Judgment Search Results Home > Cases Phrase: manipur municipalities act 1994 chapter viii municipal taxation Sorted by: recent Court: rajasthan Page 1 of about 22 results (0.133 seconds)

Maheshwari Agro Industries Vs. Union of India

Court : Rajasthan

..... tax, namely, income tax on various types of assessee/s including the body corporates, is required to be paid as per charging provisions of the act after computing the total income under chapter iv of the act, which provides for computation of the total income under six different heads like income from salary, income from house property, profits and gains of ..... of revenue, the board has considered it necessary and expedient to order that on an application being filed by the assessee in this behalf, the assessing officer will exercise his discretion under section 220(6) of the act (subject to such conditions as he may think fit to impose) so as to treat the assessee as not being in default in respect of the amount in dispute in the appeal in the following situations: ..... commissioner (appeals) against - (a) [an order passed by a joint commissioner under clause (ii) of sub-section (3) of section 115vp or an order against the assessee] where the assessee denies his liability to be assessed under this act or an intimation under sub-section (1) or sub-section (1b) of section 143, where the assessee objects to the making of adjustments, or any order of assessment [under sub-section (3) of section 143 except an order passed ..... the tribunal is not likely to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. ..... commissioner of income tax reported in [1994] 208 itr 461 (all) : [1994] 121 ctr (all) 77 and subsequent decision of ..... [1994] .....

Dinesh Pouches Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : (2008)16VST387(Raj)

..... the local area and the phrase 'local area' has been defined in section 2(14) of that act to mean 'an area within the limits of a municipal corporation established under the haryana municipal corporation act, 1994, or a municipality established under the haryana municipal act, 1973, or a town board or a cantonment board established under the cantonment act, 1924, or a zila parishad established under the haryana panchayati raj act, 1994, or any other local authority constituted or continued under any law for the time being in force ..... a taxing law may be in public interest in the sense that the income realised may be used for public good, but there may be occasions when the rate or the mode of taxation may be so abhorrent to the principles of natural justice or even to well-settled principles of taxation that it may cause irremediable harm to the public rather than promote public good, that the court may have to hold that it is not in public interest. ..... when admittedly in the present case requirement of article 304(b) before enacting a law falling within the domain of article 301 has not been followed, the impugned act must be held to be ultra vires to chapter xiii of the constitution in consonance with atiabari's case : [1961]1scr809 .187. ..... municipal board, pilibhit : [1983]3scr321a :it is also significant that the word 'octroi' in section 128(1)(viii) of the act is found in the group of taxes referred to in section 128. .....

Badru Ram and ors. Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2006(4)Raj3110; 2006(4)WLC734

..... (2) if ingress to such place cannot be obtained under sub-section (1), it shall be lawful in any case for a person acting under a warrant and in any case in which a warrant may issue, but cannot be obtained without affording the person to be arrested an opportunity of escape, for a police to enter such place and search therein, and in order to effect an ..... search of place entered by person sought to be arrested-(1) if any person acting under a warrant of arrest, or any police officer having authority to arrest, has reason to believe that the present to be arrested has entered into, or is within, any place, any person residing in, or being in charge of, such place shall, on demand of such person acting as aforesaid or such police officer, allow him free ingress thereto, and afford all reasonable facilities for a search therein ..... undeniably shiv pal singh while entering the house of badru ram did not follow the safeguards provided by chapter v of crpc. ..... had apprehension that either death or grievous hurt would be caused to them and they acted in their right of private defence. ..... chapter v of the code of criminal procedure, 1973 deals with the powers of arrest of a person and the safeguards which are required to be followed by the police to protect the interest of the accused persons ..... state (1994) 4 scc 260, the hon'ble supreme court considered the dynamics of misuse of police power of arrest and propounded thus:no arrest can be made because it is lawful for the police officer to do so .....

Rameshwar Lal Behra Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : RLW2006(1)Raj509

..... dated 14.1.1965 (annex.3) is not in dispute and has a relevant bearing to the controversy, which reads as under:office of the collector, nagaurno.estt / datedordershri rameshwar lal bohra, ldc in the municipal board, parbatsar is hereby transferred in the district administration and posted in the office of sdo, parbatsar against he vacancy caused due to the promotion of shri bhim raj ldc.the seniority of shri rameshwar ..... as the municipal service is concerned,, it is governed by rajasthan municipalities act, 1959 ..... of learned single judge dated 30.1.2004 dismissing the writ petition filed the appellant laying claim to count the services, rendered by him from 15.7.1956 to 17.1.1965 under the municipal board, nagaur before he was transferred to the office of the sub-divisional officer, parbatsar; as qualifying service for the purpose of determining his pension and his retiral benefits ..... the respondents in their reply was that since the petitioner was not governed by rajasthan service rules and his services under the municipal board was not a state service under rsr, the service rendered at the municipal board, nagaur was not included in counting qualifying service in terms of rule 179 which was in force at the time of ..... filed by the petitioner was rejected on 28.11.1994 informing the petitioner that the period during which he has served under the municipal board cannot be counted as qualifying service ..... we may notice here that chapter about pension rules from rsr has since been deleted and .....

Richhpal Singh and ors. Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2005(1)Raj682; 2005(1)WLC548

..... that notification dated 23rd april, 1999 introducing the rajiv gandhi swaran jayanti pathshala scheme was issued by the state in exercise of powers under section 8e of the act of 1994 delegating the powers to gram sabha to prepare merit list on the basis of percentage of marks obtained by the candidates under various heads for selection and appointments ..... as units of self government and an entry in list 11 of schedule vii where the state government has the power to legislate in regard to the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlements authorities, and other local authorities for the purpose of local self-government or village administration. ..... (vi) recruitment by transfer to the government service on reduction or abolition of the post; (vii) transfer or re-transfer from the service to the government service on being declared surplus; (viii) applicability of the rajasthan service rules, 1951 and the rajasthan travelling allowances rules to service relating to the regularization of the pay, leave, allowances, pension etc. ..... , character, it remains a sub-ordinate authority created by a statute and, therefore, it cannot claim the power of taxation which belongs to the state legislature except to the extent it is conferred upon it by the statute which creates it.'42. ..... nagaland, meghalaya and mizoram;(b) the hill areas in the state of manipur for which district councils exist under any law for the time being ..... . chapter xii .....

Pata Ram Bheel Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : RLW2005(1)Raj415; 2005(1)WLC322

..... , the rajasthan municipalities (election) rules, 1994 was enacted to bring the rajasthan municipalities act, 1959 in line ..... each census after the establishment of the board, the number of seats shall be re- determined by the state government by notification in the official gazette on the basis of the population of the municipal area within the territorial jurisdiction of the board as ascertained at the latest census:provided that the determination of seats as aforesaid shall not affect the then composition of the board until the expiry of ..... census after the establishment of the board, the number of seats shall be re- determined by the state government by notification in the official gazette on the basis of the population of the municipal area within the territorial jurisdiction of the board as ascertained at the latest census:provided the the determination of seats as aforesaid shall not affect the then composition of the board until the ..... a provision has been made in the constitution for direct elections in the urban local bodies; constitution of committee as the ward level or other levels in municipal corporations; representations of chairpersons of such committees in municipal corporations; reservation of seats for the scheduled castes and the scheduled tribes in proportion to their population; reservation of seats for women; fixing tenure of five years ..... by the impugned ordinance runs counter to the constitutional scheme provided under chapter 1xa of the constitution of india. .....

Ashwani Chobisa Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : RLW2005(1)Raj389

..... for protection of environment the notifications dated 27.1.1994 and .5.1992 issued by the central government in exercise of its powers under section 3 of the environmental protection act 1986 read with rule 5 of the rules framed thereunder are being violated by the persons operating the mines in the state.grievance of the petitioners:as already pointed out, the petition has been filed to highlight ..... promoting environmental protection implies maintenance of the environment as a constitutional imperative on the state government and the municipalities, not only to ensure and safeguard proper environment but also an imperative duty to take adequate measures to promote, protect and improve both the man-made and the natural environment.'18. ..... rules 31 to 41 contained in chapter v of the mineral conservation and development rules, 1988 deals with the measures required to the taken by the lessee for the protection of environment from any adverse effect of mining or irreversible consequences thereof. ..... according to the notification of the central government dated 29th november, 1999 which was issued is exercise of the power conferred by section 23 of the environment (protection) act, 1986, read with sub-rule (4) of rule 5 of the environment (protection) rule, 1986, the central government delegated the powers conferred on it for adopting measures for protecting and improving the quality of the environment and .....

Mahaveer Kumar JaIn Vs. Commissioner of Income Tax

Court : Rajasthan

Reported in : (2004)191CTR(Raj)303; [2005]277ITR166(Raj)

..... act as well as to fee under municipalities act ..... :'where more than one legislative authority, such as the state legislature and a local or municipal body, possess the power to levy a tax, there is nothing in the constitution to prevent the same person or property being subject to both the state and municipal taxation or the same legislature exercising its power twice for different purposes. ..... such income is to be included in the computation of total income for the assessment year under consideration as winning from lottery were not exempted under chapter 3a of the act and his case fell within the ambit of section 5(1)(a) of the act of 1961 which, inter alia, provides the total income of any previous year of a person, who is resident, included income from any source which has been received or deemed to have been received in india ..... operation of two enactments within their respective field of operation by itself is not inflicted with vice of double taxation, so long as nexus between the subject-matter or the subject of enactment and the territory to which such law extends is discernible.therefore, the question of double taxation as ground to avoid taxation under either of them would not arise, if the same is otherwise eligible to tax under the charging ..... surendra prasad sharma : (1994)iillj1220sc to hold that it manual, 1948, in force in sikkim was a law in force in the territories of sikkim immediately before the appointed date as per article 371f(k) and was to remain in force .....

Ram Chandra Kasliwal Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : RLW2004(3)Raj1788; 2004(4)WLC17

..... were initiated by the appropriate government at the instance of the jaipur development authority (for short 'jda'), which was not competent to deal with the public street/road and it was the jaipur municipal corporation (for short 'municipal corporation'), which was empowered under article 243w of the constitution of india, read with section 82 of the rajasthan municipalities act, 1959 (hereinafter to be referred as 'the rm act') to initiate proceedings for acquisition of land for construction of roads within the ..... ;(iv) preparation of projects and schemes;(v) approval or rejection of tenders for projects and schemes;(vi) creation of posts under the authority upto such level as may be determined by regulations;(vii) borrowing and reborrowing of money required by the authority;(viii) investment of surplus money of the jaipur region development fund;(ix) making of grants subventions, loans or advances to or sharing expenses with any local or other authority or person for projects and schemes;(x) institution or withdrawal of legal proceedings on behalf ..... committee for district planning-a district planning committee constituted under the provisions of section 121 of the rajasthan panchayati raj act, 1994 (act no. ..... to planning and co-ordination for the metropolitan area which may be assigned to it by the state government, and(ii) powers and functions as may be conferred on or delegated or entrusted to it by the state government for carrying out the purposes of this chapter. .....

Prem Raj Bohra and Etc. Vs. Jairoopa and ors. Etc.

Court : Rajasthan

Reported in : AIR2003Raj128; 2003(1)WLC495; 2003(2)WLN383

..... (9) of rule 3 of the no confidence motion rules, which uses the expression whole number of members' and the definition of 'whole member of members' contained in section 3(36) of the rajasthan municipalities act, 1959, defining whole number means total number of votes at a time, therefore, are clearly ultra vires the provisions contained in article 243-r of the constitution of india. ..... is also submitted that first meeting of the board has not been defined in rajasthan municipalities act but it is defined in rule 96 of the rajasthan municipalities (election) rules 1994. ..... 3839/2001 is that it challenges vires of section 3(36) of the rajasthan municipalities act, 1959 (hereinafter to be referred to as the act) read with rule 3, sub-rule (9) of the rajasthan municipalities (motion of no confidence against chairman and vice-chairman) rules, 1974 (hereinafter referred to as 'no confidence motion rules') on the ground that these are violative of articles 14 and 243-r of the constitution ..... extent, sub-rule (9) of rule 3 of the no confidence motion rules and section 3(36) of the rajasthan municipalities act are held to be violative of the act as well as the constitution of india and, therefore, ultra vires.34. ..... definition is given chapter iv of the elections rules 1994. ..... chapter iv of the elections rules of 1994 deals with the subject of election of a chairperson/vice-chairperson/president/vice president/ mayor and deputy mayor of the municipal council/board or the corporation as the case may .....