Court : Rajasthan
Reported in : (1996)131CTR(Raj)256
..... 148 was to be issued after the expiry of four years from the end of the assessment year, the sanction of the cit was necessary, while after the expiry of eight years from the end of the assessment year, the sanction of the board was necessary.7.10 for the same reasons as discussed in para 7.7 ante, the amending act, 1987, has substituted a new ..... reason to believe that income had escaped assessment for the relevant assessment year.since under the new scheme of assessment (refer to para 5.1 of these explanatory notes), introduced by the amending act, 1987, returns filed will now be accepted as such and passing of assessment orders will not be necessary, if follows that in the majority of cases there would not be any application of mind by the assessing officer (ao) after the returns are filed, unless the case is picked up for scrutiny and a regular ..... state of kerala : [1966]60itr262(sc) has also been relied wherein it was considered by the apex court that it is well settled that the it act as it stands amended on the first day of april of any financial year must apply to the assessment of that ..... a change in the procedure may be by way of limitation or otherwise does not effect the vested right and as such i am of the opinion that the ito was competent to invoke the provisions after 1st april, 1989 in accordance with the amended law, in respect of previous year which have not become time barred ..... cit : [1957]32itr289(patna) the patna high court observed as under :'in a proceeding under .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)121CTR(Raj)255; [1995]213ITR443(Raj)
..... rastogi, expired during the pendency of the writ petition on april 16, 1992, and an application for substitution of his legal heirs was filed on june 24, 1992, under order 22, rule 4 civil procedure code, by the petitioner and shri j. s. ..... capable of being made certain and was void as per section 29 of the indian contract act, the appropriate authority had found that the agreement to sell was a contingent contract depending upon the orders of the competent authority under the urban land ceiling act and thus the appropriate authority took objections with regard to the legality of the transaction, which had nothing to do with violation of any of the provisions of the income-tax act and therefore, the supreme court agreed that two alternatives were open under ..... 10 lakhs as prescribed under rule 48k of the income-tax rules, 1962, as inserted by the income-tax (seventh amendment) rules, 1986. ..... 4 shall hand over the original gift deed dated november 2, 1957, to the humble petitioner at the time of registration of the sale deed and any claim by any other person shall be non set in law. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1988(1)WLN179
..... it was observed by chandra chud, j, that in the exercise of the wholesome power contained in section 561a of the old criminal procedure code, the high court is entitled to quash proceeding if it comes to the conclusion that allowing the proceedings to continue would be an abuse of the process of the court or that the ends of justice required that the proceedings are to be quashed. ..... , concluded that the constitutional right of the accused to a speedy and public trial in all criminal prosecutions now flowing under article 21 of the constitution by virtue of precendential mandate is indentical in complaint with the expression constitutional guarantee inserted by the 6th amendment in the american constitution. ..... kapil deo sukla came before the supreme court against conviction and his conviction was set aside by the supreme court on 14th october, 1957 on the ground that most of jurors did not understand english language. ..... his lordships observed:the saving of the high court's inherent powers, both in civil and criminal matters, is designed to achieve a salutary public purpose which is that a court proceeding ought not to be permitted to degenerate into a weapon of harassment or prosecution. ..... no specific act was attributed to rest of the ten persons named in the fir. ..... the chief presidency magistrate on the first complaint had judicially applied his mind to the material before him, and it could not be said that he had acted erroneously. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(1)Raj565; 2005(1)WLC1
..... such persons shall be allowed three chances to pass the said test:provided that if a person cannot pass the said test in three chances, he shall be liable to be removed from the service:-(i) by giving him one month's notice if he has served temporary in connection with the affairs of the state for less than three years; and(ii) by following procedure as laid down in the rajasthan civil services (classification, control and appeal) rules, 1958, if he has served for more than three years. ..... consequent upon revision of pay scale of the state government employees from 1.9.1996 under rajasthan civil services (revised pay scales) rules, 1998, the matter has been considered and in supersession of all orders issued in this regard in the past, the governor has been pleased to order that the government servants of the categories mentioned hereunder and who are drawing pay in the pay scales prescribed under the rajasthan civil services (revised pay scales) rules, 1998 may be granted selection grades ..... subsequently, they even qualified the proficiency-test in accordance with rule 25(5) of the rajasthan subordinate offices ministerial staff rules, 1957, as amended by notification dated may 13, 1981. ..... state of kerala and anr. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(4)Raj2865; 2004(2)WLC436
..... that being so, rules pertaining to the service conditions of patwaris, if any, made by the governor under proviso to article 309 ceased to operate from the date of commencement of the rajasthan land revenue act, 1956 (for short 'the act of 1956' hereinafter) and rajasthan land revenue (land records) rules, 1957 (in short, 'the rules of 1957' hereinafter) because under the rules of 1957 a separate procedure for taking disciplinary action was provided for the post of patwari. ..... under the rules of 1957, there is no such provision for appointment of the inquiry officer and the collector has been given the authorisation to hold the inquiry himself and the inquiry was required to be conducted under rules 14 and 15 of the rules of 1957 because the cca rules were made applicable by amendment dated 13.9.1985.26. ..... these rules were published on 7.5.1959 with the following title and preamble:in exercise of the powers conferred by the proviso to article 309 of the constitution of india, the governor of rajasthan makes the following rules governing the classification and control of and the appeal preferable by the members of the rajasthan civil services.1. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1994)IILLJ770Raj
..... the act'procedure for retrenchment: where any workman in an industrial establishment, who is a citizen of india, is to be retrenched and he belongs to a particular category of workman in that establishment, in the absence of any agreement between the employer and the workman in this behalf, the employer shall ordinarily retrench the workman who was the last person to be employed in that category, unless for reasons to be recorded the employer ..... it further held that before workman can claim benefit of sections 25g and 25h he must be covered by the scope of the term retrenchment under section 2(oo) as amended and also that sections 25b, 25f, 25g and 25h are all interlinked and, therefore, unless a person has worked for 240 days continuously in ..... through this judgment and with great respect i must observe that the division bench of the kerala high court has not correctly appreciated the principle of law laid down in punjab land development and ..... 1957 rules re-employment of retrenched workmen: (1) at least ten days before the date on which vacancies are to be filled, the employer shall arrange for the display on a notice board in a conspicuous place in the premises of the industrial establishment details of those vacancies and shall also give intimation of those vacancies by registered post to every one of all the retrenched workmen eligible to be considered therefor, to the address given by him at the time of retrenchment or at any time thereafter: provided that where the number ..... civil .....
Tag this Judgment!Court : Rajasthan
Reported in : II(1992)ACC600; 1992ACJ843; AIR1992Raj61; 1992(1)WLC356; 1991WLN(UC)351
..... is also liable to pay compensation in accordance with the right on the principle of fault, the person so liable shall pay the first-mentioned compensation and-- (a) if the amount of the first mentioned compensation is less than the amount of the second mentioned compensation, he shall be liable to pay (in addition to the first mentioned compensation) only so much of the second mentioned compensation as is equal to the amount by which it exceeds the first-mentioned compensation; (b) if the amount of the first mentioned compensation is equal to more than the amount of the second mentioned compensation, he shall not be liable ..... , air 1966 sc 1953 as under at page 1957 :-- 'it could be said that even then the first sub-section would not have a retrospective operation but would only apply prospectively to a banking company being wound up on a petition presented before the act. ..... moreover, both the cases were dealing with a situation where the amendment in law has created altogether a new right whereas the case in hand is not a case of creation of newright for awarding compensation on 'no fault principle'. ..... this conclusion finds support from a recent decision of kerala high court in united india insurance co. ..... 25000/- is only a procedural matter. ..... the payment of no fault compensation is regarding procedure, which an accident claims tribunal has to follow. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1997]226ITR561(Raj)
..... boats or trailers) even though subject to occupancy b : a portion of a house occupied as a separate dwelling : apartment, tenement--used only in some legal statutes 2 : the act or practice of making, erecting, or establishing ; specif : the art or business of assembling materials into a structure-sometimes distinguished from architecture and construction as involving relatively simple artistic and engineering problems 3 : archaic : a flock of rooks : rookery'.37. ..... act had the occasion to consider whether the cinema theatre equipped with projector and sound equipment is a 'building' and the lessee of such a building is a tenant liable to be evicted only under the provisions of the act and not by a civil ..... 1957 sc 309, was relied upon wherein the apex court observed that (page 311) :' the definition of 'premises' set out above is in very wide terms and includes not only gardens, grounds and out-houses, if any, appertaining to a building or part of a building, but also furniture supplied by the landlord for the tenants' use and any fittings affixed to the building thusindicating that the ..... the amendment of section 32(1)(v) has only clarified the legislative intent that the building of hotel is a building, though by amendment ..... wherein the full bench of the kerala high court expressed a similar view that lease of a cinema theatre including furniture, fittings, electrical installations, machinery and equipment came within the ambit of the ..... the decision of the kerala high court in the .....
Tag this Judgment!Court : Rajasthan
Reported in : 1990WLN(UC)278
..... according to the respondents, rule 21 of 1957 rules had become redundant after the amendment dated 3.2.1976.5. ..... the petitioners submitted that as per the scheme of rules 19, 20, 21 and 24 of the rajasthan subordinate offices ministerial staff rules, 1957 the candidates were entitled to be given option for more than one district for the purpose of appointment and the commission had committed a serious error in restricting the choice of the candidates to only one district.4. ..... in our view, having found that the commission had acted arbitrarily in making selection by denying options of atleast 2 districts to the candidates, which has resulted in appointment of candidates securing lower merit as against the candidates having higher merit, the learned single judge ought not to have given a direction limiting the right of fresh consideration to the petitioner by giving them choice of two districts. ..... such a direction was against the statutory provisions and reuslted in violation of the procedure prescribed by law and aimed to negation of the rule of law and therefore, also violated article 21 of the constitution. ..... on this aspect of the matter, the supreme court upheld the decision of the high court of kerala. ..... state of haryana (1984) 4 scc 268) and the judgment of this court in db civil special appeal no. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1993WLN(UC)418
..... but if the initial appointment is not made by following the procedure laid down by the rules and the appointee continues in the post uninterruptedly till the regularisation of his service in accordance with the rules, the period of officiating service will be counted.46. ..... 1 was passed by this court in petitioner's earlier writ petition, the amendment in the rules of 1969 annex. ..... 2), his case was not covered by the provisions of rajasthan subordinate services (recruitment & other service conditions) rules, 1960 (briefly, 'the rules, 1960', because as per rule 4(e) of the said rules, the post of supervisor (state tubewell) was neither specified nor added in schedule ii of the rajasthan civil services (c.c. ..... 1988(2) 616, the petitioner was appointed after due process of selection under the rajasthan subordinate offices ministerial staff rules, 1957, but was appointed temporarily. ..... the archaic rule of confirmation, still in force, gives a scope to the executive authority to act arbitrarily or malafide giving rise to unnecessary litigation. .....
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