VAT Leviable On Entire ‘Entry-Coupon’ Amount Charged By Chokhi Dhani Resort Is Adjustable Against Food: Rajasthan High Court

The Rajasthan High Court, Jaipur Bench, has held that Value Added Tax (VAT) is leviable on the entire ‘entry-coupon’ amount charged by Chokhi Dhani Resort, which is adjustable against food.The bench of Justice Sameer Jain has observed that since the assessee is charging separately for the services, it cannot be said that the dominant purpose of the entry coupon was for providing...

Rajasthan High Court Reunites Teenage Mother With Her 9 Months Old Baby, Orders Action Against Former CWC Member For Facilitating Illegal Adoption

The Rajasthan High Court has directed "adoptive parents" of a child to hand over the custody of the nine-month-old to her biological mother, after finding that the child was illegally taken away by the woman's father and handed over to someone else. The child is over 9 months old and her mother is about 18 years and three months old. The custody of the minor child was handed over to...

Rajasthan High Court Sets Aside Conviction Of Six In Dacoity Case Over 21 Years After Trial Court Verdict

Nearly 23 years after the case was registered, the Rajasthan High Court recently set aside the conviction under Section 395 of IPC of six accused persons including one deceased person on the ground that the prosecution evidence on record was not sufficient enough to substantiate the charge alleged against the accused persons. The single judge bench of Justice Farjand Ali said that neither...

Where Parents Agree To Allow Child Custody To Either One Of Them, Court Can Intervene If Custody No Longer In Minor’s Welfare: Rajasthan High Court

The Rajasthan High Court has held that in cases where parties have agreed to allow the custody of the child with one of the parents, it should remain with that party alone, unless it is demonstrated that the same is no longer in the child’s welfare.The court made the observation while allowing a father to continue with the temporary custody of the child. It took into consideration...

‘Can’t Use Child As Weapon To Get Divorce On Ground Of Adultery’: Rajasthan HC Refuses To Allow Man To Bring Alleged Son’s DNA Test Results On Record

While rejecting a man’s petition to bring on record his alleged son’s paternity test results in the divorce case pending before the Family Court, the Rajasthan High Court has observed that the child cannot be used as a weapon to get divorce on grounds of adultery.The court said DNA Test invades upon the rights of a child, which may range from affecting his property rights, right to lead...

Rajasthan High Court Quashes POCSO Case Against Man As Victim Says She Was Not Forcefully Kidnapped

The Rajasthan High Court has recently quashed a rape and POCSO case against a 23-year-old man in view of the fact that the victim had never alleged that she was forcefully kidnapped by him. "No physical relation was with the petitioner when she was a minor. The two have already married and are having a child. In the circumstance, continuance of criminal proceedings would be an abuse of...

Trial Court’s Failure To Specify How Sentences Would Run After Conviction Does Not Mean Sentences Are To Run Consecutively: Rajasthan High Court

The Rajasthan High Court has held that mere absence of a direction by the trial court on how a sentence would run does not mean that the court intended for the sentences to run consecutively.While dealing with an NDPS case where the trial court failed to mention how the sentences of the accused, who were awarded 14 years rigorous imprisonment under Section 8/15 of NDPS Act and 10 years...

Burden To Prove That A Specific Product Falls Within A Particular Tariff Is Always On The Department: Rajasthan High Court

The Jaipur Bench of the Rajasthan High Court has held that the burden to prove that a specific product falls within a particular tariff is always on the revenue, more so when the revenue is trying to classify products in the residual entry as against the specific entry.The bench of Justice Sameer Jain has observed that the department has utterly failed to adduce any evidence, technical...

‘Pizza’ And ‘Sandwiches’ Are ‘Cooked Foods’: Rajasthan High Court Allows Exemption Of Payment Of VAT In Excess Of 5%

The Jaipur Bench of the Rajasthan High Court has held that the sale of ‘pizza’ and ‘sandwich’ would qualify as the sale of ‘cooked food’ and the sale shall be eligible for the exemption of payment of Value Added Tax (VAT) in excess of 5%.The Bench of Justice Sameer Jain has observed that the term ‘cooked food’ is confined to those cooked things that one generally takes at...

Rajasthan High Court Directs State To Consider Former Judicial Officer For Appointment To State Consumer Commission

Observing that State has used its discretion in a “vague and fanciful manner”, the Rajasthan High Court has directed the State to consider appointing the president of a District Consumer Forum to the State Consumer Commission in accordance with the recommendation of the Selection Committee.The petitioner, who was working as the President in the District Consumer Commission, had his...

Rajasthan High Court Sets Aside RSEB's Decision To Exclude Male Candidates From Compassionate Appointment On LDC Post

The Rajasthan High Court quashed an order dated October 17, 1996 issued by Rajasthan State Electricity Board which provided for the appointment of only female candidates as Lower Division Clerk (LDC) under a compassionate scheme.The single judge bench of Justice Anoop Kumar Dhand observed that exclusion of Male candidates for getting compassionate appointment on the post of LDC is based...

Plastic Coated Papers Come Within Ambit Of Notification Banning Single-Use Plastic Items: Rajasthan High Court

Observing that single-use plastic items incarnate the alarmingly rising throwaway culture in our society, the Rajasthan High Court has held that ‘plastic coated with paper’ will come within the ambit of notification banning single-use plastic items under Plastic Waste Management Rules of 2016. The 'plastic laminated paper' is used as raw material for laminated paper cups. “Taking...