot of 9,500 sq. yards (7,945 sq. metre) with two godowns having an area of 2,920 sq. metres with respondent no. 3 for a consideration of rs. 99,84,500 out of which a sum of rs. 40,00,000 was paid by cheque and the possession of .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(4)Raj2879; 2009(3)WLN219(1)
..... matter of the criminal trial. there had not been any charge making the outside payment to the beneficiaries but the same has been treated having been proved as charge no. 2. learned counsel has relied on the decisions of hon'ble supreme court in ramesh chander gupta v. state of rajasthan and ors. 1979 slj 214 and in birdhi ..... further held that the disciplinary enquiry has to be a quasi-judicial enquiry held according to the principles of natural justice and the enquiry officer has a duty to act judicially and an enquiry report in a quasi-judicial enquiry must show the reasons for the conclusion.21. so far as the contention of learned counsel for the ..... withheld shri h.c. jain from the disciplinary enquiry failed to produce him as witness and, therefore, an adverse inference as envisaged under section 114 of the indian evidence act ought to have been drawn against the respondent-bank. in the instant case, shri h.c. jain was a material witness with regard to the preparation and passing of .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2010(1)Raj275; 2009(3)WLN342
..... teacher and 1200 posts of teacher grade-iii and in order to run the teaching work in a proper manner. the vidyarthi mitra scheme approved by the finance department vide its circular dt. 09.01.2007 was ordered to be implemented as stated above by appointing vidyarthi mitra on the fixed remuneration of rs. 4 ..... exceptional exigency, the policy could be issued and implemented in the interest of school education which includes students and the appointment of teachers on contract basis;(ii) there was no challenge to the policy before the co-ordinate bench; otherwise also, the respondents cannot be allowed to challenge their own policy;(iii) the judgment of ..... ideals and institutions. those who have been entrusted with the task of administering the system and operating various constituents of the state and who take oath to act in accordance with the constitution and uphold the same, have to set an example by exhibiting total commitment to the constitutional ideals. this principle is required to .....
Tag this Judgment!Court : Rajasthan
Reported in : 1977WLN341
..... been amended empowering the state government to fix different rates of tax in respect of different municipal boards. the new sub-section (2) added to section 104 of the act runs as follows:(2) a direction under sub section (1) may provide for the levy of taxes at different rates in different municipalities having regard to their varying legal ..... tyagi j. in the popular house case 1972 rlw 144 has referred to the report of the committee set up by the government of india to study local finance, in the year 1951 and has also referred to the recommendation of the committee that the rate should be prescribed generally on ad valorem basis and where ad ..... rate of octroi duty on different varieties of cloth ranging from terylene and silken to rough cotton varieties of cloth of different value, but it would certainly be no ground for holding that the octroi duty charged by pipar municipal board is discriminatory. learned counsel for the board pointed out that in several other municipal boards, the .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(3)Raj1514; 2004(1)WLC290
..... of this institution was inserted vide fd office memorandum no. f.12(12)fd(gr.2)/82 dated 24.8.89 by inserting entry no. (viii) under heading (d) 'complicated heart surgery cases' as the last para of finance department memorandum no. f.12(1)fd(gr.2)/89 dated 21.2.1989.(ii) that the plea that because the petitioner-appellant has ..... be denied on the ground that because the petitioner instead of waiting in queue and spending time in seeking a clarification from a local hospital has decided to act with promptitude in the interest of self preservation by taking his wife immediately to an institute approved by the state govt.14. apart from this, there ..... court issued a direction to reimburse the medical expenses incurred for securing medical attendance for special diseases outside rajasthan in like circumstances for the reason that there was no facility of treatment of the disease from which the petitioner was suffering, in the state of rajasthan.15. thus, in view of the above observations made by .....
Tag this Judgment!Court : Rajasthan
Reported in : 2008(2)WLN320
..... manufacture of cotton yarn and man made yarn of synthetics and artificial staple fibers classifiable under chapters 52, 54 and 55 of the first schedule to the central excise tariff act, 1985, and appear to have not paid duty of excise amounting to rs. 2709213/- (cenvat rs. 2656091/- + education cess rs. 53122/-) on their finished goods, ..... under challenge is common, these petitions are taken up together and with the consent of learned counsel for the parties, the same are decided by this common order.2. in each of these cases, the petitioner is challenging the show cause notice issued by the department by which the petitioner company was required to show cause as ..... , levy is on manufacture but payment is at the time of clearance. under the act, payment of duty on yarn had to be at the spindle stage. however, when we come to the exemption notification no. 14/2002-ce, the requirement was that exemption on grey fabrics was admissible subject to the assessee not claiming cenvat credit before .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)77TTJ(NULL)987
..... of the appellant. in the first three cases cash books have also been produced. therefore, as per the judgment of steller investment ltd. (supra) and sophia finance ltd. (supra) no addition can be made on account of share application money as the assessee has established the identity of the share applicants and also proved that the money was ..... lower authorities. all the shareholders have been allotted shares later on and their distinctive numbers are also available in the chart (pb a). the return required under the companies act, 1956, were duly filed to the registrar of companies also. the assessing officer or the commissioner (appeals) did not doubt their identity, which is thus established. the ..... had shown the share application money in the names of following eight persons :nameamount rs.1. anil nuwal 3,50,0002. madhu sudan nuwal 3,50,0003. aunita nuwal 2,00,0004. kailash chand dad 1,00,0005. bal mukand somani 1,00,0006. smt. asha mathur 50,0007. k.g. jhanwar 1,00,0008. dev kishan .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)178CTR(Raj)305
..... levy of the wealth-tax in a limited way in the case of closely-held companies.'7. the amended provisions on insertion of finance act, 1988, are extracted as follows :'(3) the assets referred to in sub-section (2) shall be the following, namely :(i) gold, silver, platinum or any other precious metal or any alloy containing one or ..... provisions are remedial and curative in nature and as such retrospective in operation. thus, the first question is answered in favour of the assessee and against the department.question nos. 2 & 314. it is not in controversy that both the questions stand answered by the division bench of this court in cit v. chhagan lal gupta . it is ..... . in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the wealth tax act, 1988 (sicfinance act, 1988). as per circular no. 528, dated 16-12-1988, the proviso was brought on the statute with a view to removing the unintended hardship of the closely-held .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2007(3)Raj2164
..... the court should avoid giving a declaration granting a particular scale of pay and compelling the government to implement the same.23. in the case of secretary, finance department and ors. v. west bengal registration service association and ors. 1993 (supplementary) (1) scc 153, the supreme court observed that though the recommendation ..... committee constituted by the government on demand of the employee for grant of equivalent pay scale as that central government employees.16. that the government acted pursuant to the report of the law reforms committee and framed statutory rules under article 309 of the constitution of india and entitled the rajasthan legal ..... 1984 rlr 966 and padam kumar jain v. state of rajasthan 1987 (2) rlr 807, the single judge held that there was no difficulty in directing the government to act in accordance with the recommendations of the law reforms committee as there was no justification why the said recommendations have been put in oblivion. the single judge .....
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