Court : Gujarat
Decided on : Apr-01-2003
Reported in : (2003)4GLR781
..... , invest any officer of the department of central excise, narcotics, customs, revenue intelligence or border security force or any class of such officers with the powers of an officer-in-charge of a police station for the investigation of the offences under this act.(2) the state government may, by notification published in the official gazette, invest any officer ..... of sub-sec.(2) of sec. 41 of the said act is concerned, it has been mentioned therein that any such officer of gazetted rank of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the border security force as is empowered in this behalf by general or special ..... (61 of 1985) and in supersession of all previous orders or notifications, issued under sec.22 of the dangerous drugs act, 1930 (ii of 1930) and in force in any part of the state, the government of gujarat hereby invests the following officers with the powers of an officer, in charge of a .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-13-2003
Reported in : (2004)1GLR676
..... per sub-section (2) of section 41 of the n.d.p.s. act any such officer of gazetted rank of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the border security force as is empowered in this behalf by general or special order by the central government or any other departments ..... (61 of 1985) and in supersession of all previous orders or notifications issued under sec.22 of the dangerous drugs act, 1930 (ii of 1930) and in force in any part of the state, the government of gujarat hereby empowers for the purpose of the said sub-sec. (2) of the following officers of the state government, namely :- ..... (61 of 1985) and in supersession of all previous orders or notifications, issued under sec.22 of the dangerous drugs act, 1930 (ii of 1930 and in force in any part of the state, the government of gujarat hereby invests the following officers with the powers of an officer, in charge of a police station within the .....
Tag this Judgment!Court : Gujarat
Decided on : May-08-2003
Reported in : (2003)2GLR1643
..... p.s. act reads as follows :'section 42 : power of entry, search, seizure and arrest without warrant or authorisation :- (1) any such officer (being an officer superior in rank to a peon, sepoy or constable) of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the border security force as is ..... (lxi of 1985) and in suppression of all previous orders or notifications issued under section 22 of the dangerous drugs act, 1930 (ii of 1930) and in force in any part of the state, the government of gujarat hereby empowers for the purpose of the said sub-section (2) of the following officers of the state ..... (lxi of 1985) and in supersession of all previous orders or notifications, issued under section 22 of the dangerous drugs act, 1930 (ii of 1930) and in force in any part of the state, the government of gujarat hereby invests the following officers with the powers of an officer, in charge of a police station .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-17-2003
Reported in : (2004)1GLR116
..... of relevant pension rules any beneficial umbrella of pension scheme is extended to cover a new class of pensioners and when such a subsequent scheme comes into force the erstwhile non-pensioner might have survived, then only if such extension of pension scheme to erstwhile non-pensioners is expressly made retrospective by the authorities ..... purpose of present petition are reproduced as under:'2. discipline and appeal:-the provision contained in the gujarat civil services (discipline & appeal) rules, 1971 in force from time to time shall, mutatis mutandis, apply the officers and servants subject to the modifications that refers to government shall be construed as reference to the ..... it is a retirement benefit for long service as a provision for old age. demands of social security and social justice made it necessary to provide for payment of gratuity. on the enactment of payment of gratuity act, 1972 a statutory liability was cast on the employer to pay gratuity. pension and gratuity coupled .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-20-2003
Reported in : [2003]261ITR113(Guj)
..... time of payment in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force.17. under the moa, the assessee was responsible for paying to the seller non-resident, the amounts specified therein for the purchase of the ship for demolition purposes. the ..... a capital outlay and no part of it could be set off as expenditure against the income accruing on those securities. it was held that subsequently when the securities yielded income by way of interest, such income attracted section 18 of the said act the court held that a claim for deduction can be sustained only when the assessee is in a position ..... sub-section (1) of section 195 is to see that, on the sum which is chargeable under section 4 of the act, for levy and collection of income-tax, the payer should deduct income-tax thereon at the rates in force, if the amount is to be paid to a non-resident. the said provision is for tentative deduction of income-tax .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-20-2003
Reported in : 181(2003)CLT134
..... time of payment in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force.9.3. under the moa, the assessee was responsible for paying to the seller nonresident, the amounts specified therein for the purchase of the ship of demolition purposes. the ..... a capital outlay and no part of it could be set off as expenditure against the income accruing on those securities. it was held that subsequently when the securities yielded income by way of interest, such income attracted section 18 of the said act. the court held that a claim for deduction can be sustained only when the assessee is in a position ..... sub-section (1) of section 195 is to see that, on the sum which is chargeable under section 4 of the act, for levy and collection of income-tax, the payer should deduct income-tax thereon at the rates in force, if the amount is to be paid to a non-resident. the said provision is for tentative deduction of income-tax .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-18-2003
Reported in : (2004)1GLR488
..... the lands which were to be transferred by sale in the name of the defendant were being so transferred only because of the laws and to keep the lands secured so that if the addressee of the letter came to india, there would be no difficulty in managing the lands. it was also mentioned that if any ..... learned counsel also argued for the first time that the suit was barred by limitation and the provisions of the benami transactions (prohibition) act, 1988 were applicable to the transactions even though the act came into force much after the execution of the sale deeds. it was further contended that though the letters written by the defendant exhs. 79, 80 ..... the general power of attorney holder of plaintiff, in favour of defendant for suit lands were without any consideration, sham, nominal and to avoid technicalities of the ceiling act?[2] does the plaintiff prove that he had sent power of attorney on advice of defendant and had asked thakorbhai gopalji to execute sale deeds, but they were not .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-04-2003
Reported in : (2003)3GLR1899
..... supra), the apex court has observed that -'lastly both the decision in balchand jain and that in ishwar chand turn on the scheme of the defence and internal security of india act, 1971. the proceed on the well recognised principle that an ouster of jurisdiction of the ordinary courts is not to be readily inferred except by express provision ..... bail specified in sub-sections (6) and (7) are in addition to the restriction under the code or in any other law for the time-being in force for granting bail. it is neither argued nor contended that by the state or investigating agency that the bail plea deserves rejection under the restrictions contemplated by sub-section ..... train ticket examiner and his father is a retired employee of indian railways. it is contended that the officers serving with the indian railways and of railway protection force (r.p.f.) and gujarat railway police are residing in the neighbourhood of the petitioner. he is running a business in the name and style of awkar .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-21-2003
Reported in : [2004]118CompCas27(Guj)
..... that piramal finance services ltd., had availed of corporate loan of rs. 50 lakhs from the hdfc and title deeds of the flats were mortgaged with hdfc as security by the company (in liquidation) and title deeds were returned to the company (in liquidation) by the hdfc. a copy of the said certificate dated march 10 ..... mr. roshan desai, learned advocate for the official liquidator and mr. amar bhatt, learned advocate for the rbi. however, for additional submissions, from the companies act he has made the following submissions ;he has submitted that the preferred creditor has relied upon the following documents for the purpose of showing that the transactions in ..... preference, it is, as a general rule, essential that the relation of debtor and creditor should exist between the parties to the transaction. paragraph 911 provides act done must be in favour of creditor or surety. paragraph no. 913 provides transaction with view of preferring creditor.39. learned counsel for the official liquidator has .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-21-2003
Reported in : [2004]51SCL691(Guj)
..... for short) that piramal finance services ltd. had availed corporate loan of rs. 50 lakhs from hdfc and title deeds of the flats were mortgaged with hdfc as security by the company (in liquidation) and title deeds were returned to the company (in liquidation) by hdfc. a copy of the said certificate dated 10.3. ..... one's own skin, the transfer could not, in such circumstances, be treated as a fraudulent preference. after referring to a passage from buckley on the companies acts, 13th edition (1957), the learned judge observed that the expression 'preference' implied selection and selection implied freedom of choice. the learned judge observed that a payment, ..... liquidator and the transactions entered into by the company in liquidation regarding the property in question with the respective purchasers are contrary to section 531 of the companies act. the said transactions are illegal, bad and liable to be quashed. ultimately, the property in question, namely flat nos. 8, 16 and 17, vests in .....
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