Court : Gujarat
Decided on : Nov-15-1979
Reported in : [1981]47STC212(Guj)
..... to raise share capital and/or to borrow necessary capital from the co-operative societies, the industrial finance corporation of india and from other sources on the security of the property or otherwise, (b) to acquire necessary lands by way of purchase, lease or otherwise for construction of buildings, for installation of machinery, ..... amongst members on co-operative lines by introducing modern methods of agriculture and by promotion of principles of co-operative and joint farming methods, so as to secure best advantages of modern large scale agricultural production to the owners or tenant cultivators of land; and for that purpose : * * * * (2) to ..... societies registered or deemed to be registered under the bombay co-operative societies act, 1925, the registration of which was in force immediately before the commencement of the gujarat act, shall, on such commencement, be deemed to be registered under the gujarat act. therefore, by virtue of section 169(2), even the gandevi, bardoli .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1979
Reported in : [1980]122ITR863(Guj)
..... the light of this circular which was a beneficent circular meant for the benefit of the assessee and in view of the further fact that this circular was in force till 1972 when it was ultimately with-drawn by the cbdt, it was not open to the ito to hold in rectification proceedings that there was an error ..... . 6. against the order of rectification an appeal was preferred to the aac, but the aac held that the appeal was not maintainable under the provisions of the 1922 act and he, therefore, dismissed the appeal on that preliminary ground. thereafter, the petitioner filed an application before the cit, the first respondent in the special civil application under ..... company, the petitioner had filed an extract of the profits credited to her account. this was to be taken provisionally subject to the modification under s. 35 of the act as and when the final assessment of the firm was made by the concerned ito. it appears that, ultimately, it was ascertained that the petitioner and her three .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-20-1979
Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825
..... exercisable by any person by virtue of the provisions of any debentures of the first mentioned company or of a trust deed for securing any issue of such debentures shall be disregarded ;(d) any shares held or power exercisable by, or by a nominee for, ..... .28. in order to appreciate the challenge which has been raised to section 4 of the excise act as amended by act 22 of 1973 which came into force on 1st october 1975, it is necessary to reproduce the old and the new sections in so ..... buyer, this element is lacking. the agreements which were examined by this court in the case above referred to are still in force. in the affidavits filed on behalf of the department, nothing has been alleged against the agreements between the buyer and the manufacturer ..... held or the power is exercisable as aforesaid by way of security only for the purposes of a transaction entered into in the ordinary course of that business.(4) for the purposes of this act, a company shall be deemed to be the holding company of .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-25-1979
Reported in : (1979)GLR413; (1979)0GLR413; [1979]118ITR134(Guj)
..... in the context of the various decisions of the supreme court as well as other high courts under the maintenance of internal security act and/or the conservation of foreign exchange and prevention of smuggling act where the unanimity of opinion is that if the satisfaction of the detaining authority is based on several grounds some of which ..... annual value and has to look to and is bound by the fair or standard rent which would be payable for a particular premises under the rent control act in force during the year of assessment. the supreme court in guntur municipal council's case : [1971]2scr423 , found itself unable to agree to make any distinction ..... as it disagreed with and rejected some of the contentions of the respondent-transferees. 9. a number of contentions, main as well as intermediate, have been forcefully urged on both the sides and the questions have been debated in detail since many appeals are pending before this court and before the tribunal and involve similar questions .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-1979
Reported in : 1980CENCUS585D; 1980(6)ELT397(Guj)
..... at such time and place and to such person as may be designated, in, or under the authority of the rules, whether the payment of such duty or duties is secured by bond or otherwise. rule 9 provides for the time and manner of payment of duty. at the relevant time, the material part of sub-rule (1) of rule ..... law. 8. it requires to be clarified in the forefront that the matter is governed by section 4 as it stood prior to its amendment by act 22 of 1973. the amended section came into force with effect from october 1, 1975. the second period covering the price lists in question ends on september 30, 1975. for that reason, it is ..... any articles enumerated, either specifically or under general headings, in the first schedule as chargeable with duty ad valorem and to alter any tariff values for the time being in force. sub-section (3) provided that different tariff values may be fixed to different classes or description of the same excisable goods. then comes section 4 and clause (a) thereof .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-01-1979
Reported in : (1979)2GLR464
..... the same form in which it is now. basing his argument upon these two dates, mr. nanavaty has argued that the rules came into force six days after the act came into force. therefore, resort to rules cannot be had for determining the constitutional validity of the impugned provisions. it is necessary to remember in this context ..... (1) and still another in article 31(2). 'property' must have the same connotation in all the three articles and since they are constitutional provisions intended to secure a fundamental right, they must receive the widest interpretation and must be self to refer to property of every kind. 'property' within the meaning of article 19(1 ..... are conferred upon parliament under article 245 and article 246 read with list i of the seventh schedule could obviously be exercised only after the constitution came into force and no retrospective operation of the constitution was involved in the conferment of those powers. however, it is quite a different thing to say that the .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-26-1979
Reported in : AIR1980Guj59; (1980)1GLR99
..... 7-1968 where the learned judge has held, while considering the import of words 'has built or acquired' under section 13(1)(1) of the bombay rent act as is in force in the state of maharashtra, that even if a tenant had acquired suitable premises but was out of possession thereof at about the material point of time by selling ..... question of subletting under section 13(1)(e) of the rajasthan premises (control of rent and eviction) act, 1950 and held, -'if the 'tenant' has sublet the premises without the permission of the landlord either before or after the coming into force of the act, he is not protected from eviction under section 13(1)(e) and it matters not that he ..... had the right to sublet the premises under section 108(j) of the transfer of property act. this becomes clear upon construction of clause (e) of section 13 .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-13-1979
Reported in : AIR1980Guj74; (1980)GLR201
..... or an appeal in which the decree is not subject to appeal, or where, in the execution of any such decree, any question of law or usage having' the force of law arises, on which the court. trying the suit or appeal, or executing the decree, entertains reasonable doubt, the court may, either of its own motion or ..... ganga pratap singh v. allahabad bank ltd., lucknow (supra) the question before the supreme court was as to the validity of the provisions of the zamindari debt reduction act of uttar pradesk- but this question alsv6 raised a question as to the interpretation of the constitution, for the validity of the provision was challenged -on the ground that ..... question as to the interpretation of the constitution. now the question raised in the present case is as to the validity of a provision in the zammdars' debt reduction act. this question is, however, also a question as to the interpretation of the constitution, for the validity of the provision is challenged on the ground that it .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-15-1979
Reported in : AIR1980Guj89; (1980)1GLR103
..... that the material portion of the definition of word 'tenant' in section 5(11) of the, bombay, rent act, as in force in gujarat, is in primavera with the definition in the madhya pradesh accommodation control act, 1961, since every person remaining after determination of the lease in possession of the redness is included in the ..... thereby. we are further of the opinion that the definition of the word 'tenant' under the bombay rent act as is in force in gujarat, is materially different from that under the madhya pradesh accommodation control act and , similar other statutes. the majority opinion in anand nivas's case has analyses this plurality of the meaning ..... case (suvra) while construing the unlamented definition of the word 'tenant' under the delhi rent control act, 1958. the definition of word 'tenant' was amended by section 2 of the delhi rent control (amendment) act, 1976 whichwas brought into force from dece-nl3r 1075 so as to include, inler alia, such of the heirs as mentioned in .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-30-1979
Reported in : (1979)1GLR858
..... major sugar-produc ing states, namely, bihar, uttar pradesh, maharashtra, tamilnadu, kamataka, andhra pradesh and madhya pradesh, have all adopted the u.p. pattern in full force with effect from october 1, 1974, the award grants the benefits in a phased manner with effect from july 1, 1976 and full effect to the u.p. ..... essential commodities. foodstuff is included in the definition of 'essential commodity' and sugar would be an essential commodity for this purpose. the support of the act had been taken by the government of india for regulating production and distribution of sugar and the history as follows : they are regulated in the interest of ..... a member, on december 10, 1976. the whole aspect of levy sugar prices had been gone into and it was pointed out that parliament enacted the essential commodities act, 1955 to provide, in the interest of general public, for the control of production, supply and distribution and trade and commerce in commodities which are considered as .....
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