Court : Rajasthan
Reported in : (1988)68CTR(Raj)237; [1988]169ITR255(Raj)
..... accepted the contention that the inspecting assistant commissioner had no jurisdiction to impose the penalty by order dated january 17, 1977, after the amendment by which sub-section (2) of section 274 of the act had been deleted with effect from april 1, 1976. hence, this reference at the instance of the revenue.4. we have already held ..... an addition therein of rs. 36,000 as ' income from undisclosed sources'. the income-tax officer also initiated penalty proceedings under section 271(1)(c) of the act and referred the matter to the inspecting assistant commissioner in view of the fact that the penalty leviable exceeded the jurisdiction of the income-tax officer. the inspecting assistant ..... 1. this reference under section 256(1) of the income-tax act, 1961, is at the instance of the revenue to decide the following question of law:' whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the inspecting assistant commissioner had no jurisdiction 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 : RLW2008(1)Raj253
..... is no longer present in section 13(1)(ia). decree of divorce could not be sought on the ground of cruelty prior to 1976. it was after the hindu marriage laws (amendment) act 1976 came to be enacted that the cruelty was made a ground for divorce. cruelty mentioned in clause (ia) is now a ground for divorce as well as for judicial ..... (brother in law) of her sister. on january 10, 1995 she insisted to meet toni and when sanjay did not allow her to do so ..... decree has been assailed by sanjay in appeal no. 2353/2003. since the questions of law and fact involve in these appeals are identical, we proceed to decide them by a common judgment.3. the averments made by sanjay in the petition under section 13 of the act are as under:(i) aradhana had an affair with one toni, who was devar .....
Tag this Judgment!Court : Rajasthan
Reported in : [1988]170ITR503(Raj)
..... that on the death of one of the partners of the firm, it stood dissolved by operation of law, according to section 42 of the indian partnership act and, therefore, it was a case of succession governed by section 188 of the act and not of a mere change in the constitution of the firm governed by section 187. this view ..... 1. this reference under section 256(1) of the income-tax act, 1961, is at the instance of the revenue for answering the following question of law, namely:'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that as soon as shri indramal, partner, died on november 5, 1976, the assessee-firm ..... was automatically dissolved meaning thereby that it was a case of succession and not a change in constitution and that section 187 of the income-tax act, 1961, does not govern cases of this type .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1997Raj209; 1997(1)WLC292
..... executing court dispose of the objection application filed under section 47 of the code of civil procedure summarily? this short question arises for consideration in this revision.2. by the amendment act of 1976, reference to section 47 has been omitted from the definition of 'decree' in section 2(2) and a determination of any question within section 47 would not now ..... amount to a decree and would not be appealable as a decree. since sub-section (2) of section 47 is deleted by the amendment act of 1976 with effect from 1-2-1977, the court is no longer bound to treat an application under section 47 raising objection to the executing of the decree, as .....
Tag this Judgment!Court : Rajasthan
Reported in : 1992CriLJ3637
..... smt. maya had committed suicide or that the appellant had abetted her to commit suicide. section 304b relating to dowry death has been inserted in ipc by the dowry prohibition (amendment) act, 1986 with a view to combating the increasing menace of dowry death. section 304b, ipc has no retrospective effect. therefore, when the alleged incident took place on 1-7-1979 ..... sister of the deceased has also deposed likewise and stated that maya had never told her that she would commit suicide on account of ill-treatment of her mother-in-law, appellant smt. vidhya. binjraj singh (p.w. 13) a.s.i., who conducted the enquiry under section 174, cr. p.c. has clearly stated that it was not a case ..... months' r.i.2. briefly, the relevant facts are that on 1-7-1979, on the written report of chananamal (p.w. 15) alleging the death of his daughter-in-law, smt. maya, due to drowning in the water tank vkadk an enquiry under section 174, cr. p.c. was initiated by the sho, barmer. it may be mentioned here that .....
Tag this Judgment!Court : Rajasthan
Reported in : 1979WLN719
..... it just so to do having regard to the circumstances of the case it may pus a decree for judicial separation. it is true that by the marriage laws amendment act, 1976, divorce has been liberalised and certain anamolies removed and gaps filled in and courts too appear to have become liberal in granting relief of divorce considering that ..... entitled to a decree of divorce this aspect of the case was not considered by the learned district judge in the alternative shri mardia also submitted that by the marriage laws (amendment) act, 1976, section 13a was introduced, which empowers the court, if it considers it just, in the circumstance of the case, to pass a decree for judicial separation ..... is irretrievably, broken. i have not been referred to any case on the point, though i have been referred to the statement of objects and reasons to the marriage laws (amendment) bill and i have also been referred to the notes on clause (8). it is stated in clause (8) that a new section 13a, is proposed to .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)16VST387(Raj)
..... on its products brought within the municipal limits of belgaum even for the purpose of sale within the municipal limits of belgaum even prior to this amendment. after the amendment, it has paid octroi in respect of its products brought within the municipal limits for sale also but raised a dispute that tax could not ..... big private concerns. borough municipality was governed by the bombay municipal boroughs act, 1925, which was an enactment brought into force even before the commencement of government of india act, 1935, replacing the borough act of 1911. under the bombay municipal boroughs act, 1925, before its amendment from may 5, 1954, under section 73(1)(iv), it was ..... the constitution held that law imposing such tax must comply with provisions of article 304(b). since the tax has been imposed by the assam legislative assembly without receiving the approval of the president, the act was held to be invalid. the court said:the purpose and object of the assam taxation (on goods carried by .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)
..... union : (1996)illj833sc .31. the 'tax', 'duty', 'cess' or 'fee' constituting a class denotes to various kinds of imposts by state in its sovereign power of taxation to raise revenue for the state. within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. this power ..... 'duty', 'cess' or 'fee' as a group of its specie belong viz. compulsory exaction in the exercise of state's power of taxation where levy and collection is duly authorised by law as distinct from amount chargeable on principle as consideration payable under contract.30. the principle of statutory interpretation is well known and well settled that when ..... payable by the assessee by way of tax or duty under any law for the time being in force shall be allowed only in computing the income of the previous year in which such sum is actually paid by the assessee. by an amendment by the finance act, 1988, sums payable towards cess and fee were also included .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]131STC176(Raj); 2003(1)WLN281
..... ., unamended sub-section (4) of section 25 of the act would apply. moreover, the amending act affects the substantive right of the appellant, therefore, it would have prospective operation.'56. the distinction between the sovereign power of the original legislature to enact laws with retrospective date effecting substantive rights and the restricted rights of ..... , the principle enunciated by the apex court in twyford tea co. ltd. v. state of kerala (1969) 1 scc 633 deserves to be noticed.'taxation law is not an exception to this doctrine...................... but in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of ..... be reasonably interpreted. no interpretation should be adopted which tends to defeat the very purpose of the law. even a taxation law must be reasonably construed and the same principle applies to a notification issued under the taxation statute. with these precincts, the court held that since it was a case of correction of .....
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