Judgment Search Results Home > Cases Phrase: sarais act 1867 Court: rajasthan Page 1 of about 9,173 results (0.044 seconds)

Suncity Alloys P.Ltd Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous ..... of the provision alongwith the purpose and purport of the said provision, which is intricately linked with search and requisition under sections 132 and 132a of the act, it is apparent that: (a) the assessments or reassessments, which stand abated in terms of ii proviso to section 153a of the act, the ao acts under his original jurisdiction, for which, assessments have to be made; (b) regarding other cases, the addition to the income that has already been assessed, the assessment ..... several incriminating documents were recovered from the residential premises of such partners/directors and from business premises of the firms/companies of the group; notice under section 153a of the act was issued on 05.10.2004 for filing of return within 35 days of receipt of the notice, which was served on 12.10.2004; in compliance to this notice, return declaring income of 'nil' was filed on 07.04.2005. .....

Jai Steel (India) Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous ..... of the provision alongwith the purpose and purport of the said provision, which is intricately linked with search and requisition under sections 132 and 132a of the act, it is apparent that: (a) the assessments or reassessments, which stand abated in terms of ii proviso to section 153a of the act, the ao acts under his original jurisdiction, for which, assessments have to be made; (b) regarding other cases, the addition to the income that has already been assessed, the assessment ..... several incriminating documents were recovered from the residential premises of such partners/directors and from business premises of the firms/companies of the group; notice under section 153a of the act was issued on 05.10.2004 for filing of return within 35 days of receipt of the notice, which was served on 12.10.2004; in compliance to this notice, return declaring income of 'nil' was filed on 07.04.2005. .....

Jai Steels (India) Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous ..... of the provision alongwith the purpose and purport of the said provision, which is intricately linked with search and requisition under sections 132 and 132a of the act, it is apparent that: (a) the assessments or reassessments, which stand abated in terms of ii proviso to section 153a of the act, the ao acts under his original jurisdiction, for which, assessments have to be made; (b) regarding other cases, the addition to the income that has already been assessed, the assessment ..... several incriminating documents were recovered from the residential premises of such partners/directors and from business premises of the firms/companies of the group; notice under section 153a of the act was issued on 05.10.2004 for filing of return within 35 days of receipt of the notice, which was served on 12.10.2004; in compliance to this notice, return declaring income of 'nil' was filed on 07.04.2005. .....

The Mahalaxmi Mills Co. Ltd., Beawar and ors. Vs. the State

Court : Rajasthan

Reported in : AIR1968Raj331; [1969]39CompCas347(Raj)

..... 'so even though the shares have not been orfered or allotted to anyone they are still 'issued' within the meaning of section 94(1)(a) of the act when they have been created by special resolution of the company and consequently its shme capital has been increased and default by the petitioners in giving a notice as required by section 97(1)(2) is ..... unless the new shares are issued as provided in section 94(1)(a), there is no increase in the share capital within the meaning of section 97 of the act and as such if the petitioners failed to give notice of increase of share capital to the registrar they did not commit any offence. ..... 6 clearly contemplate notice even though the new shares have not been issued section 94 of the act corresponds to section 61 of the english companies act (1948) and it is provided in sub-clause (1) (a) that :'section 61(1) a company limited by shares of a company limited by guarantee and having a share capital, if so authorised by its articles, may alter the conditions of its ..... by the learned counsel for the petitioners is accepted, it would render the provision of section 97(1), (2) nugatory.this is further clear from the fact that under section 75 of the act a company is also required to file a return with the registrar of the allotment of its shares. i am. ..... of increase in share capital to the registrar as required under section 97(1) and (2) of the companies act (hereinafter called the act) and which is punishable under clause (3) of the said section.2. .....

The Mahalaxmi Mills Co. Ltd. and ors. Vs. the State

Court : Rajasthan

Reported in : 1968CriLJ1581

..... at best although issued they have not been offered to anyone.so even though the shares have not been offered or allotted to anyone they are still 'issued' within the meaning of section 94(1)(a) of the act when they have been created by special resolution of the company and consequently its share capital has been increased and default by the petitioners in giving a notice as required by section 97(1)(2) is punishable under sub-clause (3) of the ..... in other words the argument is that unless the new shares are issued as provided in section 94(1)(a), there is no increase in the share capital within the meaning of section 97 of the act and as such if the petitioners failed to give notice of increase of share capital to the registrar they did not commit any offence. ..... of a company limited by guarantee and having a share capital, if so authorised by its articles, may alter the conditions of its memorandum as follows:(a) increase its share capital by new shares of such amount as it thinks expedient.but under the act in sub-clause (a) it is provided that it may increase its share capital by such amount as it thinks expedient by issuing new shares.6. ..... if the interpretation sought to be put by the learned counsel for the petitioners is accepted, it would render the provision of section 97(1), (2) nugatory.this is further clear from the fact that under section 75 of the act a company is also required to file a return with the registrar of the allotment of its shares. .....

Janwata Ram Vs. State of Rajasthan

Court : Rajasthan

Reported in : 1995CriLJ1863

..... it has, also, been contended by the learned special public prosecutor that no two officers, under the act, are required to make investigation and the investigation can be conducted by one officer and there is no illegality in conducting the investigation and the judgment, passed by the learned court below, ..... the learned special judge convicted accused-appellant janwata ram for the offence under section 20(b)(ii) of the narcotic drugs and psychotropic substances act (in short, 'the act') and appellant surja ram for the offence under section 20(b)(ii) read with section 29 of the act and sentenced each of them to ten years' rigorous imprisonment and a fine of rs. ..... made in the act, only certain officers have been authorised under the act to make search, seizure and arrest the accused for the commission of the offence under the act and it is only those persons, authorised under the act, who can make a search, seizure and arrest the accused and no other person can act as such under the provisions of the act. as mr. ..... by the learned counsel for appellant surja ram that the compliance of sections 55 and 57 of the act have not been made and the appellant, therefore, deserves to be acquitted. ..... has supported the judgment passed by the court below and submitted that the compliance of sections 42, 50, 55 and 57 of the act have been made out in the present case and there is no violation of any of these mandatory provisions of the act as alleged by the learned counsel for the appellants. .....

Commissioner of Income-tax Vs. Amber Corporation

Court : Rajasthan

Reported in : [1994]207ITR435(Raj)

..... jewellery or other valuable articles or things belonging to a person have been seized as a result of a search, under section 132 of the income-tax act or section 37a of the wealth-tax act and such person (hereafter in this section referred to as 'the declarant') makes, on or after the date of commencement of this act but before the 1st day of january, 1976, a declaration in accordance with sub-section (2) in respect of any income relating to the previous year ..... into the stock of the firm by the partners without getting the transfer of the properties registered in accordance with the indian registration act nor was the partnership deed itself got registered. ..... (sc) which held that, even on dissolution of the partnership and distribution of the residue amongst the partners after settlement of accounts in terms of section 48 of the partnership act, it is to be treated as distribution of movable property and does not result in partition, transfer or extinguishment of interest so as to attract 17 and it was not considered that the provisions of section 17(1) of the registration act, 1908, are applicable thereto. ..... from the provisions of the act of 1976, it is evident that the declaration could be made under section ..... 14(1) of the voluntary disclosure of income and wealth act, 1976, are not applicable. ..... which have been searched under section 132 and they have been seized, then it cannot be claimed that the said person is not covered by the provisions of section 14(1) of the act of 1976. .....

Ram Bharosi Vs. State of Rajasthan

Court : Rajasthan

Reported in : 2001(3)WLC252; 2002(1)WLN402

..... remove anyobstacle to such entry;(c) seize such during or substance and all materials used in manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation under this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence punishable under chapter iv relating to such drug or substances; and (d) detain and search, and, if the thinks ..... of the present case, the evidence and material on record and in view of the case laws cited above, it stands fully established that there was non-compliance of the requirements of the provisions of section 50 of the ndps act and accordingly it is held that failure to comply with the requirements of the same renders the recovery of illicit articles illegal and vitiate the conviction and sentence on the basis of possession of such illicit articles.34. ..... advanced on behalf of the state respondent that the requirement of compliance of section 50 will not arise, if searchis going to be made by an empowered officer, who happends to be a gazetted officerand held that when an empowered officer or a duly authorised officer, acting on priorinformation is about to search a person, it is imperative for him to inform the personconcerned of his right under sub-section (1) of section 50 of being taken to the nearest gazetted officer or a nearest magistrate for making the search.32. .....

Ashok Kumar Sharma Vs. State of Rajasthan

Court : Rajasthan

Reported in : 2007CriLJ1734; RLW2007(3)Raj1914

..... adopted in this case to the search and seizure is questioned, it is useful to find even from the very judgment that the question as to whether or not the safeguards provided under section 50 of the act were observed would have, however, to be determined by the courts on the basis of the evidence led at the trial and the finding on that issue, one way or the other, would be relevant ..... the notice given to the accused under section 50 and exhibit p-4 the seizure-memo, and, on that basis he contended that pw-1 mehtab singh, who himself was an authorised officer under section 42 of the act, gave option to the accused for his search before himself as he was a gazetted officer also, and, after obtaining the consent of the accused, a search of contraband from the person of accused was ..... (2005) 4 scc 350 : 2005 cri lj 2208, their lordships of the hon'ble supreme court considered the meaning and scope and word 'person' in the context of section 50 of the act, 1985, and held that the word 'person' has to be understood in a broad common-sense manner and, therefore, not a naked or nude body of a human being but the manner ..... counsel for the appellant further contended that from the recovery-memo of contraband as well as arrest-memo of the accused, it is clear that so-called notice under section 50 of the act, 1950, was not recovered from the possession of the accused, therefore, it should be presumed that no notice was given to him and it should be treated as violation of mandatory provisions .....

Rashid and anr. Vs. State of Rajasthan

Court : Rajasthan

Reported in : 1991CriLJ733; 1990(1)WLN303

..... may after recording the grounds of his belief--(a) at any time by day or by night enter and search any place and seize anything found therein which he has reason to believe to be liable to confiscation under this act; and(b) detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid. ..... drug or psychotropic substance in respect of which he has reason to believe an offence punishable under chapter iv has been committed asnd alongwith such drug or substance, any animal or conveyance or article liable to confiscation under this act any document or other article which he has reason to believe may furnish evidence of the commission of an offence punishable under chapter iv relating to such drug or substance;43. ..... the aforesaid notification reads as under:'in exercise of the powers conferred by sub-section (1) of section 42 and section 67 of the narcotic drugs and psychotropic substances act, 1985 (61 of 1985), the central government hereby empower officers of an above the rank of sub-inspector in the departments of central excise, customs and revenue intelligence and in central economic intelligence bureau to exercise the ..... stated earlier, even it is not disputed that the sub-inspector has been authorised by the aforesaid notification under section 42 of two nd & ps act but as already stated earlier the contention is that reason to believe was not recorded and still the search was conducted. .....