Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... to show that accepting the general principle and the meaning of 'manufacture' in the specific case of central excise act with its amending provision having retrospective effect, the court came to the conclusion that even under the unamended provision, the view taken in the empire industries' case ..... chapter iii provides control over the extension of tea cultivation, chapter ii-a deals with management or control of tea undertakings or tea units by the ..... for use from raw and prepared materials by giving such materials new forms, qualities, properties or combinations, whether by hand labour or machine'.the aforesaid explanation has been given as noun.the black's law dictionary defines 'manufacture' as the making of goods or wares by manual labour or by machinery, especially on a large scale, has expanded as workmanship and art have advanced, so that now nearly all artificial products of ..... mean conversion of raw material into a new commodity, but may be obtaining new product from the natural elements or by some other activity from different sources, for example, extracting mineral ore from mines, producing milk by milching the cow, securing latex or rubber from rubber trees; every agricultural produce grown by cultivation in the fields are illustrations of things produced which does not amount to manufacture.in that sense ..... 1996, wherein the industries engaged in manufacture of made tea or in the process of packing or repacking were held to be eligible for registration under the ..... 2004 .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(1)Raj682; 2005(1)WLC548
..... teachers by way of instant bunch of writ petitions, as mentioned in schedule appended to each petition, have challenged the constitutional validity of the rajasthan panchayati raj (amendment) ordinance, 2004 and rajasthan panchayati raj (amendment) rules, 2004 providing for selection of teachers gr.iii by the public service commission and have prayed for restoring the autonomy to the panchayati raj institutions in the matter of selection & appointment of primary school teachers. ..... anything in this part, any provision of any law relating to panchayats in force in a state immediately before commencement of the constitution (seventy-third amendment) act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature or other competent authority or until the expiration of one year from such commencement whichever is earlier.provided that all the panchayats existing immediately before such commencement shall continue till the expiration of their duration, unless sooner ..... -it shall be the endeavour of every state and of every local authority within the state to provide adequate facilities for instruction in the mother-tongue at the primary stage of education to children belonging to linguistic minority groups; and the president may issue such directions to any state as he considers necessary or proper for securing the provision of ..... . chapter xii of the rules of 1996 provides for process of recruitment and .....
Tag this Judgment!Court : Rajasthan
Reported in : (2009)IVLLJ225Raj; RLW2009(3)Raj2029; 2009(3)WLN571
..... chapter iii, as per sub-section (1) of section 9 (board of directors) of the act of 1976, the board of directors shall consist of the chairman appointed under sub-section(1) of section 11, and the following other members, namely:[(a) two directors, who are not officers of the central government, state government, reserve bank, national bank, sponsor bank or any other bank, to be nominated by the central government;(b) one director, who is an officer of the reserve bank, to be nominated by that bank;(c) one director, who is an officer of the ..... act,-(a) the provisions of this act shall have effect notwithstanding anything to the contrary contained in the memorandum or articles or a banking company, or in any agreement executed by it, or in any resolution passed by the banking company in general meeting or by its board of directors, whether the same be registered, executed or passed, as the case may be, before or after the commencement of the banking companies (amendment) act, 1959 (33 of 1959); and(b) any provision contained in the memorandum, articles, agreement or resolution aforesaid shall, to the extent to which it is repugnant to the provisions of this act, become or be void, as ..... or exercisable by that other company;(c) any shares held or power exercisable by any person by virtue of the provisions of any debentures of the firstmentioned company or of a trust deed for securing any issue of such debentures shall be disregarded;(d) any shares held or power exercisable by, or by .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(4)Raj3188
..... various provisions of laws under the mines and minerals (development and regulation) act, 1957 (for short 'the act of 1957') and the rules framed by the state government in exercise of the powers conferred under section 15 of the act of 1957 which are the rules of 1986 and particularly; rule 65a of the rules of 1986 and the granite policies declared by the state government in the year 1991, 1995 and amendment of 1996 introducing the reservation in the matter of grant of granite lease to the persons of various ..... the grant of leases, the provisions for grant of quarry licenses have been made under chapter-iii of the ..... itself provides; clause-2, restriction on grant of mining lease (adopted restriction of rules of 1986 and also prescribed the certain restrictions), clause-3, about prospecting license, clause-4, disposal of grant and renewal of prospecting license, clause-6 for execution of deed of license and its transfer, clause-7 for security deposit, clause 8 for keeping registers, clause 9- conditions of licenses, clause-10 for preferential rights of certain ..... wherein the division bench of this court in its order dated 11.3.2004 after observing that it is not in dispute that even in the granite policy, 1995, 20% of the delineated plots were required to be reserved for the persons of scheduled castes, scheduled tribes and other backward classes and held that under granite policy, 2002 declared by the mines department on 2.3.2002, the reservation of plots for the persons belonging .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(1)Raj350
..... rule 9 of chapter iii of the rules, 1993 empowers the state government to sanction the grants for maintenance or ..... the ordinance 67 of the rajasthan university ordinances was made applicable in the absence of the statutory contract having been mutually varied which is very clear when the court says:...as observed earlier, in the instant case the university has not so far amended the ordinance 67 nor the terms of the statutory contract have been mutually varied so the orders dated 4.5.1995 and 30.9.1995 become bad in law ..... the provisions of the act, 1946, the syndicate may make ordinances consistent with the act and the statutes, to provide for all or any of the following matters, namely:(6) emoluments and conditions of services of university teachers;(8) rules to be observed and enforced by affiliated colleges in respect of transfer of students;(9) all matters which by this act or the statutes are to be or may be provided for by ordinances; and(10) generally all matters for which provision is, in the opinion of the syndicate, necessary for the exercise of the powers conferred or the performance of he duties imposed upon the ..... agarwal, the learned advocate general for the state, placed on the record the copy of the order, dated 17.8.2004, of the hon'ble supreme court, which reads as under:in view of the conclusions of the high court with which we ..... the state government securities or national savings securities ..... the benefits by the petitioner of revised pay scales effective from 1.9.1996 .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)16VST387(Raj)
..... do so in compliance of article 304(b) renders the enactment void and inoperative and (iii) if the legislature passed an enactment with the approval of the president or the act receives the assent of the president after it is made law by the assent of the governor then the further question to be inquired is whether restriction imposed, which falls within the ambit of article 301 of the constitution, is reasonable or not ?89. ..... act;(r) printing such annual reports on the municipal administration of the municipality as the state government by general or special orders, requires the board to print;(s) paying the salary and contingent expenditure on account of such police guards as may be required by the board for the purposes of this act or for the protection of any municipal property and providing such accommodation as may be required by the state government under the law in force relating to police ;(ss) raising volunteer force with such functions and duties in relation to the protection of persons, the security of property and the ..... under the bombay municipal boroughs act, 1925, before its amendment from may 5, 1954, under section 73(1)(iv), it was provided that subject to any general or special orders, which the state government may, in this behalf and to the provisions of sections 75 and 76, a municipality may impose for the purposes of this act any of the following taxes, namely:(iv) an octroi on animals or goods or both, brought within the octroi limits for consumption or use .....
Tag this Judgment!Court : Rajasthan
Reported in : 2008(1)WLN177
..... of india rules, 1975 provides that except as provided in section 24(1)(c)(iiia) of the advocates act, a degree in law obtained from any university in the territory of india after 12.03.1967 shall not be recognised for the purpose of section 24(1)(c)(iii) of the act unless the conditions specified there are fulfilled, which included the condition 'that course of study in law has been by regular attendance at the requisite number of lectures, tutorials or moot courts in a college recognised by a university ..... the 'recognised qualification' in the schedule along with the enactment of the act of 1972, the degree in architecture granted by the university is to be treated a priori as recognised qualification because it is given by a university which is authorised by law to grant degrees on its own and there being no other law having overriding effect, it cannot be read by any implication that university established by law under a state legislation imparting education in architecture has first to secure recognition from the council or permission from the council before commencement of the course as in the ..... as amended in 2004, which was held to be colourable piece of legislation by the supreme court setting up and recognising large number of institutions as private universities and the court said:the state legislature can make an enactment providing for incorporation of universities under entry 32 of list ii and also enactments generally for universities under entry 25 of list iii. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)217CTR(Raj)497
..... to a notice served under this section, and(b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause ..... [2004]270itr534(delhi) , that in the case of income from house property, in view of the provisions of section 23, assessability is not in the year of actual receipt, but it is to be assessed in the year to which they relate, and since in the present case, it is not in dispute, even on the side of the assessee, that the arrears received relate to the earlier years, and therefore, the assessing officer had rightly assessed the amount in the relevant assessment year, relating to previous year, to which the arrears ..... of law:whether on the facts and circumstances of the case as well as in the law, the learned income tax appellate tribunal was justified in holding that the receipt of arrears of rent and enhanced rent are taxable only in the relevant period when it is either received, became receivable, or became due and further holding that receipt is not taxable in the assessment year under consideration ignoring the ao's findings in this regard that the rent receivable for the year .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(4)Raj2528; 2004(4)WLC219
..... the society is empowered by clause 3, sub-clause (ii) of the memorandum of association to make rules for the conduct of the affairs of the society and to add to amend, vary or rescind them from time to time with the approval of the government of jammu and kashmir state (hereinafter referred to as the 'state government') and the central government, clause 3, sub- clause (iii) of the memorandum of association confers power on the society to acquire and hold property in the name of the ..... section 3 of the punjab aided schools (security of set vice) act, and in para-8, which referring to decision of ajay hasia's case, it was noticed, that aided schools are receiving 95% of expenses by way of grant and the employees have received the statutory protection under the 1969 act, and it was subject to the regulations made by the education department of the union territory of chandigarh, and the appointment of headmaster, for its validity, must had an approval of the director of public instruction ..... , under the societies registration act, or may be incorporated under the law, and is managed by the board of directors, or committee of management, in accordance with the provisions of the statute, under which it is incorporated, it becomes instrumentality or agency of the government, depending on the extent of the holding of the share capital, nature of control, or the functions which corporation is also to carry out, possess any particular characteristic, or feature, or nature of the functions.14 .....
Tag this Judgment!Court : Rajasthan
Reported in : I(2004)ACC86; AIR2003Raj251; RLW2003(4)Raj2248; 2003(3)WLC428
..... the apex court held (para 29) :--'if the subsequent orissa motor vehicles taxation (amendment) act, 1943 incorporating the definition of the 'motor vehicles' referred to the definition of 'motor vehicles' under the act as then existing, the effect of the legislative method would in our view amount to incorporation by reference of the provisions of section 2(18) of the act in section 2(c) of the taxation act ..... acts are enacted in exercise of powers conferred on the state legislatures under entry 57 of list ii of the seventh schedule to the constitution, while the motor vehicles act is enacted by the parliament in exercise of the concurrent legislative power in entry 35 of list iii of the seventh schedule to the constitution, entry 57 of list ii empowers the legislature in respect of taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of list iii. ..... the certificate of registration has either been seized, or deposited in a court of law or with any competent authority, the owner shall file the receipt obtained by him in lieu of the certificate or registration and in such cases the owner shall also file an affidavit to the effect that due to the circumstances mentioned therein he was not bale (sic) to surrender the certificate of registration forthwith.provided that in case of transport vehicles the parts a and b of the permit if any issued to the vehicle shall also be accompanied with the .....
Tag this Judgment!