Court : Gujarat
Reported in : AIR1963Guj297; (1963)GLR523
..... :-x x x x(2) the returning officer shall then examine the nomination papers and shall decide all objections which may be made to any nomination and may, either on such objection or on his own motion, after such summary inquiry, if any, as he thinks necessary reject any nomination paper on any of the following grounds: -x x x x(b) that there has been a failure to comply with any of the provisions of section 33 or section 34.x x x x (4) ..... to be done by placing a mark on the instrument or paper in the presence of the returning officer or the presiding officer of such other officer as may be specified in this behalf by 'the election commission and on such officer, being satisfied as to the identity of the person placing the mark, attesting the mark as being the mark of that person. ..... that has been placed before us, we hold that shantilal swaroopchand shah was not in the service of the government within the meaning of section 123(7) of the representation of the people act, 1951, at any material time in view thereof, the further question whether he is a gazetted officer, does not arise for consideration and we refrain from dealing with that aspect of the matter.'27. ..... to the legisla-lature, the provisions of section 51 as to the appointment, payment and dismissal of ministers, and section 59 (3) and (4) of the act of 1935, and the business rules made by virtue of section 59, place beyond doubt that the home minister is an officer subordinate to the governor.' mr ..... reported in 1952 i tlr .....
Tag this Judgment!Court : Gujarat
Reported in : (1975)16GLR982
..... may extend to rupees one hundred in addition to any punishment he may become liable to under the act, or under the indian penal code, and shall lose his claim of refund if any.the octroi inspector, may, after obtaining the sanction of the chief officer, file the complaints in the magistrate ..... return contains the information which, the chief officer has reason to believe to be incorrect on other auhentic information obtained shall be recovered in the manner prescribed in chapter ix of the act.bye-law 15 provides as follows:whoever, does or ommits to do, an act in contravention of any provisions of these bye-laws, or makes out a false transit pass or gives false certificates or makes a false declaration may be punished with a fine which ..... any public nuisance whatever and order proceedings to be taken for the recovery of any penalties and for the punishment of any persons offending against the provisions of this act or of any rule or by-law thereunder and shall order the expenses of such prosecutions or other proceedings to be paid out of the municipal fund;provided that no prosecution for an offence ..... him, and the relevant provisions of the bye-laws, came to the conclusion that original accused was guilty for the commission of the alleged offence and sentenced him as stated above.8. ..... no goods were brought without payment of octroi duty and that an inquiry may be made in that behalf. .....
Tag this Judgment!Court : Gujarat
Reported in : 1999CriLJ3419; (2000)1GLR396
..... appellant has given the timings of the incident as 15.55 hours, it is obvious and natural on the part of this witness to get excited and to rush to the appellant nosooner he was informed about the commission of the illicit act by the appellant with his dauther . ..... he has admitted that he had informed the police about the commission of rape and thereafter the police also asked him to submit report whether rape was or was not committed on the ..... the mosque and assaulting the appellant, in our opinion, would be more natural human conduct and more particularly no father would be able to keep himself cool and calm on hearing about the commission of such a heinous crime with his innocent minor daughter15. ..... to a room , removed her ijar (trouser) and after laying her down committed illicit act with her with the result blood oozed out from her private part. ..... evidence is natural and trustworthy and connects the appellant with the commission of the crime.16. ..... by the prosecution, it is not clear as to how the police got the information about the commission of the rape. mr. ..... jadeja made proper inquiry from the female members who had come with a minor girl with profused bleeding from her private part, proper treatment could have been given in the civil hospital itself ..... he has admitted the suggestion of the defence that if an act of intercourse with force is committed on a minor girl, it will cause injury to both the parts of labia majora and minora and will also afect the vaginal tract and the tract .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj156
..... the licenge shall be granted for a period of one year after which it may be re-newed on a written application in such form as may be determined by the market committee, and after such inquiries as are referred to in sub-rules (21 as may be considered necessary and on payment of full fees as payable for fresh licence; provided that all licences shall remain in force from the date of issue till ..... such application together with the proper amount of the fee, the market committee may, after making such in-quiries as may be considered necessary and on the applicant agreeing to abide by the provisions of the act; rules and bye-laws and such other conditions as may he laid down by the market committee for holding such licence grant to him the licence applied for. 3. ..... - (1) any person desiring to obtain a licence to do business as a trader or a general commission agent in agricultural produce in any market area or part thereof shall make a written application in such form as the market committee may determine to the market committee and shall pay such fees as may be ..... under article 226 of the constitution, the petitioner who was earlier granted a licence for carrying on business as a general commission agent and as a trader in stall no. ..... the establishment of a market committee may, subject to rules, made inthat behalf, grant or renew a general licence or a special licence for the purpose of any specific transaction or transactions to a trader, general commission agent, broker............ .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)56CTR(Guj)182; [1987]164ITR102(Guj)
..... the supreme court held that the statements made by the witnesses before the income-tax officer were material upon which the tribunal could act and it was open to the tribunal to rely upon the statements made by them before the income-tax officer and disbelieve the statements made by them before the appellate assistant ..... tribunal's finding that the amounts as alleged by the assessee were paid by way of commission to ramkumar is perverse and against all the accepted principles governing appreciation of evidence. ..... of vouchers in support of the claim for deduction of the expenditure by way of commission paid to ramkumar would not prove the claim made by the assessee. ..... -tax officer had in the course of the assessment proceedings doubted the genuineness of the payment of commission to ramkumar and called upon the assessee to prove it. ..... course of the assessment proceedings, the assessee claimed that it had to pay this commission to get small coins as there was shortage of coins. ..... this statement of ramkumar was recorded in the course of inquiry made by the income-tax officer as stated above, in the absence of the ..... view of the settled position of law, it was open to the income-tax officer to examine ramkumar in the course of the inquiry made by him in the absence of the assessee. ..... in the course of inquiry, he found that ramkumar was a hawker who was hardly able to maintain himself with the income which he ..... is open to him to collect materials to facilitate assessment even by private inquiry. .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]108ITR500(Guj)
..... chemicals sold through the efforts of the employee concerned and it is the common feature of all the agreements entered into with each of the three employees that the figure of commission payable to each of the employees was to be worked out at the end of the quarter of three months in each calendar year and it has been found that in each ..... swimming bath trust : [1955]27itr279(bom) to the instant case, we also can hold that though the tribunal has come to the conclusion that the amount of commission paid by the assessee-firm to its employees was allowable as a deduction under section 37, if we come to the conclusion that it fell fairly and squarely within ..... genuine and binding agreements between the parties; (ii) the agreements were acted upon substantially and entries in the account books made in regard to the payment of commission were genuine an not fictitions; (iii) the payment of commission under the agreements was necessary in the interest of the assessee's business; (iv) the commission paid was also reasonable in the facts and circumstances of the ..... the tree agreements was necessary in the interest of the assessee's business, in our opinion, applying the correct test require to be applied for ascertaining the reasonableness of the commission paid in the light of the provisions of section 36(1)(ii), namely, the test of commercial expediency as has been laid down by the division bench of our court in laxmandas ..... commission to the assessee's employees and caused various inquiries .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj178; 1963CriLJ135; (1963)0GLR638
..... would not produce the document or thing as required by such summons or requisition.or where such document or thing is not known to the court to be in the possession of any person,or where the court considers that the purposes of any inquiry, trial or other proceeding under this code will be seved by a general search or inspection,it may issue a search-warrant; and the person to whom such warrant is directed, may search or inspect in accordance therewith, and the provisions ..... section 94 of the criminal procedure code reads as follows:-'94 (1) whenever any court or any officer in charge of a police-station considers that the production of any document or other thing is necessary or desirable for the purposes of any investigation, inquiry, trial or other proceeding under this code by or before such court or officer, such court may issue a summons, or such officer a written order, to the person in whose possession of power such document or thing is believed to be, requiring him ..... 20 of the constitution reads as follows : -'(i) no person shall be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under the law in force at the time of the commission of the offence. ..... is available therefore to a person against whom a formal accusation relating to the commission of an offence has been levelled which in the normal course may result in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1973Guj15
..... notwithstanding anything hereinbefore provided, an appeal shall lie to the said high court from a judgment of one judge of the said high court or one judge of any division court, pursuant or section 108 of the government of india act made (on or after the first day of february 1929) in the exercise of appellant jurisdiction in respect of a decree or order made in the exercise of appellate jurisdiction in respect of a decree jurisdiction by the court subject to the superintended of the said high ..... court and not being an order made in the exercise of revisional jurisdiction and not being a sentence or order passed or made in the exercise of the power of supertendence under the provisions of section 107 of the government of india act of in the exercise of criminal jurisdiction) of the one judge of the said high court or one judge of any division court, pursuant to sec 108 of the government of india ..... the assistant charity commission, on receiving this applications held an inquiry and found that respondent nos. ..... there the question was whether an application under section 72 could be regarded a s an appeal within the means in of the section 29(2) of the limitation act and after examining the real nature of the right conferred by section 72, the divisions bench consisting of m. u. ..... 1 to 3 as trustees in the register under section 22-a that being the section under which the assistant charity commissioner acted in making his order dated 29th june, 1959 -- and the order dated 29th june,. .....
Tag this Judgment!Court : Gujarat
Reported in : 2009(164)LC207(Gujarat); 2009(241)ELT164(Guj)
..... case in accordance with the provisions of this act as if no application under section 32e had been made.for purpose of sub-section (1), the central excise officer shall be entitled to use all the materials and other information produced by the assessee before the settlement commission or the result of the inquiry held or evidence recorded by the settlement commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such ..... section 32e(1) & section 32f of the act, it becomes clear that settlement commission had entertained the application made by the petitioner, 'the case' was under consideration of the settlement commission, but ultimately because of the opinion of the settlement commission that the petitioner had not cooperated with the settlement commission in the proceedings before the settlement commission, in exercise of powers under section 32l(1) of the act settlement commission had sent the case back to the ..... learned counsel for the respondent authority submitted that any order made by the settlement commission was conclusive as provided by section 32m of the act, and no matter covered by an order made by settlement commission could be reopened in a proceeding under the act and, therefore, the adjudicating authority had no role to play and the demand raised on the basis of the order made by settlement commission / the order made by the adjudicating authority on 30/10/2005 had to be recovered by the .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)1GLR345
..... family feud between the parties, it is not understood how the learned megistrate came to the conclusion that there are no reasonable grounds to believe that opponents-accused have not participated in the commission of the alleged offence of murder and that the opponents-accused cannot be said to have abetted the said offence. ..... given by the widow of the deceased victim ajitsing harnamsing within about four hours' time after the alleged commission of the offence, it becomes clear that when the deceased was taking food at his place he was dealt with by a sword blow alleged to have been given by tarasing alias avtarsing sohansing - accused ..... 179 has stated to the effect that the words 'or suspected of the commission of were introduced in the provisions of section 497 of old criminal procedure code by an ..... after narrating the incident in details the motive for the commission of the crime has been narrated and details as to how the deceased was taken to the ..... to be out of the question.the only limited inquiry may then relate to the materials for the suspicion... ..... as discussed hereinabove it is clear that the learned magistrate has not acted properly and has clearly exceeded his jurisdiction in passing the order granting bail to the ..... per the law laid down by the supreme court it is clear that the learned magistrate has acted improperly and exceeded his jurisdiction in passing the impugned order.7. ..... stage unless the magistrate is able to act under the proviso to section 437(1), cr.p.c .....
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