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 : 1972WLN585
..... raj vyas left to be considered is based upon the provisions of section 68-f (1-c) and (1-d) of 'the act', which read as under:68f(1-c): if no application for a temporary permit is made under sub-section (1-a), the state transport authority, as the case may be, may grant subject to such conditions as it may think fit, temporary permit to any person in respect of the area or route or portion thereof specified in the scheme and the permit so granted shall cease to be effective on the issue of a permit to the state transport under-taking in respect of that area ..... regarding an approved route and lays down that when an application under that sub-section is received, the question of taking recourse to the provisions of section 57(3) of the 'the act' i.e of publishing the scheme in the official gazette for inviting objections does not arise as the concerned authority acts wholly in a ministerial capacity while dealing with such an application. ..... the state of kerala and ors. ..... the state of kerala and ors. .....
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 : 1977WLN(UC)375
..... for coming to the correct conclusion regarding the acceptance of bribe by the accused, it has to be seen whether the accused demanded and accepted the bribe, or it was only an attempt on the part of jumma to entrap the officer who was thing to interfere with his activities which were contrary of the terms of the licence. ..... on behalf of the state, the learned public prosecutor refuted the allegations of the learned counsel for the accused appellant and contended that the prosecution has succeeded in establishing the guilt of the accused.7. ..... it was argued that it was a piece of imagination of the complainam himself that if he could prevail upon the accused to accept the money regularly then he could continue catching any type of fish irrespective of the fact that the fish were less than 9' in length or less than 1/2 kilogram in ..... /- each by his hands, there was no occasion for the presence of phenothaline powder and the entire prosecution story with regard to the presence of the phenoathaline powder in the hands of the accused should be totally discarded. ..... he was also convicted under section 5(1)(d) read with section 5(2) of the prevention of corruption act, and was sentenced to one year's simple imprisonment and a fine of rs ..... after having obtained the necessary sanction for prosecuting the accused from the director of animal husbandary, rajasthan, jaipur fie accused was challenged under section 161, ipc and section 5(1)(d) read with section 5(2) of the prevention of corruption act.3. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981WLN701
..... ., as if the above invalid provisions of the ordinance and the act were not there.5/- all the six petitioners should further be given all consequential reliefs which may flow from the above directions.6/- since the state of rajasthan promulgated the impugned ordinance of 1978 and the act of 1979 at the instance, primarily of the vice chancellor of university of rajasthan-respondent, and made the untenable distinction of post emergency and pre-emergency, all the petitioners would get the costs of their petitions from the university of rajasthan only.106 ..... . in 1970 observed 'one law for the lion and ox is oppression', a typical illustration quoted by justice iyer in the judgment of the supreme court in state of kerala- v ..... . thomas (1976), but what is offending and violative of article 14 is classification without any intelligible differentia or/and without, having any rational nexus with the object of legislation ..... . on june 28, 1976, she was appointed tutor in hindi on a temporary basis for a period of three month's in the university of rajasthan ..... . 1976 (1) slr 570 in the first case of jagdish pandey, the hon'ble supreme court was concerned with validity of section 4 .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)ILLJ111Raj
..... year as prescribed under section 25f of the act and, no list of seniority as contemplated by rule 77 of the industrial dispute (central) rules, 1957 was prepared nor a copy of it was pasted on the notice board in a conspicuous place in the premises of the industrial establishment at least seven days before the actual date of retrenchment and, therefore, the provision of section 25g of chapter v-a of the industrial disputes act, 1947 has been contravened and on that ground also, the termination of services of the petitioners vide the impugned orders are liable to be quashed ..... power as well as resource of india for their own benefit, have been treated as ideal guidelines for guidelines in 1981 after the founding fathers framed the constitution of a free democratic republic of india and even after the amendments of 1976 which introduced in the preamble declaration of india as socialist state with consequential amendments in directive principles by article .43a providing for workers' participation in the management and in spite of there being direct mandate in directive principles under articles 38, and 48 etc. ..... similar opinion was expressed by a learned single judge of the kerala high court' in the case of nanoo asan madhavan v. ..... state of kerala 1970-i l.l.j. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1985]154ITR109(Raj)
..... the assessee feels that it is not necessary to file a fresh return and that the earlier return filed by him under section 139 of theact should be treated as the return for the purpose of reassessment under sections 147 and 148 of the act, he may inform the ito of his decision to treat his previous return as the return filed in response to the notice under section 148 of the act and, in that event, the earlier return will be treated as the fresh return submitted in response to the notice under section 148 of the act ..... cit : [1976]103itr634(mad) it has been pointed out that the department can discharge this burden placed upon it by circumstantial evidence and that where a person has no explanation to offer, it may be treated as circumstantial evidence to show that he had acted without reasonable cause and, similarly, in a case where the explanation is prima facie unreasonable, it would be open to the ito to levy penalty on the ground that the assessee had no reasonable cause for the delay in the submission of the return. ..... in so far as the imposition of penalty under section 271(1)(a) is concerned, the kerala high court in cit v. ..... state of maharashtra : [1975]3scr753 and the decisions of the kerala high court in cit v. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1987Raj186; 1987(2)WLN643
..... state of orissa (air 1983 orissa 210) (fb) (supra) almost a similar controversy was involved and it was contended that the act is beyond the legislative competence of the state legislature, in my opinion, a perusal of the various provisions of the act will show that the main pith and substance of the act is to levy tax on the land as defined under section 2(g) of the state act and the purpose of the act is not the regulations of mines and mineral developments. ..... challenging the vires of the said act on the aforesaid grounds in some of the writ petitions, the petitioners also challenged the assessment orders made against them for tax under the state act by the assessing authorities and have also claimed that the acquisition of land for production of cement for commercial purposes has been held to be for public purposes and therefore the acquisition of land by the state government for granting the same to the petitioners is exempted from the payment of land tax under section 4(1)(b)(iii) of the state act. ..... air 1980 sc 271 besides holding that kerala buildings tax act (7 of 1975) was within the competence of the state legislature, it was also held that the method for determining the capital value of a building on the basis of its annual value is not hypothetical and arbitrary. mr. ..... state of kerala air 1974 sc 2272 dealing with the additional tax under the tamil nadu additional sales tax act, (14 of 1970) it was held that it is not shown to be confiscatory. .....
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. .....
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. .....
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