Court : Gujarat
Reported in : (2004)2GLR1338
..... , imagine that the importer had manufactured the goods in india and determine the amount of excise duty that he would have been called upon to pay in that event; section 3 of the customs tariff act has been enacted to provide for a level playing field to the present or future manufacturers of the like articles in india.this court struck down circular no.38/2000 dated 10.5.2000 whereby the central board of excise and customs had informed the traders that the above exemptions ..... ------------------------------------------------------notification no.48/2001-ce dated 10th october 2001 has thereafter been issued by the central government in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1955 making the following further amendment in the notification no.3/2001-central excise, dated the 1st march, 2001 namely :-in the said notification, in the table, against s.no. ..... the petitioner-unit manufactures regenerated polymers out of scrap or waste of goods falling within various chapters including chapter 39 of the central excise tariff. ..... units in special economic zones/free trade zones have to be treated like goods manufactured for all purposes like the goods manufactured in other parts of india, cannot be accepted.the fiction contained in section 3 of the customs tariff act, 1975 relied upon by the petitioners is for the limited purpose of considering the levy of excise duty and the rates thereof on the goods manufactured in india. .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)2GLR1230
..... and reasons for introduction of bill which ultimately culminated into the amending act of 2004 reads as follows:chapter iii of the ordinance amends the recovery of debts to banks and financial institutions act so as to enable the bank or financial institution to withdraw with the permission of the debts recovery tribunal, the application made to it and thereafter take action under the securitisation and reconstruction of financial assets and enforcement of security interest ..... sub-section (1) thereof whether made before or after amending the act of 2004 for the purpose of taking action under the act of 2002, if no such action had been taken earlier.37.1 second proviso to sub-section (1) of section 19 of the act of 1993 provides that such an application shall be dealt with expeditiously and disposed of ..... under the law, but same would lead to multiplicity of proceedings and would put the petitioners to harassment.8.2 it was also contended that by virtue of the amendment made in the act of 1993, by enforcement of security interest and recovery of debt laws (amendment act of 2004) (hereinafter referred to as 'the amending act of 2004'), the legislature has further clarified the ..... petition filed before high court under articles 226 and 227 of the constitution of india without the permission to institute a fresh petition, remedy under articles 226 and 227 should be deemed to ..... heard before the exercise of power of removal.25.1 in the case of assistant excise commissioner and ors. v .....
Tag this Judgment!Court : Gujarat
Reported in : [2010]24STT121
..... admissible under chapter x of the customs act, 1962 read with the customs & central excise duties drawback rules, 1995 and means a rebate of a specified percentage of duty paid at the time of the importation of goods which are re-exported or used in the manufacture of goods which are exported, which repayment is to the exporter-domestic tariff area unit ..... sea customs act was amended from time to time and some important amendments were made to the sea customs act by the sea customs (amendment) act, 1955 ..... where any levy was contemplated, the act is express and specific in this respect and in the absence of a similar provision regarding export duty, levy thereof is wholly unjustified.36.12 as stated above, chapter x-a in the customs act, 1962 containing sections 76a to 76n being special provision relating to special economic zone including the charging provision (section 76f) providing for levy of export duty on goods supplied from the domestic tariff area to the special economic zone ..... therefore, submitted that the combined reading of all these provisions leads to a conclusion that supplies made by a dta unit to units/developers in sez are to be treated as exports and they do not enjoy any exemption from export duty.32. mr ..... excise duty is on manufacture while levy of sales tax by its very nature arises at the stage beyond manufacture, namely, the sale of the article. ..... 2004] 6 scc 59, it is held that legislature may sometimes create a chain of fictions by the same act or by succeeding acts .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR683; (2009)23VST298(Guj)
..... to the rule under the central excise rules, 1944, the power to authorise exemption from the duty in such a case was very much there, but it was only the failure to exercise such power which led to the litigation and the hon'ble apex court has ..... could withdraw in the same manner in exercise of the same statutory provision like the sales tax act, but, once the notification granting the benefit of exemption for a period from 1-12-2005 to 30-11-2008 has been issued, it will remain in force and if it has been withdrawn or rescinded before the expiry of the validity thereof, then, there has to be a justification shown or it can be only justified that for ..... units or the deferment of tax to such industrial units under the earlier law and to whom the eligibility certificate has been granted by the industries commissioner and the exemption certificate granted by the commissioner of sales tax, subject to the provisions of chapter iv-a of the gujarat value added tax rules, 2006.therefore, emphasizing on this aspect and referring to another government notification dated 18-8-2006 at annexure-m, he submitted that it ..... has been granted under the relevant provisions of the sales tax act and it is well established that the government has the power to rescind, amend or annul such notifications which would therefore not amount to a ..... 2004 lawsuit 1382 (sc), and submitted, as observed in para 9, that even though there may be a discretion to change the policy it has to be examined in light of article .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)1GLR558
..... contend that the said act is not a complete code in itself and that philosophy as manifested in section 127 of the maharashtra regional and town planning act, 1966 can be adopted in the present case also.11.9 reliance was also placed on the decision of the hon'ble supreme court in the case of collector of central excise v. ..... plan having come into operation, the petitioners had a right to call upon the respondents to acquire the land in question for the stated purpose and if such acquisition by agreement was not carried out within a period of six months thereof or no steps were taken for commencement of the acquisition other wise than by agreement, the petitioners would have a right to insist that the ..... lead to some absurdity or some repugnance or inconsistency with the rest of the instrument, in which case the grammatical and ordinary sense of the words may be modified so as to avoid that absurdity and inconsistency, but no further.19.3 in the decision of bhavnagar university (supra) also the hon'ble supreme court observed that it is the basic principle of construction of statute that the same should be read as a whole, then chapter by chapter, section by section and word ..... way of amendments permitted by the court have challenged the subsequent notification dated 28th september 2004 issued by ..... of legislative or administrative or quasi-judicial exercise of power is liable to attract the prohibition of article 14 of the constitution and equality and arbitrariness are sworn enemies. .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1580
..... not challenged the constitutional validity of the provisions of section 183 of the act but have merely challenged the order dated 8th june 2005 issued by the central government under section 183 of the act and the subsequent amendment by the state electricity commission dated 14th december 2005.14.3 mr tushar mehta for ..... period between 31st march 2005 and 13th december 2005 also, the geb and aec were required to make assessment at the rate of one and half times the applicable tariff for maximum six months in case of industrial/commercial consumers.20.5 during the entire period from 10th december 2004 to 13th december 2005, ..... and when reason for it is found in the four corners of the statute itself but at the same time a casus omissus should not be readily inferred and for that purpose all the parts of a statute or section must be construed together and every clause of a section should be construed with reference to the context and other clauses thereof ..... act, the legislature has substantially retained the very same language in which theft as a criminal offence was defined under section 39 of the 1910 act, but has elaborated the said definition 11.2 a perusal of comparative provisions would show that the very same provisions which were enacted under the chapter criminal offences and procedure in the 1910 act are repeated in the new act, under the chapter offences and ..... under the electricity (supply) act, 1948 was neither violative of articles 20(1) and 14 of the constitution nor ..... leads .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2005Guj51; (2004)3GLR2689
..... rule which the central government or the state government is empowered to make under this act may, notwithstanding the absence of any express provision to that effect, provide for the levy of such fees in respect of applications, amendment of documents, issue of certificates, licences, permits, tests, endorsements, badges, plates, countersignatures, authorization, supply of statistics or copies of documents or orders and for any other ..... while registering the vehicle, shall state the unladen weight of the vehicle, the number, nature and size of the tyres attached to each wheel; the gross vehicle weight of the vehicle and the registered axle weights pertaining to the several axles thereof; and if the vehicle is used or adapted to be used for the carriage of passengers solely or ..... drive any motor vehicle and no owner of a motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place unless the vehicle is registered in accordance with this chapter and the certificate of registration of the vehicle has not been suspended or cancelled and the vehicle carries a ..... compounded and the concerned vehicle was discharged, it would not be proper for this court to interfere with the same under article 226 ..... and anr, reported in air 2004 sc 2413 (=2004 air scw 2901 = 2004(6) scc 194 = jt 2004 ..... be lifted in upward direction, which will make the steering wheel absolutely free, which would ultimately lead to the driver losing the control and command of the vehicle. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj112; (1964)GLR705; (1965)ILLJ567Guj
..... constitution act of 1935 and argued that though the bombay industrial relations act was reserved for assent and had received the assent of the governor-general and would, therefore, prevail in the province of bombay as against the central act the central legislature having passed several amending acts amending that act, the central act would prevail as from the dates when the amending acts came into force and the bombay industrial relations act, therefore, would be void unless every time the acts amending the industrial disputes act were ..... 20, 23 and 24, chapters vi and vii of the act deal with conciliation and voluntary arbitration and bombay indu 62 and 63 dealt with illegal strikes and lockouts and chap. ..... the supreme court held that the words 'shall be construed as' meant 'shall be read as' and consequently, wherever in the bombay act the words 'provincial government' or 'government' were used, they had to be read as the chief commissioner of kutch and the words 'province' or 'presidency of bombay' as kutch or any part thereof. ..... in order to appreciate the true result of that decision, it is necessary to relate a few facts leading to the petitions disposed of thereby and the contentions raised therein so far as they are relevant for our purposes. ..... 2(3) thereof, that act itself became void in the absence of a fresh assent of the president for it in view of the amendments made from time to time in the industrial disputes act, 1947, and, in particular, those in 1951 and 1956. .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)3GLR1873
..... of powers under art.226 in a public interest litigation took the investigation away from the state police and entrusted it to central bureau of investigation and such power was neither exercised to give any advantage to a political party or group of people ..... and malicious intention of outraging the religious feelings of that class.63. so far as the legislative history of this section is concerned, it is to be noted that it has been introduced by criminal law amendment act (xxv of 1927), section ..... and these twin requirements should be satisfied to make out a prima facie case but merely because a person 'x' or 'y' says that a particular person or persons are responsible for the publication of the offending article, ..... and manhandled at porbandar, (ii) mukund mehta, (iii) janak bhatt and (iv) jashvant sanghvi and all well-wishers like them have published, in the leading gujarati newspapers of gujarat and mumbai, their statements that they are not at all concerned with this booklet jagrut parivar and those who had published the same should be condemned and that it is an act ..... cognizance of an offence under section 190(1) of the code and it has nothing to do with the statutory power of the police to investigate into an fir which discloses a cognizable offence, in accordance with chapter xii of the code even if the offence is alleged ..... and sikh in the said book and communal disputes amongst different religious sects and denominations thereof ..... 2004 for commission of offences as mentioned earlier and .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)3GLR1965
..... . ifindra sawhney (supra) would have held that thethen existing provisions in the constitutionincluded promotional posts also where reservationwas to be applied, parliament would not havehastened to amend and bring about articles 16(4-a) and 16(4-b) through the 77th amendmentact, 1995 and 81st amendment act of 2000 ..... .'{re: justice pollock basu in the book 'lawrelating to protection of human rights under theindian constitution and allied laws' in chapter 4the learned author has observed 'human rights andreservations for backward classes, page 123}14 ..... in para21 at page 730 of the above judgment in the case ofislamic academic of education (supra), the hon'blesupreme court has observed as under:11.2(d) 'para 21 - so far as the year 2003-2004 isconcerned, time is running out as the outertime-limit for admission is fast approaching orhas gone. ..... . the saidprovisions cannot be extended by way ofimposition of restriction or regulation so as toimpair the right of a citizen of india underarticle 19(1)(g) or article 30 thereof ..... .'13.8 'the central idea of my scheme, the details ofwhich would have to be worked out, is to adoptmeasures which would put sc and st children asnear to children more favourably placed ascircumstances permit .....
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