Court : Rajasthan
Reported in : AIR1970Raj1
..... but looking to the trend of the cases cited by the learned government advocate, it has been the consistent view of the various high courts that in the case of goods delivered in gunny bags, the latter were considered as sold along with the commodity, and the assessee was held liable ..... commissioner of sales tax, madhya bharat : air1957mp40 , the definitions of 'dealer', 'goods' and 'sale' as given in the madhya bharat sales tax act, 1950 were examined and the view was taken that the combined effect of those definitions was that every person who carried on the business of transferring property in any kind ..... the question, what are the characteristics of sale under the rajasthan sales tax act, the supreme court has taken the same view in the state of rajasthan v, karamchand thappar ..... 'in the present case, as in that case, the packing materials were 'goods' within the definition of the act, the assessee certainly had property in the goods and it is not disputed that he transferred them to his ..... : [1969]1scr861 and observed as follows : 'this court in : [1959]1scr379 , held that to render turnover from sale of goods liable to tax under the sales tax acts, there must be concurrence of four elements in the sale--(1) ..... the assessing authority filed an application under section 15 of the rajasthan sales tax act (hereinafter called the act) before the board of revenue for referring the following question : 'whether the iron hoops and hessian cloth used for wrapping the pressed cotton bales by the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1983WLN416
..... the appeal heard by a division bench conferred by the travancore cochine high court 4,ct which was in force not only when the suit ..... that the right to prefer an appeal from the judgment of the court of first instance is derived from the provisions of section 96 of the code of civil procedure and that the tiavancore cochia act of h 25 me did not purport to confer a right of appeal on the parties, but merely dealt with procedural matters, matters which are dealt with by several high courts under the letters patent and, therefore, the contention of the appellant that he had a vested right to have ..... but also when the appeals were filed and that the right was not taken away expressly by kerala act no. ..... xiv of 1950), a division bench of the andhra pradesh high court in havatia private ltd. v. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1959Raj177
..... and 19 were not unqualified rights, and with respect to article 14, various enactments had already been passed for the administration of properties of religious endowments, as for example, sikh gurdwara act, nathdwara act (a mistake), bihar religious trust act, and further there were schemes of management settled by courts of law in various states in the country with regard to numerous durgahs existing over the length and breadth of india. ..... justice ghulam hasan of the allahabad high court to enquire into the matter and the said committee, after a thorough enquiry, came to the conclusion that the situation that confronted the muslim community was not a ..... prevented access to the courts including the high court and supreme court of india to vindicate ..... the administrator accordingly in march, 1950, set up tall wooden boards at various places in the durgah soliciting nazars and offerings on behalf of the durgah and also put up sealed boxes for the pilgrims to pour their offerings and nazars therein, and all moneys thus collected have gone to the durgah without any distribution to any ..... and when the emperor himself was seen to be convinced of the miracles of khwaja sahib, lesser persons could not resist believing in the tomb of khwaja sahib, which obtained the high sounding name of durgah. ..... chishti at ajmer is one out of many shrines of a like nature spread over the length and breadth of india, and to single out this shrine out of so many by a special legislation is highly discriminatory. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1980]45STC265(Raj)
..... it has been urged before us by the learned counsel for the assessee that, in such circumstances, where there was a difference of opinion amongst the various high courts in the country over the correct interpretationofthe provisions of section' 8(3)(b) of the central act, in respect of the question as to whether the goods which were subjected to manufacture or processing should belong to the assessee himself or may belong to him as well as to other persons, the assessee cannot be said to be unjustified in using the materials ..... of the assessee before the board of revenue that if the interpretation urged on his behalf in respect of the provisions of section 8(3)(b) of the central act may not be considered to be well-founded, yet there was reasonable basis for the assessee to accept such an interpretation, as at least two high courts have taken the view which was advanced by the assessee and that the assessee had acted in good faith and there was no guilty intention established on his part.4. ..... there is no doubt that the fact that two high courts in the country have taken a view favourable to the assessee and there is no decision of this court or the supreme court of india on the point, go to show that there was reasonable excuse for the assessee to make use of the materials purchased by him on c forms for processing the goods of others on job-basis and it cannot be said that the assessee was not acting in good faith. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1979]44STC456(Raj)
..... it was also held that if the difficulty of jurisdiction was apparent on the face of the record, the high court will not refuse relief to the petitioner under article 226 of the constitution and the existence of an alternate remedy is not an absolute bar ..... where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the high courts, it is well-settled, will issue appropriate orders or directions to prevent such ..... was held:it is well-settled however that though the writ of prohibition or certiorari will not issue against an executive authority, the high courts have power to issue in a fit case an order prohibiting an executive authority from acting without jurisdiction. ..... reassessment dated 6th may, 1965, and, as such, this question can neither be raised nor decided by this court in such proceedings, even if a case was to be stated by the board of revenue at our instance.22. we, therefore, hold that the commercial taxes officer acted wholly without jurisdiction in issuing a fresh notice of reassessment under section 12 of the act on 6th may, 1965, as the same was issued after the expiry of the prescribed period of limitation of ..... 734, the aforesaid two decisions of the madras high court were followed and it was held that when the appellate assistant commissioner set aside the reassessment order passed by the income-tax officer on the ground that the proceedings for reassessment .....
Tag this Judgment!Court : Rajasthan
Reported in : [1995]211ITR785(Raj)
..... amin : [1983]141itr875(guj) the other high courts have taken the view in favour of the revenue ..... was conflict of opinion in different high courts on the interpretation of section 80g. ..... question of law arising out of its order dated may 6, 1982, in respect of the assessment year 1971-72 under section 256(1) of the income-tax act, 1961 :'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the assessee was entitled fordeduction under section 80g of the income-tax act in respect of donations made in kind and in directing the income-tax officer to allow the same ?'2. ..... the income-tax officer disallowed the deduction under section 80g of the income-tax act as in respect of the donation made in kind the deduction was not allowable and only the cash donation was ..... ltd, : [1973]91itr166(kar) the courts have decided the matter in favour of the assessee while in the cases cit ..... rama verma : [1991]187itr308(sc) we are of the opinion that the tribunal was not justified in holding that the assessee was entitled for deduction under section 80g of the income-tax act in respect of the donations made in kind.3. ..... facts of the case are that gaj singh, ex-ruler of jodhpur, had made donation in kind of certain immovable properties to charitable and religious trusts and claimed deduction under section 80g of the income-tax act in respect of the value thereof as donations. ..... matter has now been settled by the decision of the apex court in the case of h. h. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1962Raj43
..... 24th of january, 1950, when the rajasthan ordinance came into force, the bikaner limitation act governed an application for the enforcement of the decree as the decree was passed by the former high court of bikaner in ..... indian high courts act was passed by the parliament of england empowering the crown to establish by letters patent high courts at calcutta, madras, bombay in which the supreme court as well as the sadar divani adalat and sadar nizamat adalat were all merged and the jurisdiction and appeals were transferred to the high courts and these courts were ..... argument is that it would be a violation of principle of interpretation, if the scope of article 183 was so widened as to include within it a decree of the former high court of bikaner which was established not by any charter but only by a proclamation of his highness of bikaner he has also tried to support this part of his case on the ground that the rajasthan ordinance expressly omitted article 183 for the specific reason that it had no ..... to the ordinance by virtue of the power vested under section 11 of the ordinance, i shall have recourse to the insertion of a special saving by virtue of which the decree passed by the former high court of bikaner should continue to be governed by the same period of limitation as provided under article 165 of the bikaner limitation act on the ground that the ordinance had made insufficient provision on an important point. ..... proclamations were signed and sealed by the maharajas of bikaner .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001CriLJ4867
..... . relying on the decision of the hon'ble supreme court in valsala's case (supra), it was held by orissa high court that seized articles were produced after about three months and the materials on record did not indicate that the articles had been properly sealed and kept in safe custody during the period it remained it remained in police malkhana .37 ..... . for the reasons stated above, it is held that prosecution has not been able to prove its case beyond all reasonable doubts against the accused appellant for the offence under section 8/18 of the ndps act and thus, the findings of the learned special judge convicting the accused appellant for the said offence are liable to be set aside and the accused appellant is entitled to acquittal .accordingly, this appeal filed by ..... condition and on being asked, one told his name as hariram jat (present accused appellant) and another subhash jat (acquitted accused) and both were asked by pw 3 sukhpal under the provisions of section 50 of the ndps act whether they wanted to be searched before the magistrate or gazetted officer and upon this, they gave their consent that they may be searched by pw 3 sukhpal and, thereafter, they were searched by pw 3 sukhpal singh and on search .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481
..... follows,-' cause of action' has always been understood as referable to the bundle of facts in a legal proceeding and if a limb of that bundle of facts is available, seen or discernible in one particular place which is a seat of the high court, then such high court has the power to exercise all the powers conferred on it under article 226(1a) notwithstanding the fact that the authority against whom the ultimate rule has to be issued and whose ..... 's case (supra) has laid down inter alia as under in paragraphs 6 and 9 on which the learned counsel for the respondents laid considerable emphasis,-'...we are of opinion that though the high courts have power to pass any appropriate order in the exercise of the powers conferred under article 226 of the constitution, such a petition solely praying for the issue of a writ of mandamus ..... 1320, an application was filed before the orissa sales high court amongst others declaring the provisions of section 14 of the orissa sales tax act as ultra vires and for quashing the assessment made by the authorities which resulted in illegal realisation or tax as an ancillary relief, the petitioner prayed for direction to the state of orissa to refund ..... payments made by the plaintiffappellant from january 26,1950 upto march 31, 1951 were payment which the defendant state had no right to receive in law and in these circumstances the question arose whether the plaintiff-appellant could avoid the application of artcile 62 of the limitation act, 1908 or not. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)438
..... of sales tax (1970) 26 stc 344 and the division bench of the board felt no doubt about it and, therefore, it did not feel the necessity of making a reference to the high court; we are satisfied that the board of revenue was not justified in refuting to make a reference. ..... following facts are taken from the order of the board of revenue : m/s assam roller flour mills, jaipur, which will hereinafter be referred to as 'the assessee', is a registered dealer for purposes of the rajasthan sales tax act, 1951 and is engaged in milling wheat into flour, maida and suji toe assessee was required to supply flour, maida and suji and bran under the orders of the d strict supply officer, jaipur, purported to ..... the applications for reference must, therefore, be allowed under section 15(3) of the rajasthan sales tax act, 1951, as we are satisfied that the refusal of the board of revenue to state a case was not justified.13. in ..... held that there has been no sales as in the transactions conducted by the applicants in the present case and herce they are not liable to pay sales tax under the provisions of the rajasthan sales tax act, 1954.the board has nowhere referred to the later decision of a larger bench of the supreme ..... of 1974, there is an additional point la the assessment year 1965 66, the contention that the transactions were not taxable since there was no sale as defined in section 2(o) of the rajasthan sales tax act, 1951 was not raised by the assessee before the deputy commissioner (appeals). .....
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