Skip to content


Judgment Search Results Home > Cases Phrase: contract act 1872 Court: rajasthan Year: 2011 Page 2 of about 22 results (0.024 seconds)

Mar 28 2011 (HC)

M/S Parasnath Trading Co. Vs. Asstt. Commissioner, Special Circle, Com ...

Court : Rajasthan Jaipur

Decided on : Mar-28-2011

..... by the assessee, this quantity of `urad' was not available with the assessee and, therefore, the same were `unaccounted for goods' and attract penalty under section 77(8) of the act.4. the first appellate authority deputy commissioner (appeals), however, allowed the appeal filed by the assessee holding that the assessee produced the purchased bill of another registered dealer namely; m ..... been passed. learned assessing authority also failed to give opportunity of hearing to the assessee and has not held further inquiry as was envisaged under section 77(8) of the act and nothing about the production of bill of another registered dealer along with the supporting documents as aforesaid has been discussed by the learned assessing authority in the impugned penalty ..... holding proper and reasonable inquiry into the matter and giving reasonable opportunity of hearing to the assessee, learned assessing authority could not impose penalty under section 77(8) of the act in a mechanical and hurried manner. unless these supporting documents can be inquired into and finding these to be forged, they simply could not be brushed aside by the learned ..... basis and, therefore, same deserves to be set aside by this court in revision jurisdiction as it would give rise to the question of law under section 86 of the act.9. consequently, this revision petition is allowed and the impugned order passed by the learned tax board dated 30/8/2003 is set aside and that of learned deputy commissioner .....

Tag this Judgment!

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 .....

Tag this Judgment!

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 .....

Tag this Judgment!

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 .....

Tag this Judgment!

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- .....

Tag this Judgment!

Mar 29 2011 (HC)

Jafar Mohammad. Vs. SirajuddIn and ors.

Court : Rajasthan Jaipur

Decided on : Mar-29-2011

1. by way of the instant writ petition, the petitioner has sought the following relief:(i) by issue an appropriate writ, order or direction, the order dated 27.3.2006 (annexure-3) passed by respondent no. 6 municipal board, sambharlake and order dated 23.3.2007 (annexure-4) passed by respondent no. 7 additional divisional commissioner, jaipur be quashed and set-aside.(ii) any other appropriate relief which this hon'ble court may deem just and proper in the facts and circumstances of the case in favour of the petitioner. (iii) the cost of this writ petition may also kindly be awarded in favour of the petitioner.2. contextual facts of the case depict that the property situated at chhota bajar, sambharlake was entered in the name of khudabux. the respondents no. 1 and 2, who are the legal representatives of khudabux, submitted an application to the nagar palika, sambharlake for entering their name in place of khudabux. the petitioner filed the objections before the nagar palika, sambharlake. executive officer, nagar palika, sambharlake, directed the parties to get the right of ownership decided from civil court. thereafter sirajuddin deposited the house tax of the property-in-dispute with nagar palika, sambharlake, which was accepted by the executive officer. being aggrieved by the order of the executive officer, the petitioner preferred revision petition before the additional divisional commissioner, which came to be dismissed vide order dated 23.3.2007.3. heard learned counsel .....

Tag this Judgment!

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 .....

Tag this Judgment!

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 .....

Tag this Judgment!

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 .....

Tag this Judgment!

Apr 08 2011 (HC)

Smt. Sangeeta Parihar. Vs. Smt. Suraj Parihar and ors.

Court : Rajasthan Jaipur

Decided on : Apr-08-2011

..... appeal against the trial court's decree on the belief that he would either get his money back within the short time provided under the decree or would have the contract specifically performed. however, on account of the stay order obtained by the appellants, the payment of decretal amount was not made by the appellants to the respondent as per the ..... of mr. ravindra parihar, the mother, the wife, the son and the daughter. as far as the multiplier is concerned, according to the ii schedule attached with the motor vehicles act, in case the deceased is between the age of 45 and 50, then a multiplier of 13 is to be applied. hence, the learned tribunal was certainly justified in applying ..... been taken as the future prospect. therefore, the learned tribunal should have assessed his income as rs.9,000/- per month. according to the ii schedule attached with motor vehicle act, mr. ravindra parihar would have spent 1/3 of his income upon him. thus, he would have spent rs.3,000/- upon him, and rs.6,000/- upon his family .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //