Court : Rajasthan
Reported in : (2003)184CTR(Raj)372; [2004]269ITR310(Raj); RLW2003(4)Raj2458
..... considering whether contribution of an immovable property to capital of the firm by a partner amounts to a transfer under the it act and interpreting the expression 'transfer' under section 2(47) of the it act, 1961 which was slightly different than definition of transfer under gt act, but was also inclusive definition as under the gt act, held as under :'in its general sense, the expression, 'transfer of property' connotes, the passing of rights in property ..... of a firm makes over capital asset which is held by him to a firm as his contribution towards capital, there is a transfer of capital asset, within the meaning of section 45 of the it act because an exclusive interest of the partner in personal assets is reduced on their entry into firm into a shared interest.we may notice that this conclusion was reached on adopting general expression of 'transfer of property ..... of the supreme court in sunil siddharthbhai's case (supra), the consideration as on the date the asset is brought into the firm as capital contribution, is incapable of valuation and, therefore, clause (a) of sub-section (1) of section 4 cannot be invoked for want of necessary determination of requisite conditions for its operation.6. ..... to exclusive interest amounts to a 'transfer of property', the value of consideration at which suchperson can be said to have transferred his property being incapable of valuation in praesenti, the essential requirement of finding adequacy or inadequacy of consideration cannot exist. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2002Raj367; 2002(2)WLC215; 2002(4)WLN288
..... court observed that the provisions of section 40 of the kerala court fees and suits valuation act are pari-materia with section 38 of rajasthan court kees act and according to which court fee was payable on the market value of the property to which the document related when the cancellation of the document was sought in the suit. ..... ssk sevasram (supra) cited by shri jindal, once it is settled law that the defendant has no legal right to challenge insufficiency of court fees because there is no provision in the court fees and valuation of suits acl of rajasthan or any other statute which enables the defendant to move the high court in revision against the decision of the court of first instance on the matter of court fee payable on a plaint and the anxiety of the ..... legislature to collect court fee due from the litigant is manifest from the detailed provisions made under the rajasthan court fees act, therefore, the present revision petition is not maintainable at the instance of the defendants against the determination of the court fees payable in the ..... specifically pointed out that although the expression 'market value' has not been used in section 38, yet the legislative intent to levy court fee on the market value is clear as the valuation of the suit must be just equivalent in money to the properly in respect of which the document was executed and which was sought to be cancelled.9. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj114
..... there is a provision in the rajasthan court fees and suits valuation rules, 1961, prescribing the use of the minimum number of adhesive labels ..... the plaintiff did not contend in that case that the objection was not warranted by any provision of the stamp act or the rajasthan stump rules and the learned single judge who decided the case assumed wrongly that stamps of improper description had been used. ..... no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped: provided that- (a) any such instrument not being an instrument chargeable with a duty of one anna (or half an anna only), or ..... there is however no provision in the stamp act or the rajasthan stamp rules prescribing the denomination of stamps which can be used or placing any restriction on the use of more stamps than one where one stamp of the requisite value is ..... no similar provision in the stamp act or the rajasthan stamp rules, however. 17. ..... is a revision application by the defendant against an order of the civil judge, bikaner, returning a promissory note to the plaintiff for getting it certified by the collector to be duly stamped under section 37 of the stamp act read with rule 89 of the rajasthan stamp rules 1955. 2. ..... under article 49 of the stamp act the stamp duty payable on it is 25 .....
Tag this Judgment!Court : Rajasthan
Reported in : [1980]45STC274(Raj)
..... question, which needs determination is whether, in view of the circumstances of the case, and, particularly, the manner in which and keeping in view the decision of the additional commercial taxes officer, rajasthan, jaipur, after due consideration, the assessing authority in its order dated 3rd november, 1969, held that the assessee was liable to exemption on the turnover of woollen felts, the learned assessing authority ..... wool-waste, which were neither sheets nor fabrics and utilised for the purpose of filtration in heavy industries, are not woollen fabrics' within the meaning of entry 21 in schedule 1 to the act, read as a whole.9. thus indeed, there remains no dispute that woollen felt manufactured by the petitioner does not fall in the list of exempted goods from sales tax provided in the central sales ..... it was also urged that the assessing authority did not have the jurisdiction under section 12 of the rajasthan act to issue notices because it had no reason to believe that the sale was under-assessed and such underassessment has occurred by reason of either omission or failure on the part of the assessee to make ..... the notices issued under section 147(b) of the income-tax act, 1961, was challenged before the full bench in a ..... the question whether the opinion of the central board of revenue would amount to 'information' within section 59(b) of the estate duty act, observed that the opinion expressed by the central board of revenue as to the valuation was clearly 'information' .....
Tag this Judgment!Court : Rajasthan
Reported in : [1980]46STC141(Raj); 1980()WLN393
..... the learned counsel for the petitioner also argued that, in the facts and circumstances of the case, if the petitioner transferred some yarn to its branches and agencies outside rajasthan, it cannot be said that the cotton had been utilised for purpose other than the purpose mentioned in sub-section (1) of section 5c, and such a transfer should be taken as being in the course of inter-state ..... section 5c(1) provides is grant of concession in case the cotton sold or purchased in rajasthan is utilised for manufacturing goods in rajasthan and the goods so manufactured are sold in the state of rajasthan or in the course of inter-state trade or commerce. ..... not in dispute that the petitioner purchases cotton in the state of rajasthan and also from outside the state of rajasthan and in the same way it sells its manufactured product, i.e. ..... of the andhra pradesh sugarcane (regulation of supply and purchase) act, 1961 (andhra pradesh act no. ..... for producing the extra yarn which was sold outside rajasthan by the petitioner through its branches and other agencies ..... it has been held that section 5a of the rajasthan sales tax act (29 of 1954) is neither ultra vires of articles 286, 301 and 304 of the constitution, nor is it in contravention of section 15 of the central sales tax act.24. ..... 107.00, which it had purchased from dealers in rajasthan and had similarly consumed cotton of the value ..... its branches and other agencies outside rajasthan, where yarn is sent from rajasthan for sale to the consumers.3. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(2)Raj2366; 2004(5)WLC181
..... next question which requires consideration in this context is that in the present case the impugned provision has been inserted in the parent act rajasthan cooperative societies act, 2001 which had been enacted after it was reserved for consideration of the president and has received his assent, by promulgation of an ordinance by the governor without seeking instructions of the president. ..... constitution has required the previous sanction of the president for the introduction thereof into the legislature; or(b) he would have deemed it necessary to reserve a bill containing the same provisions for the consideration of the president; or(c) an act of the legislature of the state containing the same provision would under this constitution have been invalid unless, having been reserved for the consideration of the president, it had received the assent of the president,89. ..... thereof into the legislature, (ii) the second contingency envisaged is that the governor would have deemed it necessary to reserve a bill containing the same provisions for the consideration of the president or (iii) third contingency is whether an act of the legislature of the state containing the same provisions would under the constitution have been invalid unless, having been reserved for the consideration of the president and had received his assent. ..... union of india, air 1961 sc 954. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1978(11)WLN76
..... or assessed at too low a rate etc the words 'reason to believe' impose a condition to the exercise of the power to make re-assessment under section 34 of the income-tax act, 1922- unlike suction 34 of he income tax act, section 12(1) of the rajasthan act uses the words if for any reason, the whole or any part of any business of the dealer has escaped assessment to tax or has been assessed at too low a rate in ..... supra) the supreme court, while considering the question whether the opinion of the central board of revenue would amount to information' within sect on 59(b) of the estate duty act, observed that the opinion expressed by the central board of revenue as to valuation was 'dearly 'information' then, on the parity of reasoning, it can be safely said that the decision of this court and that of hon'ble the supreme court ..... which needs determination, is whether, in view of the circumstances of the case, and particularly the manner in which, and keeping in view the decision of the additional commercial taxes officer, rajasthan, jaipur, after due consideration, the assessing authority in its order dated november 3, 1969, held that the asset see was liable to exemption on the turn over of woollen felts, the ..... whether the information which the income-tax officer received from the audit department be construed as an information within the meaning if section 147(b) of the income tax act, 1961. ..... income tax act which is analogous to section 147 of the income-tax act, 1961, is entirely .....
Tag this Judgment!Court : Rajasthan
Reported in : 2007ACJ198
..... bharatpur then issued show cause notice to the appellant on 23-3-1999 under section 47a(2) of the indian stamps act read with rule 66a of the rajasthan stamps rules to the effect that the appellant by undervaluing the property in the lease deed has attempted to evade the tax and accordingly the matter has been referred to him and therefore the ..... although on facts it is found that the registering authority prior to making a reference to the collector (stamps) called upon the appellant to produce the valuation report of the property, site plan along with all measurements of the building, blue print of the site plan and also inspected the land and building in question but the value of the property indicated ..... into such questions of fact may require either of the parties to produce material and evidence in support of their respective cases for which the collector (stamps) is the only appropriate authority best suited to evaluate such material evidence and come to a definite finding as to the correct determination of the market value and assessment of the payable stamp duty. ..... paras kuhad also argued that the only basis on which the registering authority appears to have founded his satisfaction is the alleged valuation report dated 10-3-1999 and such satisfaction was vitiated by reason of the fact that the said valuation report was full of interpolations/fabrications which speak very poorly about the authenticity of a government record. ..... : [1961]41itr191(sc) , state of punjab .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2010(1)Raj116
..... mardana mahal' and said property was to be given back to the plaintiffs in pursuance of the order of state government, but the part of said 'mardana mahal', 'khush mahal' and 'pachason-ki-lane' were not returned back to the plaintiffs, the cause of action for filing the said suit arose to the plaintiffs and hence ..... the suit was filed by the plaintiffs on 12.5.78 on behalf of the plaintiff trust known as 'maharana of mewar charitable foundation' claiming the possession of the 'khush mahal' and 'pachason-ki-lane' buildings, which is part of the city palace, udaipur and since the chief minister of the state vide order dated 18.8.1969 had withdrawn the notification issued under the provisions of the rajasthan monuments, archaeological sites and antiquities act, 1961 (hereinafter referred to as 'the act of 1961') in respect of ' ..... that 'mardana mahal' included the said 'khush mahal' and 'pachason-ki-lane', which was handed over free of cost by the then maharana to the state government to be protected as monument under the provisions of the act of 1961 and, therefore, these two buildings were not required to be returned back while handing over back the 'mardana mahal' in pursuance of order of the then chief minister dated 18.8.1969 under the provisions of the said ..... 6 relating to valuation of the suit and court fees, issue .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2000Raj251; 2001(4)WLC500
..... their possession in the course of his business as such manufacturers or dealer under the authorisation of a trade certificate granted or deemed to be granted under the motor vehicles rules for the time being in force in the state of rajasthan, at such rates as may be specified by the state government by notification in the official gazette which shall not exceed rupees ten thousand for every 50 vehicles or part thereof in respect of three or four wheeled vehicles and ..... the said demand notices on the ground that machines/dumpers are not 'motor vehicle' within the meaning of rajasthan motor vehicles taxation act, 1951 for the purpose of levying tax thereon though they are registrable under the motor vehicles, act, 1988 and that the demand notices have been issued without first assessing the liability of the petitioners to tax ..... not envisaged that a suit should include also the reliefs in the first instance in respect of cause of action which arises subsequent to the filing of the suit, giving foundation for new ..... hope valuation officer (1960 ac ..... thereafter on 13-9-1960 and 2-3-1961, again notices were issued for subsequent periods for half year ..... wadhwani, air 1961 sc 1506 in which a constitution bench of the supreme court enunciated the principle as under ..... reported in air 1961 sc at page ..... court discussed the plea of the petitioners in these writ petitions as barred by res judicata in view of earlier decision in respect of assessment period 1-1-1958 to 30-6-1958 air 1961 sc 964. .....
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