Court : Rajasthan
Reported in : [2003]259ITR79(Raj); 2003(2)WLN515
..... nature, it cannot have retrospective effect. 4. before dealing with the contentions of the respective parties it will be apposite to look into the background in which the subject amendment has been introduced. the net wealth of companies was taxable under the wealth-tax act till 1960. thereafter by the finance act, 1960, banking companies, insurance companies, ..... that act shall be construed so as to be in conformity with the provisions of this section. (6) nothing in this section shall apply to any institution, association or body, whether incorporated or not and whether indian or non-indian, which the central government may, having regard to the nature and object of such ..... institution, association or body, specify by notification in the official gazette and every notification issued under this sub-section shall be laid, as soon as may be .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(1)WLN252
..... ors. (20); union of india v. m.l. capoor (21); state of west bengal v. atul krishna shaw (22); krishna swamy v. union of india (23); institute of chartered accountants of india v. l.k. ratna and ors. (24); board of trustees of the port of bombay v. dilipkumar raghavendranath gavendranath nadkarni and ors. (25); been ..... and after giving an opportunity to the accused- petitioner to make any address with reference to he point of revisional order, a fresh order should be passed by amending the order .f punis..ent. it was further directed that after revision, the proceedings should be forwarded to the headquarters and in pursuance thereof, the revision ..... lapse of about two decades (of the decision in prithi pal singh bedi) neither parliament nor the central constitutional obligations, as were expected by this court, except amending rule 62 .....even today the law relating to the armed forces remains static which requires to be changed keeping in view the observations made by this court in prithi .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(1)WLN507
..... was pending when the two references was made to 'departmental valuation officer inasmuch as neither any returns were filed nor any statutory notices were served on the assessee; to institute any proceedings which could be said to be pending during which reference to d.v.o. could have been made under section 16a, lastly references made by the ..... amenable to the proceedings under section 25(2) by the commissioner of wealth tax. we make it clear that we do not express any opinion about the consequences of amended provisions and nature of order made under section 16(1)(a) on exercising such power of revision by the commissioner in respect thereof.18. the second question relates ..... the assessee himself, ordinarily there is no room for the assessee to lake resort to the appeal.15. it appears to us that the tribunal was perhaps led by amended provisions of section 16 which was substituted with effect from 1.4.89. under the scheme of section 16 as now existing, the word 'intimation' has been used .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(3)Raj1700; 2005(1)WLC387
..... . common exam for 4 deemed universities in tamil nadu is being conducted by ugc this year. regional engineering colleges (recs) on conversion of national institutes of technology (nits) and their declaration as deemed universities would now participate in the common exam. therefore, only a every few deemed universities and central universities remain ..... aieee system. according to the learned single judge the first respondent has very high standard of education and ranks higher than some of the indian institute of technologies (iits) and it could be clubbed with the joint entrance examination (jee) conducted by the iits rather than linking it with aieee, which ..... ensuing academic year 2003-2004.the revision of ugc regulations in respect of fees and admissions is under consideration and till such time the same are amended, the following interim regulations shall apply, in supersession of existing provisions, as given below:applicability : these shall be applicable to :(a) colleges affiliated .....
Tag this Judgment!Court : Rajasthan
Reported in : 2007(2)WLN382
..... filed this writ petition with the prayer that the order passed by the respondents dt. 16.09.2002 whereby the respondents lachoo memorial college of science & technology (in short 'the college') denied the payment of gratuity and leave encashment to him be quashed and set aside and the respondents be directed to pay ..... to the appellant. the hon'ble supreme court in concluding para of the judgment further observed that 'if representations are made by aided non-government educational institutions, the state government would consider sympathetically the question of the gratuity amount payable to the employees being taken into consideration for the purpose of computing the ..... , the amended provisions of section 25 of the act, not being retrospective in nature, the case in hand would be governed by the unamended provisions of section 25 of the act.10. such an interpretation would not only lead to absurd consequences but create a disastrous situation for the private educational institutions.11. the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... there is difference between the expressions 'produce' and 'manufacture' or they are exactly synonyms. the words 'manufacture' or 'production' have not been defined in the it act, therefore, have to be accepted in their ordinary meaning as part of the statute. the expressions 'manufacture' and 'produce/production' have definite connotation in the judicial ..... the buyers.44. this process of tea trading is also evidenced in the book 'tea' written by t. eden, who was the director of tea research institute, east africa. in its second edition, he has described the entire gamut of tea in its cultural aspect and in its trading aspect. after describing the ..... becomes academic.'this clearly goes to show that accepting the general principle and the meaning of 'manufacture' in the specific case of central excise act with its amending provision having retrospective effect, the court came to the conclusion that even under the unamended provision, the view taken in the empire industries' case (supra) did .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(1)Raj885
..... the prior approval of the state government for infrastructure projects which includes power plant, telecommunication, transport facilities, tourism units, public utilities, information technology, water supply, technical education institutions, waste disposal project, on such terms bend conditions and at such rates as may be determined by the state government from time to time ..... no. p.27 (6) cab/99 dated 10.1.1999 and the existing rule 55 of the rules of business was replaced by the amended rule 55. amended rule 55 reads thus:55(1) with a view to expediting the decision making in specific sectors of governmental functioning, wherever it is considered ..... investment involving rs. 25/- crores and above dispose of the cases not decided within the stipulated time by the administrative department pertaining to investment, amendment in investment policies to approve a customize package of incentives bringing investment catalysing employment and further investment into the state.40. in the case of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1964Raj161
..... grant to and confer degrees and otheracademic distinctions on, persons who have pursued a course of study in the university or in any college or institution, to institute professorships, readerships, lecturerships and any other teaching posts requiredby the university and to appoint or recognise persons as professors, readers or lecturers or otherwise ..... , no. 38 and the connected regulations of the university of rajasthan for the students of the jodhpur university studying in the faculty of engineering and technology. by an unfortunate albeit regrettable inadvertence, however, the state government forgot to publish the order of 1962 in the state gazette, and this grievous ..... the learned advocate general appeared and raised certain preliminary objections as a result of which the division bench directed that the petitioner should file an amended writ application to which the state of rajasthan must be made a party and in which the various reliefs sought by him must be clearly particularised .....
Tag this Judgment!Court : Rajasthan
Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)
..... a prohibition lies against the administrative authority. it was a case where the court held that where condition precedent for issuing notice under section 34 of it act, 1922 (corresponding to section 148 of it act, 1961) do not exist, a writ may be issued to the assessing authority not to proceed in furtherance of such invalid notice as it will ..... provisional duty and of the refund of excess amount were the final duty as determined under it is found to be less than the prevailing duty.93. another amendment which was brought into the act of 1975 was to insert section 9a authorising anti dumping duty on dumped products and for the imposition of provisional duty on ..... procedure with the provisions of the gatt agreement. with this object in mind, by act no. 52 of 1982, section 9 of the tariff act, 1975 was amended to provide for countervailing duty on bounty fed and subsidized articles whether or not such articles are chargeable with duty under the act, and to provide for the imposition .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)194CTR(Raj)84
..... , 1963, which has made provisions for saving the limitation where the reduced period of limitation has already expired prior to the commencement of amending the provisions by enacting section 30.under the it act also the period of completion of assessment has been made. the provision has also been made for reopening the completed assessments.15. in taxing ..... become barred by time under section 149 of the act before 1st april, 1989, could not have been commenced on the basis of amended provisions of sub-section (1) of section 150. under the it act, 1961, the extended period of making an order under section 150(1) came into effect w.e.f. 1st april, 1989.the ..... is clearly given retrospective operation so as to allow upsetting of proceedings which had already concluded and attained finality.''the amendment to sub-section (1) of section 150 of the it act, 1961, extending the bar of limitation in cases of orders passed by a court in proceedings under any other law is not expressed to be .....
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