Court : Gujarat
Reported in : (2001)4GLR2840
..... grant a permit, inter alia, to the government or any undertaking in which government was financially interested.' 'a cursory perusal of the new provisions introduced by the amending act will show that very extensive powers were conferred on the provincial government and the latter were authorised, in exercise of these powers, not only to regulate or control ..... the fares or freights but also to take up the entire motor transport business in the province and run it in competition with and even to the exclusion of all motor transport operators. it was in exercise of the powers under the newly added sub-section (3) of ..... ', of motor transport business and it became operative again even as against citizens.the court pointed out that the effect of constitution (1st amendment) act, was to remove the shadow and to make the impugned act free from all blemish or infirmity. if that were not so, then, it is not intelligible what 'existing law' could have been .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)GLR776
..... legislative competence of the state. once it is found that the change of definition of land includes the bid lands which are otherwise part of the urban agglomeration, the amending act shall certainly besiege the legislative competence of the state. in yet another decision in the case of krishna bhimrao deshpande (supra), the supreme court held that passing of a ..... enacted after 17th feb.1976, it was brought into force from 1.1.1975, i.e. the date prior to the date to 17.2.1976. thus, the amending act enacted after 17th feb.1976 was given retrospective effect from a date prior to 17th feb.1976, i.e.1.1.1975. the supreme court in such a fact-situation ..... face of it is not acceptable for the simple reason that there is no question of challenge to these provisions nor to the amending act. however, the question is as to whether the provisions of the amending act could be made applicable to the agricultural lands within the urban agglomeration and if a provision which is not applicable to a land .....
Tag this Judgment!Court : Gujarat
Reported in : [2000]245ITR774(Guj)
..... in respect of their orders. in rectification proceedings the jurisdictional fact is the existence of the mistake in the order, apparent from the record, which entails amendment of the order made under the act. in case of ao's finding a mistake from the record of proceedings in which he has made an assessment order, he, on having noticed the ..... no need to reopen the assessment for any additional material, information, investigation or scrutiny, he may resort to s. 154 and rectify it by amending the assessment order as per s. 154(3) of the act. in fact, s. 154 would cover all cases of mistakes apparent from the record, which could be rectified by the concerned authorities. mistake apparent ..... of which he has reason to believe that it had escaped assessment. in a notice under s. 154(3) of the act, the ao has already identified such mistakes from the record of the proceedings and wants to amend the order to rectify the mistake and such intention is to be mentioned in the notice under s. 154(3) of .....
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 : (2001)165CTR(Guj)620; [2001]252ITR354(Guj)
..... came to be issued on august 30, 1980. clause (bb) as it originally stood came to be introduced with effect from april 1, 1989, and the subsequent amendment which was introduced brought into effect from july 1, 1995, and the effect of instruction uponthe said provision also is not required to be undergone since the very ..... remotely warrant interference of this court. nothing has been spelt out for the exercise of discretion by the assessing officer under section 139(9) of the income-tax act and the exercise of discretionary power under section 264(1) of the respondent is in any way influenced by extraneous or hostile consideration. on the contrary, the ..... if any, claimed to have been paid ;(ii) the amount of compulsory deposit, if any, claimed to have been made under the compulsory deposit scheme (income-tax payers) act, 1974 (38 of 1974) ;(d) where regular books of account are maintained by the assessee, the return is accompanied by copies of-(i) manufacturing account, trading account, .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR3695
..... day of april 1982. in some cases the other view has also been taken that the applicability of section 23(2) and section 28 of the principal act as amended by the amending act has been extended to all proceedings mentioned in section 30(2). the interpretation of this provision is no more in doubt and is settled by pronouncement of the ..... to cut down the benefits available to the claimants on a plain reading of section 23(1-a), when the reference was pending before the court under the act, when the amending act came into force on 24-9-1984 and it has made its award thereafter. the apex court in zora singh's case while holding the nature of the ..... the provisions contained in section 30(1), section 23(1-a) would not have been applicable to proceedings pending before the collector on the date of commencement of the amending act'.about the limits of retrospectivity to which section 23(1-a) operates the court relying on the principal that the rule of statutory construction guides that even where the .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)1GLR548
..... his promotion has to be quashed and set aside. moreover, it is not fault of respondent no.4. his case has been considered and may be as there was no competition, as a matter of chance, he could have got promotion but he worked for all these years on this post. at this juncture, when he has already given his ..... has to be considered only after retirement of respondent no.4. in case the petitioner is adjudged suitable for promotion after considering his case in accordance with rules 1985 (as amended), he shall be entitled for all consequential benefits following therefrom. however, the promotion of respondent no.4 will not be affected in any manner nor the respondents will pass ..... not consider it to be necessary to go on this larger issue but from the facts which have come on the record, there appears that the respondents may have acted in this manner so that the petitioner may not create any hurdle in the smooth reaching of respondent no.4 to the post of junior assistant manager by promotion. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]95CompCas663(Guj)
..... , the latter was negatived by holding (page 163) : 'since article 30(2) itself provided payment of compensation, when property was acquired preceding the 25th constitution amendment act, 1971, this court interpreted the word 'compensation' as aforesaid, but when article 30(2) itself was omitted from the constitution, the question arises whether payment of ..... state of gujarat, : air1995sc142 . the issue related to acquisition of agrarian and mineral rights under the bombay land revenue code and land tenure abolition laws (gujarat amendment) act, 1982, without payment of compensation. the statute was placed in the ninth schedule to the constitution under article 31a. apart from other contentions, it was also ..... was a case where the panchayat samiti while exercising power to grant a premise to hold a hat or fair on account of there being two competitive agencies holding hat on the same day after a chequered history of litigation had specified a day in the case of each one of the holders .....
Tag this Judgment!Court : Gujarat
Reported in : [1998]93CompCas875(Guj)
..... act with effect from april 1, 1946, and capital gains arising after march 31, 1946, were subjected to income-tax. prior to that capital gains were not chargeable to tax. in ..... the one referred to above in the indian income-tax act, 1922, which was replaced by the income-tax act, 1961. 3. a brief preview of law relating to capital gains under the 1922 act, in the context of the controversy will not be out of place. by the income-tax and excess profits tax (amendment) act, 1947, section 12b was inserted in the 1922 ..... 1946 and subsequent omission of the reference to distribution of assets on liquidation in the proviso to section 12b as amended by the finance (no. 3) act, 1956, the court held it to be clarificatory in character and not by way of creating any legal fiction. 5. that being the determining factor of the law independent of .....
Tag this Judgment!Court : Gujarat
Reported in : (1997)2GLR1534; (1998)IIILLJ24Guj
..... (2) also could be straightway invoked. there is no dispute that the words 'chapter v-b' were added in sub-clause (1) of section 33-c by the amendment act 32 of 1976. the controversy in the present case relates to the period of 1992 onwards. therefore, chapter v-b matters come within the purview of section 33-c(1 ..... for a review or a reference on the order. the present section came to be substituted by the industrial disputes amendment act, 1982 and came into operation with effect from august 18, 1984. the validity and the vires of the amended section 25-o is not under challenge in this petition. thus, there is no dispute that the procedure prescribed ..... precaution and for the removal of doubt, the gujarat government has introduced the provisions of section 25-ss in the i. d. act. the gujarat state amendment and the resultant introduction of section 25-ss by the gujarat act 20 of 1984 with effect from october 22, 1984 leaves no manner of doubt that the provisions of bombay industrial relations .....
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