Court : Rajasthan
Reported in : 2001(2)WLN279
..... datta-traya nagesh deodher (12), while interpreting the provision under the bombay provincial municipal corporation act, 1949, observed as under:-'the benefit of this section would be available to the corporation only if it was held that this deduction of ten per cent, was 'an act done or purported to be done in pursuance or execution or intended execution of this act. ..... thus, in a given case if permits had been granted over and above the ceiling fixed by the inter-state agreement and have been countersigned by the other state the said permits cannot be held to have been granted/countersigned under the act and the authority has to deal with the same in accordance with law.(18). ..... dave, learned counsel for the respondents has raised the issue that in many cases prior to the said judgments in ashawani kumar and zamindara motor transport co-operative societies (supra) permits had been granted over and above the ceiling fixed by the reciprocal agreement and had been countersigned by the other state and even now the vehicles plying on the route may be over and above the ceiling fixed by the reciprocal agreement. ..... if the institutions perform dedicated and sincere service with the highest morality it would not only up-lift many but bring back even a limping society to its normalcy.'(14). .....
Tag this Judgment!Court : Rajasthan
Reported in : (2009)11VatReporter133; (2009)26VST333(Raj)
..... glasses we must look at the act as a whole and discover what each section, each clause, each phrase and each word is meant and designed to say as to fit into the scheme of the entire act.in the interpretation and application of statutes, reed dickerson, at p.135 discussed the subject while dealing with the importance of context of the statute in the following terms:.the essence of the language is to reflect, express, and perhaps even affect the conceptual matrix of established ideas and values that identifies the culture to which it belongs ..... commissioner of income tax, bombay city-ill, bombay : [1992]196itr188(sc) , while dealing with a case under section 80-j of the income tax act, 1961 available to the new industrial undertakings, however not to such new industrial unit which were formed by transfer of building, machinery or plant previously used in any other business, the hon'ble supreme court in para 5 observed as under:the section, read as a whole, was a provision, directed towards encouraging industrialisation by permitting an assessee setting up a new undertaking to claim benefit ..... when the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction....12. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1974WLN367
..... clause 8 of the licence insisted that the licensee would lift each month the proportionate quota for the month fixed for his vend or deposit still-head duty realisable thereupon and in the event of any deficiency in the amount of still-head duty realisable from the lifting of the full proportionate quota due to the short lifting of the quota by the licensee the deficiency may be realised from the amount of security deposit by him at the time of the grant of the licence. ..... the decision of the bombay high court : air1951bom210 was set aside in appeal by the supreme court in the state of bombay and anr. v. p.n. ..... motor spirit act air 1939 fc 1 is that it is a tax on the articles produced or manufactured in the taxing country and intended for home consumption. ..... laid down in 33 bombay 644:that doctrine, as i understand it, is that amendment should be refused only where the other party cannot be placed in the same position as if the pleading had been originally correct, but the amendment would cause him an injury which could not be compensated in costs. ..... state of bombay : air1951bom210 and om prakash dhri and ors. v. .....
Tag this Judgment!Court : Rajasthan
Reported in : II(1985)ACC1; AIR1986Raj101; [1986]59CompCas714(Raj); 1985(2)WLN240
..... 9, 1984, has referred all the above appeals to a larger bench for authoritative decision on the question of liability of the insurance company under sections 95 and 96 of the motor vehicles act, 1939 (hereinafter called 'the act') in respect of the death or injury caused to persons who travelled in the goods vehicle with the goods or without goods or either in contract of service of the owner of the vehicle or otherwise.2. ..... adhia and company, air 1984 bom 1 a division bench of the bombay high court held as under : --'we are of the view that the better view as between the two sets of authorities is the one to which we have arrived upon the analysis of the statutory provisions. ..... to (a) persons other than those who were carried for hire or reward at the time of occurrence of event which gives rise to the claim against the insurer and (b) passengers other than those who were bona fide employees of the owner or hirer of the vehicle not exceeding six in number, carried in pursuance of or by reason of a contract of employment, consequently, where free lifts are given by the drivers of goods vehicle or public service vehicle and if an event occurs which gives rise to a claim against .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(4)WLC591
..... section 3 providing for incidence of tax stated that there shall levied and collected a tax on the purchase value of a motor vehicle, on entry of which is effected into a local area for use or sale therein and which is liable for registration in the state under the motor vehicles act, 1939. ..... the obligation to remit the excise duty is independent of the sale/purchase of liquor; it is payable on or before the specified dates every month; it is in addition to the monthly installment payable under rule 6; its remittance is not lied up to the purchase of mgq except to the extent that the licensee has to pay the prescribed installment of excise duty prior to the lifting of the liquor. ..... for coming to this conclusion, the court relied on the decision in state of bombay v. ..... excise officer or assistant excise officer, who shall issue the permit in quadruplicate, sanctioning the import by the applicant of indian made foreign liquor of the kind and quantity specified in the permit for the purpose mentioned in the permit, one copy of the permit shall be given to the applicant, the second copy shall be sent to the appropriate excise officer of the state of export, the third shall be sent to the excise inspector of the circle and the forth copy shall be retained by the district excise officer or assistant excise officer, for record .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(1)WLC538; 2001(1)WLN461
..... to sum-up the cases, the respondents, in their reply, have clarified the position that the vacancies of shiksha sahayogis have been advertised in the local news-appear having a wide circulation; the condition of being local resident for having preference has been removed by issuing corrigendum in the news- paper and making appointment only of female candidates may be to up-lift the education of the local girls and to remove the apprehension of their orthodox parents as they are not willing to send their daughters in the school unless there ..... in the instant cases, as the discrimination is not on the ground of sex only but also to fulfil the objective that the girls may also attend the schools and for up-lifting their education, the government has framed the scheme to have one female teacher in every school so that their parents may not have an apprehension in sending them to the school. ..... are not governed by any statutory rules, it is a project to attract the children towards basic education and in order to remove the apprehensions in the mind of orthodox parents in the rural areas as they did not send their daughters to the institutions unless there is a female teacher, such a course is necessary. ..... (24) has no application in the instant case for the reason that it was a case of filling up the vacancy under the rajasthan panchayat samities and zila parishad act and rules. ..... state of bombay (25); javed niyaz beg and anr. v. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1993Raj117; 1993CriLJ1458; (1993)IILLJ1124Raj
..... after the above discussions, i have no hesitation in following the view taken up by the bombay high court in gateway auto services (supra) and hereby hold that the service station, run by the petitioner for 'cleaning', 'washing' and 'oiling' of the vehicle is a 'manufacturing process' within the definition of section 2(k) of the act and if the requisite number of workers are employed, then, the premises is a factory within the definition of section 2(m) of the act. ..... therefore, on this score i do not agree with the view taken by the bombay high court in gateway auto service's case (supra) and i endorse the view taken by the punjab and haryana high court in bhag singh's case (supra).16. ..... according to him, simply because petrol or diesel is lifted through a pump from the storing tank for the purpose of delivery to the customers, such activity should not be included in the definition of 'manufacturing process' as given under section 2(k) of the act.on the other hand, the learned public prosecutor contended that the above definition of 'manufacturing process' is a comprehensive one and covers a wide range. ..... 'the fact that pump is installed on the petrol tank and with the aid of the power the petrol is lifted and poured into the tanks of the vehicles, this activity undoubtedly is an activity covered by the definition of the words 'manufacturing process'. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLN388
..... that the veil of corporate entity could be lifted to pay regard to the economic realities behind the legal facade, for example, where the corporate entity was used for tax evasion or to circumvent tax- obligation(emphasis is mine).it was then observed:on a proper interpretation of the definition of 'related person' in sub-section (4) of section 4, the words 'a relative and a distributor of the assessee' do not refer to any distributor but they are limited only to a distributor who is a relative of the assessee within the meaning of the companies act, 1956 ..... in clause (hi) of this proviso, the price or the maximum price, as the case maybe, so fixed, shall in relation to the goods so sold, be deemed to be the normal price thereof; (hi) where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through such related person shall be deemed to be the price at which they are ordinarily sold by the related person in the course of wholesale trade at the time of removal, to dealers (not ..... annie besant road, bombay as the company had no net work for sale of its products. ..... mornes road, worli, bombay and m/s anglomad pvt. ..... bombay tyre international ltd. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)179CTR(Raj)432; [2003]260ITR41(Raj)
..... the learned single judge has found the controversy involved in the instant writ petition covered by the decision of the bombay high court reported in lift insurance corporation class i officers (bombay) association v. ..... it has further been stated that the life insurance corporation would now be in a position to append a certificate in the salary certificate to the effect that the additional conveyance allowance granted to the concerned development officer, was granted specifically the meet the expenses wholly, necessarily and exclusively for the performance of the duties of the office and had been actually incurred for that purpose.it has been decided that the exemption under section 10(14) of the income-tax act, 1961, in respect of the said additional conveyance allowance should ..... an application under section 256(1) of the act for making a reference to this court for opinion on the following questions :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law in cancelling the demands raised under sections 201(1) and 201(1a) of the act?whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law in holding that the principal officer (ddo) was justified in not deducting tax at source from conveyance allowance and .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC113(Raj); 2000(2)WLN384
..... of the powers conferred by section 7(2b), rajasthan sales tax act, 1954, the state government notified the 'sales tax deferment scheme' which, inter alia, provided the benefit of deferment of the payment of tax on sales made by the industrial units within the state of the goods manufactured by them within the state by linking the benefit with the fixed capital investment in the manner and to the extent and for the period as specified in the said ..... and being potentially viable is taken up by a central or state level financial institution or a bank, under a programme of rehabilitation ; or(ii) an industrial unit which is declared sick during the operative period of this scheme by the board for industrial and financial reconstruction under the provisions of the sick industrial companies (special provisions) act, 1985 and which is taken up by a central or state level financial institution or a bank under a programme of rehabilitation ; or(iii) a closed industrial unit which is taken ..... when the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider ..... bombay air 1959 sc 356 :'words are generally used in the same sense throughout in a statute unless there is something repugnant in the ..... stated in bombay chemical p. .....
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