Court : Rajasthan
Reported in : AIR1965Raj127
..... is contemplated is loss or destruction or deterioration of the goods and the consequent loss to the owner thereof. if because of negligence or inadvertence or even wrongful act on the part of the employees of the railway administration goods entrusted for carriage are lost, destroyed or deteriorated, the railway administration is guilty of failing to ..... 32 seers. a shortage certificate was obtained from the railway official concerned at marwar pali. notices dated 21-12-55 under section 77 of the indian railways act were sent claiming compensation for short delivery. the eastern, northern and western railways over which the consignment travelled did not settle the claim and the consignee firm, ..... union of india for a sum of rs. 364/4/- on account of shortage in the goods delivered by the railways to the consignee. 2. on 17th june, 1955, under railway receipt no. q. 71726, 1197 steel angles and 540 steel squares were booked from jamshedpur by the tata iron and steel company ltd. to marwar pali .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj162
..... law .of the land. (4) that section 13 of the indian finance act of 1950 did not repeal the special law under which the petitioner company has sought immunity from tax on its income, and, therefore, it is urged that the respondent no. 2 had no authority to assess the petitioner company during the terms of the agreement ( ..... find any saving of such exemption in favour of the company in section 13 of the finance act, 1950 and therefore it is not open to the company to claim exemption under the provisions of the agreement. in our opinion, no contractual obligation whether devolving on the government by virtue of the constitutional provisions or otherwise' ..... pro forma respondent whereby the company has challenged the assessment orders passed by the respondent no. 2 assessing the petitioner company under the indian income tax act, 1922 for the assessment years 1953-54, 1954-55, 1955-56 and 1956-57. writ application no. 114 of 1962 is filed against the commissioner of sales tax, udaipur, the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1964Raj205
..... to a government or ruler shall be exercised subject to such conditions as may be imposed by the dominion government, including, notwithstanding anything in this act, any conditions with respect to finance, but it shall not be lawful for the dominion government so to impose any conditions regulating the matter broadcast by, or by authority of, ..... hold that the operation of the main body of article 295(b) is in any way affected by the recommendations made in the report of the indian states finances enquiry committee 1948-49 or by the agreement executed between the president of india and the raj-pramukh of rajasthan on the 25th february, 1950.45. the ..... indian companies act, 1913, was the plaintiffin the court below. it has its registered office in delhi.for facility of reference, we shall refer to it hereafter asthe plaintiff. this suit was originally brought againstthe state of rajasthan only, which is defendant no. 1 inthe suit. the union of india was also impleaded as defendant no. 2 later. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj205
..... of the firm. later on three other partners) with whom we are not concerned, are also said to have left the firm. sometime in september, 1954, petitioner no. 2 jeth mal also left the firm and when he left the firm the same was dissolved by a deed of dissolution dated 27-9-54, and thereafter gunamal became the ..... , which stood dissolved, they could not be regarded as assessees in default so as to entitle the authorities to initiate proceedings under the public demands recovery act, or the land revenue act against them. they also sought to challenge the assessment itself as illegal, but in the course of hearing the learned counsel appearing for the petitioners felt ..... the liability of the firm or partners to the assessment but with the question as to the liability of the firm to penalty under section 28 of the act. sub-section (2) of the amended section has clearly provided for it.' the consideration of the main question formulated above will depend on the answer to the subsidiary question, .....
Tag this Judgment!Court : Rajasthan
Reported in : [1966]62ITR411(Raj)
..... of the firm. later on, three other partners, with whom we are not concerned, are also said to have left the firm. some time in september, 1954, petitioner no. 2, jeth mal, also left the firm and when he left the firm, the same was dissolved by a deed of dissolution dated september 27, 1954, and thereafter, gunamal ..... firm, which stood dissolved, they could not be regarded as assessees in default so as to entitle the authorities to initiate proceedings under the public demands recovery act, or the land revenue act, against them. they also sought to challenge the assessment itself as illegal, but in the course of hearing, the learned counsel appearing for the petitioners ..... the liability of the firm or partners to the assessment but with the question as to liability of the firm to penalty under section 28 of the act. sub-section (2) of the amended section his clearly provided for it.'the consideration of the main question formulated above will depend on the answer to the subsidiary question, .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj175
..... is sought to restrain the respondents from levying or realizing any increased or additional tax under the rajasthan motor vehicles taxation act, 1951 (act no. xi of 1951) (hereinafter to be referred to as 'the taxation act' for the sake of brevity), in excess of what is properly leviable according to the load carrying capacity as mentioned ..... before us. it runs as follows :home 'b' department. notification. jaipur, march, 2, 1959 no. d. 1452/f.16(4)(2)hb/57.--in exercise of the powers conferred by sub-section (1) of section 36 of the motor vehicles act, 1939 (central act 4 of 1959) the governor of rajasthan is pleased to notify, with the approval of ..... contingency. thus, once a proper tax has been paid, there is no provision in the act to enhance that tax subsequently. the petitions before us cover two types of transport vehicles, (1) public carriers which carry sundry goods; (2) public carriers fitted with petroleum tanks which carry limited volume of petroleum products in the tank.7. these .....
Tag this Judgment!Court : Rajasthan
Reported in : [1965]58ITR118(Raj)
..... to learned counsel, has got to be given to the figures about the set-off of carry-forward loss. it is submitted that sub-section (2) of section 141 of the act casts a duty on the income-tax officer himself to make due allowance for the carry-forward losses or for depreciation allowance and the income-tax officer ..... not been so set off or, where the assessee has income only under the head capital gains and has exercised the option under sub-section (2) of that section or where he has no income under any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year ..... of 1964 (jaipur udhyog ltd. v. commissioner of income-tax).the petitioner no. 1 is a joint stock company registered under the companies act and runs a cement factory at sawai madhopur and is engaged in the business of manufacturing and distributing cement. the petitioner no. 2 is a shareholder of the company. they claim that the factory was established by .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj90
..... provisions of the gram-barley order, 1964, were nothing but instruments within the meaning of section 43 of the defence of india act and those instruments could be of no help against the clear an enacted by clause (2) of the export prohibition order, 1965. in the circumstances we are unable to accept the arguments advanced by the petitioners that ..... order runs as follows:'(2). ban on export of gram and barley--'as from the dale of commencement of this order, no person shall without obtaining the prior permission in writing of the state government in this behalf, export or cause to be exported either directly or through his agent or servant or any other person acting on his behalf, ..... reads as follows:(2). ban on export of gram and barley: as from the date of commencement of this order, no person shall export or cause in be exported either directly or through his agent or servant or any other person acting on bis behalf. gram and barley either whole or split or in any other form outside the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj24
..... in courts of law. we think that this contention is without any substance; for, the law is well established beyond all manner of doubt or dispute that there can be no act of state as between a sovereign and his subject. if any authority is needed for this proposition, we would refer to a bench decision of this court in thakur laxman ..... select certain plots in exchange of his original ones and the same be allotted to him, or, in the alternative, the original price paid by him for the plots nos. 1 and 2 he refunded to him at the rate paid by him.on the 18th of may, 1951 (ex. 29/1) the plaintiff gave a notice under section 80 of the ..... for the payment of interest on compensation amount, and so we direct that the said amount should carry interest at 4 per cent per annum from the date when respondent 2 took possession of the claimant's lands to the date on which it deposited or paid the amount of compensation to them.' 35. learned deputy government advocate draws our attention .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj1
..... pat. 189 a question arose whether a particular share in village kazi koerya tauzi in the district of bhagalpur was wakf properly within the meaning of section 2(e) of the act no. 42 of 1923. the district judge decided that question and a revision against his order was filed in the high court, it was contended on behalf of ..... v. fateh ali shah, air 1941 lah 145, full bench of the lahore high court considered the question whether in proceedings under section 10 of the mussalman wakf act no. 42 of 1928, the district judge had jurisdiction to hold an enquiry into the nature of the properly where the alleged mutawalli denied the existence of the wakf and ..... government.' we shall deal with the interpretation of these sections later on.12. next chapter v deals with mutawallis and wakf accounts. chapter vi relates to the finance of the board, chapter vii to judicial proceedings and chapter viii to miscellaneous matters.13. now, it may be observed, that, when petitioners filed their writ application .....
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