Court : Rajasthan
Decided on : Jan-09-1973
Reported in : [1975]99ITR354(Raj); 1973()WLN14
..... the garh and such other jagir property as has not been resumed will devolve upon his heirs according to the personal law applicable to the jagirdar as the hindu succession act, 1956, has now come into force. the property will cease to have the character of impartiality on the death of the assessee. their lordships in chinnathayi v. ..... in the circumstances of the case, the present worth on the valuation dates in question of the compensation payable under the rajasthan land reforms and resumption of jagirs act, 1952, for the jagir of badnore and the immovable properties comprised in the said jagir were includible in the net wealth of the assessee in his individual ..... as regards the second contention, he was of the opinion that the compensation was ascertainable in view of the provisions of the rajasthan land reforms and resumption of jagirs act, 1952, though it was payable in instalments. it cannot, therefore, be said that the property had no value on the valuation dates. the assessment for the .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-07-1973
Reported in : 1973(6)WLN546
..... from the defendant the question, whether any oblique motive can be imputed to the plaintiff or of his father. the earlier suit was filed on the ground that the act was not applicable to the premises, because they were newly constructed. that suit failed because before the suit could be decided the 7 years period of exemption had come ..... whether in execution of a decree or otherwise, evicting the tenant so long as he is ready and willing to pay rent therefor to the full extent allowable by this act, unless it is satisfied:(a) that the tenant has neither paid nor tendered the amount of rent due from him for six months; or. ...(several other grounds for eviction ..... plaintiff had filed a suit against the defendant earlier in 1961-62 on the ground that the building was a newly constructed one and, therefore, the provisions of the act did not apply to it. that suit was dismissed by the first court and the decision was upheld in appeal. the plaintiff then approachad the high court in second .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-07-1973
Reported in : 1973(6)WLN906
..... contrary intention appears. in vasanlal maganbhai v. state of bombay : 1978crilj1281 , the question raised before the supreme court was that under the bombay tenancy act, power to issue notification could be only exercised once and it was exhausted once the power was exercised. this contention was rejected by the supreme ..... transport corporation (hereinafter called the corporation) having been superseded, there is no state undertaking to continue proceedings under chapter iva of the moter vehicles act. it was argued that the corporation alone could continue proceedings and the administrator looking after the affairs of the corporation was not statutorly competent to ..... udaipur beawar route which according to the petitioner is not a route in existence3. the draft schemes under section 68-c of the m.v. act were got published by the general manager rajasthan state transport corporation (hereinafter called the corporation) for nationalising the above mentioned routes. objections were filed by .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-16-1973
Reported in : 1973(6)WLN917
..... by state transport undertaking to the complete exclusion of other persons.now, therefore, in exercise of the powers conferred by section 68c of the motor vehicles act, 1939 (central act iv of 1939) and in pursuance of rules 3 and 4 of the rajasthan state road transport service (development) riles, 1965, the scheme hereto ..... of the specifically mentioned routes. on the other hand, the published schemes include 11 routes not specifically mentioned in the resolution. (5) the respondents had acted malafide. the ruling party was badly routed in the general elections in the jhalawar and kota districts and, therefore, these districts were specially chosen for nationalisation ..... is carried on by (1) the central government or a state government; (2) any road transport corporation established under section 3 of the road transport corporation act, 1950; (3) ... (4) any municipality or any corporation or company owned or controlled by the central government or one or more state governments section 68b .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-20-1973
Reported in : 1973(6)WLN846
..... harmful to its health, but supplying such adulterated foodstuff would not be prejudicing the maintenance of supplies. the act does not speak of profiteering, much less profiteering at the expense of the health of the community.we have given our earnest consideration to the aforesaid observations ..... not think that the words 'maintenance of supplies & services essential to the community' could reasonably carry the meaning that any one who adulterated foodstuffs would be acting in a manner prejudicial to the maintenance of supplies or the continuity of supplies. it is true that adulterated food-stuff supplied to the community may be ..... the central government or the state government may,(a) if satisfied with respect to any person (including a foreign ner) that with a view to preventing him from acting in any manner prejudicial to --(i) ...(ii) ...(iii) the maintenance of supplies and services essential to the corrmunity,(b) ...it is necessary so to do .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-06-1973
Reported in : 1973(6)WLN885
..... said three years can be treated to be in abeyance because of this instruction.7. the instruction relied upon by mr. mathur was issued under section 119 of 'the act', the relevant portion of which reads as follows:119. instructions to subordinate authorities:(1) the baord may, from time to time, issue such orders, instructions and directions ..... the collection of disputed demands as a result thereof was also not stayed inspite of the specific provision in the matter in section 220(6) of the income-tax act, 1961.2. the then deputy prime minister had observed as under:where the income determined on assessment was substantially higher than the returned income say, twice the ..... obligation to give effect to such instructions.4. mr. lodha on the other hand has urged that the functions of an income tax authority while dealing under 'the act' are quasi judicial and, therefore, the instruction such as relied upon by mr. mathur cannot have any binding force upon the income tax authority. he has in .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-09-1973
Reported in : 1973(6)WLN960
..... avoided if the income as returned by such person had been accepted as the correct income: .. ..while examining the provisions of section 28(1)(c) of the act the hon'ble judges of the supreme court in anwar ali's case air 1970 sc 1782 have made the following observations:but one of the principal objects in enacting ..... of income or improper distribution of profits. (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal in the course of any proceedings under this act, is satisfied that any person .. ..(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income,he or it may direct that such ..... intended to pay tax on correct basis.' the question is whether in these circumstances the provisions of section 18a(9) read with section 28(1)(c) of the act were attracted. their lordships of the supreme court in sree meenakshi mill's case air 1957 sc 50 laid down that when the point for determination is a pure .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-05-1973
Reported in : 1973CriLJ1871; 1973()WLN365
..... , j.1. the respondents karna, jora and navla were tried by the sub-divisional magistrate, bhinmal, for an offence under sections 3/7 of the essential commodities act, 1955 read with the rajasthan foodgrains (restrictions on border movement) order, 1959 and each of them was convicted under the said offence and sentenced to three months' ..... wheat order, 1964, referred to above.9. we are, therefore, of the opinion that the accused have committed an offence under section 3/7 of the essential commodities act, 1955, read with clauses 3/4 of the inter-zonal wheat and wheat products (movement control) order, 1964, and not the rajasthan foodgrains (restrictions on border movement ..... order of acquittal passed by the learned additional sessions judge, jalore and convict the three respondents kama, jora and navla under section 3/7 of the essential commodities act, 1955, read with clause 3/4 of the inter-zonal wheat and wheat products (movement control) order, 1964, and sentence each one of them to three .....
Tag this Judgment!Court : Rajasthan
Decided on : May-02-1973
Reported in : 1974CriLJ1130
..... for the aforesaid offences. now, therefore, i. k. l. gupta, zonal manager do hereby accord sanction under section 6 (1) (c) of the p.c. act, 1947 (act ii of 1947) for the prosecution of the said shri d.s. bhandari for the aforesaid offence and any other offences punishable under any other provisions of law in respect ..... in such a case need not produce any other evidence to further prove that all the materials were placed before the sanctioning authority. his contention is that the act of granting sanction is an administrative matter whiten absolutely rests in the discretion of the sanctioning authority. it is rather of a subjective character and if on the ..... appellant that before the launching of the prosecution against the aocused-appellant under section 5(1)(d) r/w section o (2) of the prevention of corruption act no valid sanction was obtained by the prosecution which was a condition precedent for the proseuction of the accused and consequently the trial against him was wholly vitiated. .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-09-1973
Reported in : [1974]97ITR721(Raj)
..... been avoided if the income as returned by such person had been accepted as the correct income.....'while examining the provisions of section 28(1)(c) of the act the honble judges of the supreme court in anwar alis case have made the following observations :'but one of the principal objects in enacting section 28 is to ..... or improper distribution of profits. - (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal, in the course of any proceedings under this act, is satisfied that any person -......(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income,he or it may direct that such person ..... to pay tax on correct basis.' the question is whether in these circumstances the provisions of section 18a (9) read with section 28(1)(c) of the act were attracted. their lordships of the supreme court in sree meenakshi mills case laid down that when the point for determination is a pure question of law such as .....
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