Court : Gujarat
Reported in : AIR1963Guj185
..... rely on the acknowledgment of liability, dated 26-6-52 and section 19 of the limitation act. he can merely rely on section 6 of the general clauses act arid the special right given by the amendment to the indian limitation act contained in the schedule to the kutch application of laws order, 1949, which was repealed by ..... section 3 and to the period prescribed by the first schedule to the limitation act. the expression 'period prescribed for a suit or application' contained section 19 of the limitation act cannot, therefore, be applied to the amendment made to the indian limitation act in the second column of schedule to the kutch application of laws order; 1049 ..... the acknowledgment of the liability made on 26-6-1952 before the expiry of the period mentioned in the amendment to the indian limitation act. . sub-section (1) of section 19 of the indian limitation act reads as follows : -'19. (1) where, before the expiration of the period prescribed for a suit or application in respect .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR31; [1964]53ITR23(Guj)
..... 1939, that an assessee could not have two different previous years for the same assessment year but that view was altered by the amendment effected by the income-tax (amendment) act, 1939, and it is now possible for an assessee to have different previous year for each separate source of income. the language of the opening part of ..... and other associations of persons. as the very opening part of the section shows, these tests are provided for determining the residence of assessee for the purpose of the act. the assessee before us is an individual and we need, therefore, concern ourselves only with section 4a(a) which lays down the tests for determining the residence of ..... to be derived from any decided authority. that question turns on the true interpretation to be put upon the provisions of section 17(1) of the income-tax act, 1922. these questions which have been submitted to this court by the tribunal arise out of an assessment made on one girdharlal ghelabhai as an individual for the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
..... forbear from enforcing the bombay lotteries and prize competition control and tax act, 1918 as amended by amending act xxx of 1952. the act as originally enacted, did not extend or apply to prize competitions contained in newspapers printed or published outside the province of bombay, but by (no amending act the scope of application of the act was extended to prize competitions contained in newspapers printed and published even outside ..... the state of bombay. the petitioners challenged the act in .....
Tag this Judgment!Court : Gujarat
Reported in : [1964]53ITR420(Guj)
..... the bombay high court concerned with the position as it obtained after the introduction of the present first proviso to section 24(1) and the amendment of section 24(2) by the income-tax amendment act, 1953. it must be remembered that the language of a statute has always to be construed with reference to be context and the same ..... , with effect from 1st april 1952, taking out speculative loss from the scope and ambit of section 24(1) an amendment was also made in section 24(1), though by another pieces of legislation, namely, the income-tax amendment act 1953, which substituted the words, 'in any business profession or vocation' for the words 'under the head 'profits and ..... itself. on the other hand if the firm is registered, a different procedure is followed and that is set out in section 23(5)(a). prior to its amendment by the finance act, 1956, section 23(5)(a) was in the following terms; '(5) notwithstanding anything contained in the foregoing sub-sections, when the assessee is a firm .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR431; [1964]54ITR749(Guj)
..... responsible. the beneficiaries were the true owners all along.' 10. similarly, in in re miller the question as to the construction of section 15 of the friendly societies act, 1875, arose, which section, inter alia, provided that registered friendly societies shall be entitled to the following privileges, namely, upon the bankruptcy of any officer of a ..... of these certificates then these certificates must be treated as having been held by the assessees within the meaning of section 5(1)(xvi) of the wealth-tax act. in either event, therefore, those certificates were not includible in the wealth of the assessees. the appellate assistant commissioner declined to accept either of the two contentions ..... reference is concerned, it is clause (xvi) as it stood prior to the amendment and as cited above, which is relevant. it will be notices at once that both in the definition of 'net wealth' as also in section 4 of the act which provides for the net wealth to include certain assets set out therein, the .....
Tag this Judgment!Court : Gujarat
Reported in : [1964]54ITR740(Guj)
..... made ceremonially responsible. the beneficiaries were the true owners all along.'similarly, in in re miller the question as to the construction of section 15 of the friendly societies act, 1875, arose, which section, inter alia, provided that registered friendly societies shall be entitled to the following privileges, namely, upon the bankruptcy of any officer of ..... of these certificates then these certificates must be treated as having been held by the assessees within the meaning of section 5(1)(xvi) of the wealth-tax act. in either event, therefore, those certificates were not includible in the wealth of the assessees. the appellate assistant commissioner declined to accept either of the two ..... reference is concerned, it is clause (xvi) as it stood prior to the amendment and as cited above, which is relevant. it will be notices at once that both in the definition of 'net wealth' as also in section 4 of the act which provides for the net wealth to include certain assets set out therein, the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj240; (1964)0GLR1061; [1964]53ITR393(Guj)
..... the trust. if, therefore, regard be had only to the terms and conditions relating to the annuity contained in the deed of trust dated 24th june 1937 as amended by the draft deed of trust and the will dated 25th april 1944, it is apparent that they preclude the commutation of the annuity into a lump sum grant ..... development of the english law of inheritance and they should not, therefore, be allowed to control the plain and grammatical meaning of the provisions of the indian succession act which, is the law applicable in india governing testate succession of a large majority of the people, but we cannot overlook the fact that many of the rules ..... granted to the assessee by his deceased father by testamentary disposition is an annuity which. is exempt from computation of net wealth under section 2(e)(iv) of the act. dr. anklesaria the deceased father of the assessee died on 27th april 1954 having duly made testamentary disposition contained in three testamentary papers, one a will dated 8th .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR746; [1965]56ITR621(Guj)
..... deletion of the time-limit of eight years from sub-section (1)(a). this decision led to the passing of an ordinance and later the indian income-tax (amendment) act, 1959. this amending act added sub-section (4) to section 34, providing for issue of notice under sub-section (1)(a) at the any time notwithstanding the expiration of the ..... on 8th september, 1948, and it substituted a new section in place of the old and the material part of the material part of that section as subsequently amended by the income-tax (amendment) act, 1953 (which came in force 1st april, 1952), was as follows : '34. (1) if - (a) the income-tax officer has reason to believe that ..... 5(1). parliament, therefore, tried to remedy these defects when it enacted, consequent upon the decision in suraj mall mohta's case, the indian income-tax (amendment) act, 1954, introducing by way of amendment the following sub-sections as sub-section (1a) and (1b) in section 34 : '(1a). if, in the case of any asseessee, the income-tax .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)GLR865; [1964]54ITR271(Guj)
..... in section 34(3) applied to such an order 21. in this view of the matter we are of the opinion that an order under section 23a after its amendment by the finance act, 1955, is an order of assessment to which the period of limitation prescribed in section 34(3) applies and such an order cannot, therefore, be made after the ..... a construction of the language of the section. this is view is, however, fortified by a further consideration as regards the intention of the legislature. prior to the amendment by the finance act, 1955, even though an order under section 23a could be made at any time, the fictional income created by the order could not be assessed in the hands of ..... , j.1. a very interesting question of law arises on this petition. the question is whether an order under section 23a of the income-tax act, 1922, as it stood after its amendment by the finance act, 1955, can be made at any time or whether it is governed by the time-limit specified in section 34(3). the facts giving rise to .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj19; (1965)GLR200
..... when the petitioners came to know that respondent no. 1 was already declared as an elected candidate, the petitioners immediately applied for and obtained leave to amend the petition. the petitioners believed and that was the view strongly advocated before us which we have rejected as aforestat-ed--that it was not open to ..... the rejection of the nomination papers of the petitioners and communicated the name of respondent no. 1 to the district development officer and the district development officer, acting under rule 59, published the name of respondent no. 1 as elected candidate by issuing a notification dated 4th february 1964. this notification was, however, ..... , therefore, fixed by the district development officer as 20th february 1964 under section 18(1). after appointing the date of election, the district development officer acting under rule 8 appointed 29th january 1964 as the last date for filing nomination papers and 31st january 1964 as the date for scrutiny of nomination papers. .....
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