Court : Rajasthan
Reported in : AIR1952Raj36
..... shall be followed, as far as it can be made applicable, in all proceedings in any court of civil jurisdiction.'the civil procedure code was enacted to consolidate and amend the laws relating to the procedure of the courts of civil judicature and the wordings of the above section also make it clear that the procedure provided in this code ..... by that officer. this argument, however, does not seem to be tenable.6. it was observed by their lordships in shell co. of australia v. federal commissioner of taxation 1931 a. c. 216 that 'the authorities are clear to show that there are tribunals with many of the trappings of a court which, never the less are ..... application filed by one nathulal against an order of the collector, sawai jaipur, shri sanwaldan ujjwal, dated 37-2-1950. it was presented under section 45, specific relief act, and section 28, rajasthan high court ordinance of 1949, but what the petitioner really seeka is a writ of prohibition against the said collector.2. the facts giving .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)
..... reference may be made to the states merger (governors' provinces) order, 1949, & the states merger (chief commissioners' provinces) order, 1949. the taxation laws (extension to merged states and amendment) act, 1949, extended the income-tax act to the merged states mentioned in the order, & was brought into force in the merged states on 1-4-1949. so during the second period ..... continued till 26 1-1950 when the constitution of india was promulgated. by article 395, government of india act, 1935, together with all enactments amending or supplementing it, was repealed & by article 245(1) the power to make laws for the whole or any part of the territory of india from 26.1-1950 was conferred on the ..... 1-4-1950 become taxable by virtue of the provisions in sections 3 & 4 of the act. in order that persons may not escape taxation during the intervening period from 1-4-1949 to 31-3-1950 in areas where there existed law relating to income-tax, the provision appears to have been made in cl. (iii) of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1954Raj291
..... is enough to point out that the bill was reserved for the assent of the president and was assented to by him so far as act no. 6 of 1952 is concerned in february, 1952. the amendment act no. 13 of 1954 was assented to on the 15th of june, 1954, after the bill had been reserved for the president's ..... which was finally assented to by the president without any change. similarly, the bill relating to the amendment act of 1954 was reserved for the assent of the president, and was assented on 15-6-1954. in both the cases, the procedure provided by law for enacting legislation was properly followed, and the two bills properly received the assent of the president ..... assent. the procedure prescribed by the constitution for promulgation of laws was followed in both instances. this law will have effect as provided in article 31(3) of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1957CriLJ96
..... to try the accused for the offences with which he was charged and what is more, no other person save a special judge appointed under the criminal law amendment act would have had or have jurisdiction to try him for such offences. 14. in this view of the matter, i do not consider it necessary to ..... 13. having regard to the discussion made above, i have come to a firm conclusion that there is no substance in the contention that section 6, criminal law amendment act is discriminatory and offends against article 14 of the constitution, and, consequently, i overrule this contention. it follows as a necessary consequence that the special judge was ..... may also refer in this connection to the notification dated 26-8-1952, issued by the state government regarding the appointment of special judges under the criminal law amendment act. it reads as follows--:'the government of rajasthan is pleased toappoint all sessions judges and additional sessions judge in rajasthan by virtue of their office to be .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1957Raj318; 1957CriLJ1184
..... sub-section. (4) of section 207-a of the code of criminal procedure. this section has been recently introduced into the code of criminal procedure by the criminal procedure amendment act (no. xxvi) of 1955.2. the facts leading up to this reference, may be shortly stated as follows. the prosecution case is that the deceased jawandan met his ..... word 'may' must be assigned a compulsive force within the framework of section 207-a; but on the other hand, it rests upon the general principles of the law underlying a committal proceeding and the objectives sought to be achieved by it.we, therefore, wish to steer clear of this aspect of the controversy for the proper interpretation ..... them under s. 302 i p. c.3. the learned sessions judge has consequently made this reference with a recommendation that the magistrate had committed a serious error of law in not having recorded any evidence whatever under sub-section (4) of section 207-a, and so the commitment be quashed and the case be sent back to .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1959Raj294; 1959CriLJ1476
..... was correct that the legislature desired to simplify and speed up the procedure for commitment, in cases instituted on police report, and to that end introduced amendments by the criminal procedure amendment act of 1955, yet, so long as the procedure of commitment has been preserved by our code for trial into certain classes of offences the main ..... such witnesses.49. it follows that the order of commitment-made in the case before us without examining allthe eye-witnesses must be held to be bad in law,and, therefore, i agree that the order of commitment be set aside, and the ease sent back to themagistrate concerned with a direction that homust examine all ..... produced some of their witnesses of the actual commission of the offence alleged, the second part of section 207-a (4) requires the magistrate, as a matter of law, to examine them on his own account. it was also observed that 'other witnesses for the prosecution' obviously mean witnesses for the prosecutionnamed, but not examined by .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1960Raj201
..... it has to be presumed that the rules of natural justice are inherently implied in all provisions of law creating such a power. 17. at this stage we may refer to section 64-a as it has been introduced into the act by amendment act no. 100 of 1956. this section makes a provision for revision to the state transport authority against ..... state of bihar, (s) air 1957 pat 340 was slightly different, inasmuch as the contention there was that section 64-a of the motor vehicles act, 1939, as introduced therein by the bihar amendment act (no. 27) of 1950 which gave power to the state government to call for the record of proceedings, in chapter iv and after examining such ..... intimate the date of hearing of the appeal to the petitioners as such a duty had not been laid upon it by law according to section 64 of the motor vehicles act (no. iv) of 1939 as amended or the rules made thereunder. it was further submitted supporting the stand taken by respondent kishore sharan that the petitioners were clearly .....
Tag this Judgment!Court : Rajasthan
Reported in : 1961CriLJ406
..... offences cognizable by customs officers tinder section 182.21. the object of enacting the sea customs (amendment) act, 1955 was to reduce smuggling which had increased greatly on account of various facts and had disturbed the economy of the country. the law was accordingly made more stringent by making smuggling a criminal offence by addling item 81 to ..... of customs, may be tried summarily by a magistrate.this is a rule of procedure applicable to criminal cases under the act. section 187-a which was added in 1955 by the sea customs (amendment) act no. 21 of 1955 provides that no court shall take cognizance of any offence relating to smuggling of good is punishable ..... issued.8. section 178-a and item no. 81 of section 167 were added to the act in 1955 as a result of the recommendation of the taxation enquiry commission, the commission recommended inter alia the amendment of the sea customs act to make smuggling a criminal offence and 'to transfer the onus to prove in respect of offences .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1962Raj24
..... that the procedure for making such rule had been followed, and that the petitioners were debarred from questioning the irregularities, if any, in the previous publication of the amendment.this case, to our mind, is entirely distinguishable on facts from the case before us. the draft rules were published and ample time was given for the filing ..... be slightly different from the case before us because it pertained to a matter of taxation which to be constitutionally valid must have been imposed in accordance with law according to article 265 of the constitution, and section 135(3) of the act of 1916, in so far as it completely debars an aggrieved inhabitant from testing the ..... transport authority, jaipur. one of the questions raised in that case was that the state government while amending rule 108 of the motor vehicles rules failed to follow the procedure laid down by section 23 of the general clauses act inasmuch as in the draft rule which was published there was no mention of the person who .....
Tag this Judgment!Court : Rajasthan
Reported in : [1962]13STC801(Raj)
..... that the taxes so levied were validly and lawfully levied under the terms of the validation act on the authority of the rajasthan sales tax act as amended and any defect for want of assent of the president in regard to the amendment in 1956 was adequately cured by this validation act.7. we accordingly find no substance in these ..... 5th january, 1957. the dispute, therefore, lies in regard to taxation made on sale of the goods in question between 1st april, 1956 to 5th january, 1957. the contention of the learned counsel for the petitioners is that the validation act will not save the amendment of 1956, which was without the assent of the president, because ..... be assailed as ineffective even in respect of essential commodities within the meaning of article 286 of the constitution. section 3 of this act is the charging section and provides the incidence of taxation. therefore, on the authority of this legislation taxes could be validly levied on the sale or purchase of those goods. section 28 .....
Tag this Judgment!