Court : Gujarat
Reported in : [1974]96ITR672(Guj)
..... of the tribunal was founded on two grounds : first, that drawings and patterns were 'books' and since 'books' were 'plant' according to the inclusive definition of the latter word as contained in section 43(3) of the act, those two articles were 'plant' and, secondly, that even otherwise since drawings and patterns formed 'the basis of the business of manufacturing the machinery in question', they were comprehended within the ordinary meaning of ..... the deduction in that case was claimed under section 12 of the customs and inland revenue act, 1878, which in substance provided that in assessing the profits of a trade chargeable under schedule d, the commissioner shall 'allow such deduction as they may think just and reasonable as representing the diminished value by reason of ..... we will first consider the question whether drawings and patterns acquired by the assessee are 'books', for the inclusive definition of the word 'plant' in section 43(3) of the act expressly declares that 'books' used for the purposes of the business or profession of the assessee, that is, used for the purpose of enabling the assessee to carry on his business or profession and earn income therefrom ..... income-tax is not of much assistance in view of the later development of law though we must refer to it since it is a decision directly in point given prior to the bifurcation of the state of bombay and accordingly has the effect of binding precedent. ..... the decision of the bombay high court in jayasingrao piraji rao .....
Tag this Judgment!Court : Gujarat
Reported in : 1982(10)ELT203(Guj)
..... landing charges to arrive at the assessable value was being done by the indian customs from almost times immemorial (the reference is to the customs duties which were being collected under the sea customs act, 1878 which held the field till it was replaced by the customs act of 1962 which holds the field at present). ..... an appeal was preferred to the appellate collector of customs at bombay, which came to be decided on november 27, 1980 who allowed the appeal and upheld the plea urged in this behalf [see in re ..... if the goods are landed at bombay on 1st january, 1980, the valuation has to be made on the basis of the price at which such goods are ordinarily sold or offered for sale at bombay port on 1st january, 1980. ..... prepared to uphold the contention of the petitioners on the basis of the aforesaid decision rendered by the bombay high court. ..... considerations which we have outlined in the earlier part as our judgment were not highlighted before the bombay high court. ..... in a different context and the question as to whether the landing charges were includible in the assessable value was not before the bombay high court. ..... the bombay high court has taken the view that the importation took place when the goods entered the territorial waters before march 31, 1967 and, therefore, the customs duty was not ..... the bombay high court in that case was concerned with the question as to when the importation of goods took place in the context of the fact that the ship carrying the goods for importation .....
Tag this Judgment!Court : Gujarat
Reported in : 1980CENCUS585D; 1980(6)ELT397(Guj)
..... central excise rules, 1944 (hereinafter referred to as `the rules') inter alia, lay down the manner of assessment and collection of excise duties imposed under the act rule 7 provided that every person who produces, cures or manufactures any excisable goods, or who stores such goods at such time and house, shall pay the ..... its impugned order, exhibit `e', holding as follows :- 'government of india observe that the discount under section 4 of the central excises and salt act, 1944, as it stood prior to the amendment, is available for abatement from the wholesale cash price if the same is granted uniformly to all ..... 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 ..... at the material time the said provision read as under :- 'determination of value for the purpose of duty- where under this act, any article is chargeable with duty at a rate dependent on the value of the article, such value shall be deemed to be - (a) the wholesale cash price for which an article of the ..... view on the ambit of section 4, clauses (a) and/or identical provisions contained in the sea customs act, 1878. .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR214(Guj)
..... shall be punished for a crime which a says b has committed, a must prove that b has committed the crime and went on to observ : 'that section 106 of the evidence act does not abrogate the well-established rule of criminal law that except in very exceptional classes of cases the burden that lies on the prosecution to prove its case never shifts and section ..... is upon him and suggesting that it may not be practicable for the official liquidator to prove anything and further in terms of illustration (a) to section 106 of the evidence act the non-filing of the statement of affairs within the time prescribed and the absence of application by the accused within the prescribed time shows that he had committed default and ..... 859 the supreme court was concerned with a case of penalty under the sea customs act, 1878, and with the question of fact within the knowledge of the delinquent or the person ..... , the following question has been referred to this full benc : 'when by a taxation statute, sanction of penalty is provided in order to enforce compliance with a particular provision of the act and the section providing for penalty requires that the non-performance of the obligation without reasonable cause shall attract that particular penalty, (i) is absence of reasonable cause an ingredient of the offence ..... however, in view of these two decisions, one of the bombay high court and another of the supreme court, it is clear that the burden of proving all the ingredients of the offence is upon the .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR1764
..... a result of sexual abuse or for the presence of any sexually transmitted diseases under sub-section (5-a) of section 15 and to be dealt with by the magisterial court as per the provisions of section 17 (2), (3), (4) and (5) of the act for the purpose of safe custody and rehabilitation;(vi) even a woman or girl living in a brothel or who is carrying on or being made to carry on prostitution in a brothel and removed therefrom on direction of magistrate under section 16(1) is ..... director general and inspector general of police, gujarat state, ahmedabad in the exercise of powers under section 6-a of the suppression of immoral traffic in women and girls (bombay) rules, 1958 appointing special officers under sub-section (1) of section 13 of the act, whereby police officers of the ranks specified in column 1 of the schedule thereto have been appointed to be the special officers. ..... police station, have been harassing the women in prostitution/sex work by abusing the powers conferred on them under the said act, the pasa and the bombay police act and have been entering homes of the women without search warrants and arresting them arbitrarily. ..... gaya reported in air 1960 bombay 289 rendered in the context of the provisions of section 3(1) of the suppression of immoral traffic in women and girls act, 1956 was cited for the proposition that the said act was passed in pursuance of the international convention signed at new york for the suppression of immoral traffic in women and girls and it .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)10GLR633
..... (1) and (2) of sec.8 and certain other sections shall be deemed to have been imposed under section 19 of the sea customs act, 1878 and further provides that all the provisions of that act shall have effect accordingly, except that section 183 thereof shall have effect as if for the word 'shall' therein, the word 'may' were substituted. ..... bank of india from a place outside india, he is liable to be proceeded against under section 176(8) of the sea customs act and notwithstanding that he may be punished under the sea customs act, he would also be liable to be prosecuted for the same act for contravention the foreign exchange regulation act, punishable under sec.23 thereof, section 19 of the sea customs act empowers the central government, by a notification in the official gazette, to prohibit or restrict importation or exportation of goods of any specified ..... in the present petition, the petitioner has challenged, amongst other things, the validity of the order on the ground that section 178-a of the act was wrongly applied by the adjudicating authority without the conditions precedent therefor having been satisfied, as also the validity of the seizure of the ingots in question on the ground that the seizure was made without ..... it was the case of the petitioner that in about 1946, he purchased two ingots of gold in bombay from the open market at the rates then prevailing. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1969Guj349; (1969)GLR769
..... has themandate of article 19(1), which is not a war-time legislation, the licensing scheme especially in the context of the power to revoke or modify a license, must be interpreted on the presumption that in exercising this discretion, the authority must act fairly at least in accordance with essential principles of natural justice' of a prior notice and reasonable opportunity to be heard, and on the objective existence of the grounds on which the power is required to be exercised, and, therefore, both these facets ..... therefore, from the very nature of the statutory administrative power to make a decision affecting private rights or relating solely to the treatment of an individual, it is either held to be a quasi-judicial power, or such as to imply a statutory duty to act fairly in accordance with the essential principles of justice of at least a previous notice and reasonable opportunity of being heard before an impartial authority, and a further duty to come to as honest decision on the matter statutorily left to such authority by ..... ram aiyar, 4 guj lr 897= (air 1964 guj 102), in the context of renewal of licence under the bombay police act, 1951, when that function was held to be purely an administrative one where no question of compliance with principles of natural justice could arise. ..... as it is mentioned in the statement of objects and reasons, the indian arms act, 1878, was intended to disarm the entire nation at the time of the british rule in the country. .....
Tag this Judgment!Court : Gujarat
Reported in : (1983)2GLR1364
..... the right to redeem has not been extinguished by a decree of the court or by the act of the parties, the mortgagor is entitled to go to a court of law to enforce his right.relying on the said ratio, the learned advocate for the petitioner has invited us to examine various provisions of the bombay rent act in order to submit that the scheme of the bombay rent act is such that the standard rent should be decided by the court even if an application for ..... 90, order 14, rule 6 and order 36, rules i to 5 are not purely matters of procedure and that being so, it cannot be claimed that the court acting under section 153, companies act, 1913, has all the powers which are conferred under the code of civil procedure upon a court of civil jurisdiction dealing with a suit.10. ..... 2,000) and(2) proceedings for execution of any decree or order passed in any such suit or proceeding.rule 9-b of the bombay rent control rules provides as under:in miscellaneous applications a court of small causes established under the provincial small cause courts act, 1887, shall follow as far as may be and with the necessary modifications, the procedure applicable to suits or proceedings referred to in rule 9-a as if such applications were suits of the ..... fresh application if an application for fixation of standard rent is dismissed for default is not taken away by the provisions of the bombay rent act and order 9, rule 9 cpc cannot be held to have taken away the said right as stated hereinabove. ..... cases 1878-79 .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)1GLR767
..... vakil, learned counsel for the petitioner that the suit for possession is not only under section 13(1)(hh) of the bombay rent act, but it is also under section 13(1)(ii) of the act and that it is not necessary to specifically mention the provisions of the act when sufficient averments are made in the plaint. mr. ..... 75/-; that the plaintiff was landlord within the meaning of the bombay rent act; that he proposes to demolish the existing structure of two office rooms and corridor on the open land let out to the defendant and on the entire open land he wanted to build residential premises; that for the ..... it is required to be mentioned only to show that though the bombay rent act which is a beneficial piece of legislation for the tenants still however, it has maintained the balance between the tenants and the landlords. ..... dattatraya reported in air 1966 sc 1024, the bombay high court has held as under:thus looked at from any point of view, the conclusion is irresistable that the word 'land' in clause (i) of 13(1) of rent act means open land and this clause covers a case where the premises are open land and the structure constructed thereon, if any, belongs to the tenant. ..... the second issue was 'has the plaintiff-landlord produced at the time of institution of the suit a certificate granted by the tribunal as required by section 13(3a) of the bombay rent act 7 the said issue is answered in the affirmative. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)2GLR1204; (1993)2GLR1713
..... it was in this connection that the division bench of the patna high court observed that the proceedings in section 29 of arms act, 1878 would mean legal proceeding in court and not searches, investigations or arrests made by the police in exercise of powers conferred upon them by criminal procedure code or any ..... referring to various decisions which were not dealing with the identical provision it would not be just and proper for the court to construe the phraseology employed under section 51(1) of the said act, especially when the two learned single judges of this court have taken a view which has been constantly followed till date by this court as well as by the officers in the state. ..... was punishable with transportation for life or imprisonment upto ten years, the case before the bombay high court fell within second part of section 211 of penal code. ..... in the case of karsan jesang (supra) the division bench of bombay high court was concerned with conviction of the accused person under section 211 of penal code by the 1st ..... these observations made by the division bench of the bombay high court are made in the context of the order of conviction passed against accused person in a criminal trial when the question was as to whether the offence was triable by the 1st class magistrate or by the ..... the contention before the bombay high court was that a case under section 211 of penal code was triable by a court of sessions and not ..... , reported in air (28) 1941 bombay 414, (iii) emperor v ghulam .....
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