Court : Rajasthan
Reported in : AIR1951Raj1
..... by certain provisions of the income-tax act (vii [7] of 1918), the chief revenue authority was authorised to draw up a statement of the case and refer it with his own opinion to the high court. ..... it was contended that the decision of the high court was not open to appeal as there was no provision in the income-tax act for such appeals. ..... . he further drew our attention to the provisions contained in sections 39, 40 and 45, rajasthan high court, 1949, ordinance xv [15] of 1949, and argued that the raj pramukh in making and promulgating the rajasthan appeals and petitions (discontinuance) ordinance, 1950, extended the jurisdiction of the high court to hear, determine and dispose of the appeals which formerly lay to the ijlas-i-khas and were to be disposed of by it and that the high court in doing so was to function only as a high court and not as ijlas-i-khas ..... . similarly there may be also applications for review of judgments of the ijlas-i-khas or the judicial committee or the authority known by some other designation to hear, determine and dispose of which considerations and procedure different from the ordinary considerations and procedure of the high court will have to be taken into account and followed.29 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)
..... calls for a careful consideration is section 2 (14a), income-tax act, as amended by the finance act of 1950, which defines 'taxable territories', & is as under :' 'taxable territories' means -(a) as respects any period before the 15th day of august, 1947, the territories then referred to as british india, but including berar,(b) as respects any period after the 14th day of august, 1947, and before the 26sh day of january, 1950, the territories for the time being comprised in the provinces of india ..... . any return of income for any period prior to 1-4-1950 or any account books for that period, or other information for the purpose of making any assessment of income-tax or collect the tame for the above period ..... in assessing the income, the income-tax authorities disallowed a certain sum on account of loss in rangoon business in the previous year on the ground that burma had ceased to be a part of british india in the assessment year 1937-38. ..... . again, the previous year is not invariably the twelvemonths ending on the 31st day of march, next preceding the year for which the assessment is to be made, since according to the definition given in item (11) of section 2, it may mean this year or 'if the accounts of the assesses have been made upto a date within the said twelve months in respect of a year ending on any date other than the said 31st day of march, then at the option of ..... requiring him to produce his account books on 11-8-1950 in connection with the income-tax assessment. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1951Raj150a; [1952]21ITR33(Raj)
..... learned counsel of the opposite party in this connection is based on section 22(4), income-tax act, which deals with the return of income, & reads as follows:'the income-tax officer may serve on any person who has made a return under sub-section (1) or upon whom a notice has been served under sub-section (2) a notice requiring him, on a date to be therein specified, to produce, or cause to be produced, such accounts or documents as the income-tax officer may require:provided that the income-tax officer shall not require the production of any ..... the 'argument' is that this court should exercise the power conferred upon it by the constitution of india, and stop the opposite party from assessing income-tax for the year 1949-50 on all the residents of jodhpur in view of the case of 'madan gopal v. ..... reliance has been placed on the following observations of lord halsbury at page 556'it has been long settled that, where an objection to the jurisdiction of an inferior court appears on the face of the proceedings, it is immaterial by what means and by whom the court is informed of such objection - i find no authority justifying the withholding of a writ of prohibition in such a case.'9. ..... , other writs, directions or orders cannot be placed on the same footing on the writ of habeas corpus and only those persons whose interests are directly affected by a statute or an order can apply for redress under the art.'12. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1952Raj22
..... which had been dismissed by the high court of udaipur; (3) that the petitioners had filed a petition for a writ under section 45 of the specific belief act as adapted in mewar, and the said petition had been dismissed; (4) that the petitioners had filed a civil suit claiming the same reliefs, and that suit was pending in a civil court; (5) that the proceedings by the commissioners could not be called in question before ..... course of arguments that while under the award of the arbitrators, a certain mode of accountingin respect of dealings between the partnership and fatehnagar factory was indicated, the commissioners had not made up accounts in that manner but had accepted the correctness of the debt due to the factory as given in list a. ..... follows: 'our opinion with respect to list a is that because various persons had deposited amounts with the partnership firm, and if any partner does not repay the amount, it would be contrary to the best traditions of 'sahukars', therefore, it seems proper and convenient that the three partners should clear off the accounts of 'lenden' according to the list, and whatever may be left in balance may be distributed between the parties according to their shares. ..... the income-tax officer', air (38) 1951 simla 1, it was observed that 'uberima fides' is essential where an application is made for a rule 'nisi' for a writ of prohibition, and therefore if there is a suppression of material facts in the applicant's affidavit the court will refuse the writ .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1952Raj137
..... writ of prohibition forbidding the kensington income-tax commissioners from realising income-tax from him. ..... had been assessed for a number of years by the kensington commissioners, though he had not paid the income-tax except for the first year. ..... the procedure, therefore, provided for requisition, and the provision of appeal that exists in section 5, clearly, in our opinion, show that the competent authority acts as a quasi-judicial tribunal under the ordinance.reliance in this connection has been placed on ' ..... kensington income-tax commrs', ( ..... question was whether a certain person could be assessed by kensington income-tax commissioners. ..... kensington income-tax commissioner', (1914 ..... pointed out, a landlord, who has to object, cannot do so properly, unless he is told the exact purpose for which the pre-mises is to be requisitioned, and the failure to mention that purpose in the notice, in our opinion, destroys the foundation of the jurisdiction of the competent authority. ..... the officer or authority exercising the power under section 6 (4) may honestly and 'bona fide' come to the conclusion that a particular specific purpose which he or it had in mind was a purpose satisfying the conditions laid down in section 6(4) (a), yet in law it may not be a purpose of the state ..... advani', air 1950 s c 222, where it was held that the order of requisition was an administrative act, and the decision of the provincial government about the existence of a public purpose was not regarded as a judicial or .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj22
..... this application was dismissed and the following observation occurs at page 100:'the discrimination, if any, was not brought by the two ordinances, but by the circumstances that there was no income-tax act in nabha and consequently there was no ..... consequently the patiala income-tax act which was higher than the income-tax act prevailing in kapurthala before the date of integration, namely, the ..... of 1949 are never to be hit by article 14 on the ground that when they were passed, there was no inequality in them, the provision of article 13 would become a dead letter and all laws in force previous to the 26th of january, 1950 would continue to be followed in spite of article 13(1), even though they may be hit by the various articles contained in part ..... certain powers of the jagirdars in respect of certain matters which are in modern times normally under the control of the government but which on account of certain historical reasons into which we need not go were vested in the jagirdars in the former state of rajasthan. ..... of 1949 which defines 'jagirdar' and 'revenue' under section 2 and included under section 3 taxes, cesses and other revenue from forests also among the ..... over unoccupied lands, realization of irrigation dues for the tanks belonging to the jagirdars, disposal of lands which fall vacant due to abandonment or death without heirs grant for maintenance of chhutbhais rent of building taken from the jagirdars for government purposes and so on, have all been left to the jagirdar. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj46
..... absence of any orders passed by the darbar, the court of wards may assume the superintendence of the property of: --(a) any jagirdar who is a minor or who has been disqualified under section 7 (b); '(b) any jagirdar in regard to whose property a declaration has been made under section 9; (c) any person who is a minor and whose succession to the estate of a jagirdar is disputed on behalf of the darbar according to the law or custom in force for the time being in relation to such succession.'13. ..... therefore, quite clear that the thakur of nimbol could not prevent his sons and kamdar from doing violent action and this shows the incapability of the thakur to manage his thikana affairs in accordance with the provi-sions of section 7 (b), marwar court of wards act, and consequently the thakur deserves to be declared incapable to manage his thikana affairs. ..... it was contended that no such declaration has ever been made by the government in the present case and, therefore, section 11 does not come into operation and the court of wards cannot assume superintendence of the jagir in this case.we may mention that in the original application which was made on the 10th of july, 1951, it was said in paragraph 5 that the government ..... placed on behalf of the applicant on -- 'commissioner of agricultural income-tax, west bengal v. ..... common ground that the assumption of the property under court of wards is being made on account of the alleged disqualification under section 7 (1) (b) (ii) of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1952Raj144
..... that was also a case under the income-tax act and it was held that where an assessee failed to ask for a relief which he would have been entitled to obtain under any of the provisions of the income-tax act, then certainly the high court would not exercise its power to issue prerogative writs to give such relief to the assessee. 9. ..... that argument is that the panchayat which is functioning invillage khinwel and has imposed certain taxes since january 1950 is not a properly constituted body, as no notification under section 4 of the act was ever issued establishing a panchayat in that village. ..... it further appears that the sub-divisional officer and the collector refused to act under section 59 and the order of the panchayat imposing the tax on the applicants still stands. 5. ..... the question then arises is whether in view of the failure of the applicants to apply to the minister-in-charge under section 60, this court should refuse to issue an order or direction under article 226 of the constitution, the direction which will be issued by this court in this case will be in the nature of prohibition. ..... it has been admitted by the opposite parties that no such notification as required under section 4 of the act was ever issued by the minister in charge; nor has any such notification been brought to our notice by the opposite parties. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj42
..... that was a case under the income-tax act, and the valuation was below rs. ..... supports the view we have takennamely, the fact whether the point in dispute ismeasurable in money or otherwise is only one ofthe factors to be taken into consideration whendeciding whether to grant a certificate under section 109(c), and that the fact that a certain point may bemeasurable in money and may be valued at lessthan the minimum is not enough to refuse a certificate, if there are other reasons which make itnecessary that a certificate should be granted.lastly we may refer to -- 'mt. ..... question whether the burden lay upon a mortgagee, who had taken a mortgage from the manager of a joint hindu family governed by the mitakshara law, to prove that the debt was incurred for family necessity, and whether if the debt was not so incurred, the interest of the manager of the family that is, of the mortgagor in the mortgaged property, could be sold in enforcement of the mortgage, were substantial questions of law of general ..... the exact point that required determination was this, where the second suit was filed in a court of higher jurisdiction simply because the party allowed arrears of rent to accumulate and could not be filed in the court of lower jurisdiction where the first suit was filed because the arrears at that time were smaller was it open to the party by accumulating arrears to get out of the principle ..... the question was whether the income received as maintenance allowance was taxable or not. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj84
..... commissioner for special purposes of the income-tax', (1) in these words: 'when an inferior court or tribunal or body, which has to exercise the power of deciding facts, is first established by act of parliament, the legislature has to consider what powers it will ..... the amendment can only apply to those, cases where the ejectment took place after the amendment, and to no others, for section 7 provides that a tenant, who has been ejected without the authority of law before the commencement of the ordinance, may apply within three months to get re-in-statement, and this period of limitation was not changed by the legislature. ..... amendment of section 7:-- in sub-section (1) of the rajasthan (protection of tenants) ordinance, 1949, for the words and figures 'was in occupation of his holding on the first day of april 1948, and', the words and figures 'being in occupation of his holding on or after the first day of ..... facts, namely, whether the person applying under section 7 was a tenant and was in occupation on the first day of april 1948, has not been left solely to the decision of the revenue court as is apparent from the words used in section 7, wherein an objective test is obviously implied. ..... reliance is placed on the words of section 7 which are as follows : 'any tenant who was in occupation of his holding on the first day of april 1948 and has thereafter been ejected therefrom, or dispossessed thereof or from or any part thereof before the commencement of this ordinance, otherwise .....
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