Court : Rajasthan
Reported in : AIR1989Raj51; 1988(2)WLN487
..... had paid, octroi on all its products brought within the octroi limits of the belgaum municipality before the amendment including the goods not consumed by itself but sold to others, started a correspondence saying that inasmuch as the law was newly amended to include 'sale' in the description of octroi, the rules and bye-laws ought to have been ..... in that, case was unconstitutional and no provision of a statute could be construed as laying down that no court shall inn e jurisdiction to order are fund of a tax collered in violation of a constitutional provision it there were a provision which so provided or which could be so construed, that provisions would itself be ..... appeal is directed by the plaintiff-company against the decree of the additional district judge, kota, dated may 7, 1976 whereby the decree of the munsif (south) kota, dated december 16, 1974, dismissing the suit of the ..... this effect and specific questions being put to him about any sale memo therein price was not charged for cops, but he has failed to produce any evidence before ..... for the use by shri ganganagar sugar mills, octroi was charged and the charge of octroi tax could not be made again and again when the empty bottles were sent for the purpose of re-filling, it could be an multiple levy of octroi tax which was never contemplated by the act. ..... jharsuguda municipality, (1984) 2 scc 25 : (air 1984 sc 583), observed :-'assuming the contention to be correct, there is no escape from the conclusion that .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(1)Raj682; 2005(1)WLC548
..... - notwithstanding anything in this part, any provision of any law relating to panchayats in force in a state immediately before commencement of the constitution (seventy-third amendment) act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature or other competent authority or until the expiration of one year from such commencement whichever is earlier.provided that all the panchayats existing immediately before such commencement shall continue till ..... such procedure and subject to such limits;(b) assign to a panchayat such taxes, duties, tolls and fees levied and collected by the state government for such purposes and subject to such conditions and limits;(c) provide for making such grants-in-aid to the panchayats from the consolidated fund of the state; and(d) provide for constitution of such funds for crediting all moneys received, respectively, by or on behalf of the panchayats and also for the withdrawal ..... he performed the teaching job, as such claimed the benefit of a teacher under the karnataka universities act, 1976 ..... paritosh (air 1984 sc 1543), the apex court has laid down the following threefold test for examining the constitutional validity of a provision:'(1) whether the provisions of such regulations fall within the scope and ambit of the power ..... in the year 1984-85, the central government granted some additional grant for the purpose of equipments like blackboards, desks, pattis .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)
..... the respondent-assessee by the state government by way of consideration for parting with its exclusive privilege to bottle liquor, whether as part of manufacturing process or for facilitating its sale, it does not alter its character from price charged by the state for parting with its 'exclusive privilege of bottling potable liquor as one of the manifestations to deal in potable liquor to a charge by way of 'fee' as an impost as a facet of taxation as ..... be only on actual payment--notwithstanding anything contained in any other provision of this act, a deduction otherwise allowable under this act in respect of --(a) any sum payable by the assessee by way of tax, duty, cess or fee, by whatever name called, under any law for the time being in force, or(b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, or(c) any sum referred to in clause ..... challenged the levy of bottling fee as violative of constitution inter alia on the ground that the industries (development regulation) act, 1951 has been enacted by the parliament and by the amendment act no ..... the andhra pradesh high court drew distinction between tax or duty on the one hand and fee on the other hand and held that sales-tax payable for the month of march, 1984 would not be disallowed under section 43b as the same related to period before section 43b came into operation ..... state of rajasthan : [1976]1scr219 , state .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)182CTR(Raj)554; [2004]266ITR70(Raj)
..... in addition to any salary or wages; (v) any advance of salary; (va) any payment received by an employee in respect of any period of leave not availed of by him; (vi) the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under rule 6 of part a of the fourth schedule; and (vii) the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule (2) or rule 11 of part a of the ..... likewise, where employer sold its motor-car at book value to an employee when the value of the car was at much higher price, the difference between the price at which car was sold to the employee and the value of the car which employee got on sale in the open market was held to be perquisite by gujarat high court ..... even without any provision like clause (vi) as was inserted for the first time vide taxation (amendment) act of 1984 (act no. ..... the aforesaid discussion and reference to various definitions has been made to highlight that in the context of levying tax on income from salaries, inclusion of perquisites and fringe benefits is nothing new but is an ordinarily accepted concept while laying down the policy for taxing the incomes from salaries ..... sugar ..... vad (1976) 37 stc 77 laying down that the provision which prescribes for machinery for computation of tax and not bring a charge, is to be construed as a machinery provision and said : 'we are concerned in this case to .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)ILLJ111Raj
..... resource of india for their own benefit, have been treated as ideal guidelines for guidelines in 1981 after the founding fathers framed the constitution of a free democratic republic of india and even after the amendments of 1976 which introduced in the preamble declaration of india as socialist state with consequential amendments in directive principles by article .43a providing for workers' participation in the management and in spite of there being direct mandate in directive principles under articles 38, and 48 etc ..... now, the question immediately arises as to what is the requirement of article 14 what is the content and reach of the great'equalising principle enunciated in this article & there can be no doubt that it is a founding faith of the constitution. ..... the capital of the corporation is to be provided by the government according to section 23 of the road transport corporations act and chapter iv of it contains the provisions for the finance and funds and, the scheme of sections 23, 24, 25, 26 as well as 27 and other provisions of this chapter shows that the entire finance, accounts and audit are to be done by the state government. ..... . 213/83, decided on october 18, 1983 (reported in 1984 lab ic noc 40) by full bench consisting of g.m ..... . east india distilleries and sugar factories 1964-i l.l.j ..... international airport authority, (supra); motilal padampat sugar mills v. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1998CriLJ2439
..... out in pursuance of an order made under section 3(2) (a) to (g), excepting clauses (h) or (i), for regulating by licenses, permits or otherwise, the production or manufacture, storage, transport, distribution, disposal, acquisition, use or consumption or control of price, of an essential commodity, in respect of which an offence punishable under section 7(l)((a)(ii) is committed, the accused further commits the offence of voluntarily causing grevious hurt to the public servants in the course of the discharge of their duties as such ..... of the evidence in an inquiry or a trial, ceases to exercise jurisdiction therein and is succeeded by another judge or magistrate who has and who exercises such jurisdiction, the judge or magistrate so succeeding may act on the evidence so recorded by his prodecessor, or partly recorded by his predecessor and partly recorded by himself:provided that if the succeeding judge or magistrate is of opinion that further examination of any of the ..... which legislature never intended, the grammatical meaning alone was kept to prevail.they said that it would be for the legislature to amend the act and not for the court to intervene by its innovation.during the last several years, the golden rule has been given a ..... state of rajasthan 1984 wln 405 : (1985 crilj 442) this court held that the ..... sugar ..... recommendation of the law commission to be incorporated in the originally drafted section 326 ofthenewcodeof 1976. ..... 32 of 1976 the definition of 'collector' was widened to .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(2)WLC204; 1994(1)WLN175
..... act was added by section 11 of the rajasthan cooperative societies (amendment) act, 1976 whereas rule 41 was incorporated in the rules of 1966 in the year 1966 and, therefore, the provisions of section 147(2) of the act will not save that amendment ..... of the act was added by section 11 of the rajasthan cooperative societies (amendment) act, 1976, whereby ..... sub-section (2) of section 147 of the act was added by section 11 of the rajasthan cooperative societies (amendment) act, 1976 vide notification no. ..... writing in this behalf, if in the course of an audit, inquiry, inspection or winding up of a cooperative society, it is found that any person or/employee of the society has made any payment contrary to this act, the rules or the bye- laws or has caused any deficiency in the assets of the society by breach of trust or willful negligence or like or has misappropriated or fraudulently retained any money or other property belonging to such ..... shreemali, the learned counsel appearing for the petitioners that in the case of petitioner mohanlal, when notice annexure-1 dated 15.10.1984 was served assigning the intention of the respondent bank to dismiss him from service, he filed a writ petitioner pleading therein that ..... thereafter, for ten months, nothing was done but abruptly, on 15.10.1984, a notice was served to the petitioner by registered post, whereby he was informed that the respondent bank is proposing to dismiss him from service and, therefore ..... 1984 ..... 1984 wln-585, wherein while relying .....
Tag this Judgment!Court : Rajasthan
Reported in : 1992(3)WLC285; 1992(2)WLN315
..... amendment act) act, 1976, and the amending act 46 of 1982 and amending act, 1949 of 1984, a new chapter v-b containing sections 25k to 25-s has been engrafted in the act ..... of completion of the work, within two years from the date on which the undertaking had been set up, no workman employed therein shall be entitled to any compensation under clause (b) of section 25f of the act but if the construction work is not so completed within two years, he shall be entitled to notice and compensation under that section for every completed year of continuous service or any part thereof in excess of six ..... continuous service for more than a year, he could not be retrenched without observing the conditions precedent of retrenchment as enshrined in section 25n of the act, which require a three months' notice in writing indicating the reasons for retrenchment and the prior permission of the appropriate government. ..... person employed in the company other than the persons engaged on casual basis and those covered under the standing orders framed under the industrial employment standing orders act, 1946 as amended from time to time. ..... it was further held that the fact that the provident fund accounts of the employees and the employees state insurance accounts of the two units had common members with the authorities concerned and settlements containing similarly ..... been asserted that deduction of provident fund amount is a statutory requirement and the provident fund account number has no co-relation with .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1755; 2002(5)WLN269
..... administration of justice' is transgrafted entry 32 of former list ii to list iii with effect from 3.1.77 vide the constitution 42nd amendment act 1976), undoubtedly in respect of subject covered by this entry parliament as well as state both have concurrent power to legislate: however, where labour court or industrial tribunals are to be constituted under section 7 or 7a, the industrial disputes act as the case may be, by appropriate govt ..... incorporated or not, including a university and any other body established by the state government or a society registered under any law relating to the registration of societies for the time being in force and receiving funds from the state government either fully or partly for its maintenance, or any educational institution whether registered or not but receiving aid from the state government have been treated as 'public service' for the ..... the question: 'now what is the content and reach of this great equalising principle', the court ..... a case in which legislature of state of madras had enacted madras general sales tax act by giving an extended meaning to expression 'sale' which did not accord with definition of 'sale' given in the sale of goods act, a central enactment, to bring use of goods in a execution contract within the term 'sale' given in the sale of goods act, a central enactment, to bring use of goods in a execution contract within the term 'sale' and levy tax thereon ..... though employment exchanges between 1st april, 1984 and 4th august, 1986. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1985Raj104; 1984()WLN291
..... but was a tenant of khudkasht or sub-tenant of land other than grove land, shall, subject to the exceptions contained in the provisos to sub-section (1), as from the date of the commencement of the rajasthan tenancy (amendment) act, 1979, hereinafter in this chapter referred to as the 'said date', become subject to the other provisions contained in this chapter, the khatedar tenant of that part of the land held by him in which he has not ..... of fixing the extent of allottable land then fixing the maximum at 25 bighas of land under the proviso to rule 5(2) and fixing it up to ceiling limit under rule 13-a of the rules or under s- 15-aaa of the tenancy act can hardly be justified; are untenable as these provisions are meant for different categories of persons and the constitutional guarantee of article 14 of the constitution has not been contravened, at all and there has been no discrimination ..... (1) & (2) of section 15-aaa of the tenancy act, as inserted vide tenancy (amendment) act, 1979 and, in sub-section (3) of section 15-aaa as inserted by tenancy (amendment) act, 1983, it has been provided that khatedari rights can be given to the persons covered by section 15-aaa up to ceiling limit and land to the extent of 25 bighas free of charge and rest on payment of prices fixed by it, can be given. ..... for permanent allotment and his application was rejected on 29th march, 1976 under the 1975 rules as he had excess land in his ..... chand, air 1984 raj 14 ..... ) 30 raj 306 and godavari sugar mills v. s.b. .....
Tag this Judgment!