Court : Rajasthan
Reported in : [2002]123TAXMAN596(Raj)
..... chandulal venichand : [1994]209itr7(guj) , the gujarat high court has held that the first proviso to section 43b is retrospective and sales tax for the last quarter paid before the filing of the return for the assessment year is deductible ..... special leave petition from this decision of the patna high court was dismissed - see (1991) 191 itr 8. ..... the view of the delhi high court, therefore, that the first proviso to section 43b will be available only prospectively does not appear to be ..... decision deals with assessment year 1984-85, the calcutta high court in the case of cit v. ..... the patna high court has also held the amendment inserting the first proviso to be explanatory in the case of jamshedpur motor accessories stores ..... an application filed under section 256(1) of the income tax act, 1961 (hereinafter referred to as 'the act), the tribunal has referred the following question :'whether, on the facts and in the circumstances of these cases, the appellate tribunal erred in law in setting aside the matters to the assessing officer with directions that no disallowances were to be made under section 43b of the income tax act, 1961 of rs. ..... 459 if such payments had been made on or before the due date applicable for furnishing of return of income under section 139(1) of the income tax act, 1961 ?'2. ..... (appeals), the commissioner (appeals) has allowed the appeal holding that if the sales tax has been paid during the grace period, that does not attract the provisions of section 43b of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1978Raj72
..... 1016):'when in a writ petition a government order is challenged on more than one allegation of mala fides, the proper approach of the high court should be to consider all the allegations together and find out whether those allegations when established, are sufficient to prove malica or ill-will on the part of the ..... , no vacancy much less temporary vacancy in the office of the vice-chancellor and, there fore, the chancellor could not have acted under section 12 (7) of the act; and secondly, the act of the chancellor in forcing resignation by the then vice-chancellorwas a mala fide act brought under the pressure of shri bhairon singh shekhawat, chief minister, shri lalit kishore chaturvedi, education minister and the new janta government ..... the fulfilment of these obligations they are sovereign in their respective fields and have their own government empowered to enact and enforce laws.in re the initiative and referendum act, 1919 ac 935 at page 942, it has been held :'the scheme of the act passed in 1'867 was thus, not to weld the province into one, nor to subordinate provincial governments to a central authority, but to establish a central government ..... of the aforesaid act the power to appoint a lieutenant governor vested in the governor general in council by an instrument under the great seal of canada and the lieutenant governor under that act holds office during the ..... act provides for the appointment of a lieutenant-governor by the governor-general in council under the great seal .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)41CTR(Raj)21; [1984]149ITR487(Raj)
..... sri ramulu's case : [1977]2scr593 were not cited before their lordships of the kerala high court, probably as the decision was rendered ex pane on account of the fact that nobody appeared for ..... contained in our orders dated december 19, 1983, and which are reproduced below :'our answer to the first question referred to this court is that the assesses is entitled to the benefit of concision or rebate under para, 6a of the part b states (taxation concessions) order, 1950, in the course of reassessments under section 34 of the indian income-tax act, 1922, in respect of the whole of the dividend income, including the actual dividend income received by him, irrespective of the ..... rao, the then chief justice, hearing the matter on a difference of opinion between two judges of the madras high court, held that when the assessing officer proceeds to make a reassessment, he does so for the. ..... cit [1973] 116 itr (mad) and held that the bombay and madras high courts while deciding the aforesaid cases did not properly appreciate the i rue effect and import of the observations of their lordships of the supreme court in jaganmohan rao's case : [1970]75itr373(sc) and as explained in the subsequent decisions in ..... : [1977]107itr760(bom) their lordships of the bombay high court agreed with the view taken by the madras high court in veerappa chettiar's case : [1973]91itr116(mad) and did not agree with the view taken by the andhra pradesh high court in pulavarthi viswanadham's case : [1963]50itr463(ap) . .....
Tag this Judgment!Court : Rajasthan
Reported in : (1980)15CTR(Raj)317; [1980]125ITR55(Raj); 1980(13)WLN311
..... cit : [1967]63itr490(sc) wherein it was held that the question as to what was the object of the wakf was essentially a question of fact and the high court could not interfere with the finding of the tribunal that the purpose of the wakf was wholly religious. ..... powers are:(1) that they may accept any property, contributions, collections or donations from any person ; (2) that they may hold any business undertaking and administer and manage the same and do all such acts as may be necessary for acquiring, holding, managing any business undertaking upon trust; (3) that after defraying the necessary expenses of the management of the trust and its business, they shall utilise the net income ..... of any such undertaking shall not be included in the total income of the persons in receipt thereof, the income-tax officer shall have power to determine the income of such undertaking in accordance with the provisions of this act relating to assessment; and where any income so determined is in excess of the income as shown in the accounts of the undertaking, such excess shall be deemed to be applied to purposes other than charitable or religious purposes ..... not liable to income-tax as the same had been derived from a business undertaking held under trust for charitable purposes, and had been applied to such purposes in india in terms of section 2(15) and section 11 of the act, the ito, however, did not agree with the assessee and assessed the income derived by the assessee from its business activity. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)433
..... 5.40 p and after dividing the scruple into three equal parts, filled such dart in a bottle which wag properly sealed in the presence of ganga singh motbir out of the bottlef, one was sent by the food inspector to 'he public analyst, who analysed the sample of dahi gbee and found it adulterated the report of the public analyst is ..... gave one bottle out of them to the petitioner, me was sent to the public analyst along with the sample of the seal for (ending his report and the thud was retained in the office of the municipal council, alwar. ..... petitioner and further ordered that in default of payment on tine the petitioner shall undergo simple imprisonment for two months; aggrieved by his conviction and sentence, the petitioner filed an appeal in the court of the sessions judge, alwar, where-from it was transferred to the additional sessions judge no. ..... matter nil.upon receiving the report of the public analyst the food inspector made a complaint against the petitioner under section 7/16 of the act in the court of the first class magistrate, alwar. ..... pleaded that the bottles in which the forts of the sample were filled were not sealed and that out of them one one bottle was not given to him. ..... for prosecution from the commissioner, municipal council, alwar, who was authorised by the council to accord such sanctions upon separation of the executive from the judiciary, the case came to the court of the chief judicial magistrate, alwar. ..... the richer value in the sample was highly deficient. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2003Raj63; 2003(2)WLN28
..... therefore, filing of appeal intra court within the high court as per the specific provisions contained in rajasthan high court ordinance or letters patent act that were existing prior to commencement of the constitution under article 225, would not alter the nature of decree passed by either of the forum, from a decree passed by high court to some other court, so as to affect the provision of ultimate appeal to supreme court from a decree passed by high court in appeal, when no such provision, can be spelt out from section 54 express or by necessary implication. ..... thus, it would be seen that purport of the judgment in brijlal prabhu dayal's case, (2002 aihc 3138) (raj) is to the effect that an appeal would be maintainable in the high court as intra court appeal in the following circumstances :(i) as per the specific provisions contained in rajasthan high court ordinance:(ii) or letters patent act that were existing prior to commencement of the constitutionunder article 225. ..... and therein they are different from certain other letter of the kind, sealed also with the great seal, but directed to particular persons, and for particular purposes, which therefore, not being proper for public inspection, are closed up and sealed on the outside, and are thereupon called writs close, literate clause and are recorded in the close-rolls, in the same manner as the orders are in the patent rolls.35. ..... 1949 and made operative on 26th january, 1950. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(2)Raj824; 2002(3)WLC542
..... for the reason alone, we set aside the respective impugned orders of the high courts and remit the writ petitions back to them for decision in accordance with ..... haryana (3), bench of hon'ble three judges of the supreme court indicated that where a question of fundamental character was raised in the writ petition, it should not have been dismissed by the high court in suggesting an alternative remedy. ..... of the petitioner company is that section 31 of the rajasthan excise, act 1950 (for short 1950 act) purports to be a charging section. ..... prayer of the petitioner company in the instant writ petitions is as under - (a) to declare that the rajasthan excise amendment rules 1998 and section 31 of the rajasthan excise act 1950 are ultra vires, invalid and not enforceable. ..... can be properly gone into by the division bench of the board of revenue under sub-section (4) of section 9-a of 1950 act which empowers the division bench to revise any order passed on appeal by the excise commissioner. 11. ..... of the writ petition in the following terms- (i) the division bench of the board of revenue is directed to adjudicate upon the three questions referred to in para 9 of this judgment in exercise of its jurisdiction under sub-section (4) of section 9-a of 1950 act, after providing opportunity of hearing to the parties concerned. ..... compulsory taxation has to be levied directly by the legislature and a delegate acting pursuant to a legislative mandate, can only prescribe the procedure for collection of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1971CriLJ1650; 1971(4)WLN108
..... the high court considered that it must be presumed that the public analyst acted in accordance with the rules and he must have compared the ' specimen impression received by him with the seal of the container.this matter was also exhaustively thrashed out by a full bench of the madhya pradesh high court, in the case. ..... imposed a sentence below the minimum prescribed by the law, it is the duty of the high court to correct the error, otherwise, it is not only that, an accused person would escape without adequate punishment, which would cause discrimination between persons found guilty of the same offence, but it would also load to create a feeling in the subordinate courts that they can with impunity disregard the statutory provision, and impose a punishment below the minimum prescribed ..... , speaking for the court, laid down the following principle:-we agree with the high court that the offence committed by the appellant is a serious one and that ordinarily the punishment should be deterrent. ..... for an offence.similarly the question of sentence also received the consideration of the allahabad high court in ram dass v. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN943
..... stability for 7 years atleast and thereafter till such time he was paid off looking to these circumstances, therefore, an implied surrender of tenancy rights by the defendant-appellant in favour of the plaintiff-respondent has to be inferred and the court below was right in reaching the conclusion that the relationship of landlord and tenant had come to an end with the tenant entering upon the property as a mortgagee learned counsel tried to make a point that ..... dass : air1972delhi175 brings out the position:the lease is not determined under clause (d) as a usufructuary mortgage in favour of a lessee does not bring about the merger of the of the two interests in terms of clause (d) of section 111 of the act since the whole estate is not merged and the lessor-mortgagor remains owner of the equity of redemption which be can assign or enforce against the mortgagee.however the characteristics of a mortgage are pliantly inconsistent ..... . heeralal : air1966all323 the doctrine of merger under-lying section 111(d) of the transfer of property act was again examined & the previous allahabad cases as also some english cases and cases of the other high courts were reviewed ..... . in the cases cited by learned counsel for the respondent the view taken by the allahabad high court and by other high courts in the cited cases has been departed from ..... protection of section 13 of the rajasthan premises (control of rent and eviction) act, 1950, hereinafter to be referred as the 'act', was claimed. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]259ITR147(Raj)
..... chandulal venichand : [1994]209itr7(guj) , the gujarat high court has held that the first proviso to section 43b is retrospective and sales tax for the last quarter paid before the filing of the return for the assessment ..... leave petition from this decision of the patna high court was dismissed (see [1991] 191 itr ..... the view of the delhi high court, therefore, that the first proviso to section 43b will be available only prospectively does not appear ..... the patna high court has also held the amendment inserting the first proviso to be explanatory in the case of jamshedpur motor ..... filed under section 256(1) of the income-tax act, 1961, the tribunal has referred the following question : 'whether, on the facts and in the circumstances of these cases, the appellate tribunal erred in law in setting aside the matters to the assessingofficer with directions that no disallowances were to be made under section 43b of the income-tax act, 1961, of rs. ..... such payments had been made on or before the due date applicable for furnishing of return of income under section 139(1) of the income-tax act, 1961 ?'2. ..... the question in the negative, as that the tribunal is right in law in setting aside the order of the assessing officer with direction to the assessing officer not to disallow the amount under section 43b of the act, i.e. ..... of income-tax (appeals) has allowed the appeal holding that if the sales tax has been paid during the grace period, that does not attract the provisions of section 43b of the act. .....
Tag this Judgment!