Court : Rajasthan
Reported in : [2002]256ITR148(Raj); 2001(4)WLC802; 2001(4)WLN285
..... tax, jodhpur, issued a notice to the company to show cause against a proposal to launch prosecution under section 276b of the income-tax act for the assessment years 1982-83 to 1985-86. after receiving the reply of the company, the commissioner of income-tax vide his order dated march 13, 1991, sanctioned the ..... with unanimity that before launching prosecution there is no need to give hearing to the person concerned. illustratively, reference in this connection may be made to nirmala kapur v. cit ; universal supply corporation v. state of rajasthan ; k. balakrishnan nair v. asst. cit : [1995]215itr213(ker) ; laxmandas pranchand v. union of india : [1998]234itr261(mp) and ..... of reasonable and sufficient cause and not imposing penalty in terms of the proviso to section 201 also finds favour from a decision of this court in universal supply corporation v. state of rajasthan in which the court observed after considering the scheme of sections 200, 201, 276b and 278aa that non-initiation of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1985Raj104; 1984()WLN291
..... new manek chowk spg. mills v. ahemdabad municipality (air 1967 sc 1801) (supra) state of kerala v. haji k. kutty (supra) (air 1969 sc 3781, j.p. kulshreshta v. allahabad university (supra) (air 1980 sc 2141), mohd. usman v. state of a. p. (air 1971 sc 1801) (supra) of the supreme court and kewal kumar v. gen. man. tel. ( ..... be treated as landless person of that village. explanation-- for the purpose of this proviso 'sagri' means the bonded labourer as defined in the bonded labour system (abolition) act. 1976 (central act no. 19 of 1976).' 90. as per resume of the arguments earlier, the challenge with the computation of area ofbarani, to uncommand land with command land and non- ..... on the ground on alternative remedy.69. in lekhasingh v. state of rajasthan s. b. civil writ petn. no. 1875 of 1981. decided on 19-4-1984 : (air 1985 raj 101). i have taken the view that when appeal is provided under the statute, the writ petition should not be entertained as the petitioner has not first availed of .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1428; 2002(5)WLN203
..... taking the view that whenever a provision provides for imposition of penalty, the proceedings become quasi-criminal in nature, is per incurium and no such principle of universal application can be laid down. one of the appropriate way could have been to refer the matter to a larger bench doubting the correctness of the said judgments ..... hon'ble apex court, in a large number of its judgments, dealing with various subjects, including foreign exchange regulation act, customs act, essential commodities act, income tax act, general sales tax acts of the states and central sales tax act, has elaborately held that the proceedings are not criminal or quasi-criminal in nature nor the penalty imposed under these ..... they were liable to pay the penalty, as per the said rules, 1941.32. in kishori lal rakesh kumar mandi v. commissioner of sales tax, 1985 uptc 211, a division bench of the allahabad high court, while deciding a reference on interpretation of section 15-a(a)(g) of the uttar pradesh sales tax .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2000Raj396; 2000(3)WLC278
..... that an alternative remedy was available to the appellant under section 68 of the u.p. state universities act'.13. similarly it was laid down in the case of ram and shyam company v. state of haryana (1985)3 scc 267 : (air 1985 sc 1147) as under (para 9 of air) :--'it should be made specifically clear that where ..... or where there has been a violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an act is challenged'. 'therefore, the jurisdiction of the high court in entertaining a writ petition under article 226 of the constitution, in spite of the alternative statutory ..... the jda had framed the jaipur development authority building regulations, 1996 prescribing procedure for construction of the building in the region and u/section 68 of the jda act. fee to be charged had also been provided for approving the map for the purpose of permission of construction of the building. the maximum permissible commercial area .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]252ITR88(Raj)
..... and in the circumstances of the case, the tribunal is justified in holding that the aforesaid estate was different in nature than the estates created by the crown grants act, act 15 of 1895, and that, as such, the decision of the privy council in rajendra v. raghubans kanwar air 1918 pc 25, would not apply to the ..... to tax in respect of income derived from vakil and co., in his status as hindu undivided family in terms of the tribunal's order dated april 26, 1985, which has neither been subjected to reference nor any application in respect thereof is pending and the same has attained finality. thus only the assessment for the year ..... to which the petitioner is subject, the basic incident of impartibility, viz., rule of succession by primogeniture to male line of decent remains in existence after the hindu succession act, 1956, to which undisputedly the parties are subject, which came into force with effect from june 17, 1956, the succession to all properties, including a coparcener's .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1997Raj146; 1996(2)WLN10
..... considered by the full bench of this court in the case of amba lal chunnilal v. state, s.b. civil writ petition no. 1266/76, decided on 5-10-1985 and it gives the long rope to the assessing authority to reassess for any reason and the words for any reason cannot be reflected with any conditions or circumstances. but ..... is payable on the basis of rate prescribed for the time being under rule, even if ah agreement is entered into it cannot be enforced and the provisions of rules/act will prevail thereon. this contention, therefore, has also no force.8. the notification dated 5-8-1972 hasamended, scheduled i with regard to rate of royalty and for ..... , the provisions of section 15 couldnot have been challenged and accordingly theprovisions of rule 17 cannot be termed asviolative of any provision of the constitutionor ultra vires of the act.5. the other contention which has been raised by the learned counsel for the petitioner is that even if the rule is considered valid then the action of the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995ACJ908; [1995(70)FLR72]; (1996)IIILLJ1155Raj; 1994(1)WLC646
..... statement of objects and reasons was made at the time of moving the bill which resulted in the passing of the act in its original form -the general principles of workmen's compensation command almost universal acceptance and india is now nearly alone amongst civilized countries being without legislative measure embodying these principles. for a number ..... right of he dependant could be claimed by his legal representatives. reliance has been placed on the case of p.r. ram v. deputy labour commissioner, 1985 acj 728 (kerala), wherein a division bench of the kerala high court has held that the position as obtaining on the date of death of the workman is ..... legal representatives. the commissioner accepted the application. the order of the commissioner was challenged under article 226 of the constitution. the provisions of section 8 of the act were taken into consideration. the full bench of the madras high court said that the compensation could be claimed only by the dependant. the order passed by .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(2)WLN1
..... would be destroyed or whisked away and host of all relevant attendant circumstances. each case depends upon its own factual scenario and no exhaustive or mathematical formula of universal application can be laid down.15. the hon'ble supreme court in namdi francis nwazorv. union oflndia and anr. (3), has held that search of handbag ..... the case of the learned counsel for the accused appellant is that since personal search of the accused appellant was made, therefore, compliance of section 50 of the ndps act was necessary and in absence of this, whole trial against the accused, appellant stands vitiated and he is entitled to acquittal on this ground alone.8. the ..... the case was committed to the court of session.on 5.5.1992, learned sessions judge, bhiiwara framed charge for the offence under section 8/18 of the ndps act against the accused appellant. the charge was read over and explained to the accused appellant. the accused appellant denied the charge and claimed trial.during trial, the .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(2)Raj1359; 2006(2)WLC142
..... , streams, nallas, lakes and tanks, canals and watercourses belong to the state and collector is authorised to decide all disputes arising under section 88 of the act. the collector is also competent to issue show cause notice to the party concerned after making enquiry.37. 1 have also carefully gone through the provisions of ..... 'ble supreme court has held 'writ petition is not maintainable against the show cause notice issued by statutory functionaries for violation of the provisions of relevant acts. unless the high court is satisfied of the nullity of the show case notice for want of jurisdiction of the authority concerned to even investigate the facts ..... the petitioner unauthorisedly. it is stated on behalf of the respondents that water charges are recoverable from the petitioner under section 88 of the rajasthan land revenue act, 1956 because all rivers vests in the state government, therefore, the state government is entitled to recover charges of use of water from natural resources or .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]166ITR325(Raj)
..... and dealing with the doctrine of merger, it was observed (at pp. 149 and 150):'but the doctrine of merger is not a doctrine of rigid and universal application and it cannot be said that wherever there are two orders, one by the inferior tribunal and the other by a superior tribunal, passed in an ..... the tribunal, vasantha's case : [1973]87itr17(mad) was cited. it may be stated that this decision was rendered prior to the amendment in section 2 of the act.25. learned counsel has laid considerable emphasis on the following observations made in addanki narayanappa v. bhaskara krishnappa : [1966]3scr400 :' the whole concept of partnership is to ..... assessee--... (iva) agricultural land comprised in any tea, coffee, rubber or cardamom plantation belonging to the assessee. ' 14. the aforesaid provision was substituted by the finance act, 1974, with effect from april 1, 1975, for the following words :' (iva) agricultural land belonging to the assessee subject to a maximum of one hundred and fifty .....
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