Court : Gujarat
Reported in : (2002)4GLR692
..... , religious or any other kind of importance or because of its explosive population;(ii) the suitability of the acquired land for putting up the buildings, be they residential, commercial or industrial, as the case may be;(iii) possibility of obtaining water and electric supply for occupants of buildings to be put up on that land;(iv) absence of statutory impediments or the like for using the acquired land for building purposes;(v) existence of highways, public roads, layouts of building plots or developed residential extensions in the ..... situation, the use to which it is put or is reasonably capable of being put, its suitability for building purposes, its proximity to residential, commercial and industrial areas and educational, cultural or medical institutions, existing amenities like water, electricity and drainage and the possibility of their future extension, whether the nearby town is a developing town with prospects of development schemes and the presence or absence of pressure of building activity towards the land acquired or in the ..... 54 of the land acquisition act, 1894 (hereinafter referred to as the act) read with sec. ..... the witness and his brother jointly purchased in the year 1981 the said land from the owner by registered sale deed on 17.11.81. ..... the lands in question was purchased in 1981 by janardhanbhai, however, there was an agreement to sale in the year 1979. ..... he has denied the suggestion that in the year 1981, the price was rs.48/per sq.mtr. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)20CTR(Guj)68; [1981]127ITR74(Guj)
..... valid law and it was pointed out that the expenditure had been incurred not in relation to any asset owned by the assessee but in order to obtain better and more satisfactory electric supply for the business operation of the assessee by contributing towards the cost of cable which would remain the property of the new delhi municipal committee. ..... 14,742 to the electric supply undertaking towards the cost of transformer and service line for replacing the existing line to enable it to have higher kva electric power for its business and this amount was claimed as revenue expenditure and the allahabad high court held that the service line was a part of the entire set-up ..... a revenue expenditure and not capital expenditure and the analogy which has been given is very similar to the facts of the case before us, namely, payment made for securing or augmenting electrical power supply, so that the profit-making apparatus or the profit-making structure can be operated with greater productivity and production may increase. 5. ..... , it was contended by the assessee that the expenditure which the assessee incurred was on the ground of commercial expediency for securing additional increased supply of electric power and that this was an integral part of the assessee's business and did not result in any expenditure of a capital nature. ..... take a case where acquisition of raw material is regulated by quota system and in order to obtain more raw material the assessee purchases ..... yearly instalments sarabhai .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj298; (1982)2GLR124
..... different from the period prescribed by the schedule and as none of sections 4 to 24 is expressly excluded by the land acquisition act, there was no manner of doubt that section 29(2) of the limitation act would apply and consequently, section 5 of the limitation act which authorises the court to condone the delay in certain circumstances would apply to the application made to the special land acquisition officer and he has the authority to condone the delay and extend the period if he is satisfied that ..... the kerala electricity board was constituted under section 5 of the electricity (supply) act, 1948. ..... division bench of this court which permitted the petitioner to with-1 draw his special civil application for pursuing alternative remedy and continued the interim reliefs for two week-, more from 13th july, 1981, it must be held that the appeal as filed by the petitioner before the first respondent 21st july ..... the said 2nd respondent market committee by its resolution passed at its meeting on 25th april, 1981 refused the petitioner's prayer for grant of a licence for the year 1980-81 on the ground that he had violated the byelaws of the agricultural produce market committee and the conditions of licence held by him. ..... the ad interim relief granted on 22-5-1991 was allowed to continue for two weeks from 13-4-1981 to enable the petitioner to approach the appellate authority. ..... this petition came to be dismissed as withdrawn on 13th july, 1981, before a division bench of this court. b. j. .....
Tag this Judgment!Court : Gujarat
Reported in : [1983]143ITR823(Guj)
..... was being previously carried on by the assessee-company, namely, of extracting fluorspar ore and selling it but in order to enable it to carry on that business to be installed and the electric cables and supply lines were laid for that beneficiation plant as has been pointed out by the tribunal in its order. ..... 's case : [1980]124itr1(sc) to the facts before us, it is clear that even if securing electric supply for a period of seven years and longer, if the agreement to supply is not terminated by the electricity board, is a benefit of an enduring nature, if the advantage consisted in facilitating the assessee's trading operations and enable the assessee to conduct its business more efficiently and more profitably, then, the expenditure ..... it was in the backdrop of these facts that the supreme court came to the conclusion that the payment made for the acquisition of additional loom hours could not be said to be in the direction of acquiring a capital asset because no capital asset was in fact acquired as the profit-making apparatus of the assessee was not enlarged ..... out prospecting operations under the prospecting license granted to it and had got prepared a prospecting report dated november 9, 1963, as required by the mines and minerals (regulation and development) act, 1957, and the mineral company succeeds in obtaining a mining lease in respect of the adjacent land bearing survey no. ..... mineral development corporation : [1981]132itr377(guj) in the ..... corporation : [1981]132itr377(guj .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR2777
..... (c) is applicable in the instant case which only provides that the designated authority may permit installation of diesel generating set instead of electric supply to the main fire pump within a period of three months. ..... the courts take into account not only the interest of the applicant and the respondent but also the interests of the public as a whole with a view to ensure that public bodies or officials do not act unlawfully and do perform their public duties properly particularly where the fundamental rights of a citizen under article 21 is concerned. ..... of the agreement, it appears that there was an agreement dated 15.1.1981 between the said association whereby the builders have been given absolute authority and power to enroll members, to construct buildings and to allot shops/flats in the said building on such payments as may be agreed upon from time to time and to do all things and acts necessary and expedient in connection therewith for and on behalf of the association ..... it may be necessary to identify the situations to which separate proceedings and principles apply and the courts have to act firmly but with certain amount of circumspection and self restraint, lest proceedings under article 32 or 226 are misused as a disguised substitute for civil action ..... the learned counsel for the builder submitted that in view of section 19a of the indian contract act, 1872, if there is undue influence, then, the agreement which is a contract, is voidable at the option of the party whose .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]95CompCas663(Guj)
..... plea of the food controller that the measure was adopted upon the extreme difficulty of the situation in which the country found itself owing to the war and the importance of securing and maintaining vital supplies essential for life, lord buckmater, while hearing the appeal by the attorney-general, in the house of lords, dismissed the appeal by holding that the statute has confined the duties of ..... the facts of the case before the supreme court, which had arisen in the matter of land acquisition proceedings under the rajasthan urban improvement trust act the court found that notice under section 52(2) of the said act, was published in rajasthan, proposing the acquisition of land situated in rajasthan at jaipur, service of notice inviting objections against proposed acquisition which was to take place in rajasthan, was served on the petitioner in calcutta, where he was ..... was an executive policy decision of law to distribute existing supply equitably and prescribing price of supply of electric supply ..... board of india linked to offices of its members at various title, including ahmedabad whereby the members have been provided full fledged trading facilities through the national stock exchange terminals installed in the offices of the respective members situated in various cities including the cities of ahmedabad, calcutta, delhi, madras, etc. ..... . central government industrial tribunal-cum-labour court : (1981)illj386sc , wherein the court said (page 424) : 'welfare statutes must, of .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)25CTR(Guj)283
..... 33(2) of the 1961 act, there is a direct authority of the supreme court relating to the priority to be given at the time of setting off of carried forward business loss and unabsorbed depreciation, in cambay electric supply industrial co. ..... even if the development rebate is likely to be lost at the end of eight years after the installation of the plant or machinery or acquisition of the ship, as the case may be, in our opinion the legislature has chosen the lesser evil between the two and has given preference to the carried forward business losses and then unabsorbed depreciation ..... patel has emphasised by referring to the recommendations of the taxation enquiry commission 1953-54, that the development rebate is granted as an incentive to all assessees with business activities and industrial activities to instal new plant and machinery and this incentive will not work if at the end of eight years, as contemplated by clause (ii) of sub-s. (2) of s. ..... 34, be allowed a deduction, in respect of the previous year in which the ship was acquired or the machinery or plant was installed or, if the ship, machinery or plant is first put to use in the immediately succeeding previous year, then, in respect of that previous year, a sum by way of development rebate as specified in clause (b) of s. 33. .....
Tag this Judgment!Court : Gujarat
Reported in : [1984]56CompCas110(Guj); (1982)2GLR363
..... termination, setting aside or modification of any agreement between the company and any person not referred to in clause (d), after notice to the concerned party; (f) the setting aside of any transfer, delivery, of goods, payment, execution or other act relating to property made or done by or against the company within three months before the date of the application under section 397/398, which would, if made or done by or against an individual, be deemed in his insolvency to be a fraudulent ..... 12,000 received by him on august 2, 1973, which as observed in re rajahmundry electric supply corporation ltd. ..... , in the case of rajahmundry electric supply corporation ltd. v. a. ..... 2,000; (c) he, as managing director of the company; influenced a prospective producer of `okha haran' to shoot the picture at bombay and thus acted against the interest of the company ; (d) he refused to vacated the premises of the company and refused to surrender possession thereof to the company after he vacated office at managing director of the company; (e) in order to usurp that said premises, ..... the nature of his interest must be disclosed by him at the meeting of the directors, of which the contract is determined on his interest then existing or in any other case at the first meeting of the directors, after the acquisition of his interest.' 19. ..... 2139, 3438 and 2484 of 1978, [1981] 51 comp cas 743 (sc), the supreme court revised the english as well as indian authorities on the subject and observed as under .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]261ITR113(Guj)
..... cit : [1964]53itr151(sc) was cited to point out that, in the context of the provisions of section 34 of the land acquisition act, 1894, the supreme court held that the statutory interest paid under the said provision on the amount of compensation awarded for the period from the date the collector has taken possession of land ..... it was a matter where a german company tendered contract for the supply of the equipment and an agreement was entered into between the german company and the port trust whereby the german company undertook to supply the equipment and to delegate an engineer to supervise its instalation under clause 10(a) of the contract. ..... the court held that the form of award in the case before it seemed to make it impossible to distinguish the character of the so-called interest between november 4, 1981, and the date of the award, from its character between the date of the award and the date of payment. ..... the supreme court held that the deposit madecannot be equated to a fixed deposit because in the case of delhi supply ofelectricity, there was a consequential liability on the consumer to pay for eachday's consumption of electricity and to ensure that payment, the securitydeposit was furnished. ..... . * stores and movable gears including electrical navigation equipments nylon and steel ropes shackles, pulley blocks, tarpaulin, paint and lubricant tins, machinery spares etc .....
Tag this Judgment!Court : Gujarat
Reported in : 181(2003)CLT134
..... cit : [1964]53itr151(sc) was cited to point out that, in context of the provisions of section 34 of the land acquisition act, 1894, the supreme court held that the statutory interest paid under the said provision on the amount of compensation awarded for the period from the date the collector has taken possession of land ..... it was a matter where a german company tendered contract for the supply of the equipment and an agreement was entered into between the german company and the port trust whereby the german company undertook to supply the equipment and to delegate an engineer to supervise its installation under clause 10(a) of the contract. ..... ].24.1. the regulations of the gujarat maritime board under the gujarat maritime board act, 1981, are the regulations made for safety and welfare of workers as a measure of precautions during the cutting operations in the ship-breaking yards and reliance on them does not advance case of the assessees on the aspect ..... the supreme court held that the deposit made cannot be equated to a fixed deposit because in the case of delhi supply of electricity, there was a consequential liability on the consumer to pay for each day's consumption of electricity and to ensure that payment, the security deposit was furnished. ..... .. stores and movable gears including electrical navigation equipments nylon and steel ropes shackles, pulley blocks, tarpaulin, paint and lubricant tins, machinery spares, .....
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