Court : Gujarat
Reported in : AIR1991Guj23; (1990)2GLR350
..... . in october 1988, the university again amended the rules in viewof the directive of the supreme court that 25% of the total available seats in academic year in various post-graduate degree/diploma courses in each subject should be filled up on the basis of all india competitive entrance examination for admission to post graduate ..... , air 1965 sc 1932, it observed, while interpreting the regulations framed by the academic council, that the power conf erred on it by the mysore university act to control and generally regulate teaching courses, of studies to be pursued and maintenance of the standards thereof, is extended not merely to prescribing minimum qualifications for ..... decide by way of a policy decision. it cannot be said that by not extending that benefit to the petitioners and others like them, the university acted in an unreasonable manner. it is difficult to appreciate how students joining post-graduate medical studies in january, 1989 should be regarded as students having joined .....
Tag this Judgment!Court : Gujarat
Reported in : (1990)1GLR515
..... under section 5 of the bombay police act the government of gujarat enacted the constable (armed branch, unarmed branch and women branch) recruitment rules, 1979. the requisite educational qualification for appointment to the post of armed police constable was std. vi passed, but by the amendment in the said rules, by the constable ..... appointment. considering the recruitment rules, it is apparent that these candidates satisfying all the requisite qualifications are included in the select list after the competitive test found fit to the appointed for the post of armed constable and only a formal appointment order is required to be issued by the ..... the district superintendent of police, sabarkantha respondent no. 3, cancelled the select list. it transpires that the select list was cancelled as, by the amendment, the requisite educational qualification incorporated is secondary school certificate examination passed or its equivalent. it is not necessary for this court to consider as to .....
Tag this Judgment!Court : Gujarat
Reported in : (1989)2GLR1068
..... under the high court judges (conditions of service) (amendment) act, 1976, irrespective of the date of retirement and hence there is no question of payment of arrears of pension for the period preceding october 1, 1974.similar ..... that the judges (including the chief justices) of the high courts are entitled to pension as computed under the high court judges (conditions of service) act, 1954, (as amended) irrespective of the date of retirement. the date october i, 1974, continues to be relevant as being one from which the liberalised pension became operative ..... bidhubhushan malik, (supra) the supreme court confirmed the decision of the allahabad high court which held as follows:. the high court judges (conditions of service) act, 1954, (as amended) shall be read down as under: in para 10 of the first schedule, the words 'and who has retired on or after the 1st day of october .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)71CTR(Guj)145; [1988]173ITR248(Guj)
..... . 19. mr. soparkar had placed reliance on clause (d) in sub-section (1) and sub-section (5) of section 13, which were inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1977, in support of his contention that a wider meaning should be given to the expression 'funds' employed in section 13(2)(h). ..... assessment year 1973-74 was whether this dividend income of rs. 3,636 was exempt from payment of income-tax under section 11 of the income-tax act, 1961 ('the act' for short). the other questions which arose for consideration before the income-tax officer in the course of the assessment are not relevant for the purpose of ..... not in the content of subsequent legislation. we, therefore, find ourselves unable to agree with mr. soparkar that the aforesaid provisions, which were subsequently inserted in the act, supports the view which he canvasses. 20. the question similar to the one which has arisen for our consideration had arisen before the calcutta high court in cit v .....
Tag this Judgment!Court : Gujarat
Reported in : [1987]165ITR300(Guj)
..... invoked by the appellate assistant commissioner in imposing penalty on the assessee, was inserted by the finance act, 1964, with effect from april 1, 1964. this explanation was substituted by four explanation by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. however, since we are concerned with the assessment years ..... 1967-68 and 1968-69, the explanation which was inserted by the finance act, 1964, is relevant for our purpose and it read as follows : ..... person has concealed the particulars of his income or furnished inaccurate particular of such income. it may be pointed out that, prior to its amendment by the finance act, 1964, section 271(1)(c) required that the assessee should have concealed the particulars of his income or deliberately furnished inaccurate particulars of .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)57CTR(Guj)168; [1987]165ITR178(Guj)
..... to the view expressed by this court, there is an error apparent on the face of the record which not only can be, but should be, rectified or amended under section 154 of the act. 14. we may also refer to the decision of the supreme court in east india commercial co. ltd. v. collector of customs, : 1983(13)elt1342 ..... registered partnership firm was liable to pay tax on the capital gains component of its total income under section 114 of the act. the appellate assistant commissioner, therefore, issued notice to the assessee-firm proposing to amend his appellate order dated june 30, 1975, by which he had upheld the contention of the assessee-firm that whether or ..... committed an error apparent on the face of the record which he could have rectified or amended in exercise of the powers under section 154 of the act. the reasons which we have given for holding that the income-tax officer had acted within his powers in rectifying the assessment order apply with equal force in upholding the validity .....
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 : (1986)51CTR(Guj)301; [1986]160ITR729(Guj)
..... whether or not connected with his business, (i) to (v) thereunder, with which we are not presently concerned. the term 'transfer' prior to its amendment by the taxation laws (amendment) act, 1984, which became effective from april 1, 1985, included sale, exchange or relinquishment of the asset or the extinguishment of any rights therein or the compulsory ..... covered by the decision of this court in cit v. bal utkarsh society : [1979]119itr137(guj) . 4. section 12(2), as it stood prior to its amendment by the finance act, 1972, read as under : 'notwithstanding anything contained in sub-section (1), where any such contributions as are referred to in sub-section (1) are made ..... from property for the purposes of that section and the provisions of that section shall apply accordingly.' 5. interpreting the provisions of section 12 as they stood before amendment, this court in the case of bal utkarsh society's case : [1979]119itr137(guj) held that where shares are donated by the donor-trust to the .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1244
..... tried to justify the insertion of these two new provisions on the following ground:16. with reference to section 76-a as inserted in the principal act by the amending act it is stated that it has been observed that experienced, qualified and competent managing directors or chief executive officers of societies are arbitrarily removed by the ..... of article 19(1)(c) of the constitution.regarding contention no. 5 (a):56. by sections 2 and 3 of the amending act of 1981, section 74 of the principal act is amended. the amendment is two-fold viz. insertion of proviso to section 74 and addition to sections 74-a, 74-b and 74-c after ..... for the petitioners, the entire contention is misconceived. the argument advanced in support of this contention runs like this. the legislature while enacting the impugned amending acts had proceeded on the assumption that there are no definite co-operative principles constituting the basic structure of co-operative societies and has inserted therein the impugned .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR858; [1984]150ITR276(Guj)
..... stands, besides interest, salary commission or remuneration, bonus is also referred to. it may be noticed that s. 10(4)(b) was brought into the 1922 act by the amendment effected in 1939 and the legislative history is sufficient to indicate that the provisions in s. 40 are intended to prevent siphoning off the profits in some form or ..... who, being a minor, has been admitted to the benefits of partnership. it may be necessary to notice here that the definition section starts with the preface 'in this act, unless the context otherwise require'. 9. we have already adverted to s. 182. that section provides that in the case of a registered firm, after assessing the ..... be reckoned when the partner is assessed. 10. the short question that raised for decision in this reference concerns the scope of s. 40(b) of the i.t. act, 1961, to which we have already made a reference. 'disallowance' contemplated therein of 'interest' is, according to the revenue, disallowance of any interest paid to the partner, .....
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