October 3, 2024

Section 121 – Code of Criminal Procedure, 1973

Power to reject sureties (1) A Magistrate may refuse to accept any surety offered, or may reject any surety previously accepted by him or his predecessor under this Chapter on the ground that such surety is an unfit person for the purposes of the bond : Provided that, before so refusing to accept or rejecting any such surety, he shall either himself hold an inquiry on oath into the fitness of the surety, or cause such inquiry to be held and a report to be made thereon by a Magistrate subordinate to him. (2) Such Magistrate shall, before holding the inquiry, give reasonable notice to the surety and to the person by whom the surety was offered and shall, in making the inquiry, record the substance of the evidence adduced before him. (3) If the Magistrate is satisfied, after considering the evidence so adduced either before him or before a Magistrate deputed under sub-section (1), and the report of such Magistrate (if any), that the surety is an unfit person for the purposes of the bond, he shall make an order refusing to accept or rejecting, as the case may be, such surety and recording his reasons for so doing : Provided that, before making an order rejecting any surety who has previously been accepted, the Magistrate shall issue his summons or warrant, as he thinks fit, and cause the person for whom the surety is bound to appear or to be brought before him.

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Section 119 – Code of Criminal Procedure, 1973

Commencement of period for which security is required (1) If any person, in respect of whom an order requiring security is made under section 106 or section 117, is, at the time such order is made, sentenced to, or undergoing a sentence of, imprisonment, the period for which such security is required shall commence on the expiration of such sentence. (2) In other cases such period shall commence on the date of such order unless the Magistrate, for sufficient reason, fixes a later date.

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Section 118 – Code of Criminal Procedure, 1973

Discharge of person informed against If, on an inquiry under section 116, it is not proved that it is necessary for keeping the peace or maintaining good behaviour, as the case may be, that the person in respect of whom the enquiry is made, should execute a bond, the Magistrate shall make an entry on the record to that effect, and if such person is in custody only for the purposes of the inquiry, shall release him, or, if such person is not in custody, shall discharge him.

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Section 117 – Code of Criminal Procedure, 1973

Order to give security If, upon such inquiry, it is proved that it is necessary for keeping the peace or maintaining good behaviour, as the case may be, that the person in respect of whom the inquiry is made should execute a bond, with or without sureties, the Magistrate shall make an order accordingly : Provided that— (a)   no person shall be ordered to give security of a nature different from, or of an amount larger than, or for a period longer than, that specified in the order made under section 111; (b)   the amount of every bond shall be fixed with due regard to the circumstances of the case and shall not be excessive; (c)   when the person in respect of whom the inquiry is made is a minor, the bond shall be executed only by his sureties.

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Section 116 – Code of Criminal Procedure, 1973

Inquiry as to truth of information (1) When an order under section 111 has been read or explained under section 112 to a person present in Court, or when any person appears or is brought before a Magistrate in compliance with, or in execution of, a summons or warrant, issued under section 113, the Magistrate shall proceed to inquire into the truth of the information upon which action has been taken, and to take such further evidence as may appear necessary. (2) Such inquiry shall be made, as nearly as may be practicable, in the manner hereinafter prescribed for conducting trial and recording evidence in summons cases. (3) After the commencement, and before the completion, of the inquiry under sub-section (1), the Magistrate, if he considers that immediate measures are necessary for the prevention of a breach of the peace or disturbance of the public tranquillity or the commission of any offence or for the public safety, may, for reasons to be recorded in writing, direct the person in respect of whom the order under section 111 has been made to execute a bond, with or without sureties, for keeping the peace or maintaining good behaviour until the conclusion of the inquiry, and may detain him in custody until such bond is executed or, in default of execution, until the inquiry is concluded : Provided that— (a)   no person against whom proceedings are not being taken under section 108, section 109, or section 110 shall be directed to execute a bond for maintaining good behaviour; (b)   the conditions of such bond, whether as to the amount thereof or as to the provision of sureties or the number thereof or the pecuniary extent of their liability, shall not be more onerous than those specified in the order under section 111. (4) For the purposes of this section the fact that a person is an habitual offender or is so desperate and dangerous as to render his being at large without security hazardous to the community may be proved by evidence of general repute or otherwise. (5) Where two or more persons have been associated together in the matter under inquiry, they may be dealt with in the same or separate inquiries as the Magistrate shall think just. (6) The inquiry under this section shall be completed within a period of six months from the date of its commencement, and if such inquiry is not so completed, the proceedings under this Chapter shall, on the expiry of the said period, stand terminated unless, for special reasons to be recorded in writing, the Magistrate otherwise directs : Provided that where any person has been kept in detention pending such inquiry, the proceeding against that person, unless terminated earlier, shall stand terminated on the expiry of a period of six months of such detention. (7) Where any direction is made under sub-section (6) permitting the continuance of proceedings, the Sessions Judge may, on an application made to him by the aggrieved party, vacate such direction if he is satisfied that it was not based on any special reason or was perverse.

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Rajasthan Tax Board

rajasthan tax board jaipur

The Rajasthan Tax Board in Jaipur is a quasi-judicial authority established to handle tax-related disputes within the state. It functions primarily as an appellate body for cases involving state taxes, like sales tax, VAT, GST, and other levies governed by Rajasthan’s tax laws. Here’s a breakdown of its functions and structure: Purpose and Role Appellate Authority: The board reviews appeals against orders passed by lower tax authorities, including cases from the Department of Commercial Taxes, Excise, and the like. Dispute Resolution: It provides a platform for businesses and individuals to resolve tax disputes, thus ensuring a fair and efficient tax administration in the state. Interpretation of Tax Laws: The board plays a key role in clarifying and interpreting state tax laws, contributing to better tax compliance. Structure Composition: The board typically comprises experienced members, including a chairperson and additional members with expertise in tax laws and judicial functions. Location: Its primary office is in Jaipur, but it may hold hearings in different locations as required. Types of Cases Handled Sales Tax and VAT Appeals: Cases from pre-GST regime taxes. GST Disputes: Appeals related to the Goods and Services Tax (GST) as per state jurisdiction. Other State Taxes: Disputes involving entry tax, entertainment tax, and other state-administered taxes. Appeal Process Filing Appeals: Aggrieved taxpayers or businesses can file an appeal with the board after a decision by lower tax authorities. Hearing and Adjudication: The board conducts hearings, examines evidence, and provides rulings based on tax laws and applicable legal precedents. Impact on Tax Administration The board’s decisions are binding unless challenged in higher courts. It provides consistency and transparency, which supports businesses and individuals in adhering to tax laws. The Rajasthan Tax Board is instrumental in maintaining fair tax practices in the state, offering a way for disputes to be resolved without lengthy court procedures. FAQs What is the Rajasthan Tax Board? The Rajasthan Tax Board is a judicial body that primarily handles appeals and revisions related to tax matters in the state, including issues regarding sales tax, VAT, and other state-imposed taxes. What is the jurisdiction of the Rajasthan Tax Board? The Board’s jurisdiction covers the entire state of Rajasthan. It handles appeals on tax-related matters from individuals, businesses, and other entities.

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Section 113 – Code of Criminal Procedure, 1973

Summons or warrant in case of person not so present If such person is not present in Court, the Magistrate shall issue a summons requiring him to appear, or, when such person is in custody, a warrant directing the officer in whose custody he is to bring him before the Court : Provided that whenever it appears to such Magistrate, upon the report of a police officer or upon other information (the substance of which report or information shall be recorded by the Magistrate), that there is reason to fear the commission of a breach of the peace, and that such breach of the peace cannot be prevented otherwise than by the immediate arrest of such person, the Magistrate may at any time issue a warrant for his arrest.

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