Court : Rajasthan
Reported in : 1991(2)WLN153
..... hereby exempts the sale of garments and other articles made of khadi cloth, and hand-spun yarns when sold by khadi bhandar certified as such by the all india khadi and village industries board.section 4(2) of the state act reads as under:where the state government is of the opinion that it is necessary or expedient in the public interest so to do, the state government may, by notification in the official gazette (exempt whether prospectively or retrospectively) from tax the (sale or purchase) or any person or class of person on such conditions and on payment of such fee as may be specified in the notification.7. ..... in the instant case the tribunal took the view that the condition for availing exemption granted by 1966 notification is dependant on two conditions, namely, (i) khadi cloth must have been sold by khadi bhandar and (ii) certified as such by the all india khadi and village industries board. ..... the first is that is must have been made of khadi cloth and the second is that it must have been sold by khadi bhandar, which has also to be further certified by the all india khadi & village industries board. ..... the definition of the section, as it stood before amendment and after, was considered by a division bench of the kerala high court in hindustan paper corporation ltd. v. ..... khadi mandir new public park, bikaner is a society registered under the societies registration act, 1957 and is recognised by all india khadi & village commission. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)11VST766(Raj)
..... iv/78-6 dated march 6, 1978 was issued by the state government as a delegate of the parliament under section 8(5) of the central sales tax act, 1956 granting exemption from tax, sales of certain commodities by any dealer, having his place of business in the state, and who holds an exemption certificate without payment of any fees issued to him on the recommendation of the rajasthan khadi and village industries commission constituted under the rajasthan khadi and village industries board act, 1955, in respect of the sale by him from any such place of business in the course of inter-state trade or commerce ..... in sub-section (5) the words 'state government' and the 'state' were substituted for words 'central government' and 'union territory' respectively by section 2 of cst (amendment) act, 1957. ..... this ultimately led to insertion of sub-section (2a) in section 9 retrospectively, with effect from january 5,1957 vide amending act no. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(2)Raj1337
..... holds an exemption certificate without payment of any fee issued to him on the recommendation of the khadi and village and industries commission constituted under the khadi and village industries commission act, 1956 (central act 61 of 1956) or rajasthan khadi and village industries board constituted under the rajasthan khadi and village industries board act, 1955 (rajasthan act 5 of 1955), in respect of the sale by him from any such place of business in the course of inter- state trade or commerce of the goods specified in the list appended hereto:(1) hand-spun and hand woven khadi and yarns made of cotton, wool, silk or any other natural fibres ..... the reference to the 1944 act definitions for purposes of grant of exemption in the 1963 act as enacted originally as well as when the latter was amended in 1967 and the specific reference to the 1957 act when the first schedule to the 1963 act was amended in 1980 are quite significant in this context. ..... we may refer to the decision of the supreme court in the case of state of kerala v. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(3)Raj1755; 2002(5)WLN269
..... engaged in discharge of sovereign functions of the state concerning employment thereunder is a industry within the meaning of section 2(j) of the industrial disputes act and all employees conforming to the norms of workmen within the meaning of the act are entitled to the benefits emanating from the said enactment which has been enacted by the parliament in respect of the filed covered by entries 22, 23 or 24 of the concurrent list iii of the schedule vii of the constitution which provides for trade unions, industrial and labour disputes (entry 22), social security and social insurance (entry 23) employment and unemployment, welfare of labour including conditions ..... . section 25-j of the industrial disputes act, 1957 gives an overriding effect to provisions relating to retrenchment contained in chapter v-a and v-b of i.d ..... on a reference by a two judges bench to a larger bench for considering the question of making a reference to larger bench of supreme court of making a reference to larger bench of supreme court to reconsider the decision in bangalore water supply's case, the court said in coir board ernakulam kerala state and anr. v. ..... . or village administration .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2005(1)Raj389
..... for protection of environment the notifications dated 27.1.1994 and .5.1992 issued by the central government in exercise of its powers under section 3 of the environmental protection act 1986 read with rule 5 of the rules framed thereunder are being violated by the persons operating the mines in the state.grievance of the petitioners:as already pointed out, the petition has been filed to highlight the serious and environmental degradation being caused by excessive mining activity and industrial operations and indiscriminate felling of trees.4. ..... that apart the mine owners shall secure a certifi- cate from the forest department certifying the extent and nature of the plantation which is required to be undertaken;(10) the mine owners shall not be allowed to increase their produc- tion without receiving the permission from the ministry of environ- ment and consent from the rajasthan pollution control board.with these observations, all the writ petitions and misc. ..... section 13 of the mines and minerals (development and regulation) act, 1957 (mmdr act) and the rules made thereunder deal interalia with the aspect for grant of mining lease and not with commencement of the mining operation. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(2)WLC391; 2002(5)WLN136
..... area vesting in a local authority or land reserved and set apart for special purposes under section 92, and includes benefits to arise out of such land and things attached to the earth or permanently fastened to anything attached to the earth;b) 'abadi' or 'abadi area' or 'abadi land' means the populated area of a village, town or city and includes the site of such village, town or city, land reserved and set apart under section 92 for the development of abadi therein and land held therein for building purposes whether a building ..... 54 of village dostpura, it is the case of the respondents in the reply that a complaint (ann.r4) was filed by the defence authority kota alleging encroachment upon this piece of land by the ex-ruler and thereupon the estate officer initiated proceedings (ann.r.5) under the public premises (eviction of unauthorised occupants) act, 1971 (for short the public premises act) wherein on 6.9.97 an undertaking had been given on behalf of the petitioner inasmuch as he in his application dated 5.3.97 (ann.r6) to the collector admitted that area occupied by mayur petrol pump was 2.4 bighas = 1 acre.12. ..... state of rajasthan (1) by this court, where a particular revenue village having been declared into an 'urban area', the land revenue act will cease to have any application and value.21. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1984Raj55; 1983()WLN117
..... i have given, in details, the re'sume' of the entries in order to ascertain and assess what was the relevant record during the relevant years, it is abvious that irrespective of the reasons, whatever they may be, the muncipal board, bhawani mandi, had been continuing to be entered in these entries and the resumption of the mafidar or the jagirdar was effected by the act of rajasthan zamindari and bisvedari abolition act, 1959.36. ..... the discussions regarding the implications of the above decision in surajmal's case (supra) made in panne singh's case (supra) are as under :'as rightly pointed out by the division bench this case arose in a criminal revision where the question of the possession over the land in dispute was examined by the learned judge of the high court wherein he has pointed out that, khasra girdawari is the foundation of the record of rights as laid down in rule 335, sub-rule (b) of the rajasthan land revenue (land records) rules, 1957. ..... section 120 prescribes, the register of villages to be prepared by the land records officer, which should contain a list of all villages in the area under survey and record operations. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1975Raj182; 1977CriLJ169; 1974(7)WLN392; 1974(7)WLN577
..... two preliminary objections have been raised on behalf of the respondent, namely, (i) that there is no enforceable legal right in the petitioner to move this court under article 226 of the constitution of india; (ii) that the petitioner did not avail the alternative remedy of revision against the impugned orders of the government under section 30 of the mines and minerals (regulation and development) act, 1957 (lxvii of 1957).7. ..... state of kerala, (1974) 1 scc 66 = (air 1974 sc 175) are clearly distinguishable ,as in all those cases either the definite criteria or objective tests or the existence of circumstances or preconditions necessary for the exercise of the powers by the statutory body were indicated in the relevant provisions which were under consideration. ..... company law board, air 1967 s'c 295; rohtas industries ltd. v. s. d. ..... the facts giving rise to this writ petition briefly stated are as follows :--an area of ten square miles in village mandla in tahsil sojat which is substantially covered by the impugned order sanctioning lease was previously held by messrs. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1980)15CTR(Raj)180; [1981]127ITR308(Raj)
..... received, the petitioner filed the writ application on may 6, 1978, challenging the notice for a reopening of the assessment on the ground that the petitioner had made true and full disclosure of all material facts and the wto, after full consideration of the case, accepted the approved valuer's report and the certificate about the valuation of the jaipur property and no conditions precedent for the exercise of jurisdiction under section 17 of the act existed nor there was an iota of material on which the wto could come to the belief that the wealth of the petitioner-assessee ..... nawab sir mir osman ali khan bahadur : [1969]72itr376(sc) and it was observed as under (headnote):'the opinion of the central board of revenue regarding the correct valuation of securities for purposes of estate duty, expressed in an appeal preferred by the accountable person, is 'information' within the meaning of section 59 of the estate duty act, 1953, as amended by the estate duty (amendment) act of 1958, on the basis of which the controller can entertain a reasonable belief that property assessed to estate duty has been under-valued ..... 8,660, the audit report pointed out the same and it was used as information under section 17(1)(b) and the reopening was upheld by the kerala high court. ..... act, 1957, by another single judgment following the law enunciated on the question of reopening of assessments in the former judgment as all the cases pertained to the same question of ..... in alias cycle industries ltd. v .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)45CTR(Raj)251; [1986]159ITR41(Raj)
..... cit [1944] 12 itr 482 held that the object of development of village industries of hand-spinning and hand-weaving, namely, manufacture of khaddar, to help and open khaddar stores and to establish a khaddar service were primarily objects for providing relief to the poor and the purpose was one of general public utility. ..... andhra chamber of commerce : [1965]55itr722(sc) that as the trustees have the full discretion to spend the trust fund for any one of the objects of the trust, they could spend the entire funds only for one object to the exclusion of the others and within the framework of the trust deed, the trustees may spend the entire funds of the trust for the aid of the members of the settlor's family and, hence, the exemption under section 4(3)(i) of the act of 1922 was not available to the assessee-trust. ..... this reference has been made under section 27(1) of the wealth-tax act, 1957, by the income-tax appellate tribunal, jaipur bench, jaipur, by its order dated august 22, 1972, referring the following question of law arising out of its order dated january 29, 1972, to this court for its opinion :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the net wealth of m/s. .....
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