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 : Jun-19-2003
Reported in : AIR2004Guj26; (2003)3GLR2234
..... of arrears in lacs and lacs even in crores without resorting to recover either by disconnection of the supply of energy under section 24 of the supply act or by requiring additional security from the consumer or by instituting legal proceedings against the consumer, the board is responsible for its own sheer negligence and cannot fasten its own responsibility and ..... due or outstanding of the previous owner, taken by the board is condition precedent for the supply of electricity to the subsequent owner. this is not a ease of forced loan as the board is bound to refund the same after adjustment of the expenses incurred for recovering the said amount.9. i have heard the learned counsels for ..... for that amount by the civil court and amount is recovered. it is also contended that the amount required to be deposited by the subsequent owner will be a forced loan refundable which is impermissible as held by the supreme court in the case of state of m.p. v. ranavji raoji and anr., reported in air 1968 .....
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 : 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 : 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 : 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 : Sep-11-2003
Reported in : AIR2004Guj83
..... licensee shall, if required by the consumer, cause the consumer to be supplied with such a meter:provided that the licensee may require the consumer to give him security for the price of a meter into an agreement for the hire thereof, unless the consumer elects to purchase a meter.(4) the licensee or any person duly ..... counsel mr. m.d. pandya while developing his arguments has fairly accepted that the finding recorded by the lower court on the issue no. 6 has some legal force and as earlier suit filed by the plaintiff company was not decided on merits, requirement of section 11 of the cpc cannot be said to have been satisfied and, ..... ice mills, muzaffarnagar v/s executive engineer, electricity maintenance division, muzaffarnagar, reported in air 1987 all.115. referring to the provisions of section 26(6) of the act and the agreement between the parties, the high court has observed that the executive engineer was perfectly within his right in fixing the check meter in order to ascertain .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-20-2003
Reported in : (2003)184CTR(Guj)312
..... accordingly. the tribunal has unfortunately failed to appreciate the legal requirement before confirming the order of the cit as regards applicability of section 40a(2) of the act.41. the tribunal's order will have to be appraised in light of the fact that the tribunal was called upon to determine whether the cit had validly ..... the assessee should be given an opportunity of doing so. on no account whatever should the tribunal base its findings on suspicions, conjectures or surmises, nor should it act on no evidence at all or on improper rejection of material and relevant evidence or partly on evidence and partly on suspicions, conjectures and surmises, and if it ..... , learned counsel appearing on behalf of the revenue has submitted that only question that was brought before the court was applicability of section 4qa(2) of the act and it was not possible to take into consideration any other aspect of the matter, including various findings recorded by the tribunal as regards the transaction. he .....
Tag this Judgment!