Court : Rajasthan
Reported in : 1962CriLJ91
..... in a number pi cases, it has been held by the various high courts in india that absence of a seal on a warrant of arrest renders it void and invalid and obstruction to the execution of such a warrant of arrest is not punishable by sections ..... wr 730 and 9 bom hc 154 held that the warrant was void for that reason, the act under which the warrant was issued did not prescribe any form of the warrant and it was held that the criminal procedure code applied to a warrant issued under the said act and the requirements of signing and sealing of the warrant under the code must have been followed in that case. ..... the defect of initialing a warrant was regarded similar to the defect of the absence of a seal and by way of analogy it was held that the defect of the absence of the seal was an irregularity only.it may be noted that by the criminal procedure amendment act, 1923, the illustration on which ratio decidendi was based in girdharilal's case has been deleted and the position therefore would remain as it was before ..... act for the recovery of land revenue was issued which did not bear the seal of the court ..... was held to be proper for the reason that the accused persons acted in pursuance of their common object of using criminal force and causing hurt to the officers of the police in rescuing a lady who had been arrested in execution ..... a search warrant was issued by the magistrate under section 5 of the gambling act, 1867, and the police, in execution of the said warrant, raided the house of .....
Tag this Judgment!Court : Rajasthan
Reported in : 2003(1)WLC749; 2003(2)WLN375
..... support of his contentions learned counsel for the petitioner relied on various judgments of the hon'ble supreme court as well as high courts. ..... when sealed packet was opened in the court, there were only ..... 27/86 whereby the appellate court dismissed the appeal filed by the petitioner against the judgment of conviction and sentence dated 28.5.1986 passed by chief judicial magistrate, jalore (hereinafter referred to as 'the trial court'), whereby the trial court found the petitioner guilty and convicted him for the offence under section 7/16 of prevention of food adulteration act, 1954 (hereinafter referred to as 'the act') and sentenced him to undergo 2 years' rigorous imprisonment and to pay a fine of ..... printed form, the food inspector mentioned that sample was taken in clean, sealed and dry bottles. ..... purpose of analysis shall be taken in clean dry bottles or jars or in other suitable containers which shall be closed sufficiently tight to prevent leakage, evaporation, or in the case of dry substance, entrance of moisture and shall be carefully sealed. ..... there are material contradictions in the statement of prosecution witnesses with regard to the time of taking sample as well as container in which the sample was taken and number of vials in which sample was sealed. ..... that there are material contradictions in the statement of prosecution witnesses with regard to the time of taking sample as well as container in which the sample was taken and number of vials in which sample was sealed. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj50; [1967]20STC551(Raj)
..... the impact and effect of article 286(1)(b) of the constitution.an objection was raised on behalf of the state regarding the maintainability of this petition before this court on the ground that the petitioner should have availed himself of the alternative remedy of appeal provided under the act: but the high court overruled this objection on the ground that the contention of the petitioner was that in view of article 286(1)(b) of the constitution, the assessing officer had ..... time its intervention is sought and therefore, the normal course in such cases can only be for the aggrieved party to exhaust his remedies under the act and then seek relief in the exercise of writ jurisdiction in the high court, still, this cannot be accepted as an inflexible view which must be followed with regidity in every case and exceptional cases do occur where the very constitutionality of a taxing statute comes to be attacked or where the action taken ..... to sum up the whole position on this aspect of the case, we would hold that while it is not the duty or the function of the high courts to act as appellate or revisional authorities in matter of taxation and entertain petitions under article 226 of the constitution too readily after an assessment order has been made and such interference would certainly be undesirable where the question of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1992(2)WLC510; 1992WLN(UC)31
..... in the cases referred above, the different high courts as well as the apex court has discussed in different context as to what process amounts to manufacture ..... , carried out by the processors on job work basis amount to manufacture both under the act as it stood prior to the amendment as also under the act subsequent to the amendment and the processed fabrics are liable to be assessed to excise duty in the hands of what may be called 'jobbers' ..... term 'manufacture' has been defined in section 2(k) of the rajasthan sales tax act, which reads as under:2(k) - manufacture includes any process or manner of producing, collecting, extracting, preparing or making any goods out does not include such manufactures/or manufacturing process as may be notices by the state government ..... ) it has been observed that clause (17) of section 2 of the said act gives an extensive definition of the term 'manufacture' so as to include within its scope even the processing or treating or adapting of any ..... plo food packers : 1980(6)elt343(sc) it has been observed that when pineapple fruit is processed into pineapple slices for the purposes of being sold in sealed cane there is no consumption of the original pineapple fruit for the purpose of manufacture and the case does not fall within section 5a(1)(a) of the kerala general sales tax act, 1963. ..... this revision under section 15(2) of the rajasthan sales tax act against the judgment of learned sales tax tribunal, ajmer dated 4.7.1986 in sales tax special appeal no. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1998CriLJ2626
..... samples of opium changed several hands before reaching the public analyst and yet none of those in whose custody the samples remained were examined by the prosecution to prove that while in their custody the seals on the samples were not tampered with, the inevitable effect of the omission was that the prosecution failed to rule out the possibility of the samples being changed or tampered with during the period in ..... in order to sustain the conviction, an argument was evidenced before the high court that even if no notice was given to the accused of his search being taken before a gazetted officer, the search was not bad because the investigating officer was a ..... p-2 to the accused shri krishna kumar khamesara has not contravened the provisions contained in section 50 of the act inasmuch as he gave a complete notice to each accused giving option that the accusedappellants could be searched either before a gazetted officer or a ..... for the above reasons, the trial court was not justified in holding the accused guilty of the offence under section 8/18 of the act.15.i therefore, accept the appeal, set aside the conviction and sentence of the accused and both the accused are acquitted of ..... held that there was infraction of the mandatory provisions of section 50 of the act because in trie first instance complete notice was not given and secondly the gazetted officer referred to in section 50 of the act cannot be the investigating officer and as such he was not competent to take .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj1; 1981()WLN198
..... schedule ii sub-clause d (11) clearly reveals that there cannot be two chief justices in a high court; and an acting chief justice is appointed only when the chief justice is away and unable to perform duties of his ..... 1981, appointing justice shri kalyan dutt sharma chief justice of the rajasthan high court to discharge the functions of the governor of rajasthan with effect from ..... have couched the article in comprehensive phraseology to enable the high court to remedy injustice wherever it is found, but it is equally true that a person invoking the extraordinary jurisdiction under article 226 of the ..... also got the power to reserve any bill for the consideration of the president, if such a bill, in his opinion, became law it would so derogate from the powers of the high court as to endanger the position, which that court is designed to fill under the constn. ..... practice requires the president to appoint the chief justice or in his absence the senior most judge of the state high court as the governor pro tempore.'26. ..... sharma, chief justice of rajasthan high court, under article 160 of the constitution of india, directing him to discharge the functions of the governor of rajasthan; and(iii) to issue a writ, order or direction that article 156(1) of the constn, is not subservient to article 74 of the ..... the president of india under his seal and signature has appointed shri kalyan dutt sharma to discharge the functions of the governor of rajasthan and i find no illegality in the order .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)10VST535(Raj)
..... that in the following three judgments, the different high courts held that sale of food in a canteen maintained in the factory premises, as per the provisions of factories act, did not amount to business and such service ..... on the strength of certain judgments of various high courts, he did not obtain the registration under the act, but as soon as he was given a notice in this regard, he not only obtained the registration, which was granted retrospectively with effect from ..... anwar ali : [1970]76itr696(sc) , while considering section 28(1)(c) of the indian income-tax act, 1922, which dealt with imposition of penalty, their lordships of the supreme court held that before penalty can be imposed the entirety of circumstances must reasonably point to the conclusion that the disputed amount represented income and that the assessee ..... the rejection of such bona fide contention by the authorities created under the act or even by courts of law does not necessarily lead to the conclusion that the assessee carried any mens rea or guilty animus in raising such contention and, therefore, penalty should be imposed ..... : 1996crilj1623 wherein the honourable supreme court held that penalty under section 23(1)(a) of the foreign exchange regulation act, 1947 stood attracted as soon as there was violation of section 10(1) of the act where any person who has a right to receive any foreign exchange and payment in rupees in india fails to get the foreign exchange repatriated within a reasonable time after .....
Tag this Judgment!Court : Rajasthan
Reported in : [2004]134STC200(Raj)
..... the learned judge, speaking on behalf of the court, observed in reference to section 39(2) of the delhi rent control act which confers an identical power on the high court to interfere only where there is an error of law : 'the argument that the learned judges of the high court exceeded their jurisdiction under section 39(2) of the delhi rent control act, when they reversed the finding of bona fide requirement of ..... this aspect of the matter stands settled by various decisions of the honourable high courts and honourable supreme court which shall be kept ready for the perusal of the honourable court.that a bare perusal of the notification dated may 6, 1986 goes to show that the reduction in tax payable has been allowed to a dealer only after and in respect of increase which is effected in ..... when we find that the interpretation of the proviso by the high court is wholly contrary to the object of the statute, merely because it had remained to be the interpretation of the high court for a considerable length of time, the same cannot be permitted to continue to be so when it is erroneous and it ..... 34 of the indian income-tax act has been considered on many an occasion by the high courts and also by the privy council and this court. ..... 34 of the indian income-tax act has been considered on many an occasion by the high courts and also by the privy council and this court. ..... provisions as appearing in their act and has interpreted the provision and accepted our high court's reasoning. mr. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)177CTR(Raj)595
..... the learned judge, speaking on behalf of the court, observed in reference to section 39(2) of the delhi rent control act which confers an identical power on the high court to interfere only where there is an error of law :the argument that the learned judges of the high court exceeded their jurisdiction under section 39(2) of the delhi rent control act, when they reversed the finding of bona fide requirement of the ..... this aspect of the matter stands settled by various decisions of the honble high courts and honble supreme court which shall be kept ready for the perusal of the honble court.that a bare perusal of the notification dated 6-5-1986, goes to show that the reduction in tax payable has been allowed to a dealer only after and in respect of increase which is effected in percentage of quantum ..... when we find that the interpretation of the proviso by the high court is wholly contrary to the object of the statute, merely because it had remained to be the interpretation of the high court for a considerable length of time, the same cannot be permitted to continue to be so when it is erroneous and it is ..... 34 of the indian income tax act has been considered on many an occasion by the high courts and also by the privy council and this court. ..... 34 of the indian income tax act has been considered on many occasions by the high courts and also by the privy council and this court. ..... provisions as appearing in their act and has interpreted the provision and accepted our high courts reasoning. mr. .....
Tag this Judgment!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 .....
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