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Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2006 section 26 insertion of new section 110a Sorted by: recent Court: rajasthan Page 1 of about 16 results (0.363 seconds)

Nov 26 2015 (HC)

Smt. Mukut Rajya Laxmi and Anr Vs. Dr.Jitendra Singh and Ors

Court : Rajasthan Jodhpur

..... to be justified on an erroneous appreciation of the ratio in surya dev and in view of the recent amendment to section 115 of the civil procedure code by civil procedure code (amendment) act, 1999. it is urged that as a result of the amendment, scope of section 115 cpc has been curtailed. in our view, even if the scope of section ..... is required to be exercised wherein it is found that orders have been passed in grave dereliction of duty or in flagrant abuse of fundamental principles of law or justice. even on thorough evaluation of impugned order, i am unable to find any such infirmity in the impugned order warranting interference in exercise of supervisory ..... averred in the plaint that late maharawal jawahir singh was blessed with two sons namely late maharawal girdhari singh, who is father of second petitioner and father-in-law of firs.petitioner and proforma 2 respondent is second son of maharawal jawahir singh. as such, the suit projected a dispute between close relatives. late maharawal .....

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Nov 17 2015 (HC)

M/S Perfect Thread Mills Ltd Vs. Competent Authority Cum Sdo Girwa an ...

Court : Rajasthan Jodhpur

..... as appears to be the view of the high court, it is not correct law. as we have already noted, section 47-a being local amendment, made by each state legislature did not find any such statutory basis. like a.p. act,tamil nadu act is also referable to transactions intra vivos and not as general guidelines. if they ..... ignores vital evidence in arriving at its decision, such decision would necessarily be perverse.32. a good working test of perversity is contained in two judgments. in excise and taxation officer-cum-assessing authority v. gopi nath & sons, it was held: (scc312at p. 317, para7) 7.....it is, no doubt, true that if a finding ..... concurrent list, of the viith schedule read with article 254 of the constitution empowers the state legislature to amend the indian stamp act, 1899. in exercise thereof all the state legislatures including the legislature of a.p. amended the act and enacted section 47-a empowering the registering officer to levy stamp duty on instruments of conveyance, etc., .....

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Apr 15 2015 (HC)

Surendra Vs. State of Rajasthan

Court : Rajasthan Jodhpur

..... acquittal, or (d) to enter a nolle prosequi. in our criminal jurisdiction there is a tender of a pardon on condition of full disclosure. section 8(2) of the criminal law amendment act is enabling. without recourse to it an accused person cannot be examined as a witness in the same case against another accused. to determine whether the accused's testimony as ..... the said judgment would be relevant and is quoted thus- "15. in this case the special judge made no effort to find out what jagasia had to disclose. the english law and practice is (a) to omit the proposed approver from the indictment, or (b) to take his plea of guilty on arraignment, or (c) to offer no evidence and permit .....

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Jan 15 2015 (HC)

Dulari Devi and Others Vs. State of Rajasthan and Others

Court : Rajasthan Jodhpur

..... section of the society to participate in the democratic institution of panchayati raj and runs counter to the object of the 73rd amendment, it may be declared as unconstitutional by the court of law. we, however, find that neither the petitioners, nor the respondents have placed sufficient data before us, to form any final ..... and declare the ordinance no.2/2014, promulgated by the hon'ble governor of the state of rajasthan, dated 20.12.2014, amending section 19 of the rajasthan panchayati raj act, 1994 (for short, 'the act of 1994'), inserting clauses (r), (s) and (t), and adding explanation-iii for the purposes of newly inserted clauses (s ..... of money placed in the hands of the sarpanchas, issuance of cheques by them, preparation of accounts and their official capacity as an appellate authority under the rti act, 2005, or any government order, which may make them accountable, would require a minimum educational qualification inasmuch as every panchayat is provided with secretariat, which .....

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Jul 01 2014 (HC)

M/S.Chachan Brothers C.G.P.R and Oil Mills Vs. State and ors

Court : Rajasthan Jodhpur

..... for the respondents...to consolidate and amend the law relating to levy of tax on sale or purchase of goods and to introduce value added system of taxation in the state of rajasthan, the state legislature enacted the rajasthan value added tax act, 2003 . (hereinafter referred to as 'the act of 2003').the act provides a complete scheme for assessment of ..... a judicial member statutorily. a revision petition can be entertained by the high court only in the event of having substantial question of law. a complete and definite mechanism prescribed under the act is not supposed to be over looked merely on the count that a contrary decision has earlier been taken. the tax board or ..... which are said to be not taken into consideration earlier and arrive at a conclusion in consonance with the prevailing law. the statement of the petitioners that now approaching the authorities under chapter ix of the act of 2003 shall be an empty formality, as such, does not find any support. i do not find any .....

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Aug 22 2013 (HC)

Pankaj Bhatnagar Vs. Smt. Shanti Devi @ Pappi and anr

Court : Rajasthan Jodhpur

..... jurists have also expressed their apprehension for introduction of irretrievable breakdown of marriage as a ground for grant of the decree of divorce. in their opinion, such an amendment in the act would put human ingenuity at a premium and throw wide open the doors to litigation, and will create more problems then are sought to be solved.82. the ..... right to ask himself at the end of the case: has that burden been dis- charged?" [25] 19. this, in our opinion, is as well the law in this country under the act.20. the other matter is this. once desertion, as defined earlier, is established there is no obliga- tion on the deserted husband (taking the case where ..... women cell, delhi in september 1997 against the appellant's lawyer and friend alleging criminal intimidation.10. the respondent filed a complaint under sections 397/398 before the company law board, new delhi.11. the respondent filed a complaint in case no.1365 0f 1988 against the appellant.12. again on 8.7.1999, the respondent filed a .....

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Aug 22 2013 (HC)

Smt. Shanti Devi Vs. Pankaj

Court : Rajasthan Jodhpur

..... jurists have also expressed their apprehension for introduction of irretrievable breakdown of marriage as a ground for grant of the decree of divorce. in their opinion, such an amendment in the act would put human ingenuity at a premium and throw wide open the doors to litigation, and will create more problems then are sought to be solved.82. the ..... right to ask himself at the end of the case: has that burden been dis- charged?" [25] 19. this, in our opinion, is as well the law in this country under the act.20. the other matter is this. once desertion, as defined earlier, is established there is no obliga- tion on the deserted husband (taking the case where ..... women cell, delhi in september 1997 against the appellant's lawyer and friend alleging criminal intimidation.10. the respondent filed a complaint under sections 397/398 before the company law board, new delhi.11. the respondent filed a complaint in case no.1365 0f 1988 against the appellant.12. again on 8.7.1999, the respondent filed a .....

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Aug 19 2013 (HC)

Yashpal Singh Chaudhary Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

..... -b of the government of india act 1919 reads as un- der: subject to the provisions of this ..... act and of rules made thereunder, every person in the civil service of the crown in india ..... - [30] sion was incorporated under section 25 of the act during the era of east india company. after the assumption of the government of india by the crown, this rule of english common law contin- ued unaltered till 1919 when section 96-b was in- troduced by the amendment of government of in- dia act of that year. sub-sec.(1) of section 96 .....

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Oct 11 2011 (HC)

Shree Cement Limited and anr Vs. State of Raj. and ors

Court : Rajasthan Jodhpur

..... bind the government, when it chooses to collect the taxes. thus it was held that when there was a clear and unambiguous provision of law that provides for a certain level of taxation, (even though lowered to a reasonable level by the device of subordinate legislation through the notification), no question of estoppel arises. the sovereign ..... of the state for the overall development and governance of the people, cannot be subjugated to an agreement that provides uncalled for and unreasonably low levels of taxation benefits to a particular individual or company. as a result, the withdrawal of the scheme stands justified as a prerogative of the state for the purposes of ..... 17% were treated as contrary to section 49 of the 1948 act. the above statement of law is not accurate. the concept of the larger public interest introduced, before invocation of section 21 of the general clauses act in sant steels case, in fact, amounts to amendment of the said provision, as notifications dated 18.6.1998 and .....

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Aug 13 2009 (HC)

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

..... raised herein for consideration, this court considers it appropriate to take note of scheme introduced under chapter xix-a of the act relating to settlement of cases. it appears to have been inserted by the taxation laws (amendment) act, 1975 w.e.f. april 1, 1976. a somewhat similar provision was contained in sub-sections (1a) to ( ..... 1d) of section 34 of indian income tax act, 1922 introduced in year 1954. however, provisions of chapter xix-a are qualitatively different ..... must be remitted back to settlement commission to decide afresh according to law.3. however though supported the submissions but counsel for revenue has also tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under finance act, 2007 being enforced w.e.f. 01/06/07, proceedings .....

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