Gujarat Court December 1979 Judgments
Gujarat State Fertilisers Co. Limited Vs. Union of India and ors.
Court: Gujarat
Decided on: Dec-05-1979
Reported in: 1980CENCUS585D; 1980(6)ELT397(Guj)
P.D. Desai, J.1. The petitioner, Gujarat State Fertilisers Company Limited, a Company incorporated under the Companies Act, 1956, challenges herein two orders; first, an order dated January 18, 1979 (Exhibit `E') passed by the Government of India in exercise of its revisional jurisdiction under section 36 of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the Act') and, second, an order dated September 6, 1979 (Exhibit `L') passed by the Appellate Collector of Central Excise and Customs, Bombay, in exercise of his appellate jurisdiction under section 35 of the Act. The question which arises herein depends for its determination upon the true construction of section 4, clause (a) read with the Explanation inasmuch as under the impugned orders the petitioner's claim for deduction of 'regional discount', which it claims to be a variety of trade discount, while determining the wholesale cash price of three of its products, has been rejected by the excise authorities in t...
Tag this Judgment!Teli Nathu Dina Vs. Gulamali Kamalbhai MomIn and ors.
Court: Gujarat
Decided on: Dec-04-1979
Reported in: (1979)2GLR458
N.H. Bhatt, J.1. This is a petition by one tenant, who was ordered to be evicted by the Small Causes, Court, Ahmedabad as per its order, Annexure A, confirmed by the Appellate Bench of that court as per its judgment, Annexure B. Instead of filing the revision application under Section 29(2) of the Bombay Rent Act, the petitioner chose to file this special civil application which has come up for final hearing before me today.2. The eviction was ordered because the petitioner's case was held to be falling within the ambit of Section 12(3)(a) of the Bombay Rent Act. The suit notice was held to be legal and valid.3. Both the courts below concurrently held that the petitioner's case squarely fell within the strict ambit of Section 12(3)(a) of the Bombay Rent Act. The tenant was in arrears for more than six months, there was no dispute about standard rent raised within one month of the service of the statutory notice, the rent was rightly held to be payable by month and it was also found tha...
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