Court : Gujarat
Reported in : (2002)3GLR92
..... taken into account in calculating the extent of vacant land held by such person.' from the aforesaid provisions of the statute, it becomes clear that on coming into force the said act, no person is entitled to hold any vacant land in excess of ceiling limit. the word `person' is defined to include an individual, a family, a ..... the word `family' as defined by section 2[f] and the word `person' as defined by section 2[i] of the act it becomes clear that on the date of coming into force of the act there takes place a notional statutory partition of the shares which the coparceners are entitled to hold. however, in view of the definition ..... :-so far as special civil application no.6175/1999 is concerned, according to the petitioner - gujarat housing board, on coming into force of the urban land [ ceiling and regulation ] act, 1961 [ hereinafter referred to as the `the act, 1976' ] respondent no.4 naranbhai hirabhai patel, who is father of the respondent nos.1 & 2 viz. kalpeshkumar naranbhai patel .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1615
..... credit or (iv) for securing proper management or business of the society or (v) for preventing affairs of the society being conducted in a manner detrimental to the interests of the ..... issue direction to society if registrar, of his own motion or otherwise is satisfied that (i) in public interest or (ii) for the purpose of securing proper implementation of cooperation production and other development progress approved or undertaken by the state government or (iii) linking coordinating of cooperative activities such as marketing and ..... society containing such provision shall with effect on and from the commencement of section 2 of the gujarat co-operative societies (amendment) act, 1981 (6 of 1981) cease to be in force.]27. the only enabling power conferred upon the state government with respect to recruitment is to be found in section 76 of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj113; (1987)1GLR437
..... was extended from time to time up to october, 1974. on september 21, 1974, the ordinance regarding sick textile undertakings came into force which later on took the shape of the sick textile undertakings (nationalisation) act, 1974. thus, the mill company came under the management of the national textile corporation. 5. on april 11, 1977, the ..... state, if stay is not granted further, he has submitted that there was unreasonable delay in making the application and unless the money is deposited, there is no security for the satisfaction of decree. therefore, according to him, the court should not grant stay. 58. as far as substantial loss to the applicant is concerned, ..... amount in court. this should be considered sufficient to safeguard the interest of the bank. therefore, in the facts and circumstances of the case, this aspect of security also does not assume much significance and on that count, the stay cannot be refused. 62. the contention that the bank has chosen to execute the decree .....
Tag this Judgment!Court : Gujarat
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
Reported in : AIR1975Guj25; (1974)GLR780
..... as these lands within two miles limits of surat borough municipality were concerned, by reason of specific exemption under section 88(1)(c) when the 1948-act came into force nothing in sections 1 to 87 was applicable and, therefore, the defendants-tenants' rights as protected tenants or otherwise to claim any protection under the acquired ..... which could be terminated under section 14, and the rights of a tenant under section 5 of the 1948-act or the amended section 23(1) of the 19,39~act by which there was a statutory security of tenure by conferring only status of irremovability by extending the term under the statute. the protected tenants had ..... an unlimited security as against the limited security given to a tenant under section -5. their lordships however, categorically held at page .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj200; (1965)GLR978
..... . this village had not been surveyed. on september 1, 1951 the land reforms act came into force and which provided for the acquisition of occupancy rights by tenants. on january 29, 1962. fifty-one tenants made applications under section 28 if the act for acquisition of occupancy rights. as required by that section, they also deposited certain ..... the assessment specified in the mamlatdar's order and not the assessment in force at the time of the demand was made 16. ii will be observed that the scheme of the land reforms act is totally dissimilar to the scheme in the present act, and the reasoning in the decision shows that the conclusion arrived at by ..... contains provisions providing an over-riding effect of the act over other laws, and lays down that the provisions of the act and of the rules and orders made thereunder shall have effect, notwithstanding anything inconsistent therewith contained in any other law for the lime being in force or any instrument having effect by virtue of any .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj75; (1993)2GLR1496
..... vii. after termination of proceedings under section 88b by the judgment and order of gujarat revenue tribunal, dated june 27, 1974, the gujarat town planning and urban development act, 1976 came into force with effect from february 17, 1978, and as one of the submissions has reference to this fact this fact is also referred to as an important fact. viia. during ..... the relevant date being 1-4-57 on which date all the sitting tenants of agricultural lands became the deemed purchasers of the lands, section 121 of the act which came into force on 1-2-78 would not deprive the sitting tenants of benefit of statutory purchase which had taken place on 1-4-57. some formality of fixation of the ..... amendment made in section 43(c) and section 88(1)(b) both the amendments are retroactive from 1st august, 1956, i.e. from the date the bombay act 13 of 1956 came into force. in other words, amended section 43c and section 88(1)(b) with its proviso will have to be read as if they were introduced in that very .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj95; (1974)GLR18
..... such leases together with or subject to those.. of the local law, if my for the time being in force. section 3 of the tenancy act has inter alia brought both these sections into force. if both are in force. then section 106 cannot apply to the instant case unless there is a notification issued by the state government under ..... it applies in a very large number of cases - the tenancies protected under bombay tenancy act, 1939 are recognised under the tenancy act. 1943 and continue in force with all the protection which the latter act accords to them. however since section 4a of the tenancy act does not apply to cases in which exemption certificates have been granted under section 88b ( ..... , the question of c6rnpar'ng the rights which accrued to him under the bombay tenancy act of 1939 with those which the modified sections 3. 3-a and 4 of that act (vide schedule i lo the tenancy act of 1943) continue in force for him does not arise.so also the question of considering the effect of repeal so .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)51CTR(Guj)52; [1986]158ITR486(Guj)
..... certain amount of interest paid on moneys borrowed for payment of estate duty was deductible under section 57(iii) of the income-tax act, 1961, from the dividends derived from the shares and securities. the division bench consisting of bhagwati c.j. and diwan j. (as they then were) held that there was no difference ..... borrowed from third parties are inadmissible does not stand at par when an assessee entails expenses for obtaining bank guarantee for securing adequately for the payment of tax as required under the finance act, 1965. the situation in the latter case is for staying the enforcement and giving time for satisfying the statutory requirement ..... statutory liability and, therefore, any expenses incurred either by raising the funds in specie or by obtaining the bank guarantee for securing the maximum period of six months prescribed under the said act would not make any difference, and such expenses could not qualify for being treated as admissible expenses since the dominant purpose of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1975Guj194
..... the petitioner. so long as that statutory guarantee continued in force by reason of the order issued under section 155 (2), which has a force of law and which portent amends the primary education act, this administrative machinery with all provisions for security of tenure of the staff maintained under section 20 (1 ..... with by the administrative officer.3. at the outset we would consider the relevant scheme of the two acts. the primary education act has been enacted, as stated in its preamble, to secure the development and expansion of primary education, it being a declared policy of the government to reach universal, ..... ) would clearly continue. instead of any repugnancy, the legislative intention is specific to the contrary and terms so expressed by continuing the relevant provisions of the primary education act .....
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