Court : Rajasthan
Reported in : (2009)224CTR(Raj)488; [2009]318ITR48(Raj); [2009]184TAXMAN243(Raj)
..... , if the mistake is brought to its notice by the assessee or the assessing officer.proviso to rule 34a(3) & (4) of itat rules (quoted below) provides procedure for dealing with applications submitted under section 254(2) of the act:(3) the bench which heard the matter giving rsiet to the application (unless the president, the senior vice-president, the vice president or the senior member present at the station otherwise directs) shall dispose ..... however, in instant case, mistake apparent from the record which was made by tribunal to be the basis to re-call final order passed under section 254(1) of the act was in fact an order dt.04/04/05 (ann.3) being passed by president itat, mumbai in exercise of powers under rule 4 of itat rules, 1963 - a bare perusal whereof depicts that appeal ( ..... 1 & 4 raised preliminary objection that writ petition is not maintainable in view of statutory remedy of appeal being available under section 260-a of the act; and that apart, it has been inter-alia averred that at one stage, request was made by petitioner-company by clubbing its appeals and to be heard at mumbai bench, mumbai pertaining to search conducted at premises of ..... however, itat, jaipur vide order impugned dt.31/03/08 (ann.4) re-called its final order dt.29/03/06 (ann.1) passed under section 254(1) of the act, holding that it was a mistake apparent from the record and further directed to consolidate both the appeals to be heard alongwith appeal pending before itat, mumbai bench, being .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985WLN(UC)329
..... the past record could have been taken into consideration if the act of the petitioner was not serious but in view of the fact that the act was so serious therefore even if the tribunal has not recorded the finding regarding the past record of the petitioner, i do not think that the tribunal has committed such a grave illegality so as to warrant interference by this ..... so far as the act of the petitioner is concerned, itself amounted to the grave deliquency and even if past record has not been taken into consideration then too this individual act is so serious that the punishment awarded to the petitioner is not disproportionate. ..... masani did not act in a manner these persons had acted. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995CriLJ772
..... has seized the article, arrested the accused and lodged the report, can be said to be a 'complainant' only in a technical sense in view of the explanation appended to sub-section (d) of section 2 of the act, which defines the word 'complainant'.an inclusive definition of 'investigation' has been given in sub-clause (b) of section 2 of the code of criminal procedure, according to which 'investigation' includes all the proceedings under this code for ..... this provision has been made considering the stringent punishment providing under the act and provides a safeguard that the search of the person should be made in the presence of a gazetted ..... by which the learned special judge convicted the appellant for the offences under section 18 of the narcotic drugs and psychotropic substances act and under section 3/25 of the indian arms act and sentenced him to undergo ten years' rigorous imprisonment and a fine of rs. ..... be one of those empowered officers under the act, also, then he must follow thereafter the provisions of the n.d.p.s.act and continue the investigation as provided thereunder. ..... and if an empowered officer comes across a person being in possession of the narcotic drug or psychotropic substance and had made the search, seizure and arrested the accused under the act then he can proceed with the investigation. ..... requires consideration in the present case is: whether the conviction and sentence of the appellant under section 3/25 of the indian arms act are sustainable or not? .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987CriLJ257; 1986(2)WLN318
..... law as under:section 511 of the indian penal code was not meant to cover only the penultimate act towards completion of an offence and not acts precedent, if those acts are done in the course of the attempt to commit the offence, are done with the intent to commit it and done towards its commission.whether any given act or series of acts amounts to an attempt of which the law will take notice of merely to preparation is a question of fact ..... a determined intention on his part to commit rape on her and if the witnesses have not intervened, he would certainly have committed rape on her and, therefore, all these series of acts performed by the accused with a clear cut, definite and determined intention to commit rape on the girl clearly amounted to an attempt to commit rape on mst ..... . the sufficiency of the actus reus is a question of law which had led to difficulty because of the necessity of distinguishing between acts which are merely preparatory to the commission of a crime, and those which are sufficiently proximate to it to amount to an attempt ..... if the girl is embraced or she is kissed against her will or she is exposed to some other indecent acts, it amounts to an offence under section 354ipc but if the girl is rjiade naked, she is fallen on the ground and the accused lies on her naked and tries to commit the rape on her, i am convinced that all these series of the acts committed by the accused cannot be explained on any other hypothesis than the one that he attempted to .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000CriLJ4195; 2001(74)ECC305; 2001(1)WLC282; 2000(3)WLN217
..... narcotic drug or psychotropic substance in respect of which he has reason to believe an offence punishable under chapter iv has been committed and, along with 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; (b) detain and search any person whom he has reason to ..... obstacle to such entry; (c) seize such drug or substance and all materials used in the 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 substance; and (d) detain and search, and, if he thinks ..... as the provisions of section 42 of the act are not applicable in the present case, therefore, the contention, raised by the learned counsel for the appellant, is devoid of any force,'(8) ..... 42 of the ndps act is attracted to search conducted in public place did not arise for ..... section 43 of the act does not envisage any of such ..... 42 of the act are not applicable and the present case is covered by the provisions of section 43 of the act. ..... act does not require empowered officer while acting under ..... empowered officer while acting under sec. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1994]206ITR222(Raj); 1993(3)WLC416
..... launching of criminal prosecution which is a harsh remedy, is an abuse of the process of the court ; (ii) that the order of the commissioner of income-tax under section 279(1) of the act directing prosecution of the petitioners is invalid as it was done without application of mind and on taking into consideration certain facts which did not exist on the record ; (iii) that before launching prosecution ..... the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct or after deducting fails to pay the tax as required by or under this act, he or it shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default in respect of the tax ; provided that no penalty shall be charged under section ..... . state of bihar : [1989]179itr387(patna) , it was held by the patna high court that the prosecution of an accused under the provisions of the income-tax act is liable to be discontinued if the statutory authority under the act has passed any order on the merits in favour of the assessee who is an accused in a criminal trial in relation to the very same default which is the ..... the absence of the one or the other is no bar to any one of them ; (ii) simply charging of interest by the department under section 201(1a) of the act, for the delay in the payment of the amount to the central government, does not obliterate the prosecution ; (iii) the non-initiation of penalty proceedings does .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002CriLJ28; 2002(1)WLC692; 2002(1)WLN545
..... coercion, inducement and pressure and they are hit by article 20(3) of the constitution of india, stands rejected and it is held that the statements under section 67 of the ndps act were made by the accused appellants arvinder singh, arshad, labh singh, major singh and mangal singh voluntarily and without any fear, inducement or coercion and thus, they are admissible ..... for the accused appellants arvinder singh and arshad is that the so-called statements ex.p/22 and ex.p/23 of accused appellant arvinder singh and ex.p/5 of accused appellant arshad recorded under section 67 of the ndps act, which have been referred to above, cannot be read in evidence, as they are hit by article 20(3) of the constitution of india and furthermore, they were not voluntary one and they ..... the aforesaid statements of the accused appellants confirmed the story given by one and another.thus, all the accused appellants have committed offence under sections 21, 23 and 29 of the ndps act and accused appellants labh singh, major singh, mangal singh, harjeet singh, arshad and arvinder singh were arrested through ex.p/3776a, ex.p/370, ex.p/371, ex.p/9, ex.p/6 and ex.p/8 respectively and after usual ..... has argued that the learned special judge has rightly placed reliance on the statements of these accused appellants recorded under section 67 of the ndps act and they connect each and every accused appellant with the commission of crime for which they have been charged.legal aspect of section 67 of the ndps act57 .....
Tag this Judgment!Court : Rajasthan
Reported in : 2000CriLJ100
..... exceptional circumstances which prevented the investigating officer who had effected seizure of the contraband-opium from the appellants from obtaining search warrant or authorization from the competent authority, particularly when section 50 of the act mandates that before the investigating agency the officer authorised under the provisions of sections 41, 42 or 43 conducts a search of any person apprehended of intercepted either on the basis of any suspicion on information has complied with ..... they left for the place of occurrence or the prior permission or authorisation which the said officer and obtained from the appropriate authority, as is mandatorily required under the provisions, of section 42 of the act, because under section 42 of the act, the entry, search, seizure and arrest without warrant or authorisation could be made by the officers mentioned in section 42 only between sunrise and sunset, otherwise there should have been prior permission, author!-. ..... or the packing in which they are packed, country of origin and other particulars as the officer referred to in sub-section (1) may consider relevant to the identity of the narcotic drugs or psychotropic substances in any proceedings under the act and make an application to any magistrate for the purpose of -- (a) certifying the correctness of the inventory so prepared, or (b) taking, in the presence of such magistrate, photographs of such drugs or substance and certifying such photographs as true; or (c) allowing to .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995CriLJ819
..... ) 156, there were material contradictions in the statement of the prosecution witnesses on the point of recovery and the seizure and arrest of the accused was made in contravention of the mandatory provisions of the act and the independent witnesses did not corroborate the evidence of the police witnesses, therefore, the learned single judge of this court disbelieved the prosecution case looking into the material contradictions regarding ..... recoveries of the opium milk and the opium were made from the dicky of the moped driven by the accused and, therefore, the question of compliance of the provisions of section 42 or 50 of the act till the recoveries were made by the station house officer, does not arise as the alleged search and seizure were not made in pursuance to the prior information or any reasonable belief of the station ..... the other hand, has supported the judgment passed by the court below and submitted that there is no violation of section 42 or section 55 of the act and the independent witnesses of the recoveries, though have turned hostile but they have partly supported the prosecution case. ..... it is contended by the learned counsel for the appellant that (i) the compliance of the mandatory provisions of section 42 of the act has not been made; (ii) there is a violation of section 55 of the act as the seal used is the seal of police station, jaitaran and not the personal seal of the station house officer; (iii) independent witnesses have not supported the prosecution case .....
Tag this Judgment!Court : Rajasthan
Reported in : 1991(2)WLN550
..... cause to be published the names and addresses of candidates validly nominated in the official gazette and or one news-paper circulating in the state of rajasthan.the government of rajasthan in exercise of the powers under section 4 of the rfc act promulgated the rfc (voting rights) rules, relevant provisions of the same are:proxies-(1) no instrument of proxy shall be valid unless in the case of an individual shareholder it is signed by him or by his attorney duly authorised in writing, or in ..... shall be subscribed for by the state government, but the state government may at any time thereafter dispose of the shares so subscribed for to any party who was eligible to subscribe for it in the first instance.the act places restrictions on transfer of certain shares which is provided in section 5 which reads as under:section 5(1) the shares of the financial corporation shall not be transferable except to the state government the reserve bank (the development ..... may, respectively, be distributed among:(a) the state government,(b) the reserve bank,(ba) the development bank,(c) scheduled banks, insurance companies (including the life insurance corporation of india established under section 3 of the life insurance corporation act, 1956), investment trusts, cooperative banks or other financial institutions, and (d) parties other than those referred to in clauses (a), (b), (ba) and (c):provided that the number of shares which may be allocated to the parties referred to in clause (d) shall in .....
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