Court : Rajasthan
Reported in : AIR2003Raj124; 2003(1)WLC645; 2003(1)WLN537
..... india? 7. in order to consider the point germane to the controversy, it will be apposite to refer to the relevant provisions of the act of 1951. section 4 of the act of 1951 is the charging section for imposition of road tax. the relevant part of section 4, as amended by the rajasthan finance act, 2000 is extracted as follows : '4. imposition of tax.-- (1) save as otherwise provided by this act or by the rules made thereunder or any other law for the time being in force, there shall be levied and collected on all motor vehicles used or kept for use in the state ..... which reads as follows: 'f6(179)/pari/tax/hqrs/95/lc: dt. 24-3-99 in exercise of the powers conferred by clause (b) of sub-section (1) of section 4 of the rajasthan motor vehicles taxation act. 1951, (rajasthan act no. 11 of 1951) and in supersession of all previous notifications issued in this behalf, the state government hereby with effect from 1-4-1999 prescribes the rate of one time tax in case of different class of non- .....
Tag this Judgment!Court : Rajasthan
Reported in : [1992]194ITR371(Raj)
..... and the one reported above is that the present case is concerned with the amendment made in section 274(2) by the taxation laws (amendment) act, 1970, which came into effect from april 1, 1971, whereas the case before the full bench,aforesaid, was dealing with the later amendment made by the taxation laws (amendment) act, 1975, which came into force from april 1, 1976.39. summing up, the legal position regarding the taxation laws (amendment) acts, 1970 and 1975, is as under :(a) the basic jurisdiction of imposing penalty ..... on the basis of these notices which were pending before the inspecting assistant commissioner on april 1, 1971, could be disposed of by the inspecting assistant commissioner in spite of the change in the provisions of section 274(2) of the act by the taxation laws (amendment) act, 1970, with effect from april 1, 1971.7. in view of the aforesaid submissions, we find that in so far as question no. 2 is concerned, there does not appear to be any controversy between .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)
R. Balia, J.1. Heard learned counsel for the parties.2. This appeal is directed against the order of the Income-tax Appellate Tribunal, Jodhpur Bench, Jodhpur, dated March 27, 2002.3. The appeal relates to intimation/assessment under Section 143(1) of the Income-tax Act, 1961 (hereinafter called as 'the Act'), for the assessment year 2000-2001 in the case of the respondent-assessee.4. The return of income was filed by the assessee on October 30, 2000, for the assessment year 2000-2001. An intimation under Section 143(1) was sent by the Assessing Officer on November 9, 2000, making variation in the calculation computing the interest as made by the assessee under Sections 234B and 234C of the Act.5. Aggrieved by the aforesaid additions made to the admitted liability to pay interest by the assessee while exercising jurisdiction under Section 143(1), the assessee preferred a rectification application before the Assessing Officer which was dismissed by him on January 16, 2001. He held that ...
Tag this Judgment!Court : Rajasthan
Reported in : (2005)196CTR(Raj)68; 2005WLC(Raj)UC438
Govind Mathur, J.1. By this writ petition, a challenge is given by the petitioner to proposal to launch prosecution under Section 276B of IT Act, 1961, for failure on part of petitioner to deduct tax at source in terms of Section 194A of the Act of 1961. Notices impugned are placed on record as Annexs. 13, 14 and 15, all dt. 27th March, 1991. An amendment was introduced to Section 276B of the Act of 1961 which came into force on 1st April, 1989. Section 276B as it was prior to 1st April, 1989, reads as under:'276B. Failure to deduct or pay tax.--If a person fails to deduct or, after deducting, fails to pay the tax as required by or under the provisions of Sub-section (9) of Section 80E or Chapter XVII-B, he shall be punishable,--(a) in a case where the amount of tax which he has failed to deduct or pay exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;(b) in any other case...
Tag this Judgment!Court : Rajasthan
Reported in : (1986)56CTR(Raj)341; [1987]164ITR274(Raj)
..... under which he is assessed;...... (j) an order refusing to register a firm under clause (b) of sub-section (1) or under sub-section (5) of section 185 ;' clause (j) of section 246 was amended by the taxation laws (amendment) act, 1970 (hereinafter referred to as 'the 1970 act'), with effect from april 1, 1971, and the amended clause (j) reads as under : (j) an order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185.' 4. shri .....
Tag this Judgment!Court : Rajasthan
Reported in : 1993(67)ELT483(Raj)
..... (1) of section 11b, which states that where an application for refund has been made before the commencement of central excise and customs laws (amendment) act, such application be deemed to have been made under this sub-section, as amended by the amending act and, the same shall be dealt with in accordance with the provisions of sub-section (2), as substituted by that act, and, therefore, according to learned counsel, the application which has been moved by the petitioner, could now be dealt with only in ..... .15. this conclusion is in consonance with the soul and spirit of article 265 of the constitution of india, which prohibits levy or collection which is not authorised by law, by the state. article 265 of the constitution lays down the constitutional policy of taxation. it ordains that levy as well as collection thereof must be authorised by law and tax can neither be levied nor collected, if not authorised. that postulates that the statute must not only impose liability to tax but .....
Tag this Judgment!Court : Rajasthan
Reported in : [1996]217ITR404(Raj); 1995(2)WLN222
V.K. Singhal, J.1. The present writ petition has been filed against the order dated April 15, 1982, passed by the Commissioner of Income- tax under Section 264 of the Income-tax Act, 1961.2. The brief facts of the case are that the petitioner-company paid advance tax amounting to Rs. 1,79,200 under Section 210 of the Income-tax Act, 1961, as under :Rs.(i) 38,500On 14-6-1976(ii) 38,500On 13-9-1976(iii) 22,200Cheque given to the bank on 15-12-1976, and encashed on 16-12-1976, as per the certificate of the State Bank of Bikaner and Jaipur.(iv) 45,216On 15-12-1976, by adjustment of refund due for the assessment year 1972-73 as a result of appeal effect. The letter for adjustment was given by the assessee on 15-12-1976. The date of the Appellate Assistant Commissioner's order was 8-11-1976. The total amount of refund for 1972-73 amounted to Rs. 1,22,125. The intimation about adjustment of refund was given to the assessee by the Income-tax Officer on 16-12-1976.(v) 34,784On 17-1-1977Total 1,...
Tag this Judgment!Court : Rajasthan
Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)
..... parties and with their valuable assistance, examined material on record. before adverting to examine the issue 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 and more elaborate than provisions of the 1922 act. proceedings commenced under chapter xix-a are judicial as envisaged in section 245-l within the meaning of sections 193 & 228 .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)211CTR(Raj)156; [2007]291ITR244(Raj)
..... course of which penalty proceedings were initiated became the subject-matter of appeal and there was modification or reversal of findings, it affected final result of penalty proceedings also.24. section 275 was substituted by the taxation laws (amendment) act, 1970 which came into effect with effect from april 1, 1971. the change was explained by the board vide circular 56 dated march 19, 1971. significantly, it postulated that section 275 of the ..... penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.(2) the provisions of this section as they stood immediately before their amendment by the direct tax laws (amendment) act, 1987 (4 of 1988), shall apply to and in relation to any action initiated for the imposition of penalty on or before the 31st day of march, 1989.explanation.--in computing the period of limitation for the purposes of this section-(i) the time taken in .....
Tag this Judgment!Court : Rajasthan
Reported in : I(2004)ACC86; AIR2003Raj251; RLW2003(4)Raj2248; 2003(3)WLC428
..... of refund applications as a result of baloni ores' case (air 1975 sc 17) the state of orissa promulgated an ordinance on february 11, 1975 known as the orissa motor vehicles taxation laws (amendment) ordinance, 1975. the purpose of the amendment was not only to validate the tax collected but also to keep exigible to tax under the taxation act that too with retrospective effect. section 2(c) of the taxation act defining 'motor vehicle' was therefore substituted by making following provision :--'notwithstanding anything in any judgment or order of any court, 'motor vehicle means any mechanically .....
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