Court : Gujarat
Reported in : 1992ACJ399; AIR1992Guj122; (1992)2GLR976
..... section 20 of the coal mines (nationalization) act, 1973, section 23 of the coking coal mines (nationalization) act, 1972, in section 16(3) of plantation labour act, 198 1, section 10f of companies act, 1956, section 7(7) of payment of gratuity act, section 35 of central excises and salt act, 1944, section 6(7) of qua remuneration act, 1976 and in section ..... 5(c) of cinematograph act, 1952 provision identical ..... in its recent decision in the case of vinod gurudras raikar (air 1991 sc 2156) (supra) has supported the view that the claims tribunal acting under the act of 1988 has no jurisdiction to condone delay beyond the period of 12 months from the date of the occurrence of accident and such an .....
Tag this Judgment!Court : Gujarat
Reported in : 1(1992)ACC717
..... in section 20 of the coal mines (nationalization) act, 1973, section 23 of the coking coal mines (nationalization) act, 1972, in section 16(3) of plantation labour act, 1981, section 10f of companies act, 1956, section 7(7) of payment of gratuity act, section 35 of central excise of salt act, 1944, section 6(7) of qua rem uneration act, 1976 and in section ..... 5(c) of cinematograph act, 1952 provision identical to ..... of india has in its recent decision in the case of vinod gurud has raikar (supra) has supported the view that the claims tribunal acting under the act of 1988 has no jurisdiction to condone delay beyond the period of 12 months from the date of the occurrence of accident and such an application .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)26CTR(Guj)209; [1982]138ITR143(Guj)
..... valuation board [1950] 2 kb 398 , where it was held that for the purpose of compensation under s. 13(4) of the coal industry nationalisation act, 1946, the 'open market' value of certain mining timber was the value as restricted by a control of timber prices order, is not considered to have any general theoretical application to valuation ..... have been necessary, if so developed. at the date of resumption (compulsorily purchase) which is the relevant date for purposes of compensation under the public works act, 1922 (nsw), the land control regulations were in force and they ceased to apply to the land in question with effect from 1948 when the national security ..... power thereunder could not be exercised unless the conditions were complied with. they were fetters on the legislative power. section 299 of the government of india act in express terms said that the appropriate legislature had no power to make any law authorising the compulsory acquisition for public purposes of any land, etc., .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)168CTR(Guj)621; [2001]251ITR433(Guj)
..... to the revenue to show that goodwill is overvalued and the other assets are undervalued. the judicial member relied on the decision of the supreme court in guzdar kajora coal mines ltd. v. cit : [1972]85itr599(sc) wherein the supreme court had laid down that if circumstances exist showing that a fictitious price has been put on ..... two circulars of the central board of direct taxes, the tribunal had stated that one of the circulars related to the tax liability of surplus in the case of nationalised banks and it has no application to the present case and that the second circular was based on the decision in mugneerum bangur : [1965]57itr299(sc) , ..... reliance on circular no. 63 (see : [1971]82itr1(bom) ) issued by the board in connection with the assessment problems of nationalised banks cannot have in view of the special provisions of the banking companies act. the proceedings of the taxation advisory council cannot be binding as in the case of circulars. (vi) goodwill by its definition is .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)24CTR(Guj)184; [1981]131ITR42(Guj)
..... was not credited in the capital account of the person concerned in the firm in which he is a partner, no such question would have arisen. the two acts, viz., the act of the introduction of the property and the resultant extinguishment of the right and the corresponding credit entry in the capital account are inextricably related to each other. there ..... gains to him as a result of the extinguishment of the right there is a transfer within the meaning of s. 45 read with s,2(47) of the act of the act. a link has to be established. once this link is established and there is a clear nexus, s. 45 would be attracted in view of the inclusive ..... circumstances of the in favour of thecase, the tribunal was right revenue.in law in holding that therewas a transfer within themeaning of section 2(47) ofthe income-tax act, 1961, ofthe shares contributed bythe assessee as capital tothe partnership firm in whichhe was a partner ?it is clarified thatthe factual position asto whether or not infact capital gains .....
Tag this Judgment!Court : Gujarat
Reported in : 2001CriLJ4475; (2001)4GLR3730
..... on record dictating the exercise of discretion in particular way ?to state in short in different words, is to examine whether accused after being enlarged on bail, is likely to act or behave in a manner injurious to the interest of the prosecution or larger good, or national interest misusing the liberty granted. if the answer to any of the above .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj59
..... by merely passing a resolution.31. from this, the only conclusion that can be drawn is that to benefit the wrong-doers, the chairman has acted. he has acted arbitrarily as per his whims and caprice to benefit some at the cost of many innocent occupiers who are facing problems of parking their vehicles and nuisance ..... obliged to be people-oriented. no functionary in exercise of statutory power can claim immunity, except to the extent protected by the statute itself. public authorities acting in violation of constitutional or statutory provisions oppressively are accountable for their behaviour before authorities created under the statute like the commission or the courts entrusted with ..... 'development', which reads as under :(viii) 'development' with all its grammatical variations and cognate expressions, means the carrying out of any building, engineering, mining, or other operations in, or over, or under land or the making of any material change in any building or land or in the use of .....
Tag this Judgment!Court : Gujarat
Reported in : II(2003)BC494; (2002)1GLR293
..... corporation of delhi v. purshotam dass jhunjunwala and ors., (supra). in this case, legal position with regard to, section 17 of the prevention of food adulteration act, 1954 is made clear. it has with regard to prosecution of directors of sugar mill for manufacturing adulterated milk toffee and in complaint, averments were made giving ..... anything contained in sub-section (1)' words 'notwithstanding anything contained in sub-section (1) do suggest that if case falls under section 141(2) of the act, requirements of sub-section (1) are not at all necessary to be fulfilled by the complainant. sub-section (2) is to be considered independently without taking ..... for each and every cheque the complainant, therefore, got issued distinct and separate notice calling upon the accused to comply with requirement of the negotiable instruments act. instead of promising to pay, the accused submitted false statement of the account and replied nothing in regard to the intention of payment.' in para 11, .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)215CTR(Guj)16; [2009]313ITR293(Guj)
..... 414/ahd/1993).2.the question, at the instance of the assessee, has been referred by tribunal, ahmedabad bench 'b' under section 256(1) of the it act, 1961 (the act):whether, on the facts and in the circumstances of the case, the tribunal was justified in confirming the disallowance of guarantee commission of rs. 3,16,668the ..... revenue receipt. the ito, however, rejected the assessee's contention and held that the amount was income of the assessee company under section 28(iv) of the act.the tribunal, dealing with the above controversy, observed: 'monetary benefits not partaking of the character of income under fundamental concept of income have been now made taxable ..... from business. that the question raised by the tribunal was wide enough to take within its sweep both section 28(i) and section 28(iv) of the act. and the revenue should not be precluded from raising the said contention. it was submitted that for constituting business even one solitary transaction was sufficient, however, in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj113; (1987)1GLR437
..... 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 bank filed a suit for recovery ..... wedded to the welfare of the people and where the constitution of the country has promised the people establishment of an egalitarian society based on socialistic principles, a nationalised bank (which is 'state' within the meaning of article 12 of the constitution) asserts through its senior counsel (mr. m. s. sanghvi) that the ..... compliance to this court immediately. 76. mr. m. c. patel, learned assistant government pleader, states and assures that the under-secretary to the industries, mines and power department, will file an undertaking as indicated hereinabove in this court as early as possible and in no case later than three weeks from today. 77 .....
Tag this Judgment!