Gujarat Court November 1993 Judgments
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Saurashtra Chemicals and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Nov-01-1993
Reported in: [1995(70)FLR714]; (1994)2GLR1763; (1995)IILLJ379Guj
Ravani, J.1. Is it obligatory on the appropriate Government to take decision at a time under Section 10(2) of the Contract Labour (Regulation and Abolition) Act, 1970 ('the Act' for short) regarding prohibition or abolition of contract labour system from all the processes/operations or works in respect of which recommendations may have made by the Advisory Board? Is it not open to the appropriate Government to defer its decision as regards abolition of contract labour system in particular process/operation or work to a later stage? These questions have surfaced for examination and answer in this petition. 2. Petitioner No. 1 is a Company incorporated under the appropriate provisions of the Companies Act, 1956 and petitioner No. 2 is a share-holder thereof, Petitioner-Company is engaged in the business of manufacture of heavy chemicals like soda ash, caustic soda and sodium bicarbonate. Its factory is situated at Porbander. By notification dated November 25, 1980 the Government prohibit...
Hindustan Fashions Ltd. Vs. Inspecting Assistant Commissioner of Incom ...
Court: Gujarat
Decided on: Nov-01-1993
Reported in: (1995)117CTR(Guj)153; [1995]211ITR279(Guj)
ORDERG. T. NANAVATI, ACTG. C.J. - In this petition, the petitioner has challenged issuance of notices dated March 30, 1982, under section 148 of the Income-tax Act, 1961, calling upon the petitioner to show cause why the assessment for the assessment years 1977-78 and 1978-79 should not be reopened.The assessee manufactures textile garments for export. In respect of the assessment year 1977-78, the assessee showed on the credit side an amount of Rs. 37,79,985 under the head 'Incentives and drawback'. It consisted of drawback of Rs. 4,01,572 and actual cash incentives of Rs. 33,77,473. The Income-tax Officer adopted the method of considering the incentives and drawback, on accrual basis, in view of the mercantile system of accounting followed by the assessee and in view of the previous assessments made on that basis, and assessed the export benefit at Rs. 30,10,289. The taxable income of the assessee was then computed and the assessment order was passed on July 17, 1981. For the assessm...
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