Court : Rajasthan
Reported in : AIR1967Raj61
..... no. 2 ..... no ..... act ..... no ..... no ..... no ..... 2 ..... nos ..... no ..... no ..... no ..... no ..... no ..... no ..... no ..... act ..... act ..... act ..... ii ..... act 1922 or this act ..... ii ..... act, 1922, or under this act ..... 2 ..... (ii) ..... act, 1922 or this act ..... act, 1922 or under this act ..... act ..... 2 ..... act, ..... no ..... acting ..... act ..... no ..... no ..... no ..... no ..... no ..... no ..... no ..... no ..... act ..... no ..... done on 2-3-66 ..... income-tax act, as follows ..... 2 ..... no ..... no ..... acting under section 132 of the act ..... act for ..... 2) of the indian income-tax act ..... 2) of the income-tax act of 1922 was in pari materia with section 132(1) of the income-tax act, 1961. the same view was taken by the punjab high court in civil writ no ..... act would not bring ..... act ..... act, 1992, or the income-tax act, 1961, or the excess profits-tax act, 1940, or the business profits tax act, 1947, or the super profit tax act, 1963, or the companies (profits) surtax act ..... act, 1961, which deals with income tax authorities section 131 of the act ..... act. 1922 or this act; (iii) specifying the amount that will be required to satisfy any existing liability under this act and any one or more of the acts ..... no. 269 of 1966, also figure as respondents in the other writ petition no .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj50; [1967]20STC551(Raj)
..... and taxation (appeals) jodhpur. he also moved an application under the second proviso to section 13 (1) of the rajasthan sales tax act, 1954 (act no. xxix of 1954, hereinafter called the act) which has since been repealed for permission to file an appeal without depositing the tax. this prayer was rejected by the deputy commissioner ..... the assessment proceedings; and, if unsuccessful there, before the appellate officer or the appellant tribunal or in the high court under section 66 (2) of the indian income-tax act. their lordships, however, repelled this plea holding that the existence of such alternative remedy was not always a sufficient reason for refusing a ..... the state of rajasthan and the deputy commissioner (appeals) excise and taxation, jodhpur, restraining them from making any recovery from the petitioner in pursuance of it.2. the material facts are these. the petitioner is an approved contractor of the public works department of the state. in connection with the construction of a .....
Tag this Judgment!Court : Rajasthan
Reported in : [1967]65ITR112(Raj)
..... , that court had occasion to consider what were the characteristics of banking. the concern whose business was examined was united dominions trust limited, which was a large financing company, who described itself as bankers and was maintaining an important financial house. it has a high standing, including the bank of england amongst its shareholders. it ..... loss. he urged that the characterizing of the part of the stock-in-trade of this nature as investment was of no consequence. he took us through the provisions of the banking companies act and the statutory form in which the balance sheet was to be prepared and he pointed out that the balance-sheet uses ..... the present case. according to the tribunal, (i) the investment in securities was in respect of the unutilised excess capital not immediately needed by the corporation; (ii) the investment could have been avoided and instead capital could have been called as reasonably needed; and (iii) the immediate cause for the sale of the securities .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1968Raj72
..... . there is one further consideration which greatly fortifies us in coming to the conclusion to which we have come and that takes us to section 80 of the rajasthan panchayat act (no. 21) of 1953. this section reads as under: ''section 80. liability of panchas --(1) the sarpanch and every panch shall be liable to the panchayat for the ..... panchayat when he handed over charge to him which is clearly borne out by the signatures of the latter on all the four pages of the charge list, (2) that no inquiry was made into this matter in his presence or after notice to him and, therefore, any conclusions to which the panchayat assistant or the deputy district ..... any money or other property belonging to the panchayat if such loss, waste or misapplication is a direct consequence of his neglect or misconduct while a sarpanch or panch. (2) no suit shall be instituted by a panchayat under sub-section (1) against any sarpanch or panch except with the previous sanction of the officer-in-charge of panchayats. ( .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1968Raj169
..... passed by the minister in charge under rule 21 to dispose of the matters arising out of section 68-d(2) of the act and therefore, the final orders could be passed on these cases only by the minister and by no other authority. he further contended that if rule 33-a is not there in these rules then it is ..... s office and legal affairs department. on the basis of the introduction of new item no. 12, mr. rajnarain submits that the legal remembrancer under the business rules was the proper authority for disposing of the objections received under section 6r-d(2) of the act. he further contended that since the legal remembrancer himself became the chairman of the state ..... accept the contention of the petitioners that no other person except the law secretary or the legal remembrancer could be appointed for the purposes of taking proceedings under section 68-d of the act.10. rule 7(1) of the rules of 1960 requires that the objections received under section 68-d(2) shall be considered by such officer as .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1968Raj249
..... effect? 1. (d) is the office exempt above from disqualification under section 3(1) of the parliament (prevention of disqualification) act (no. 10 of 1959), 1959? 2. (a) is section 10(2) of the delimitation commission act, 1962 void on the ground that by delegating its power to the delimitation commission to such an extent the parliament has effected ..... and bhim constituencies in ajmer parliamentary constituency by the delimitation commission is valid.49. issue no. 2 (c). as was held by their lordships of the supreme court in meghraj kothari v. delimitation commission, air 1967 sc 669 the delimitation commission act, 1962 was made by parliament in exercise of its power under article 327 of the ..... he is not exempt from disqualification under this act.42. as however i have held above that the pramukh does not hold an office under the government he is not disqualified for being chosen as a member of parliament under article 102(1)(a).43. issue no. 2(a). article 82 of the constitution provides for .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1969Raj1
..... of the rajasthan board of muslim wakfs to take proceedings against him under section 27 of the wakf act, 1954 (no. 29 of 1954 hereinafter to be referred as the act). he also questions the appointment of certain members of the wakf board, respondents nos. 2 to 4, as members of the judicial committee of the board and he prays for quashing the various ..... the civil court after the expiry of one year from the date of the publication of the list of wakfs under sub-section (2) of section 5. (2) notwithstanding anything contained in sub-section (1), no proceeding under this act in respect of any wakf shall be stayed by reason only of the pendency of any such suit or of any appeal or ..... , to deal with the matter on the basis of this order. the burden of his argument now is that under section 6 of the act, since the list had been published on 2-12-1965 and as no suit had been filed by the wakf board, the list has become final and conclusive. learned counsel placed strong reliance on air 1967 raj .....
Tag this Judgment!Court : Rajasthan
Reported in : [1968]70ITR245(Raj)
..... right to win and carry the minerals for commercial purposes which the assessee actually did in this case. the tribunal negatived this contention for reasons set out in paragraph no. 2 of its order, the relevant portion of which reads :'mr. bhargava, who argued the case on behalf of the assessee, rested this claim mainly on the provisions ..... may also comprehend payment of statutory dues and taxes imposed as a pre-condition to commence or for carrying on of a business; it may comprehend many other acts incidental to the carrying on of a business.'the aforesaid observations it is contended, show that any amount paid as fee or tax for commencing a business must ..... the expenditure was an initial expense as or gave the assessee a right of prospecting mines and, that, therefore, it was not as allowable deduction under section10(2) (xv) of the act.there was an appeal against the order of the income-tax officer to the appellant assistant commissioner, who, after setting out the facts, held as below :' .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1969Raj41
..... shall make an order setting aside the dismissal upon such terms as to costs or otherwise as it thinks fit, and shall appoint a day for proceeding with the suit. (2) no order shall be made under this rule unless notice of the application has been served on the opposite party.' at this stage, we may also reproduce rule 382 of the ..... of the jagir of charwas, was recognised as his heir and compensation on account of the resumption of his jagir was ordered to be paid to her. 2. we do not think it necessary to act out the facts stated in the writ application in detail, as. in our opinion, the writ application deserves to be disposed of on the preliminary objection ..... which it is exercised is not altered. where a revenue authority seeks to levy tax or threatens action in purported exercise of powers conferred by an act relating to revenue, the primary impact of such an act or threat is on the civil rights of the party aggrieved and when relief is claimed in that behalf it is a civil proceeding, even .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1969Raj146
..... state government in exercise of its powers under section 104 of the act imposing octroi in the concerning municipalities. as the writ petitions raise common questions, they can conveniently be disposed of together. 2. i may give the facts with, reference to writ petition no. 1503/64 joharimal and others v. the state of rajasthan and ..... be a delegation resorted to as a subsidiary or ancillary measure. the legislature cannot abdicate its functions in favour of another ....... there is no indication anywhere in the t. c. motor vehicles act as to what circumstances can be considered to be 'special circumstances' under section 12 justifying the levy of a toll. the decision as ..... is left in the hands of the outside body namely the government is the carrying out of that policy. thus there is no question of there being excessive delegation in enacting section 104 of the act. this argument, therefore, fails. 17. i may now consider whether section 104 violates article 14 of the constitution. in ram .....
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