Judgment Search Results Home > Cases Phrase: companies profits surtax act 1964 Court: gujarat Page 73 of about 735 results (0.096 seconds)

Sunil Kumar Patodia Vs. Debts Recovery Tribunal - Ii âandeuro;andldqu ...

Court : Gujarat

..... requiring the borrower in default to deposit part of the demand amount, and that too at the appeal stage the above mentioned fact coupled with the fact that for recovery of such claims special act is enacted and special forum is created and having regard to the fact that the demand is related to amount borrowed from bank / financial institution and then not paid, that the provision for pre- ..... 10.1 so far as the observation by hon'ble apex court in the decision in case of ram and shyam company (supra) are concerned, the learned senior counsel for the petitioner relied on observations in para 9 of the said decision wherein hon'ble apex court observed that:- ..... relevant facts involved in and leading to presentation of this petition are that: 4.1 the petitioner is one of the directors of the respondent no.3 which is a company incorporated and registered under the provisions of the companies act, 1956 (hereinafter referred to as the act? ..... 11.2 for the aforesaid reasons and in view of the foregoing discussions, the petitioners contention that section 18 of the act and the remedy and forum prescribed and constituted under section 18 are onerous is not sustainable and cannot be accepted and ..... of taxes (1964) 6 scr 654, the constitution bench considered the question whether the high court of assam should have entertained the writ petition filed by the appellant under article 226 of the constitution questioning the order passed by the commissioner of taxes under the assam sales tax act, 1947. .....

Maneklal Harilal Spg. and Mfg. Co. Ltd. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Reported in : (1980)21GLR753

..... under sub-rule (1), every assessee shall keep an account-current with the collector separately for each excisable goods falling under different items of the first schedule to the act, in such form and manner as the collector may require, of the duties payable on the excisable goods and in particular such account (and also the account ..... it is the contention of the petitioners that, looking to the scheme of the central excises and salt act, 1944 and the central excise rules framed under the central excises and salt act, 1944 (hereafter referred to as the act), the respondents have authority in law to collect excise duty only at the time of removal of the goods from the factory premises and if the goods are shown not to have been ..... . it was found as a fact that calcium carbide manufactured by the company was not known to the market as calcium carbide, and one of the contentions which was also urged before the delhi high court was that calcium carbide was not removed ..... sold.therefore, in paragraph 15, the supreme court proceeded on the footing that, so far as cotton yarn is concerned, if cotton yarn which is an excisable article under item isa of the first schedule to the act, emerges as an intermediate product in a particular concern, then, cotton yarn will have to be subjected to excise duty.12. ..... deals with a situation where excise duty is chargeable ad valorem, that is, where, under the act, duty of excise is chargeable on any excisable goods with reference to the value of such .....

Central India Insurance Co. Ltd. Vs. Dadimajukji Bhesamia and ors.

Court : Gujarat

Reported in : (1965)6GLR881

..... ii of that policy which may be called a comprehensive clause provided that: in terms of and subject to limitations of the indemnity which is granted by this section in connection with the motor car the company will indemnify the insured whilst personally driving a private motor car (but not a motor cycle) not belonging to him and not hired to him under a hirepurchase agreement. ..... . the facts in that case were that one asnani owned a chevrolet car in respect of which he had effected an insurance with the new asiatic insurance company asnani permitted pessumal to drive that car and while pessumal was driving that car with daooji meherotra and murli dholandas that car met with an accident as a result of which ..... . the supremccourt also held that clause 4 of section 11 of pessumals policy with the other company did not make that policy to be a policy within the meaning of section 94 of the act in relation to the chevrolet car by the user of which pessumal incurred the liability sought to be established ..... 1964 the petitioner company took out a chamber summons praying that the notice should be quashed on the ground that it was not the insurance company liable under chapter viii of the act. ..... of that suit a notice under section 96(2) of the motor vehicles act iv of 1939 was issued against the petitioner company and the fourth respondent company. ..... march 5 1964 the city civil court dismissed the chamber summons and held that the said notice was properly issued against the petitioner company. .....

Rajendra J. Damani Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (1997)3GLR2536

..... ., new delhi and the complaint pending in that court under section 135(l)(b) of the customs act read with section 85 of the gold (control) act, 1968 and to issue writ of prohibition from taking any action on the basis of the complaint ..... . the question, therefore, is not one of jurisdiction of the lower court or the authority acting under the directions of the lower court in other state, but the question there was one of jurisdiction of the very high court under article 226 of the constitution of india ..... of the first party and its other firms are limited only for ahmedabad transactions.it is agreed between the parties that second party who is looking after the account works of the other firms and company will be paid rs. ..... . 1 of 1964 reported in 1965(1) scr 492 and in the case of s.m.d .....

Sagrambhai Bhayabhai Bharwad Vs. Mukeshkumar Indulal Chauhan and ors.

Court : Gujarat

Reported in : (1997)1GLR314

..... so far as the second contention is concerned, it may be stated that the state of gujarat in exercise of its powers under section 277 read with sub-section (3) of section 33 of the gujarat municipalities act, 1963 framed the rules called as the gujarat municipalities (reservation of s.c., s.t., b.c. ..... as per the roster point provided under the gujarat municipalities (reservations of scheduled castes, scheduled tribes, backward class and women) rules, 1994, hereinafter referred to as the reservation act, 1994, the second term was reserved for backward class. ..... 1 did not submit the certificate before the scheduled time as required under rules (6) and (8) of the gujarat municipalities (president and vice-president) election rules, 1964; and(2) that the respondent no. .....

Adani Exports Ltd. Vs. Hindustan Organic Chemicals Ltd. and anr.

Court : Gujarat

Reported in : (2000)3GLR2759

..... and therefore, while making an offer, it cannot be said to be offer with free consent, because while making an offer persuant to invitation to make offer by tender was caused by fraud as defined in section 17 of the indian contract act, 1872 and therefore, in view of section 19 of the indian contract act, 1872, when consent to an alleged agreement is caused by fraud, that contract is voidable at the option of party whose consent was so caused'.12. ..... section 17 defines 'fraud', and as per said definition, 'fraud' means and includes any of the five acts committed by a party to a contract with intent to deceive any other party thereto, with suggestion, as a fact, of that which is not tree, by one who does not believe it to be true, and the active concealment of ..... appears that in exercise of discretionary powers, the learned judge of the trial court has acted unreasonably, capriciously and has ignored relevant facts and, therefore, impugned order requires to be ..... structural company ltd. ..... company ..... company ..... life insurance corporation of india, air 1964 sc 892, wherein it has been held as under :'when one party makes a composite offer, each part thereof being dependent on the other, the other party cannot by accepting a part of the ..... looking to section 10 of the indian contract act, 1872, all agreements are contracts, if they are also made by the free consent of parties competent to contract, for a lawful consideration and with a lawful object, so ingredient of 'free consent' is required to .....

Saurashtra Cement and Chemical Industries Ltd. Vs. Gram Panchayat and ...

Court : Gujarat

Reported in : (1980)2GLR354

..... as indicated in the course of the discussion hereinbefore, it is beneficial for the company to enter into an agreement to pay lump sum contribution in lieu of octroi duty ..... the said provision reads as under:179 (1) subject to any rules that may be made under this act, and regard being to the fact that a factory itself provides in the factory area all or any of the amenities which such panchayat provides, a gram panchayat or as the case may be, nagar panchayat may arrive at an ..... petitioner company also does not challenge the validity of the agreement for payment of lump sum contribution to the gram panchayat entered into under section 179 of the act. ..... it would, therefore, be more beneficial for the company to enter into an agreement to pay a lump-sum contribution instead of paying octroi duty at the prescribed ..... gujarat gram and nagar panchayats taxes and fees rules of 1964, octroi duty could be levied within the parameters prescribed by rule 24 read with the ..... the petitioner company does not dispute that the taluka panchayat and the district panchayat can levy a tax or octroi, whether or not the gram panchayat had done ..... the petitioner company presumably because it considered such an arrangement beneficial to it, entered into an agreement for payment of lump-sum compensation instead of octroi duty for the period between april 1,1976 to october 31, ..... right of the district panchayat to levy a similar tax under section 185 is also questioned by the petitioner company on similar grounds.2. .....

Arun Subodhbhai Mehta and anr. Vs. Bhavnagar Municipal Corporation and ...

Court : Gujarat

Reported in : (1988)2GLR1273

..... mayor and the deputy mayor are elected in accordance with the provisions of the act and specifically section 19 b.p.m.c act the mayor and deputy mayor holding office have right to continue to hold the ..... above, it is clear that the meeting was postponed and, therefore, the meeting was not held under the provisions of the act and, therefore, the contents of the minutes of the meeting can not be accepted.15. ..... terms that the election commission exercising powers under section 30 of the representation of the people act, 1951 can issue notification for appointment of various dates for nominations and therefore, the commission in exercise of the power under section 21 of the general clauses act can amend or alter the date of the election. ..... under section 21 bombay general clauses act the power to issue notification, order, rule or by-laws, conferred by the bombay act or the gujarat act includes the power to add, to amend, vary or rescind any notification, order, rule or by-laws, issued exercise ..... 3scr738 analogus provisions of section 21 of the general clauses act are considered by the supreme court in an election ..... that such was the convention, it is within the statutory power under section 21 bombay general clauses act, 1904, of the mayor to postpone the meeting. ..... it is true that there is no specific provision in the act empowering the mayor to cancel the meeting convened by him before the meeting is held at the scheduled time and place, but that does not necessarily mean that he has no .....

Alok Badridas Agrawal Vs. B.M. Bhatt, Superintendent, Central Excise a ...

Court : Gujarat

Reported in : 1989CriLJ765; (1988)2GLR1404

..... 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 the department of drugs control, revenue or excise or any class of such officers with the powers of an officer-in-charge of ..... code or for any other purpose.in para 13 the court has held as under:the ratio of the decision in badaku joti savant's case : 1966crilj1353 is that even if an officer under the special act has been invested with most of the powers which an officer-in-charge of a police station exercises when investigating a cognizable offence he does not thereby become a police officer within the meaning of section 25 of ..... the evidence act unless he is empowered to file a charge-sheet under section 173 of the cri.p.c.the court negatived the contention that by necessary implication the power to file a charge-sheet flows from powers which ..... it further held that in raja ram jaiswal's case 1964 (1) cri lj 705 (sc) the court has considered section 78(3) of the bihar and orissa excise act, 1915 which provided in terms that for the purposes of .....

VipIn T. Mehta Vs. Chairman and Managing Director, Indian Petrochemica ...

Court : Gujarat

Reported in : (1994)2GLR1456

..... those employees who are highly skilled, whose dexterity, knowledge and experiences constitute 'manpower assets' of the company, those employees who are indispensable and whose services are badly needed by the corporation, those employees on whom the corporation bank for its upward progress to withstand the competing rivals in the ..... of the voluntary retirement scheme were as under : (a) to weed out surplus and unwanted persons who are no more useful to the company; (b) to achieve optimum manpower utilisation; (c) to improve average age mix; and (d) to improve overall efficiency. 7. ..... once the attack on the ground of arbitrariness is successfully repelled by showing that the act which was done was fair and reasonable in the facts and circumstances, of the case, the power of judicial review would come to ..... difficult to accept that the state or state instrumentality can be permitted to act otherwise in any field of its activities irrespective of the nature of its ..... when policy is inconsistent with the express or implied provisions of a statute which creates the power to which the policy relates or when a decision made in purported exercise of a power is such that a repository of the power, acting reasonably and in good faith, could not have made it. ..... at a fixed rate/free of cost to certain specified persons while having right to dispose of the remaining accommodation at its own discretion and to retain the premia received by way of reimbursement of its financial outlays plus profit. .....