Court : Gujarat
Reported in : (2004)3GLR1965
..... about articles 16(4-a) and 16(4-b) through the 77th amendmentact, 1995 and 81st amendment act of 2000. inshort, the result now is simple. whilereservation policy will apply in selecting ias,ifs and ics officers, the competition for whichcadres perhaps attracts the best brains from theupcoming generation, it will not apply for ics(j ..... rejoinder affidavit filed by thepetitioner.13.3 '(9.161) article 15, as originally enacted,contained only three sub-clauses. sub-clause (4)was inserted by the constitution (1st amendment)act, 1951, as a result of the decision in madrasv. champakam dorrairajan. in that case, thesup. ct. struck down the 'communal g.o.' asviolating art.15 or ..... not to introduce at allcommunal considerations in matters ofadmission into any educationalinstitution maintained by the state orreceiving aid out of state funds.''the object of ( the 1st.) amendment was to bringarts. 15 and 29 in line with art. 16(4).'however, art.16(4) refers to 'backward class ofcitizens', whereas art.15(4) .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR1829
..... remedy available to the workmen concerned. 17. there is marked difference between the language of this sub-sec, before and after its amendment by the amending act of 1964. this sub-section before the amendment was confined only to 'any benefit' computable in terms of money to which a workman was entitled from his employer which in contradiction ..... be computed provided that the determination of that right is incidental or ancillary to computation.' 15. as regards the jurisdiction of the labour court, after the amendment by act 36 of 1964, there are two parts of this sub-section. the first part is concerned with the money claims simpliciter and the second part speaks about ..... respondent-workmen had filed the aforesaid recovery applications on the ground that according to the rules of the petitioner-board and under the provisions of the minimum wages act, the respondent-workmen are required to work eight hours in a day, meaning thereby, their working hours are eight hours in a day. however, the .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]101ITR658(Guj)
..... understand these rival contentions, we will set out here under the relevant provisions of the income-tax act as in force from time to time before the 1953 amendment, after 1953 amendment and after the 1961 act came into force. deductions permissible to assessee for purposes of competition of profits and gains of business, profession or vocation were contained in section 10 of the indian ..... income-tax act, 1922. section 10(2)(vi)(b) was the relevant provisions which permitted the benefit of carry .....
Tag this Judgment!Court : Gujarat
Reported in : [1981]129ITR133(Guj)
..... the question of computation of total income of the assessee carrying on business of an industry specified under s. 80e of the act prior to its amendment by the finance (no. 2) act of 1967 for the purpose of the special deduction permissible thereunder. the question before the supreme court was whether in computing the ..... the head ' profits and gains of business or profession. in other words, the correct figure of total income, which is otherwise taxable under other provisions of the act, cannot be arrived at without working out the net result of computation under the head ' profits and gains of business or profession '. further, the question whether ..... from an indian company or whether dividend income was to be taken into consideration for the purpose of the said section after making deductions provided under the act. while construing the statutory provisions of that section, the supreme court observed that where the gross total income includes this particular category of income, whatever be .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]138ITR61(Guj)
..... in : [1979]118itr243(sc) (cloth traders (p.) ltd. v. addl. cit). after the decision of the supreme court, the legislature, by finance (no. 2) act of 1980, inserted s. 80aa but this amendment was with retrospective effect from april 1, 1968. in the statement of objects explaining the reasons for the insertion of section 80aa, it was specifically stated that ..... 1980, which inserted s. 80aa in the i.t. act, says 'after section 80a, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 1968.....' 4. as a result of this amendment by way of insertion of s. 80aa, it is clear that for the assessment years 1968 ..... -69 and 1969-70, while computing the relief under s. 80m, it is the net dividend income computed in accordance with the provisions of the i.t. act but without, making any deduction under chap. vi .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR542
..... the essential commodity so seized or the receptacle etc. or the vehicle etc. before the court, by virtue of the provisions of section 6a as amended by the amendment act of 1974, it is open to the collector to pass an order of confiscation in respect of the vehicle because the power of seizure and the ..... was contemplated by the legislature. it may be pointed out that, with effect from 2nd september 1976, the essential commodities act, 1976, was amended by the essential commodities-amendment) act, 1976, being. act 92 of 1976 even by this act, though, some provision by way of relief in the case of an order of confiscation of animal, vehicle, vessel or ..... confiscation and as originally enacted in 1966, provided for confidation of an essential commodity and was in these terms and by virtues of this essential commodities (second amendment) act, 1967 read as follows:where any essential commodity is seized in pursuance of an order made under section 3 in relation thereto, this collector of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)51CTR(Guj)309; [1987]164ITR107(Guj)
..... before the special magistrate who had commenced recording of evidence on july 4, 1955. during the pendency of the said proceedings on august 12, 1955, the criminal procedure code (amendment) act received the assent of the president and came into force on july 2, 1956. on only 14, 1956, the appellant applied to the magistrate claiming a right to ..... rule so as to prejudicially affect the interests of assessees. sub-section (3) of section 46 in its present form came to be substituted by the direct taxes (amendment) act, 1974, with effect from august 18, 1974. prior thereto, the sub-section read that the power to make rules shall on the first occasion of the exercise ..... the net wealth as he considers proper and determine the amount of tax payable by the assessee. section 16a which came to be inserted by the taxation laws (amendment) act, 1972, with effect from january 1, 1973, confers jurisdiction on the wealth-tax officer to make a reference to the valuation officer if the valuation of any asset .....
Tag this Judgment!Court : Gujarat
Reported in : [1965]57ITR58(Guj)
..... to the facts of the present reference. 10. the question as to the validity of the second proviso to section 34(3) as brought into the act by the amendment act of 1953 arose first before the high court of bombay in prashar v. vasantsen dwarkadas, wherein the constitutional validity of the second proviso was challenged by the ..... or any assessment completed in pursuance of such notice within the time specified in sub-section (3), whether before or after the commencement of the indian income-tax (amendment) act, 1953, shall, notwithstanding any judgment or order of any court, appellate tribunal or income-tax authority to the contrary, be deemed to have been validly issued or ..... thereof, and the second was to apply in all other cases. the section remained in force until march 30, 1948, when the income-tax and business profits tax (amendment) act, 1948, passed on september 8, 1948, substituted a new section in the place of the old. that section, inter alia, provided that if the income-tax .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]136ITR522(Guj)
..... saved from the bar of limitation under the second proviso to s. 34(3). the revenue's submission was that in answering the question the effect of the income-tax (amendment) act, 1959, which inter alia, inserted a new sub-s. (4) in s. 34, was required to be taken into consideration. the supreme court held that though the impact of the ..... the provisions of s. 271(1)(a)(i). 8. after the tribunal's decision, there was a material change in the law applicable to the case. by the direct taxes (amendment) act, 1974, which received the assent of the president on august 18, 1974. s. 271(1)(a)(i) was substituted by a new clause with retrospective effect from april 1, 1962 ..... judgment for the opinion of this court. 12. the sequence of events set out above would indicate that on the date of the decision of the tribunal, the direct taxes (amendment) act, 1974, was not in force because it received the presidential assent on august 18, 1974. however, when the application under s. 256(1) was made, the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj106
..... no relevance to the facts of the present reference7. the question as to the validity of the second proviso to section 34(3) as brought into the act by the amendment act of 1953 arose first before the high court of bombay in : [1956]29itr857(bom) , wherein the constitutional validity of the second proviso was challenged ..... ) or any assessment completed in pursuance of such notice within the lime specified in subsection (3). whether before or after the commencement of the indian income-tax (amendment) act. 1953 shall, notwithstanding any judgment or order of any court, appellate tribunal or income-tax authority to the contrary, be deemed to have been validly issued or ..... as from april 1, 1952 and that therefore, the re-assessment proceedings initiated by the income-tax officer on march 30. 1954, i.e. after the amendment act came into operation, were valid in law. the question, therefore, is whether the second proviso to section 34(3) suffers from constitutional invalidity by reason of .....
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