Court : Rajasthan
Decided on : Aug-07-1991
Reported in : [1992]194ITR371(Raj)
..... , as he thought fit. section 274 was further amended by the taxation laws (amendment) act, 1975, which came into force with effect from april 1, 1976. but, as we are not concerned in the present case with the same, we ..... it was open to the inspecting assistant commissioner to impose penalty by invoking the explanation (inserted in 1964). this scheme of sections 271 and 274 was amended by the taxation laws (amendment) act, 1970, as a result of which, the inspecting assistant commissioner ceased to have power to pass any order and the income-tax officer could impose penalty ..... 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 .....
Tag this Judgment!Court : Rajasthan
Decided on : Jun-03-1991
Reported in : 1992CriLJ810; 1991(1)WLN476; 1991(2)WLN577
..... ) 3 scc 624 : air 1991 sc 1866 wherein it was held that where an expression has been interpreted by courts in a particular manner and subsequently the legislature amends the provisions but retains the expression, same meaning must be given which had been put upon it earlier by the courts. we entirely agree with this proposition but it ..... . a history of the criminal legislation in india would manifestly reveal that so far the code of criminal procedure is concerned both in the 1898 code and 1955 amendment the widest possible powers of revision had been given to the high court under section 435 and 439 of those codes. the high court could examine the propriety ..... aforesaid features clearly reveals that no accused can have any genuine grievance against the fairness of the trial that is meted out to him by the act. if any error of fact or law is committed by the special judge that can be corrected by this court.their lordships went on to observe (para 17):the aforesaid observations, therefore, .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-04-1991
Reported in : 1992(3)WLC661; 1991(1)WLN291
..... view to promote conciliation in, and secure speedy settlement of, disputes relating to marriage and family affairs and for matters connected therewith. before this act came into force, certain amendments were made in the criminal procedure code, 1973 and certain changes were made in the c.p.c. in the year 1976 as regards conciliation and ..... the provisions of article 235 of the constitution as also the provisions of civil courts ordinance read with section 7 of the family courts act, 1984 and the other relevant law on the point came to the conclusion that the family court is a court subordinate to the high court and, therefore, posting of ..... it follows that the state executive may make rules regulating any matter within the legislative conference of the state legislature, without prior legislative authority except where a law is required because the rules so framed would affect a fundamental right. thus, the state govt. has ample power to issue administrative instructions till the rules .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-23-1991
Reported in : 1993ACJ130
..... in certain cases of accident without proof of fault or negligence was inserted in the act of 1939 vide amendment act no. 47 of 1982.2. motor vehicles act, 1939 could not serve the cause of the public and for this reason the motor vehicles act, 1988 has been enacted to serve the cause of the society. thus, the legislation ..... illiterate persons who are living in the village. it was also submitted that the father of the deceased was looking after the interest of his daughter-in-law as well as the mother of the deceased. while taking into consideration the social conditions prevailing in the society and particularly in the districts of bharatpur and sawaimadhopur ..... out of place here to mention that a beneficial legislation should be interpreted and applied for the society. the court should be very liberal in applying the law and interpreting the law for the benefit of the victims of the accident. apart from that, we must not forget that under order 41, rule 33, civil procedure code, appellate .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-25-1991
Reported in : 1991(1)WLN70
..... and not the discretion of the court. the explanation-i added to sub-section (2) of section 167 cr.p.c, which was added by the cr.p.c. (amendment) act,1978, made it clear that the accused shall be detained in custody so long as he does not furnish bail. the question, therefore, which requires consideration, is which is the ..... for bail was moved, which was considered after submission of the charge-sheet. the matter was considered by the division bench of patna high court and after considering the law on the point, the division bench of patna high court observed as under:even in a case where charge-sheet has been submitted beyond the statutory period but if ..... respondents. the view taken by the supreme court in this case, thus, does not help the petitioners; on the contrary, if helps the prosecution and plays down a law that section 167 cr.p.c. has application only at the stage when the investigation is not completed within the prescribed period and has no application when the investigation is .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-08-1991
Reported in : 1992(57)ELT269(Raj)
..... soap-stone powder is different than talc, it is not exempt and is levi able to duty. this jurisdiction vest in the statutory authorities under the act. till june 30, 1988, the central government could amend the said notification no. 23/55-c.e., dated april 29,1955 under rule 8 of the rules excluding soap-stone therefrom. no such gazette ..... by the soapstone manufacturers have been duly considered by the government. this is to clarify that the benefit of notification no. 23-c.e., dated 29-4-1955 as amended can be extended to soapstone, if the conditions specified therein are complied with.'25. the learned counsel for the respondents has placed great reliance on pages 523 and 524 ..... refund of the central excise duty paid to the respondents by the petitioners with interest at the rate of 18% per annum. as the facts are similar and the law involved is the same in these writ petitions, they are being disposed of by this common order. their facts may be summarised thus.2. the petitioner's case is .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-29-1991
Reported in : 1992CriLJ2620; 1991WLN(UC)415
..... prosecutions now flowing from article 21 of the constitution by virtue of precedential mandate is identical in content with the express constitutional guarantee inserted by the sixth amendment in the american constitution;(ii) that once the constitutional guarantee of a speedy trial and the right to a fair, just and reasonable procedure under article ..... violative of his fundamental right under article 21 and he would be entitled to enforce such fundamental right and secure his release. now obviously procedure prescribed by law for depriving a person of his liaberty cannot be 'reasonable, fair or just' unless that procedure ensures a speedy trial for determination of the guilt of ..... the fundamental right to life and liberty guaranteed by article 21 has been infringed is ultimately a question of fairness in the administration of criminal justice even as 'acting fairly' is the essence of the principles of natural justice (in re h.k. 1967 (1) all er 226) and a 'fair and reasonable procedure' .....
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