Court : Rajasthan
Reported in : 1986(2)WLN284
..... merged company shall be of as full force and effect against or in favour of the transferee company and may be enforced or acted upon as fully and effectually as ..... thus, a careful study of section 16(1) of the nationalization act and clauses 3 and 4 of the scheme would indicate that after the passing of the nationalization act all the deeds, bonds, agreements, power of attorney, grants of legal representation and other instruments of whatever nature subsisting or having effect immediately before the specified day and to which any merged company is a party or which are in favour of such ..... delhi act this equation had come to an end by the effect of the amending act of ..... premises (control of rent and eviction) act, 1950 and it considered the definition of 'tenant' as it existed before the amendment of the definition by virtue of the rajasthan premises (control of rent and eviction) ordinance, 1975, which was subsequently replaced by the rajasthan amending act no. ..... it appears that the definition of 'tenant' was amended in the year 1975, on account of the proposition of law laid down by ..... was the bombay rents, & lodging house rates control act, 1947, as amended in 1959. in j.c. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(2)Raj1430; (2009)12VatReporter17
..... arose before the hon'ble supreme court was the fixation of fair price of motor cars under the provisions of motor car (distribution and sale) control (amendment) order 1969 promulgated under section 18g of the industries (development and regulation) act 1951, which was challenged inter alia on the ground that the cost and expenses on account of warranty and statutory bonus have been wrongly excluded from the ..... case arose under the madras general sales tax act, 1939 as amended by madras general sales tax (amendment) act, 1947 ..... decision makes it clear that subject 'tax on sales of goods' in entry 48 of list ii of the seventh schedule of the 1935 act providing for legislative field of sale of goods ought to be confined to levy of tax on sales of goods as defined in the sales act and in substance, it is a levy on price of goods and the state legislature does not have power to enlarge the definition of sales by creating a legal fiction and levy tax on a sale which has not come into existence ..... reason on which such tax was imposed by the assessing authority for three years by invoking the reassessment power under section 30 of the act though the original assessment was framed without imposition of tax and for later two years in regular assessment proceedings under section 28 of the act is that such levy of tax was upheld by the supreme court in case of mohd. ..... according to the learned attorney general the matter relating to inclusion of warranty charges in the ex-works cost is no-longer .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1994Raj11
..... the quasi-criminal character of the proceedings under section 35 has succinctly been stated in re : an advocate, air 1989 sc 245, wherein their lord-ships of supreme court held that the disciplinary proceedings under the advocates act are quasi-judicial in nature, as under:(i) essentially the proceedings are quasi-criminal in character inasmuch as a member of the profession can be visited with penal consequences which 'affects his right to practice the profession as also ..... , as the case may be, and there was also no difference of opinion that the advocate general was not a 'party' to the proceedings -- the difference of opinion rested on the question whether the advocate-general or the attorney-general could be said to be persons 'interested' in the litigation/proceedings, as persons entrusted to safe-guard the professional ethics, professional etiquette and professional morality for maintaining professional standards. ..... it is in this background that amendments have been introduced into sections 37 and 38 of the act conferring right of appeal on the advocate-general of state and the attorney general of india under sections 37 and 38 respectively ..... proceedings against an accused for committing a crime are conducted in the name of state, in exercise of its sovereign powers and that is in respect of breach of a public right and duties, which affect the whole community. ..... sonabai, air 1982 bom 437, the high court reiterated the same view ..... detailed reasoned order was passed on 18-7-1982. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1961Raj209
..... their lordships observed that it has been well established that a vakil appointed under such a power-of-attorney was not endowed with power or authority to compromise the suit, he was thus retained to argue.this decision is directly applicable in considering whether or not a pleader who is not specifically empowered to compromise the suit on behalf ..... power-of-attorney appointing several persons as her vakils to argue her case, to inspect the records, execute documents and deposit and withdraw monies and do all such other acts ..... the pleader is authorised by the vakalatnama in his favour to do all proper pairvi in the case and to represent his client in a litigation which may become necessary, even though no express power to compromise the case on his behalf may have been conferred upon the pleader, still the pleader being a duly authorized person to represent the client would be fully entitled to bind the client ..... decision of the privy council was distinguished on the ground that rule 4 of order 3 of the code o civil procedure has since been amended in 1926 introducing sub-rule (5) which authorises the pleader to plead upon filing a memorandum of appearance signed by himself. ..... amendment did not allow the pleader to act without a vakalatnama duly authorising him to do so.entering into a compromise or making an otfer under section 9 of the oaths act amounts to acting ..... the amendment of the code of civil procedure, in my opinion, therefore, does not affect in any way the decision of their .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]259ITR79(Raj); 2003(2)WLN515
..... view to remove the unintended hardship of closely held companies on account of the provisions of sub-section (3) and to provide incentive for growth and modernisation, the finance act, 1988, has amended sub-section (3) of section 40 of the finance act, 1983, by amending clause (i), inserting a proviso to clause (v), substituting the existing clause (vi) by new clauses (vi), (via), and (vib) and inserting a proviso to the sub-section ..... the attorney-general, said : 'the duty in this instance was in fact imposed by the first act, but the gross mistake of the omission of the weight for which the sum expressed was to have been payable occasioned the amendment made by the subsequent act, but that had reference to the former statute as soon as it passed, and they must be taken together as if they were one and the same act. ..... the facts and in the circumstances of the case, the tribunal was justified in holding that the amendment made by the finance act, 1988, removing wealth-tax on stock-in-trade was a substantive law and hence not retrospective in ..... , learned counsel for the assessee, that by the finance act, 1988, thereby certain amendments were carried out excluding stock-in-trade from the purview of ..... however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form part of the net wealth of the company for .....
Tag this Judgment!Court : Rajasthan
Reported in : [1967]65ITR84(Raj)
..... seccombe, the question turned on the interpretation of section 2, sub-section 1(c), of the finance act, 1894, which incorporated section 38 of the customs and inland revenue act, 1881, as amended by section 11 of the customs and inland revenue act, 1889, with regard to the provision which was in the following words :'property taken under any gift, whenever made, of which property bona fide possession and enjoyment shall not have been assumed ..... question before us is whether, in spite of the gift, the property taken thereunder should be deemed to pass on the donors death under section 10 of the act because its possession and enjoyment was not retained by the donee to the entire exclusion of the donor or of any benefit to her. ..... thus, according to the learned counsel, the matter falls fairly within the ambit of section 10 of the act, that the board has given a correct decision and that the question referred to should be answered in the affirmative.when the arguments were coming almost to a close, learned counsel for the applicant ..... from the possession and enjoyment thereof (other than occupation of possession of land or chattels for full consideration), and also from any benefit by contract or otherwise (and also, as respects settled property, had no power of revocation or right to reclaim the absolute interest in the property : see p. ..... now notice the cases which have been relied upon by the applicants learned counsel.learned counsel has referred to attorney-general v. ..... attorney-general .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(4)Raj3323
..... down that subject to the provisions of section 70 (which refers to certain civil offences not triable by court-martial), any person subject to this act who at any place in or beyond india, commits any civil offence, shall be deemed to be guilty of an offence against this act and if charged therewith under this section, shall be liable to be tried by a court-martial and, on conviction, be punishable in the manner ..... as it then stood (the provision was materially the same as at present, after the fifteenth amendment in the constitution of india in 1984), a constitution bench of the supreme court in ram sarup ..... we agree that each and every provision of the act is a law made by parliament and that if any such provision tends to affect the fundamental right under part iii of the constitution, that provision does not, on that account, become void, as it must be taken that parliament has thereby, in the exercise of its power under article 33 of the constitution, made the ..... attorney general has urged that the entire act has been enacted by parliament and if any of the provisions of the act is not consistent with the provisions of any of the articles in part iii of the constitution, it must be taken that to the extent of the inconsistency parliament had modified the fundamental rights under those articles in their application to the person subject to that act ..... days from 1.1.1982 to 2.11.1982 for which he was awarded punishment of 21 days rigorous imprisonment in military custody on 6.12.1982. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)178CTR(Raj)305
..... thus, with a view to remove the unintended hardship of the closely held companies on account of provisions of sub-section (3) and to provide incentive for growth and modernisation, the finance act, 1988, has amended sub-section (3) of section 40 of the finance act, 1983, by amending clause (i), inserting a proviso to clause (v), substituting the existing clause (i), substituting the existing clause (vi) by new clauses (vi), (via) and (vib), and inserting a proviso to, the sub-section. ..... , in giving judgment for the attorney- general, said: 'the duty in this instance was in fact imposed by the first act, but the gross mistake of the omission of the weight for which the sum expressed was to have been payable occasioned the amendment made by the subsequent act, but that had reference to the former statute as soon as it passed, and they must be taken together as if they were one and the same act. ..... 'whether, on the facts and in the circumstances of the case the tribunal was justified in holding that the amendment made by the finance act, 1988 removing wealth-tax on stock-in-trade was a substantive law and hence not retrospective in operation2. ..... however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form part of the net wealth of the company for the purpose of levy of .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)
..... law has been referred by the income-tax appellate tribunal in respect of the assessment year 1987-88 under section 256(1) of the income-tax act, 1961 :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was legally justified in granting the benefits of amendment to section 43b which was applicable with effect from the assessment year 1988-89 to the assessee in an appeal for an earlier year, thereby ..... to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment, and (e) it cannot, however, take away a statutory right with which any person under a statute has been clothed ..... where there is any obscurity or vagueness in the main enactment, to clarify the same so as to make it consistent with the dominant object which it seems to subserve, (c) to provide an additional support to the dominant object of the act in order to make it meaningful and purposeful, (d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order ..... liability on account of sales tax is liable to tax in view of the provisions of section 43b and, as such, the power under section 263 was invoked.5. ..... attorney-general .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995(2)WLN208
..... in order to appreciate the argument of the learned counsel for the revenue the provisions of section 43b are reproduced hereunder43-b certain deductions to 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 or duty under any law for the time being in force, or(b) any sum payable by the assessee as an employer by way of contribution ..... or change the enactment or any part thereof but where some gop is left which is relevant for the purpose of the explanation in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment right with which any person nder a statute has been clothed or set at naught the working ..... appellate tribunal which held that in the sales-tax remained unpaid at the end of the previous year but has been paid within the time allowed under sales-tax act, then it cannot be disallowed under section 43b and accordingly directed the assessing authority to verify the allowability of sales-tax collected and not paid within the previous year. ..... the learned counsel for the revenue is that the amendment in section 43b was made by the finance act, 1988 and was effective from 1.4.1988. ..... on account of sales-tax is liable to tax in view of the provisions of section 43b and as such the power under section 263 was invoked.5. ..... attorney- .....
Tag this Judgment!