Court : Gujarat
Reported in : AIR1966Guj62; 1966CriLJ405; (1965)GLR382
..... 16(1) of the emergency regulations which provided that whenever the governor was satisfied that for the purpose of maintaining public order it was necessary to exercise control over anyperson, he might make an order against such person directing that such person be detained, and thereupon that person shall not be arrested and detained. ..... than that of a district magistrate) suspects, on grounds appearing to that authority to be reasonable, of being of hostile origin of having acted, acting being about to act or being likely to act in a manner prejudicial to the defence of india and civil defence, etc.. or with respect to whom that authority is satisfied that ..... it was the sub-divisional magistrate working under the district magistrate who quashed the show cause notice issued against the petitioner under the provisions of the police act. the show cause notice thus having been quashed by his own subordinate officer, there would be no warrant for drawing an inference that those proceedings could .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR446; [1964]15STC367(Guj)
..... . i think that the expression has a narrower meaning than that of doing business or having business to do. in my opinion, it imports that the person has control and direction with respect to a business, and also that it is a business carried on for some pecuniary gain.' the profit motive was again emphasized by the high ..... sales only which makes a person a dealer and whose sales, in the course of such business, are subjected to tax levied by section 5 and 10 of the act. 8. the act does not define 'business' and, therefore, the word 'business' as used in section 2(6) has to be understood in its ordinary meaning. the question a ..... sense of business which consisted of carrying on continuous trading operations with a view to earn profit. they also stressed that the words 'buying and selling' appearing in the act were qualified by the expression 'carries on the business of' and therefore, the context required that the words should be understood in a restricted and commercial sense, namely, .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]28STC339(Guj)
..... the assessee was manufacturing and supplying large quantities of bricks to a company under a contract. the assessee was assessed to sales tax under the orissa sales tax act, 1947, on the basis that these supplies were sales. one of the clauses of the contract provided that the land would be given free by the company. ..... a prohibition against the employment of children and clause no. 33 says that the contractor shall be responsible for complying with the provisions of the payment of wages act and rules made thereunder. in our opinion, all these clauses show that the railway administration has preferred to insist upon imposing the terms even as regards the matters ..... the sale of the coaches in question and, therefore, they were all contracts for sale of goods liable to be taxed under the provisions of the sales tax act. he, therefore, carried out the assessment accordingly by adding the turnover represented by these three contracts. it is found that the assessment for the first period was of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj293
..... brought by it within the mill premises. on 11th february 1937, however, a notification was issued by the appropriate authority under the b class municipalities act, being act 32 of samvat 1983, by which the municipality was governed extending the limits of the municipality so as to include within these limits the land on ..... . now this exemption which was granted wit immediate effect was an exemption from levy of octroi duty under a legislative enactment, namely, b class municipalities act. this legislative enactment together with the statutory rules made under it determined until then the rights and liabilities of the municipality and persons bringing goods within municipal ..... force in the province of bombay to the territories of baroda state and the ordinance was subsequently replaced by the bombay merged states (laws) act, 1950. the bombay municipal act, 1901,was one of the enactments extended to the territories of baroda state and in its application to the territories of baroda state, .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1976Guj154; (1975)GLR520
..... specific performance would generally be a rule. under the circumstances, if we are to be guided by the rules and provisions contained in chapter ii of the specific relief act, it would follow that so far as the immoveable properties are concerned, the real remedy available, to the party who has agreed to purchase a particular immoveable property ..... of sec.38 says that wh3n any such obligation arises from contract, the court shall be guided by rules and provisions contained in chapter ii of the specific relief act. if a reference is made to chapter ii, it will be found that it refers to the cases in which specific performance of contracts is enforceable. these provisions ..... 14-8-67. thereafter by his order dt. 22nd february. 19-68 the collector, baroda, took, under section 76-a of the bombay tenancy and agricultural lands act, 1948, further proceedings in suo motu revision with a view to satisfy himself as to the regularity and the propriety of the above said orders passed by the tenancy .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1992Guj70
..... the respondent corporation to consider the profit earning capacity of the said passage for ascertaining what additional amount the willing hypothetical tenant would give for the exclusive control of the passage through the said lift from the ground floor to the revolving restaurant on the 14th floor. therefore, it appears that the courts below ..... for going to the revolving restaurant on the 14th floor and it should be viewed as such in the context of imposing municipal tax as under the act. the provision for such exclusive passage to the revolving restaurant cannot be compared with rendering services or giving the amenities of providing hot water to the ..... be taken into account for determining the annual letting value of the premises in view of the definition contained in section 2(1)a of bombay provincial municipal corporations act, 1949 of the 'annual letting value' which excluded furniture or machinery contained or situate in the premises. mr. g. n. desai, learned counsel appearing for .....
Tag this Judgment!Court : Gujarat
Reported in : 2002(24)PTC10(Guj)
..... does not otherwise directs. the fact that the legal fiction is subject to the direction of the registrar also shows that it is not absolute but is being controlled by discretion of the registrar. in our view section 101 and rule 106 permit the registrar to extend time even though the time has expired. to hold otherwise ..... ' includes a device, brand, heading, label, ticket, name, signature, word, letter or numeral or any combination thereof.section 2(1)(p) defines 'registered' means 'registered under this act'.section 2(1)(r) defines 'registered the trade mark' means 'a trade mark which is actually on the register'.section 2(1)(v) defines 'trade mark' means -(i) in ..... and further order, dated 12.2.92 wherein he has refused to review the order are perfectly legal and valid and in accordance with the provisions of the act and rules. he has further stated the court has also considered the factual aspect while considering the appeal of the petitioner-original opponent. he has further stated .....
Tag this Judgment!Court : Gujarat
Reported in : 1998CriLJ2144; (1998)1GLR639
..... lagos via bombay. he had reported for customs clearance at the air india counter at the indira gandhi international airport , new delhi. a team of the narcotic control bureau present at the air port suspected the petitioner and decided to check his baggage. the petitioner was first asked if he was carrying any narcotics or other ..... metropolitan magistrate for appropriate orders. during the course of investigation conducted and carried out by mr. barot, one envelope out of three was sent to the central revenue control laboratory at new delhi for the analysis of the contents thereof being made and a report of the analysis being submitted. mr. johari (p.w. 5) accordingly ..... c) seize such drug or substance and all materials used in the manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation under this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR544
..... multiple of 10 should be applied and deduction of 50% towards cultivation expenses should be made. the claimants are also entitled to statutory benefits under amendment act 68 of 1984.15. this court has heard both the learned advocates and also gone through the evidence on record and paper-book produced by learned advocate ..... have filed their objections against the proposed acquisition. after considering their objections, the special land acquisition officer submitted his report under section 5a(2) of the act, which provides hearing of objections, to the state government. considering the said report, the state government was satisfied with the lands of village sarbhan, which were ..... were likely to be needed for the said purpose. in view of the same, the state government issued a notification under section 4(1) of the act, which provides publication of preliminary notification and powers of officers thereon. the said notification was published in official gazette on 8-2-1996. after the said .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2006Guj78
..... paid the full consideration of rs. 42,11,111/- to the vendor trust. the order of the joint charity commissioner has, therefore, already been implemented and acted upon. there is, therefore, no question of granting any interim stay against the operation or implementation of the order of the joint charity commissioner. the respondent ..... parsi community and to protect the property from encroachments. the joint charity commissioner was, therefore, certainly justified in considering the question under section 36 of the act whether to grant permission to the vendor trust.10. the gravamen of the challenge made by the appellants against the decision of the joint charity commissioner ..... , the vendor trust was only required to obtain maximum value for its property and thereafter to apply before the charity commissioner under section 55 of the act for applying the funds to other objects under the doctrine of cypres. however, at the stage of considering the application under section 36, the joint .....
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