Court : Rajasthan
Reported in : [2007]289ITR154(Raj)
..... of certain allowable claims of the assessee was to secure that before taking benefit of deduction from taxable income, such liability must be discharged.8. section 43b(a) was amended by the finance act, 1988, with effect from april 1, 1989. in general terms, it reads 'any sum payable by the assessee by way of tax, duty, cess or fee, ..... the business and therefore, expenditure was wholly and exclusively laid out for the purpose of the business and allowable as deduction under section 10(2)(xv) of the indian income-tax act, 1922. rejecting this contention, the hon'ble supreme court said that interest payable on an arrear of cess under section 3(3) is in reality part and ..... to cess became enlarged by inclusion of interest in it. apparently, for the purpose of deduction under section 10(2) of the indian income-tax act, 1922, or for that matter under section 37 of the act of 1961, liability to pay interest on the delayed payment of tax becomes part and parcel of the tax for the purpose of .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1687
..... to the provisions of order 7 rule 7 of the civil procedure code.counsel for the respondent submitted that the suit was instituted in the year 1987 and if the application for amendment of the written statement is allowed it may cause prejudice to the respondent as it may give rise to chain of consequences. the desired purpose can be served by ..... the bill in the name of plaintiff to show that plaintiff had acquired another shop. para nos. 3 and 7 of this judgment read as under: -3. the amendment being sought was that the accommodation has been made available to plaintiff for doing the business, which is based on certain record i.e., telephone bill in the name of ..... of gauri shanker, who has opened a shop no. f-4 in new mandi yard, newai on 24.11.1994. therefore, the necessity of the plaintiffs stand satisfied and amendment in the written statement is necessary. alongwith the said application the petitioner filed a photocopy of the inauguration card of the said shop on 24.11.1994.4. the another .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2007Raj64; RLW2006(3)Raj2072; 2006(3)WLC184
..... filed by the legal representatives of deceased prem singh along with the counter claim on the ground that there was counter claim sought to be made by way of amendment by deceased prem singh was rejected and now the legal representatives cannot be allowed to raise inconsistent plea.5. the trial court after hearing both the parties, accepted ..... be inconsistent pleas.16. in view of the above, the contentions of the petitioners are rejected and the contentions of the respondents are accepted.17. the trial court has acted within its parameters and the impugned order dated 6.10.2004 passed by the civil judge (sr. division), dholpur in civil suit no. 2/2003 does not call for ..... of the case. he could not, therefore, resist the passing of the decree for eviction on proof of the ground in section 13(2)(ii) (a) of the act.14. in the aforesaid case, the supreme court has not allowed the legal representative of the deceased tenant to raise the issue of trespasser in the rent control proceedings.15 .....
Tag this Judgment!Court : Rajasthan
Reported in : [2006(111)FLR404]; RLW2006(2)Raj1458; 2007(2)SLJ308(Raj); 2006(3)WLC629
..... or administrative capacity;9. admittedly, the concerned employee was drawing more than rs. 750/-, pm at the time of his termination on 10.12.1982. the benefit of amendment made in the act of 1976, in the year 1986, could not have been given to the concerned employee. the supreme court in the case of management of m/s may & ..... the nature of work and duties performed by the concerned employee he would certainly come within the parameters of section 2s of the act of 1947. it has also been submitted that as per amendment made in the act of 1976 in the year 1986, the concerned employee should have been treated as sales promotion employee so as to attract the ..... provisions of the act of 1947.7. having considered the submissions of learned counsel for the parties, i have carefully gone through the entire .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1642; 2006(3)WLC1
..... laid down by the state government, we have no hesitation in holding that the state government can still make promotion as a condition of service either by amending the rules or by executive order for employees of non-government educational institutions.22. (2) whether an employer is under obligation to create promotional avenues: ..... in the said section is inclusive and not exhaustive. the supreme court while interpreting the word 'includes' in definition 'industry' under section 2(j) of the industrial disputes act, 1947 in the case of the state of bombay and ors. v. the hospital mazdoor sabha and ors. : (1960)illj251sc , in para no. 10, interpreting ..... the judgment of the tribunal, following questions emerge for consideration: -(1) whether term regulate the recruitment and condition of service under section 16(1) of the act of 1989 includes promotion also. in other words, whether the promotion is a condition of service.(2) whether an employer is under obligation to create promotional avenues .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(3)Raj1976; 2006(4)WLC240
..... mittal v. state of punjab : 1978crilj189 .22. coming to the offence of 'criminal conspiracy' we notice that section 120a and 120b were introduced by criminal law amendment act 1913. section 120a defines criminal conspiracy thus:section 120a. definition of criminal conspiracy:-when two or more persons agree to do, or cause to be done-(1) and ..... khan v. state of delhi (supra) the supreme court propounded that offence of criminal conspiracy is made under the illustration appended to section 10 of the indian evidence act, 1872 and even if all the conspirators are ignorant of all the decisions and are strangers, that is really of no consequence. in the present case the ..... of rajasthan in appeal no. 136/2006 has prayed to award maximum sentence to the accused persons and questioned the acquittal of accused suman sood under section 364 ipc.5. it is the prosecution case that on february 17, 1995 rajendra mirdha (herein after referred as 'victim') was abducted by the accused persons to secure .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(3)Raj2123; 2006(2)WLC697
..... used in the relevant rules applying uniformly on all the candidates. in the present case also, the petitioners could also have been given benefit of the amendments so made. that apart knowing fully well the provisions of the relevant rules, the petitioners participated in the process of selection without any objection or challenge ..... preferable' inserted by the above amendment gives arbitrary powers to the selection committee and teaching experi- ence required has completely been given a go-bye, it has also been submitted that the ..... been successful in the selections made above by the commission, the petitioners have preferred the above writ petitions not only challenging the entire selections but also the amendment made in schedule of the rajasthan technical education service rules of 1973 vide notification dated 21.11.1996.3. it has been submitted that the word ' .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(3)Raj2507
..... the students union or associations passed by the state government cannot be sustained as the state government has no authority to pass such executive orders regarding amendment or alternation in the eligibility criteria for contesting the elections of the students unions or associations.3. while assailing the judgment of the learned single judge ..... whereby the writ petition filed by respondent has been allowed and the order of the state government dt. 17.8.2000 containing directions regarding alteration or amendment in the eligibility criteria for contesting election of the students' union or associations in their constitution, has been quashed and set-aside. a further direction has ..... unknown persons for the offences under section 409, 467, 468, 471, 420, 418 and 477-a, ipc read with section 34/120-b, ipc and sections 13(1)(e) & (d) of the prevention of corruption act. 1988.12. the committee has recommended for a detailed administrative/police inquiry. the committee has also expressed that .....
Tag this Judgment!Court : Rajasthan
Reported in : III(2007)BC139; RLW2006(2)Raj1366; 2006(2)WLC355
..... the fees payable is rs. 250/- only.9. learned counsel for the petitioners also challenged the rules which were amended by amending the rules w.e.f. 21.1.2003 and that under section 20 of the act, appeals are envisaged to the appellate tribunal having jurisdiction in the matter. a meaningful reading especially clause 6 of ..... the tribunal may order the sale proceeds of such company to be distributed among its secured creditors in accordance with the provisions of section 529a of the companies act.15. here, in the instant case, the certificate of recovery is issued by the tribunal under section 19.16. under the debts recovery tribunal procedure rules, ..... aforesaid orders, the petitioners filed an appeal before the debt recovery tribunal, jaipur under section 20 of the recovery of debt due to banks and financial institutions act, 1993 on 25.11.2005. the registrar, debt recovery tribunal refused to register the appeal before the debt recovery tribunal for hearing and point out certain objections .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1036
..... be effected by registered instrument.19. we then have the rajasthan stamp law (adaptation)(amendment) act, 1989 (act no. 27 of 1989), which has amended second schedule to rajasthan act no. 7 of 1952. the amending provision reads as under:3. amendment of the second schedule, rajasthan act no. 7 of 1952.-at the end of the last entry 'exemptions' in article ..... situate in a district in which, and if they have been executed on or after the date on which, act no. xvi of 1864 or the indian registration act, 1866, or the indian registration act, 1871 or the indian registration act, 1877, or this act came or comes into force, namely:a) xxx xxxb) xxx xxxc) xxx xxxd) xxx xxxe) xxx xxxprovided ..... the suit was liable to be decreed as ex. 1 is not adequately stamped and is also not a registered document as required under the indian registration act and the stamp act was inadmissible in evidence?ii) whether any tenancy right was available to defendant no. 1 or to her power of attorney holder in relation to .....
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