Court : Rajasthan
Reported in : 1987(1)WLN153
..... court has contended that in view of the supreme court judgment in tulsi ram case (supra) section 13(2) of the act and at least a part of it, that a copy of the report of the result of the analysis that the article of food is adulterated must be furnished to the accused petitioner by the local (health) authority is mandatory and in case a copy is not so furnished, it will be denial to the accused of his right to apply under sub-section (2) of section 13 of the act to get the sample of the article of food kept by the local (health) authority, analysed by the central food laboratory. ..... prior to april 1, 1976 under section 13(2) of the act, as it then stood before its substitution as stated earlier, as right was given to the accused to apply to the court to send the sample with him or with the food inspector to the director, central food laboratory for analysis, the report of the director was to supersede the report of the public analyst. ..... the case is post april, 1976 case and as such the provisions of the act as amended by act no. ..... april, 1, 1976 and similarly other changes were also made to the act including in section 16 of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... with utmost respect, we are unable to agree with the conclusion reached by the kerala high court in interpreting the expression 'manufacture' or 'produce' by referring to the dictionary meaning of the word 'process' and by ignoring the ratio of the supreme court decision in chowgule's case (supra) distinguishing 'manufacture' ..... the court further held that in processing the raw pineapple into slices by pealing off its kernel, the fruit was not consumed as was the requirement of the kerala act ..... packers (supra), the supreme court was considering the expression 'manufacture' used in the kerala general sales-tax act, 1963. ..... this clearly goes to show that accepting the general principle and the meaning of 'manufacture' in the specific case of central excise act with its amending provision having retrospective effect, the court came to the conclusion that even under the unamended provision, the view taken in the empire industries' case (supra) did ..... was more concerned with consumption of an article in manufacture of goods and finding that the fruit after it is cleared from its skin, sliced and put in preservatives does not result in consumption of the fruit so as to fall within the purview of kerala general sales-tax act with which the apex court was dealing. ..... the ratio of decision is primarily in the context of provision of kerala act which required consumption of fruit in the process before it could be ..... considering the meaning of term 'produce' used in kerala general sales-tax act, 1963 .....
Tag this Judgment!Court : Rajasthan
Reported in : (1991)91CTR(Raj)49; [1991]191ITR494(Raj)
..... on these facts and circumstances of the case, the tribunal referred the following question for opinion to this court under section 256 of the income-tax act, 1961 : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the central government subsidy is not deductible from the money cost to the assessee of its plant and machinery while computing the actual cost thereof under section 43 of the income-tax act, 1961, for purposes of allowing depreciation ?' ..... was observed as under (headnote) :'a perusal of the central subsidy scheme, 1971, as well as the andhra pradesh state incentive scheme, 1976, shows that the financial incentives granted by the central government as well as the state government are basically directed to encourage and induce entrepreneurs to move to backward areas and establish industries there so that the region may develop in promoting the welfare of the people living in that region. ..... therefore, the andhra pradesh, madhya pradesh, karnataka, gujarat and kerala high courts have taken the view that such subsidy shall not be deducted in computing the actual cost of the assets for the purpose of calculating the depreciation allowance admissible to the assessee ..... similarly, the kerala high court in cit ..... they have also followed the decision of the karnataka and kerala high courts in diamond ..... we are in respectful agreement with the views expressed by the andhra pradesh, gujarat, karnataka and kerala high courts.40. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1990WLN(UC)366
..... the contention of the assessee was that the subsidy was not given by the central government to meet out the cost of assets directly or indirectly within the meaning of section 43(1) of the income- tax act, 1961 (referred to hereinafter as 'the act') and, therefore, for allowing the depreciation, these two amounts of subsidy should not be deducted from the cost of the assets. ..... it was observed as under:a persual of the central subsidy scheme, 1971, as well as the andhra pradash state incentive scheme, 1976, shows that the financial incentive granted by the central government as well as the state government are basically directly to encourage and induce entrepreneurs to move to backward areas and establish industries there so that the region may develop in promoting the welfare of the people living in that region. ..... therefore, the andhra pradesh, madhya pradesh, karnataka, gujarat and kerala high courts have taken the view that such subsidy shall not be deducted in computing the actual cost of the assets for the purpose of calculating the depreciation allowance admissible to the assessee.22. ..... similarly, the kerala high court in commissioner of income-tax v. ..... they have also followed the decision of the karnataka and kerala high court in diamond dies manufacturing corporation and relish foods (supra).21. ..... thus, we are in respectfull agreement with the views expressed by the andhra pradesh, gujarat, karnataka, kerala high courts.41. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1974WLN214
..... tikku leraned counsel for rafeeq urged that the prosecution case as disclosed in the first information report and ultimately supported by the prosecution evidence was that three pictures were stolen from the temple but the prosecution has succeeded in making four pictures out of three and this casts a serious doubt on the prosecution story because it has been acquiring embroidery. ..... the confession of the co-accused namely, pappal in order to be admissible, must have been made at a stage before trial and proved in the court as required by section 30 of the indian evidence act in any event, the confession of co accused pappal only speaks of 'moorty' and not about pictures and, therefore, his client is not connected.4. mr. m. b l. ..... on such information having been received by the police under section 27 of the indian evidence act 4 pictures and one idol were recovered from the house of aziz petitioner. ..... it is not disputed before me that the only evidence against rafeeq and shabbir is one of discovery pursuant to the information provided by them under section 27 of the indian evidence act. ..... even under the indian evidence act applicable to ceylon the statute forbids its admissibility. ..... therefore, the statement of pappal was at any rate, not pre-trial and was clearly admissible under section 30 of the indian evidence act. ..... in india, however, confession of a co-accused has been made admissible subject to certain conditions laid down in section 30 of the indian evidence act. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1997]227ITR97(Raj)
..... cit : [1958]33itr222(ker) , a division bench of the kerala high court held that the jurisdiction of the high court under section 66(2) (now section 256(2) of the income-tax act) only arises when on an application made under sub-section (1) the appellate tribunal refused to state the case on the ground that no question of law arises. ..... exempted the assessee from the liability to pay surtax ..... when no surtax was payable by the foreign company and merely on account of the fact that the assessee had paid the surtax when the foreign companies were exempted from paying the surtax, vide notification dated march 31, 1983, issued by the central government under section 24aa of the companies (profits) surtax act, 1964, without recording any finding that the surtax was actually payable by the assessee, we do not think that there was any error on the part of the income-tax appellate tribunal to have .....
Tag this Judgment!Court : Rajasthan
Reported in : (1998)IILLJ1198Raj; 1998(1)WLC692; 1997(2)WLN385
..... additional industrial tribunal, andhra pradesh 1970 air sc 245, the supreme court observed that the bye-laws of a co-operative society framed under the provisions of the act do not have any force of law as the bye-laws contemplated by the act govern the internal management, business or administration of the society and they may be binding upon the persons affected by them. ..... under section 8, the registrar of the society has been empowered to register the society if it fulfils the conditions including the conditions that the proposed bye-laws are not inconsistent with the provisions of the act and the rules. ..... it merely remains a private person and simply because a society functions in consonance with the provisions of the act, it cannot be a statutory authority as the existence of the society is not dependent upon the statute and it can exist even if the act is not in force. ..... (1975-i-llj-374) took the view that the society does not have a statutory character and it is merely a society incorporated in accordance with the provisions of the societies registration act in spite of the fact that the statute provides for management etc. ..... the court observed as under:'the bye-laws that can be framed by the society under the act are similar in nature to the article of association of a company incorporated under the companies act and such articles of association have never been held to have the force of law.'8. ..... similarly a full bench of kerala high court in p. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(3)WLC193; 2002(3)WLN689
..... andhra bank, hyderabad (2001) 1 scc 347, the hon'ble supreme court considered the provisions of recovery of the debts due to banks and financial institutions under the act, 1953 and held that after the commencement of provisions of the said act into force, the suit could not be instituted as conferring the jurisdiction upon the tribunal under the act would take away the jurisdiction of the civil court.20. ..... vehicles or traffic is to be governed by the provisions of the act, 1988 section 86(2)(xi) thereof empowers the state government to make rules for the purpose of carrying into effect the provisions of chapter vi of the act in respect to all or any of the matters mentioned therein, clause (xi) thereof reads as under:prohibiting the picking up or setting down of passengers by stage or contract carriages at specified places or in specified area or at the place other than duly notified stand or halting places and requiring the driver of a stage carriage to stop or remain stationary for a reasonable time ..... however, he was confronted as to whether in a case like instant the civil suit is maintainable if the bus stand for picking up or setting down the passengers is to be made by the transport authorities under the provisions of the motor vehicles act, 1988 (hereinafter referred to as 'the act, 1988') in absence of any pleading that the transport authorities had ever notified the bus stand on the premises in dispute.4. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(3)Raj2052
..... the brief facts of the case are that the complainant had filed a complaint against the accused appellant in the court of learned magistrate under the aforesaid act, wherein it was submitted that the complainant is a public servant under section 21 of the ipc and is an inspector appointed under section 13 of the act of 1952. ..... it would be suffice to say that the complainant has not led any evidence, worth the name, to show that the act of 1952 is applicable in this case because the minimum employees required to be employed under the act, had been so done by this unit. ..... according to the complainant, the respondents should have complied with the provisions of the act and under the scheme of 1952 they should have deposited the contributions by 15th day of every month. ..... in the absence of any evidence to that effect, it cannot be presumed that the act of 1952 was already applicable and by virtue of section (1)(5) of the act of 1952, even reduction in number of employees at any subsequent point of time would not make any difference and the act would continue to be applicable. ..... in my opinion, the learned trial court has committed no error in passing the order whereby he had acquitted the respondents for all the offences alleged against them under the act of 1952. ..... durga talkies, karauli, is covered under the act of 1952 as well as the employees family pension scheme, 1971 and the employees provident fund scheme, 1952. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1991Raj84; 1990(1)WLN326
..... submitted on behalf of the petitioner that section 14 of the societies registration act 1860 provides that if upon the dissolution of any society registered under this act, there shall remain, after the satisfaction of all its debts and liabilities, any property whatsoever, the same shall not be paid to or distributed among the members of the said society or any of them, but shall be given to some other society, to be determined by the votes of not less than threefifths of the members present personally or by proxy at the time of the dissolution or in default ..... he has placed reliance on a full bench decision of the kerala high court in m. ..... that was a case wherein it was held that the kerala state industrial development and employment corporation ltd. ..... state of kerala (1984 lab 1c 1124) wherein their lordships have set out the tests which should be applied when a question arises as to whether an authority is 'state' within the meaning of article 12 of the constitution, if it is an instrumentality or agency of the government. ..... education society which was registered as early as in 1976-77 at ajmer is an independent body registered under the rajasthan societies registration act, 1958. ..... of kerala (air 1979 sc 83) and gurpreet singh (supra).27. .....
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