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Court : Rajasthan
Decided on : May-06-2009
Reported in : (2009)12VatReporter52
Gopal Krishan Vyas, J.1. Instant sales tax revision petition has been filed by the Assistant Commissioner, Special Circle-I, Jodhpur against the judgment and order dated 13.5.2008 passed by the Tax Board, Ajmer in Appeal No. 804/07/Jodhpur, whereby, the learned Tax Board has affirmed the judgment dated 18.12.2006 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, whereby, the first appellate authority set aside the additional demand of tax/surcharge and interest for the difference amount of 4 per cent of tax which is created on the ground that as per Entry No. 176 of the notification dated 22.3.2003, 12% tax is leviable upon oxygen and industrial gases.2. Earlier, in pursuance of tax assessment order dated 7.3.2005, the respondent dealer deposited tax and surcharge at the rate of 8 per cent for the year 2002-03; but, later on, demand was created for the difference amount of 4% tax and surcharge and interest on the ground that as per notfn issued by the Government o...
Tag this Judgment!Court : Rajasthan
Decided on : Jul-16-2009
Reported in : 2009(3)WLN412
Govind Mathur, J.1. The appellants have preferred this appeal to assail validity, correctness and propriety of the judgment dt. 05.11.1999, passed by learned Single Judge affirming the order dt. 19.09.1998, passed by the Rajasthan Non Government Educational Institutions Tribunal, Jaipur (hereinafter referred to as 'the Tribunal').2. The factual matrix necessary to be noticed is that the appellants by an order dt. 20.02.1997 terminated its employee Jaswant Singh from service due to non availability of adequate funds. A challenge given to the same was by the employee concerned, before the Tribunal by way of filing an appeal as per provisions of Section 19 of the Rajasthan Non Government Educational Institutions Act, 1989 (hereinafter referred to as 'the Act of 1989'), came to be accepted vide order dt. 19.09.1998 on the count that neither approval from the Director, Education as required under Section 18 of the Act of 1989 read with Rule 39 of the Rajasthan Non Government Educational Ins...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-05-2009
Reported in : (2009)IIILLJ715Raj; RLW2009(2)Raj1778; 2009(3)SLJ114(Raj)
Vineet Kothari, J.1. By this petition, the petitioner has challenged its coverage under the provisions of Employees. Provident Fund and Misc. Provisions Act, 1952.2. The respondent - authority under the said Act after holding inspection issued notice Annex.4 dtd. 21.3.1994 to the petitioner - Trust about coverage of said Trust under the provisions of the Act. The petitioner - Trust supplied the requisite information in the prescribed form, Annex.6 on record to the effect that the petitioner is a temple - Trust of 600-800 years old and it is neither a business nor an industrial establishment, but it is a temple and is a Trust registered under the Rajasthan Public Trust Act, with the Devasthan Department. It was also stated in the said Annex.6 that looking to the historical importance of the said temple - Trust, the Central Board of Direct Taxes has exempted the said Trust from Income Tax. It has neither any profit motive nor is engaged in any business activities or industrial activities...
Tag this Judgment!Court : Rajasthan
Decided on : Apr-23-2009
Reported in : 2009(3)WLN35
Vineet Kothari, J.1. This petition has been filed by the petitioner J.K. Cement Works and J.K. White Cement Works (Unit/Division of J.K. Cement Limited) impugning therein the attachment order issued under Section 8F of the Employees Provident Fund and Misc. Provisions Act, 1952 (hereinafter referred to as the Act of 1952) and also to quash the attachment of account No. 30234 with S.B.B. J. Merta City. The said account was attached by the respondent - Provident Fund Department for recovery of PF dues of Rs. 40,16,042/- pertaining to the period 1996-97 in respect of J.K. Tyre Cord, Kota and J.K. Acrylic, Kota (Units/Division of M/s J.K. Synthetics Limited).2. The ground of challenge by the present petition is that these two units J.K. Tyre Cord and J.K. Acrylic whose PF dues are sought to be recovered from the present petitioners are units of J.K. Synthetics Limited and not of J.K. Cement works and upon demerger scheme approved by the Appellate Authority for Industrial and Financial Reco...
Tag this Judgment!Court : Rajasthan
Decided on : Feb-12-2009
Reported in : RLW2009(3)Raj1863
Gopal Krishan Vyas, J.1. In this writ petition, the petitioner is challenging the order of termination dated 09.10.1979 passed by the Disciplinary Authority and, so also, order dated 13.08.1998 passed by the appellate authority.2. Brief facts of the case are that initially the petitioner was appointed as Sanitary Inspector in the Medical & Health Department, Government of Rajasthan. In the year 1970, when the petitioner was working under the C.M.H.O., Pali, he was charge-sheeted under Rule 16 of the Rajasthan Civil Services (Classification, Control & Appeal) Rules, 1958 (in short, to be called the 'CCA Rules' hereinafter) vide charge-sheet dated 02.03.1974. The following charges were levelled against the petitioner:Charge No. IThat the said Shri Shanti Prasad Vyas while functioning as Sanitary Inspector at Pali claimed false fare by bus while performed journey by Govt. Vehicle as is indicated in the enclosed statement of allegations.Charge No. IIThat the said Shri Shanti Prasad Vyas wh...
Tag this Judgment!Court : Rajasthan
Decided on : May-29-2009
Reported in : RLW2009(4)Raj2813
Dalip Singh, J.1. This misc. appeal under Section 39 of the Arbitration Act, 1940 has been filed against the judgment dated 7.11.1970 of the learned District Judge, Kota in Civil Misc. Case No. 157/1967 by which the application submitted under Section 30 of the Arbitration Act for setting aside the award dated 3.11.1967 filed by the State of Rajasthan has been dismissed.2. The facts in brief are that the respondent-Company entered into a contract with the appellant-State for construction of the Rana Pratap Sagar Dam at Rawatbhata in District Chhitorgarh in Rajasthan. The work of the Dam was completed on or about 31.12.1966. However, there were certain disputes which came to be referred to the sole Arbitrator under the orders of the Hon'ble Governor of the State of Rajasthan dated 25.8.1964.3. The respondent-Company filed as many as 26 claims before the learned Arbitrator and the State of Rajasthan submitted their reply to the claims before the sole Arbitrator. The Arbitrator gave his a...
Tag this Judgment!Court : Rajasthan
Decided on : Apr-02-2009
Reported in : RLW2010(1)Raj116
Vineet Kothari, J.1. This second appeal has been filed by the State being aggrieved by the impugned judgment and decree of the first appellate Court of learned Addl. District Judge No. 3, Udaipur dated 18.5.2004 allowing the plaintiffs appeal No. 32/2003 (19/2003) against the decree dated 14.1.2003, whereby, the learned trial Court of Addl. Civil Judge (Sr. Div.) No. 1, Udaipur had dismissed the suit for declaration and possession filed by the plaintiffs.2. Since this appeal was directed to be heard and decided at the admission stage itself, therefore, at the joint request of the parties, the same is finally decided and following substantial question of law is framed for consideration by this Court Under Section 100 CPC.Whether the first appellate Court was justified in decreeing the suit for declaration and possession, reversing the findings of learned trial Court and holding the plaintiffs owner of 'Khush Mahal' and 'Pachoson-ki-lane' buildings as part of Mardana Mahal, City Palace, ...
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