Court : Rajasthan
Reported in : [2002]127STC524(Raj); 2001(3)WLC757; 2001(3)WLN499; 2002(1)WLN302
..... the ceiling of rate of tax on declared goods under section 15(a) of the central sales tax act as it would result in transgressing the limits of rates which have been prescribed by the parliament in exercise of its authority under article 286(3) of the constitution of india on the transactions relating to declared good and would ..... on taxable turnover from lime to time and section 8 of the act provided that goods shall not be taxed at more than one point. by the orissa addl. sales ..... in that case, under section 4 of the orissa additional sales tax act, 1975, liability to pay tax in accordance with the provisions of the principal act was imposed on every dealer whose gross turn over during the fiscal year exceeds rs. 50,000/-. section 5 delegated the authority to the govt. for prescribing the rate at which tax was payable .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(4)Raj2585; 2003(1)WLC164
..... motuka, nadhri & gehlod ghat in circle city, tonk in accordance with the provision of section 79 of the act of 1994. as per the petitioner he alone has the authority to collect tax and no other person or authority is entitled to collect the same and he states that the petitioner has not informed the court all the correct facts ..... have over- riding effect. thus, the rights that accrue by virtue of an agreement under section 79 of the act will over-ride any authority which may be available under section 3 of the act.18. on behalf of commercial taxation department, mr. g.s. bapna submits that the respondent no. 4 issued auction notice in terms of section 79 ..... be collected from a registered dealer is contrary to section 79 of the act.17. the language of section 3 of the rajasthan sales tax act, 1994 is indeed very significant, it imparts authority 'subject to the provisions of this act' i.e. subject to section 79 of the act. in sharp contradiction to this, there is not such restriction in .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC311(Raj); 2001(4)WLC115; 2000(3)WLN445
..... a cash-credit entry in the account books of the appellant in the name of the wife of kanji deosi, partner of the appellant. the assessing authority under the sales tax act treated that sum of rs. 10,000 as income of the appellant out of concealed sales. adopting ten per cent as the rate of profit, the ..... classification. the test of reasonableness in state action in all its sphere of activity was first applied in e.p. royappa's case : (1974)illj172sc and its latter development we have seen above. in harakchand's case : [1970]1scr479 while considering the ground of reasonableness of the impugned provisions, the court reiterated the principle stated in v. ..... documents it has been left to state government to prescribe such declaration which may be required to be carried along with goods and produced before the inspecting authority. obviously such authority can be exercised in the like manner and for the purpose of substantive provision only.(ii) to stop the vehicle or carrier at every check-post .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2000Raj291; 2000(4)WLC93
..... ...... (iii) by improper reception, refusal or rejection of any vote or the reception of any vote which was void, or (iv) by any non-compliance with the provisions of the act or of these rules, or (e) that in fact the petitioner or some other candidate received a majority of the valid votes, or (f) ..... ..... ....,' 10. the main ..... not entitled to file the present writ petition but to seek his appropriate remedy by filing an election petition as envisaged under section 43 of rajasthan panchayati raj act read with chapter-xiii of the election rules of 1994.3. the main thrust of the argument of learned counsel for the petitioner, sri rajendra soni ..... that if the aforesaid rules are held to be ultra vires, then, of course, instead of invoking statutory provisions, contained under section 43 of rajasthan panchayati raj act read with chapter xiii of the election rules of 1994, by way of filing an election petition challenging the declaration of result before the election tribunal, the petitioner .....
Tag this Judgment!Court : Rajasthan
Reported in : 2009(2)WLN187
..... the suit land had been partly entered as sawai chak and partly as charagah, the same vested in the jda under section 64 of the jaipur development authority act, 1982 (in short 'the j.d.a. act'). the sub divisional officer, jaipur-i framed five issues out of which issue no. 1 was with regard to the allotment of land to the ..... by the erstwhile jaipur state which had wrongly been entered partly as sawai chak and partly as charagarh and had been further wrongly placed at the disposal of the jaipur development authority (j.d.a.). the patta issued by the erstwhile jaipur state in favour of yasin khan, father of the petitioner, is on record as annexure-3, who died ..... the purpose of clause(viii) a tenant who moves or enters into a foreign country without obtaining a valid passport under the india passport act, 1920 (central act no. 34 of 1920) or without a lawful authority shall be presumed to have migrated from india to a foreign country).(2) the extinction of the interest of a tenant shall operate .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(2)Raj852; 2002(3)WLN542
..... to ascertain the tax as prescribed by law. this inquiry is two way process in as much as the assessing authority is not merely an arbiter between two adversary parties before him. the assessing authority act as a quashi judicial statutory functionary who is not only adjudicator of matter, but also represents the state and discharges ..... aggrieved of the order passed by the learned single judge dated 6th feb., 2002 dismissing the writ petition challenging the notice issued by the sales tax authorities under the rajasthan sales tax act, 1994, on 6th august, 2001 (annexure- 3) to the writ petitions, has preferred this appeal.3. it is stated by the learned ..... of escapement of excise duty was also made out against the petitioner by the authorities under the central excise act. as the matter related to shortage of stock alleged to be found by the central excise authorities, assessing authority under the sales tax act also reached the prima facie conclusion that it is likely that assessee has not .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000(3)WLN563
..... made out by the prosecution. the court further observed that the jurisdiction under sec. 227 of the code is exercised by a senior and experienced judge and he cannot act merely as a post office of a mouthpiece of the prosecution but has to consider the broad probabilities of the case, the total effect of the evidence and the documents ..... are unable to agree with the submission of the learned counsel. as regards election of m.p.'s and m.l.a.'s they are governed by representation of people act. thus to provide such disqualification for m.p.'s and m.l.a's is within the domain of parliament. the impugned ordinance/legislation pertains to rajasthan legislative assembly. ..... thus, in our view the impugned panchayat act can not be held to be discriminatory on this ground. we only say that there is no harm in adopting good things of juniors by the seniors. let the process .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2000Raj222
..... panchayats and to conduct all elections of the panchayats. the state election commission cannot leave these functions to be performed by any other authority. the state government under sections 28 and 29 of the act read with rules 59 and 61 of the rules usurp all powers to itself, which is contrary to the spirit and mandate of ..... state election commission and any rule framed divesting state election commission of those powers is contrary to the provisions of the constitution and the act of 1994 itself. rules 59 and 61 of the rules of 1994 create an alternative authority for conduct of elections by collector and chief executive officer which is in clear contravention of the ..... act and article 243-k of the constitution and thus cannot sustain, we may make it clear that it is perfectly competent for the state .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]127STC586(Raj); 2002(3)WLN252; 2002(3)WLN252
..... industrial unit before d.l.s.c., it was not open for the rajasthan tax tribunal to entertain a new case of the assessee and direct the taxing authorities to give benefit of the incentive scheme under the head of new industrial unit.11. it is lastly contended by mr. pokharna learned counsel that the case ..... a manufacturing unit. the definition of the 'manufacture' under section 2(27) of the sales tax act as extracted above, clearly indicates that where any commodity is subjected to a processing for treatment with a view to its 'development or preparation for the market', it would amount to processing of commodity. the word manufacture is generally ..... the eligibility certificate for availing the sales tax exemption and whether its activities falls within the definition of manufacture under section 2(f) of the rajasthan sales tax act' learned arguments have been advanced on the said question by mr. sanjeev johari learned counsel for the department and mr. n.l. pokharna learned counsel for the .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(2)Raj1102; 2003(2)WLC403
..... to the effect that it should have been initiated by the chief executive officer and not by any lower authority is not sustainable in view of sub-section (4) of section 37 of the rajasthan panchayat raj act, 1994 wherein amendment was introduced in the month of february 2000 laying down that in absence of the chief ..... executive officer on whom the authority is delegated, the additional chief executive officer can preside over the meeting and the reasons for ..... recorded by the chief executive officer.4. it is thus clear that the first contention of shri bhargava to the effect that there was no order delegating the authority to the additional chief executive officer by the chief executive officer which rendered the no confidence motion illegal and invalid as per the judgment of the learned single .....
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