Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
Rajesh Balia, J.1. In this special appeal, a short but interesting question that arises for consideration is whether the blending of different types of tea by the assessee amounts to production of a thing or an article by an industrial undertaking within the meaning of expression as used in Section 80IB of the IT Act, 1961, though it may not amount to manufacture of goods in the sense of bringing into existence altogether a new and different thing as known differently in the commercial parlance in the market where tea is transacted.2. The appellant-assesses has set up a small-scale industrial unit in the backward industrial area of Banswara. The appellant's case is that it purchased tea leaves powder/granules and these tea leaves are collected by marking the name of garden and lot number. The samples of available quality are dispatched to the 'Blend Master' who after going through his own process, suggests the mixing ratio and process of mixing for making the perfect blend of tea. The ...
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(4)Raj2528; 2004(4)WLC219
..... the fundamental rights to be rendered futile and meaningless and thereby wipe out chapter iii from the constitution. that would be contrary to the constitutional faith of the post-maneka gandhi era. it is the fundamental rights which along with the directive principles constitute the life force of the constitution and they must be quickened into effective action by meaningful and ..... .88 crores. a major portion of the balance of the funds available is generated from charges for rendering research and development works by csir for projects such as the rajiv gandhi drinking water mission. technology mission on oilseeds and pulses and maize or grant-in-aid project from other government departments. funds are also received by csir from sale proceeds of .....
Tag this Judgment!Court : Rajasthan
Reported in : 2004ACJ1799; 2003(1)WLC727; 2003(2)WLN467
..... amarwasi, it capsized, as a result of which, the deceased kela ram received grievous as well as simple injuries and he succumbed to his injuries on 28.7.1993 in mahatma gandhi hospital, bhilwara.thereafter, claimant-respondent nos. 1 and 2, who are legal representatives of deceased kela ram, filed a claim petition before motor accidents claims tribunal, bhilwara (hereinafter referred to .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(1)Raj682; 2005(1)WLC548
..... , one of the principal architects of our constitution derided the village as nothing but 'a sink of localism, a den of ignorance and narrow-mindedness'.but mahatma gandhi felt that 'the greater the powers of panchayats, the better for the people'. he laid emphasis on the regeneration and rejuvenation of panchayats as fully self- ..... of the syllabus, which has been extracted in earlier part of the judgment, clearly shows that it includes knowledge of rajasthani culture, history, geography and hindi. it further provides that a candidate for the primary school teacher in the rural area must have knowledge of current affairs with special reference to state of ..... shown against them.i. general knowledge and current affairs 50 marksii. geographical and historical knowledge of rajasthan 50 marksiii. education psychology 10 marksiv. school subjects(a) hindi 10 marks (b) english 10 marks(c) mathematics 10 marks(d) general science 10 marks(e) social studies 10 marksnotes: standard of contents of school .....
Tag this Judgment!Court : Rajasthan
Reported in : (2009)IVLLJ225Raj; RLW2009(3)Raj2029; 2009(3)WLN571
K.S. Rathore, J.1. Petitioner Gopal Prasad Varshney was appointed on the post of Clerk in the respondent Bank on 23.01.1965 after giving age relaxation of two and half years in view of his additional qualification and retired from the post of Senior Manager on attaining age of superannuation on 31.07.1995. The pension scheme was introduced in the Banking Industry in November, 1993. The respondent Bank also framed its own employees pension regulation in 1993. The total service of the petitioner with the respondent Bank was 31 years, whereas for 100% pension 33 years service is required and for short of 2 years service, the petitioner wanted to take the benefit of Rule 26(c) of The Bank of Rajasthan Limited (Employees') Pension Rules, 1996 (for short 'the Rules of 1996') as prior to the service with the respondent Bank, the petitioner had served in the Rajasthan State Ware Housing Corporation for the period from 01.08.1959 to 09.01.1965. To this effect, the petitioner submitted his repre...
Tag this Judgment!Court : Rajasthan
Reported in : 2004CriLJ3253; RLW2005(1)Raj90
..... reached on the spot. he prepared the site plan exhibit p-3. he also found that pw-1 mangilal was lying in seriously wounded condition. he immediately removed him to mahatma gandhi hospital at jodhpur for treatment. after completing the formalities, dead body of deceased manak ram was sent for post mortem. autopsy was conducted by pw-7 dr. n. s. kothari ..... manak ram vide exhibit p-26. pw-6 dr. a. l. chouhan has stated that on 22-1-1998, he was posted as assistant professor in the radiology department of mahatma gandhi hospital, jodhpur. it is not in dispute that deceased manak ram was living in the quarter of open air camp along with his family. thus, the presence of this witness .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1997Raj78
Verma, J.1. Both the writ petitions involve similar facts and law, challenging the vires of various Sections of the Copy Right Act, therefore, are being decided together.2. The facts are similar, therefore, the facts are being taken from D. B. Civil Writ Petition No. 660/89 (Girish Chandani v. Union of India). The petitioner is carrying the business of keeping library of Video Cassettes, T.Vs. and V. C. Rs. for letting them on hire to the customers for viewing them at their homes. The petitioner submits that even though he is keeping Video Cassettes which are duly certified, films of which the copy rights are sold by the producers to the copy right holders and were prepared after obtaining necessary licence and consent from the owner of the copy right and he purchases video cassettes from the market which are again supplied by either the producer or the copy right holder or the persons having necessary licence and consent from the owner of the copy right holders etc., he still apprehen...
Tag this Judgment!Court : Rajasthan
Reported in : 1998CriLJ2126; 1998WLC(Raj)UC537
..... not stated in his statement that he received any information and he reached the scene of occurrence, he in his statement only says that he received ail information from the mahatma gandhi hospital regarding a burn case then he arrived at the hospital,11. the statements of the investigating witnesses, namely the circle inspector and the s.h.o., pratap nagar ..... suraj because she was answering the questions in marwari according to p.w. 1 dr. nirmala and according to p.w. 17 pooran singh she has empowering the questions in hindi which one of these the witnesses is to be believed was a big question. in this background the veracity of the statement ex.p.1 does not stand the test ..... the prescription of the treatment was sent in writing from down stairs,2. p.w. 17 pooran singh has stated that he had asked the questions in hindi and smt. suraj had answered them in hindi. doctor p.w. 1 nirmala had stated that smt. suraj was answering the questions in marwari.3. according to p.w, 17 pooran singh he .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(3)WLC269; 2002(3)WLN174
Rajesh Balia, J.1. Through this writ petition, the petitioners, who are six in number challenge the validity of the consolidated seniority list (Annexure/4) dated 28.4.1999 of the Officers of Rajasthan Judicial Service (for short 'R.J.S.) manning different posts in the hierarchy of R.J.S. as on 31.5.1998.2. The present writ petition has come up for hearing before us on a reference having been made by a Division Bench of this Court vide its order dated 9.1.2001.3. In the first instance, two provisional seniority lists were published on 13.7.1998 inviting abjections thereto. One provisional seniority list [Annexure/1] related to Officers holding posts of Civil Judge [Senior Division] cum Additional Chief Judicial Magistrates and another provisional seniority list [Annexure/2] pertained to the Civil Judges [Junior Division] cum Judicial Magistrates. The provisional seniority list [Annexure/1] has been prepared on the basis of the respective date of promotion of the Officers from the post ...
Tag this Judgment!Court : Rajasthan
Reported in : 1997(3)WLC233; 1997(1)WLN657
..... has made several rules. for the purpose of deciding, these appeals the relevant rules are (1) rajasthan colonisation (allotment and sale of government land in indira gandhi canal colony area) rules, 1975 and (2) rajasthan colonisation (general colony) conditions, 1955. before discussing the submissions of the learned counsel for the parties ..... march, 96, the state government amended rule 13a of the rules of 1975 by promulgating rajasthan colonisation (allotment and sale of government land in the indira gandhi canal colony area) (amendment) rules, 1996, which were published in the official gazette on 1st march, 96. three new provisions were added in rule ..... rajasthan colonisation act; (ii) rajasthan colonisation (general colony) conditions, 1955, and (hi) the rajasthan colonisation (allotment and sell of government land in indira gandhi canal colony area) rules, 1975 and further undertakes to pay the price of government land fixed by the government and land development charges, if any, under .....
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