Court : Rajasthan
Reported in : (2002)172CTR(Raj)552
..... stage it is the case of revenue that the assessee was carrying on two distinct activities, so as to fall in exception as explained in rajasthan state warehousing corporations case (supra).that being the position, the question which has sought to be raised by the learned counsel for revenue at this stage on the ..... all expenses laid wholly or exclusively for earning the profits. in view of the fact that income attributable to agriculture was not taxable the assessing authority has sought to proportionately disallow the managing agency commission could be attributable to profits and gains arising from the cultivation ..... the assessee was engaged in the cultivation of sugarcane and manufacturing of sugar. while the income derived from cultivation was exempted from income-tax, as agricultural income, the income from activity of the manufacturing activity is not exempted. the assessee-manufacturer who was carrying it as a single indivisible activity claimed .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1964Raj161
..... been declared unsuccessful at his main examination by the university appeared at a compartmental examination (towhich he was declared entitled by the university) in the subject of agricultural botany at which he obtained the requisite marks in the subject concerned and therefore was even declared to have passed the said examination. consequently it was urged ..... the conduct of the respondent university had deprived the petitioner of a valuable right. it was held that according to the rules and regulations of the university, 'agricultural botany' was one subject and not two, and that as those regulations had not specifically said that a candidate must have secured 30 per cent. marks ..... is necessary in this connection tc recollect the background against which this order came to be issued on the 29th october, 1963. as already stated, the university of jodhpur was established as a corporate body under the act which was brought in force from the 12th june 1962. the first statutes were made by the .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1689; 2002(1)WLC673
..... witness (pw 4) having ocular account of the incident. the defence suggestion that ranglal (pw 8) has roped in falsely with a view to snatch/grapple agricultural field of bhanwari and he had also forcibly taken possession over a house having her husband's share, is too unconvincing and very far fetched. no court can ..... inconsistent with the evidence need not be sufficient to amount to contradiction obviously because only such inconsistent statement which is liable to be 'contradicted' would affect the credit of a witness. that being so, section 145 of the evidence act enables the cross examiner to use any former statement of the witness but it cautions ..... (deceased) was mother-in-law of bhanwari (accused). shri dhankhar vociferously contended that ranglal (pw 8) has gone to speak lie even against the judicial record by stating that neither his father chhagna nor chandri (deceased) had ever lodged any report against him nor criminal cases were ever pending, whereas fir no. 85/92 was registered .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)
..... of section 36; or(d) any sum payable by the assessee as interest on any loan or borrowing from any public financial institution or a state financial corporation or a state industrial investment corporation, in accordance with the terms and conditions of the agreement governing such loan or borrowing, or(e) any sum payable by the assessee as interest ..... section 43b to claim deduction of the liability incurred to tax under the sales-tax rules as well as liability incurred on account of market cess under the agricultural produce marketing act. the petitioner had also challenged the constitutional, validity of section 43b.while considering and upholding the constitutional validity of section 43b, the andhra ..... of the agreement governing such loan or advances, or(f) any sum payable by the assessee as an employer in lieu of any leave at the credit of his employee, shall be allowed irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481
..... is rightly attracted by the alleged cause of action.'this came to be considered by the allahabad high court in jagan nath wahall v. the u.p. state road transport corporation and ors., air 1977 allahabad 83. it was observed that even if it is possible to hold that a part of the cause of action arose at ..... to which the bombay high court exercises jurisdiction. a matter, somewhat similar to the present case, came up for consideration before the orissa high court in the orissa mining corporation ltd. and anr. v. the joint secretary (revision application) ministry of finance and ors., air 1978 orissa 96. in that case, the petitioners represented against anxs. ..... . in the present case, long years have elapsed not only after the impugned orders but even after the high court held the taxed income agricultural. the reason for the inaction is stated to be illusory expectation of suo motu modification of assessment orders on representation by the party. the high court has examined and dismissed the plea .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]166ITR259(Raj)
..... in respect of construction of a certain stall. this has no application to the facts of the present case. reliance was then placed on addl. cit v. u. p. state agro-industrial corporation ltd. : [1981]127itr97(all) , where their lordships of the allahabad high court held that the expression ' building owned by the assessee ' in section 32 of the act has not ..... assessment years 1959-60 and 1960-61 for which the accounting periods ended on march 31, 1959, and march 31, 1960, respectively. the remaining material facts which are common are stated hereunder.3. the assessee, m/s golcha properties (p.) ltd., went into voluntary liquidation on july 4, 1966. pending the proceedings of winding up, its affairs were looked after by .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1969Raj192
..... the legislature is bringing out laws to relieve the debtors of usurious loans and excessive interest. in the case of agriculturist, under the rajasthan relief of agricultural indebtedness act even the decrees of the courts are required to be reopened to find out the actual amount of principal and interest to provide relief to ..... as follows:--'if the promise to pay is to be inferred by implication, then the document may amount to acknowledgment of liability or adjustment, or even account stated ......... thus the view that an unconditional acknowledgment implies a promise to pay cannot be considered to be peculiar to england. if the presumption that a debtor ..... payment of the agreed balance. hence, there is mutual consideration to support the promises on either side and to constitute the new cause of action. the account stated is accordingly binding, save that it may be reopened on any ground -- for instance,fraud or mistake -- which would justify setting aside any other agreement.' it .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)189CTR(Raj)516; [2005]275ITR372(Raj); 2004(5)WLC285
..... made to reserve fund but not below 1/10th of the net profits. sub-rule (2) provides for setting apart such part of its net profits by any agricultural credit society other than a land development bank. this is in addition to reserve fund envisaged under sub-rule (1). this fund is to be utilised to enable the ..... considered to be an expense which occur in present and for which the liability to pay has arisen.31. the said principle was reiterated with reinforced vigour in vellore electric corporation ltd. v. cit (1997) 227 wr 557 distinguishing the poona electric co. ltd.'s case (supra) and following the associated power company's case (supra), when ..... for meeting these expenses and the supply of electricity is not interrupted. for the same reason, payments out of the contingencies reserve can be made only with the state government's approval. it is particularly noteworthy that the electricity company can make good from out of the contingencies reserve even a loss of profit arising out of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994ACJ1024; AIR1994Raj101
..... a benefit received by the widow and the wrong-doer cannot be allowed to take advantage of the family pension etc.13. in smt. prem kanwar v. rajasthan state road transport corporation, air 1987 raj 146, a single bench of this conn held that the intrinsic nature of benefits like the pension is that they are the deferred fruits of ..... count.6. the next grievance raised by the learned counsel for the appellants is that the learned judge of the tribunal was not justified in not taking into consideration the agricultural income of the deceased while determining the compensation. the claimants, in support of their case, have examined pw 1 smt. keshar the widow of the deceased ... and pw2 ..... of the accident and the result of the death. the tort-feasor cannot be allowed to take the benefit of the pension received by the claimant by getting the credit for them in mitigation of the damages that he must pay. there is a difference between the benefits received on account of the death and those which are .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1989Raj51; 1988(2)WLN487
..... 3 of its judgment the learned single judge had mentioned in para 6 of his judgment that the municipal council in its reply had stated that whenever the sale is made by jodhpur depot (of indian oil corporation) at jodhpur, octroi is chargeable irrespective of the fact where it is consumed or used. both the learned single judge and the division ..... prescribed therein. the remedy by way of a suit is barred,.'64. a review of above decisions would go to show that in state of tripura v. the province of east bengal, (air 1951 sc 23) (supra), assessment of agricultural income-tax had not been made by the income-tax officer, dacca range. he had only sent a notice calling upon the ..... the reliefs that the relevant act in so far as it purported to impose a liability to pay agricultural income-tax on him as a ruler of an indian state was ultra vires and void and in any case, the notice served by the agricultural incorne-tax officer, dacca range was void and no assessment could be made on the basis of such .....
Tag this Judgment!