Court : Rajasthan
Reported in : AIR1989Raj51; 1988(2)WLN487
..... the amount of the octroi duty as claimed was not paid within fifteen days, the municipal council would have issued a notice of demand under section 149 of the act. if the plaintiff-company upon whom a notice of demand would have been served did not, within forty days from the service of the notice, pay the sum demanded or did not ..... articles of commerce quite distinct from the raw cashewnuts....there is a transformation of the goods. the raw cashews are consumed by the respondents in the sense that a jute mill consumes raw jute, or a textile mill consumes cotton and yarn.'similarly in m.s. anwarkhan mahboob co. v. state of bombay, air 1961 sc 213 (216, 217), k. c. das .....
Tag this Judgment!Court : Rajasthan
Reported in : 1997(1)WLN320
..... am of the opinion that this contention of the respondent-bank is entirely unfounded and baseless in view of the fact that after nationalisation of the banks under the banking companies (acquisition and transfer of undertakings) acts of 1970 as well as of 1980, the respondent-bank have become the instrumentalities of the state and are discharging sovereign functions and ..... the state and as such amenable to the writ jurisdiction of this court.12. further more, the very object of the legislature in enacting the banking companies (acquisition and transfer of undertakings) act of 1970 (5 of 1970) which came into force w.e.f. 19.7.69 as well as the banking ..... companies (acquisition and transfer of undertakings act of 1980 (40 of 1980) which came into force w.e.f. 11.7.1980, was to transfer the undertakings of the centralised banks including cooperative banks registered under the rajasthan cooperative societies act, 1965 by virtue of powers conferred by section 2( .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(1)Raj62
..... for the respondents, only section 17a of the general insurance business (nationalisation) act, 1972 ['the act of 1972'] and the amendment scheme of 2005 issued thereunder are of statutory character and rest all has been left by the legislature to be worked out by the company and the authorities concerned to determine the manner in which the ..... .e., the cases of secretary to the government and anr. v. m. senthil kumar 2005 air scw 1269; and union of india and ors. v. indian jute mills associations and ors. 2005 air scw 2723 have got no relevance even to the very question as posed by the petitioner. in m. senthil kumar (supra), ..... part of the order of high court was set aside. similarly, in the case of indian jute mills associations (supra), the question was regarding extent of power of advisory committee constituted under jute packaging materials (compulsory use in packing commodities) act, 1987 to make its recommendations to the central government for formulation of road map for progressive .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)88TTJ(NULL)1045
..... company at the time of take over.(i) the solicitor general of india and the ministry of law, whose views were canvassed, recommended the payment of a fixed sum to avoid litigation.(j) a fresh ordinance dated 2-8-1976 was thereafter issued and subsequently replaced by another act of parliament, the metal corporation (nationalisation and miscellaneous provisions) act, 1976. the act ..... a sum of rs. 198 lakhs had been paid separately for the express purpose of acquisition. the learned authorised representative has relied upon the case of empire jute company ltd. v. cit (supra). in alembic chemical works co. ltd. v. cit : [1989]177itr377(sc) , the hon'ble supreme court had clarified ..... have been duly admitted and adjudicated upon. it was a clearly established obligation on the commissioner (appeals), in the light of the ruling in the case of jute corporation of ind. ltd. v. cit & anr. 0044/1991 : [1991]187itr688(sc) . the appellant has raised the following additional grounds before the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj297; 1982()WLN294
..... now realise that what he was pleading for was 'inequality', and oppression of his own segment.94. the rejection of his plea would bring 'equality' and act as 'blessing in disguise', and real and effective homage to article 46.95. vichitra is unfortunately labouring under the fallacy and obsolete dogmatic, reactionary, outdated ..... it is impermissible to travel into the legislative fields for ascertaining the mind of the legislature after the articulation of 45th amendment.22. this court cannot act as a 'third' chamber after lok sabha and rajya sabha and vidhan sabhas approval. the reasonableness justification, felt necessities of times, the bedrock of ..... giriian (scheduled tribe) is attacking the 45th amendment (d. d. basu's shorter constitution of india, p. 807. eighth edn. the constitution(forty-fifth amendment) act, 1980) for giving a decisive death-blow to article 334 of the constitution. vichitra, the petitioner, little realises the distinction between homicide and suicide. the billion .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1112; 2006(2)WLC488
..... 1. by this writ petition, petitioner no. 1, sawaika property private limited, a private limited company registered under the companies act, 1956 in calcutta and petitioner no. 2, chairman of the company, has challenged the land acquisition proceedings under the rajasthan urban imprisonment act, 1959 in respect of its land measuring 37038.5 sq. mtrs equivalent to 14 bigas and ..... the urban ceiling law. while this was going on, by the impugned notice issued under section 52(5) of the act on 18.2.1984, the land acquisition officer asked the petitioner company to hand over the possession of the land in question within 30 days failing which forcible possession would be taken within the ..... party m/s. ashirwad real estate, after issuance of the notice under section 52(2) of the act and after final declaration under section 52(1) of the act on 8.2.1984. this conduct of the petitioner company being illegal and contumacious, the petitioner's writ petition deserves to be dismissed with costs.9. having .....
Tag this Judgment!Court : Rajasthan
Reported in : I(2004)ACC86; AIR2003Raj251; RLW2003(4)Raj2248; 2003(3)WLC428
..... in the said case being birla jute . v. r.t.o. reported in 1980 wln (uc) 375, held,'(a) eight dumpers and tractor- ..... order was passed by him on march 1, 1974. m/s. birla jute . approached to this court by way of petition under article 226 of the constitution of india. the petition was allowed in part and the demand raised against the company regarding the tax under the act of 1951 in respect of 8 dumpers and the tractor trolley was quashed. ..... trolley are compulsorily registrable under the motor vehicles act, 1939;(b) the dumpers and tractor-trolley are not taxable under the rajasthan motor vehicles taxation act. 1951 so long as they are used within the premises of the company.'5. by a .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1991Raj45; 1991LC284(Rajasthan); 1990(49)ELT512(Raj); 1990(1)WLN675
..... it may be decided by delhi high court in that writ petition. thus, the question regarding retrospective applicability of notification no. 88/84-ce to the petitioner company was not decided by the learned single judge. however, the appellant has preferred to raise a challenge about this aspect of the matter in this appeal.10 ..... legislative functions. but, here one is concerned with a situation where government exercises powers conferred upon it by statute or the powers of subordinate legislation in acting contrary to the terms of a representation it had earlier made. the doctrine of promissory estoppel isthat he who makes the representation is estopped from going back ..... proceeds on the premise that it is reliance based and nothing more. the court would compel the opposite party to adhere to the representation acted upon or abstained from acting.'in this case, the entire scheme of the grant of execise concessions is an integrated scheme initiated by the government to tide over the difficulty .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987(12)ECC389; 1987(10)LC307(Rajasthan); 1986(26)ELT703(Raj); 1986(2)WLN612
..... desai, learned counsel for the petitioner made two principal submissions that once the excise relief is given by the central government and on that basis the petitioner company acted and made an investment then the government cannot be allowed to revoke this excise exemption because they are estopped from doing so because of promissory estoppal. secondly ..... by way of substantial expansion of the units. it is alleged that discussions took place in the office of finance ministry, but in the meantime the company acted on the basis of the old notifications commenced its production and cleared the goods on 31st april, 1984 which the date postulated for eligibility of the ..... of the notification no. 107/81 dated april 24, 1981 and notification no. 87/84 and 88/84-ce dated 6th april, 1984 the petitioner company has acted on the positive assertion of central government and made huge investment in establishing tyre factory, therefore the respondents cannot be allowed to withdraw this excise relief, .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)179CTR(Raj)342; [2002]258ITR562(Raj); 2002(1)WLC101
..... be determined in the instant case is as to whether, on the facts and circumstances disclosed and the findings of the tribunal, the expenditure incurred by the assessee-company for the purpose of modernisation falls in the category of 'revenue expenditure' or 'capital expenditure'.6. it is submitted by mr. bhandawat, learned counsel for the ..... , the expenditure would be on revenue account, even though the advantage may endure for an indefinite time. learned counsel has placed reliance on a large number of cases, viz,, empire jute co. ltd. v. cit : [1980]124itr1(sc) ; cit v. dasa-prakash : [1978]114itr210(mad) ; cit v. indian woollen textile mills p. ltd. [1978] ..... capital expenditure laid out or expended wholly and exclusively for the purposes of the business or profession. but the expression 'capital expenditure' is not defined in the act and the words employed under section 37(1) 'in the nature of capital expenditure', make the meaning of the expression more elastic in application to the .....
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