Court : Rajasthan
Decided on : Aug-07-2001
Reported in : 2003(2)WLN95
..... not alter this position. the amendment does not operate retrospectively unless it is so clearly intended is clear from provisions of section 72 to the rajasthan excise act, which says in no uncertain term that 'unless it is specified in the notification that it has become effective from the date specified therein, it comes ..... ' of foreign liquor by 'hotels', 'clubs or 'restaurants' as defined under the rules. the licence for retail sale of foreign liquor/imfl/beer under the act is governed by separate set of rules framed for that purpose from time to time. presently granting of such licence is governed by rajasthan foreign liquor (grant of ..... after the renewal has become effective, and where such amendment is not retrospective?3. the petitioner in each case was granted licence under the rajasthan excise act, 1950 (hereinafter called 'the act') read with rajasthan excise (grant of hotel bar/club bar/restaurant bar) licences rules, 1973 (hereinafter called 'the rules of 1973. licence initially .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-03-2001
Reported in : 2002(4)WLC591
..... quantity as the state government may prescribe by notification in the official gazette either generally for all the territories of the state of rajasthan to which this act extends or for any local area comprised therein shall be imported, exported or transported except under a pass issued under the provisions of the next following ..... the state government may, by notification in the official (a) prohibit the import or export of any excisable article into or from the territories to which this act extends or any part thereof;(b) prohibit the transport of any excisable article. 14. passes necessary for import, export and transport - no excisable article exceeding such ..... position, it was urged that imposing import duty as tax is not within the competence of the state legislature or for the delegated authority under the act. the impugned notifications separately levy the excise duty on manufacture, countervailing duty on goods brought in state of rajasthan and also import duty on goods imported .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-05-2001
Reported in : (2002)172CTR(Raj)308; [2002]257ITR658(Raj); 2001(2)WLC463; 2001(2)WLN308; 2001(3)WLN221
..... the short grounds of adjustments made by the assessing officer on the face of it does fall wilhin the ambit of seclion 143(1)(a).(5). section 143 of the act lays down the procedure for assessment of the income of the relevant assessment year. once return has been filed, sub-section (1) of section 143 envisages acceptance of the return ..... the aforesaid disclosed income by making additions on account of the income allegedly received by minor children of the assessee u/s. 64(1a) of the act of 1961. (3). the assessee has challenged the vires of seclion 143(1)(a) inter alia on the ground that it permits me assessing officer to make adjustments to the ..... . (2). the petitioner challenges the order annexure-3 by which the assessee was intimated that adjustments made in the return submitted by him u/s. 139 of the income tax act, 1961 for the assessment year 1993-94 showing a lotal income of rs. 27.560/-. the adjustments sheet-shows that a sum of rs. 12,872/- has been added to .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-14-2001
Reported in : 2002(1)WLN655
..... of inaccurate particulars of such income:explanation 1. - where in respect of any facts material to the computation of the total income of any person under this act,-(a) such person fails to offer an explanation or offers an explanation which is found by the assessing officer or the commissioner (appeals) to be false, ..... commissioner (appeals) in the course of any proceedings under this act, is satisfied that any person-(a).........(b) ........(c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such ..... f. 1.4.76 explanation i was substituted in the following terms, which was in force during the relevant assessment year in question. the relevant provisions of the act for the present purposes read as under-section 271. failure to furnish returns, comply with notices, concealment of income etc.(1) if the assessing officer or the .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-29-2001
Reported in : I(2001)DMC501; 2001WLC(Raj)UC212
..... singh and against the appellant and passed the decree in favour of the applicant-respondent prem singh. the appellant also filed an application under section 24 of the hindu marriage act before the family court, ajmer. the family court vide order dated 29.9.1985 during the pendency of the divorce petition allowed the maintenance at the rale of rs. 300 ..... bhabhi, and she quarreled with him in front of the neighbours. as per the respondent, this forced him to file a divorce petition under section 13 of the hindu marriage act. the learned family court framed the following issues to decide the application filed by the respondent-husband under section 13 of the hindu marriage ..... act.(3). the learned family court after considering the evidence adduced before him as well as pleadings of the case and oral arguments decided issues no. 1 to 4 in favour .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-14-2001
Reported in : RLW2003(1)Raj406; 2002(1)WLN286
..... of sixteen are to be given effect to. in india, there is a specific provision in this regard. section 17(3) of the act of 1890 provides that if the minor is old enough to form an intelligent preference, the court may consider that preference.18. the proposition ..... time being could apply for custody even though he was not a legal guardian.15. sub-section (5) of section 17 of the act of 1890 says that the court shall not appoint or declare any person to be a guardian against him will.16. it is now ..... that the court could exercise control over him in the welfare of the child. thus, sub-section (2) of section 4 of the act of 1890 is wide enough to include all kinds of guardians except where the term has been used in reference to a particular type of ..... considered opinion, 'de facto guardian' too would fall under the definition of 'guardian' provided in sub-section 2 of section 4 of the act of 1890 as the words are 'a person having the care of', and if a de facto guardian has the care of the person .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-24-2001
Reported in : AIR2002Raj301; I(2002)DMC409; 2002(1)WLC178
..... lawyer/advocate appearing for individual party. the family courts are established to settle family disputes expeditiously without there being strict rigour of procedural law and evidence act keeping an eye on conciliatory approach to achieve socially desirable result. it is, therefore, legislatures have thought it proper to restrict appearance of lawyers/advocates in ..... process overreaching rigid rules of procedure and to settle the matter expeditiously between the parties and to achieve socially desirable results.4. section 13 of the act of 1984, which is the base for challenge to rule 22 of the rules of 1994, reads as under:-'13. right to legal representation.- notwithstanding ..... or proceedings, summon and examine and such person, as to the facts contained in his affidavit.considering the object and the provisions made in the act of 1984 it is clear that the family courts are established to settle the disputes relating to marriage and family affairs and for matters connected therewith .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-31-2001
Reported in : 2001(4)WLN72
..... and the persons having antecedents of being involved in a criminal case cannot be suitable for the post specially when they are guilty of suppresio very and suggestio falsi'. the act of the respondents, in our opinion is perfectly legal, valid and justified as per the provisions of rules of 1989, which does not warrant any interference. it is not ..... the appellant stood convicted for the offence u/s. 147 1pc vide judgment and order dated 20.10.97, the appellant had been given the benefit of probation of offenders act, 1958. his conviction u/s. 147 1pc is washed off, therefore, ihe appellant cannot be held guilt of concealing any material fact to make him disentitle for the post ..... arrested. it was found that the fir no. 232/92 in relation to the offences punishable u/s. 307, 323 1pc read with sec, 3/25 of the arms act had been registered and was under investigation. a charge-sheet was also submitted against the appellant along with other accused in the court of mjm, kotputli, it appears that .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-06-2001
Reported in : 2002(2)WLN27
..... 3(1)(x) of the sc/st (prevention of atrocities) act, 1989 and in the event of submitting charge sheet against them, they be informed two weeks in advance in a month.7. with these observations, the misc. petition stands ..... to the police not to arrest the accused-petitioner no. 3 being a woman for offence under section 3(1)(a) of the sc and st (prevention of atrocities) act, 1989 till the finalisation of investigation.6. i deem it proper to direct the police not to arrest the accused-petitioner no. 3 during investigation for offence under section ..... registered at police station mundawar, district alwar for offence under section 323, 341, 336 ipc and section 3(1)(x) of schedule caste and schedule tribes (prevention of atrocities act, 1989.2. the main content on the learned counsel for the petitioner is that in view of the definition of section 3(1)(x) of the sc and st ( .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-27-2001
Reported in : AIR2002Raj239; 2002(4)WLN270
..... misc. case no. 27/91 by the district judge, balotra.2. the facts of the case are that applicants-respondents submitted an application under section 372 of the indian succession act for getting succession certificate for the properties of deceased gangaram s/o lakhmi chand, who died at barmer on 3rd dec., 1990. according to respondent-applicants gangaram died on 3rd ..... held as under:--'the conscience of the court must be satisfied that the will in question was not only executed and attested in the manner required under the indian succession act, 1925 but it should also be found that the said will was the product of the free volition of the executant who had voluntarily executed the same after knowing the .....
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