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Judgment Search Results Home > Cases Phrase: contract act 1872 Court: rajasthan jaipur Year: 2011 Page 1 of about 14 results (0.012 seconds)

Mar 30 2011 (HC)

Commercial Taxes Officer. Vs. Ms/ M/S Godrej G.E. Appliances, Tonk Roa ...

Court : Rajasthan Jaipur

Decided on : Mar-30-2011

..... either the matter deserves to be remanded back to the assessing authority or such optional service charges realised by the assessee in after sales separate contract while selling the refrigerators, deserves to be included in the selling price. the controversy stands concluded in favour of the respondent-assessee and, therefore ..... respondents that depending upon the demand pattern in a particular area, the dealer purchased about 10 per cent of the refrigerators straightway with the service contract; for the remaining purchases, he exercised the option later, as and when the dealer anticipated further demand from his customers.the tribunal on an ..... of assessment of central excise duty under section 4 of the act. it was found as a fact by the tribunal that after the free ..... assessable value for the purpose of the central excise under the said act. the relevant portion of the judgment is quoted below for ready reference :- the point involved in these appeals is whether the four-year service contract charge is includible in the value of the refrigerators for the purpose ..... warranty period of one year is over, the respondents herein offer a four-year service contract only for the sealed system or parts thereof. this contract is not free. it is on payment basis. the contract is .....

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Jan 11 2011 (HC)

Smt. Indira Devi and ors Vs Naresh and anr.

Court : Rajasthan Jaipur

Decided on : Jan-11-2011

..... naresh, son of the deceased, was the owner of the vehicle. the vehicle was insured with the respondent no.2, the oriental insurance company. thus, the contract was between the insurance company and naresh. the contract was not between the insurance company and the deceased. 3. therefore, according to the learned counsel, the deceased was a third party. since the vehicle was ..... the insurance company, has strenuously pleaded that the deceased had expired only due to his own negligence. 4. therefore, the claim petition was not maintainable under section 163a of the act. secondly, since the deceased was the father of respondent no.1, he cannot be considered as a third party. thirdly, the insurance company had not charged the extra premium ..... the use of the words third party therefore, in chapter xi of the motor vehicles act clearly refers to the intention of the legislature to point out to a party which is neither the first party nor the second party to a contract of insurance. other than the contracting parties to the insurance policy, the expression third party, therefore, should include everyone, be ..... insured for third party claim, the insurance company was certainly liable. moreover, the claim petition was filed under section 163a of the motor vehicle act ('the act', for short). section 163a .....

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Mar 28 2011 (HC)

M/S Kaso Chemie IndiA. Vs. Assistant Commissioner, Commer.

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... in question was not synthetic adhesive. in fact, by a cursory dismissal of the rectification application of the assessee under section 37 of the act by the order dated 13/3/2000, this question was refused to be answered by the assessing authority & while the first appellate authority allowed ..... hand.8. the word `mistake' coupled with words `apparent from the face of the record' is the gravamen of section 37 of the act dealing with rectification of the mistake. it is just another remedial measure provided to the assessee as well as assessing authority including the appellate, revisional ..... order of learned deputy commissioner (appeals) and the same does not require any interference by this court in revisional jurisdiction under section 86 of the act. he, therefore, prayed for dismissal of present revision petition.7. i have heard learned counsels at length and given my thoughtful consideration to the ..... assessing authority at a higher rate, it is within the power of the assessing authority under section 43 of the kerala general sales tax act, 1963, to rectify that mistake and refund to the assessee the excess amount collected. the deputy commissioner has also power under section 35 ..... authority deputy commissioner (appeals) jaipur allowed the appeal of the assessee against the order passed by the assessing authority under section 37 of the act and allowed the application for rectification dated 29/2/2000 filed by the assessee, which was rejected by order dated 13/3/2000 of assessing .....

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Mar 28 2011 (HC)

Kanhaiya Lal MeenA. Vs. the Managing Director, Sbbj and ors.

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... filed an application before the sdo, anta, district baran, who in-turn, issued the notice dated 17.1.2011 under section 4 of rajasthan agriculture credit operation (removal of difficulties) act, 1974 asking the petitioner to deposit an amount of rs. 14,39,000/-, failing which petitioner's property had been directed to be attached and auctioned by way of sale .....

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Mar 28 2011 (HC)

Kamal Prakash VermA. Vs. Authorised Officer,state Bank of India and an ...

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... -7, mansavorar, jaipur. since the petitioner failed to repay the loan amount, notice under section 13(2) of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (here-in-after to be referred to for short as act of 2002) was issued to the petitioner. subsequently, the respondent bank filed an application under section 14 of the ..... act of 2002 before the district collector and district magistrate, jaipur for providing police assistance in order to take the possession of the disputed property. district collector and district magistrate, jaipur .....

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Mar 29 2011 (HC)

Commercial Taxes Officer, AlwA. Vs. M/S J L C Electroment Pvt. Ltd.

Court : Rajasthan Jaipur

Decided on : Mar-29-2011

..... in form st-18a could be fastened upon the respondent-assessee in the present case, the penalty in question under section 78 (5) of the act deserves to be set aside and the appellate authority below has rightly done so, and therefore, their orders would not require any interference by this court ..... entry reads like this:8. all types of electrical goods including ups and cvts.9. the word 'electrical goods' is not defined in the rst act or in the rst rules, or in these relevant notifications separately, therefore, the common parlance test or trade parlance test has to be applied in these ..... that items imported by the assessee do not fall under any of the items so specified which are sought to be taxed as electrical goods under the rst act, 1994.96. electrical goods excluding electrical fans, desert and room coolers, wires and cables, bulbs and tube-lights, electrical home appliances with their parts and accessories ..... even required to be furnished or accompanied with the said goods checked and found in transit on 14.10.2000 as per section 78 of the act; and therefore, there was no question of imposition of any penalty for any deficiency or absence of the said declaration. he also submitted that other ..... requirement to furnish such declaration in form no. st-18a besides the sale bills and goods transportation receipt as per section 78 (2) of the act as they were not electrical goods but the same were goods used for distribution of electricity or any other form of power and, thus, as .....

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Mar 28 2011 (HC)

Assistant Commissioner, Special Circle-i, Commercial Taxes Deptt. Jaip ...

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... that as the voltage stabilizers supplied by the assessee therein are accessories to electrical energy, the same are exempted from tax under section 8 of the act. we find it extremely difficult to accede to the submission of the learned counsel. what is exempted from tax is electrical energy and not any ..... elsewhere in this schedule and not actually other than those specifically mentioned in the schedule as in the above referred to entry 39 of the kerala act. but as per the above referred to meaning of the term specify given in the words and phrases, volume 39a at page 469, the ..... to the introduction of entry 152 relating to dry batteries or cells) they fell under item 38 of schedule i to the andhra pradesh general sales tax act, 1957, attracting a lesser rate of sales tax, if they were not marked for use with transistors. they did not fall under item 137. ( ..... carbons are accessories required for use with cinematographic equipment, etc., and fall for taxation under entry 4 of schedule i to the andhra pradesh general sales tax act, 1957, even though they may be used up. they do not fall within entry 38. annapurna carbon industries co. v. state of andhra pradesh [1976 ..... arc carbon and used in the projectors for exhibition of films fell within entry no.4 of the first schedule of andhra pradesh general sales tax act, 1957 which read as under: cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses, films and parts and accessories required .....

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Mar 28 2011 (HC)

Kailash C.Sharma and ors. Vs. State and ors.

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... which it would not have otherwise earned, or the other party has suffered an impoverishment which it would not have suffered but for the order of the court and the act of such party. the quantum of restitution depending on the facts & circumstances of a given case, may take into consideration not only what the party excluded would have made but ..... state of uttar pradesh v. deepak fertilizers & petrochemical corporation ltd (2007 (10) scc 342). counsel for petitioners further urged that the statutory authority under all india council for technical education act, 1987 only recognizes such institutions which are imparting 2-years' diploma lab. tech. with 10+2 as minimum qualification at entry level; & in conformity thereof, qualification has been introduced by ..... rights have been conferred upon persons being appointed in compliance of ex parte stay order; and it is a settled principle of law that no one should suffer by an act of court. in support, counsel placed reliance upon decision of apex court in south eastern coal fields ltd v. state of m.p. (2003(8) scc 648). counsel for petitioners ..... laid down regarding determination of merit pursuant to advertisement dt. 06/10/2010. it is also settled principles of law that no one should suffer by act of court and injury if any caused by act of court shall have to be undone and the gain which the party having earned unless it was interdicted by order of the court would be .....

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Mar 30 2011 (HC)

M/S Prince Stone Company. Vs. Commercial Taxes Officer.

Court : Rajasthan Jaipur

Decided on : Mar-30-2011

..... transaction of sale or purchase from his books of accounts or registers required by under section 21 of the act is concerned, the contention of the learned counsel for the petitioner-assessee has some force. if this transaction of sale of hydraulic excavator was not recorded ..... by lower authorities deserve to be up-held.9. however, the question of penalty imposed on the assessee under section 16 (1) (i) of the act, which empowers the assessing authority to impose a penalty to the extent of double the amount of tax avoided by the assessee, who has concealed any ..... circumstances of the case; and therefore, they do not give rise to the question of law required to be determined under section 86 of the rst act, 1994. whether the assessee had closed-down business of sale of stones for the year in question or not; whether registration certificate empowers it to ..... recorded in the books of accounts of the assessee, therefore, the petitioner-assessee was not liable to pay any penalty under section 16 (1) (i) of the act. he relied upon the following judgments in support of his contentions: 1.the state of gujarat v. raipur manufacturing co. ltd., reported in [1967] 19 stc ..... filed by the assessee under the sales tax law, the assessing authority imposed tax, interest and penalty under section 16 (1) (i) of the rst act, 1994 on the assessee by the impugned assessment order dated 04.10.1999.2. being aggrieved by the said order of learned tax board, the petitioner- .....

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Mar 28 2011 (HC)

State Bank of IndiA. Vs. State of Rajasthan and ors.

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... was classified as npa. the petitioner issued a notice under section 13 (2) of securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (here-in-after to be referred to for short as act of 2002) to the borrowers. in the meantime, the commercial taxes officer, circle b, bhiwadi raised a demand of rs. 14,38,98,755 ..... with the proclamation order issued by the commercial taxes officer, bhiwadi, the same can be impugned by way of filing an appeal under section 84 of the rajasthan sales tax act and if the petitioner feels further aggrieved with the order rendered by first appellate court, he can file second appeal under section 85 of the ..... act before the tax board. the alternative efficacious remedy is available to the aggrieved petitioner-bank and unless the alternative efficacious remedy is exhausted, the petitioner cannot be permitted to invoke .....

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