Court : Gujarat
Reported in : (1968)0GLR659; [1968]69ITR312(Guj)
..... might have remained to be filed. these assessments being for the assessment year ending 31st march, 1962, and earlier assessment years, the new act of its own force would not apply to them and the old act being repealed would also cease to apply from 1st april, 1962. some provision was therefore, necessary in regard to these cases and such ..... avoided if the income as returned by such person had been accepted as the correct income...' 5. on the coming into force of the new act, the old act was repealed by section 297(1) of the new act but certain saving provisions were enacted in section 297(2). cases were bound to arise where, at the date of coming ..... under section 271(1)(c) the question calls for an examination of the relevant provisions of the new act. 4. the new act came into force on 1st april, 1962. prior to the coming into force of the new act, section 28(1) of the old act provided for imposition of penalty and that section, omitting portions immaterial, was in the following terms : ' .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]267ITR129(Guj)
..... to be heard and after such further evidence as may be placed before it or obtained by it, may pass an order in accordance with the provisions of the act.28. section 245e empowers the settlement commission to reopen completed proceedings subject to the conditions laid down therein. it confers an extended jurisdiction so as to cover certain ..... such order shall, save as otherwise provided in this chapter, be reopened in any proceeding under this act or under any other law for the time being in force.31. on the basis of the aforesaid provisions contained in chapter xix-a of the act, if we appreciate the orders passed by the settlement commission, firstly under section 245d(4) of ..... the act on 31.03.1999 and thereafter under section 154 of the act on 20.03.2003, we find that .....
Tag this Judgment!Court : Gujarat
Reported in : [2001]104CompCas533(Guj); (2000)2GLR1594
..... facets, contours and chronicles emerging from the facts of the case requiring consideration before adjudicating upon the plea of winding up by the court. when the petitioner is forcing payment of a debt, which it knows to be in substantial dispute the evidence may support an action by the company against the petitioner for the tort of ..... with the notice, as a result of which, the tata company was led to file the company petition for winding up under section 433(e) of the companies act, 1956 ('the act') in may, 1999. 11. the version and defence of the respondent-company, micro forge : the respondent micro forge company has raised various contentions against the winding ..... the part of the petitioner is sufficient for rejection of petition. (2) harinagar sugar mills co. ltd. v. m. w. pradhan [1966] 36 comp cas 426; air 1966 sc 1707, wherein it has been observed, relying on palmer's company precedents that a winding up order is not a normal alternative. (3) pradeshiya industrial and investment .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj275; (2003)2GLR926; (2003)2PLR926; [2003]46SCL118(Guj)
..... expressly refrained from expressing any opinion regarding maintainability of appeals under certain other statutes like the employees' state insurance act, 1948, workmen's compensation act, 1923, land acquisition act, 1894 or bombay public trusts act, 1950 etc. the court specifically observed that it should not be taken to have expressed any opinion on the question ..... subjects specially dealt with by earlier legislation, that earlier and special legislation is not to be held indirectly repealed, altered, or derogated from merely by force of such general words, without any indication of a particular intention to do so.'the above principle came to be applied by the supreme court ..... clauses of the letters patent, the letters patent would prevail. the leading judgment laying down the above principle was vaman ravji kulkarni v. nagesh vishnu joshi air 1940 bom. 216. a division bench of this court followed the aforesaid decisions in nahan foundry v. mohantal khimjibhai & sons, 1974 glr 897 and .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1986Guj156; (1986)1GLR101
..... employees insurance court. similarly, first appeals he to the high court against original orders passed by lower courts and authorities under special acts like workmen's compensation act, 1923, land acquisition act, 1894, bombay public trusts act, 1950, etc. we should not be taken to have expressed any opinion on the question whether s. 100a bars letters patent appeals against ..... bombay judgments, amongst others, being the division bench judgment of the bombay high court in the case of vaman ravji kulkarni v. nagesh vishnu joshi, reported in air 1940 born 216. the consistent earlier view of the bombay high court was that despite what is stated in the civil p.c., internal appeals governed under ..... under:'100-a. notwithstanding anything contained in any letters patent for any high court or in any other instrument having the force of law or in any other law for the time being in force, where any appeal from an appellate decree or order is heard and decided by a single fudge of a high court, .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR1764
..... prostitutes who are in the trade by themselves and there may be those who are trafficked persons or in respect of whom offences are committed under the act, coerced by economic and other forces into prostitution from which the stronghold of pimps, procurers and traffickers does not allow them to escape. the provisions of section 17(4) of the ..... for the suppression of the traffic in persons and of the exploitation of the prostitution of others', to which india was a signatory having signed it on 9.5.1950 and which was ratified on 9.5.1953. the convention was approved by the general assembly of the united nations in its resolution 317 (iv) of 02 december, ..... to his notice under sections 190(1)(b) of the code of criminal procedure.(vi) the decision of the supreme court in krishnamurthy v. public prosecutor reported in air 1967 sc 567 was cited for the proposition that even a single instance with surrounding circumstances was sufficient proof for keeping a brothel. it was held that one .....
Tag this Judgment!Court : Gujarat
Reported in : (1998)1GLR850
..... 15 and 21 and the directive principles of the constitution.' what is stated therein applies with full force to the provisions of the industrial relations acts like the i.d. act and the b.i.r. act, 1946. as far as the i.d. act is concerned, even where an employer wants to close down his establishment, he is required to retain ..... constitution bench of the hon'ble supreme court in a subsequent judgment in the case of delhi transport corporation v. d. t. c. mazdoor congress, reported in air 1991 sc 101 has held that even where there are regulations which provide for removal from service without assigning any reason and without holding any inquiry, the same are ..... receive the subsistence allowance during pendency of the proceedings before the labour court. he relied upon the observations of the hon'ble supreme court in fakirbhai v. presiding officer (air 1986 sc 1168) in his support. as against that mr. patel relied upon the order of the hon'ble supreme court reported in m/s. anup engineering ltd .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj174
..... a residuary clause which provides that 'all other words -and expressions used but not defined in this act and defined in the administration of evacuee property act, 1950 (xxxi of 1950) have the meanings respectively assigned to them in that act.'8-a. having looked at the definitions of some of the expressions which are material for the purposes ..... them, used the expression 'may'. relying upon an earlier decision of a learned single judge of that high court in vasudev singh biji v. union of india, air 1970 delhi 85 it was contended that the expressions 'shall' and 'may' used respectively in rules 41 and 42 had different connotations and that, therefore, a distinction ..... grant of money or pension. it is in that context that the question arose whether the expression may' used therein had the force of 'shall' or 'must'. in the said c. p. and berar act whereas sub-section (2) used the expression 'shall' while providing that the deputy commissioner shall forward the application to the provincial .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
..... , should be viewed as reasonable only in very exceptional circumstances 'alia within the narrowest limits. at page 607 of the report (scr) : (at p, 200 of air), the supreme court nowever observed that while dealing with the reasonableness or otherwise of the restrictions on the exercise of a fundamental right, the court must bear in mind the ..... at any time at its sweet will by the state government. it is clear from the decision in balsara's case : air1951bom210 and 53 bom lr 982 : (air 1951 sc 318), that both the high court and the supreme. court regarded chapter iii as laying down total prohibition of all alcoholic liquids including medicinal and toilet preparations ..... 6, 1962 the said order rejecting the aforesaid application.4.| the bombay prohibition act, xxv of 1949, passed by the legislature of the then province of bombay, came into force on june 16, 1349 and p under the act was enforced as from april 6, 1950. thereafter, the act came to be amended from time to time. on may 12, 1954, .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)123CTR(Guj)105; [1994]209ITR608(Guj)
..... the third respondent (badhabhai trust) for a sum of rs. 20 lakhs. the third respondent is a public charitable trust registered under the bombay public trusts act, 1950 ('the act', for short). the trust filed an application on february 25, 1993, before the charity commissioner for seeking permission to sell the said land. pursuant to the ..... of a show-cause notice is the preliminary step which is required to be undertaken before giving opportunity of hearing under section 269ud(1a) of the income-tax act. 10. while considering the contents of show-cause notice in a matter arising in connection with a disciplinary proceeding under the punjab civil services (punishment and ..... the charity commissioner. the charity commissioner has found that the bid of the petitioner was the highest and, therefore, accorded sanction under section 36 of the act. therefore, in the present case, there is no question of undervaluing the land for its purchase. it is further contended by the petitioner that the notice .....
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