Court : Gujarat
Reported in : (1992)107CTR(Guj)340; [1993]200ITR281(Guj)
..... or partly to an assessee in respect of a ship, machinery or plant installed after the 31st day of december, 1957, in any assessment year under section 33 or under the corresponding provisions of the indian income-tax act, 1922 (11 of 1922), and subsequently - (i) at any time before the expiry of eight years from ..... of shares. (f) surplus on revaluation of assets and liabilities. (g) capital redemption reserve fund. 28. these matters are dealt with in more detail in chapter xxiii but it may be stated broadly that in certain circumstances some of these profits may be considered as revenue but the better practice is to regard them as ..... capital; others are subject to special restrictions and treatment in accordance with the provisions of the companies act, 1948. (2) revenue reserves. - these are normally regarded as available for distribution through the profit and loss account, but are themselves divided into two classes .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR804
..... alternative was to scrap the unit. the committee stated in its report : 'a detailed study of the performance of each unit has been made in earlier chapters, but the overall impression left is that except for cards and the weaving shed, other units of machinery cannot give optimum performance. the continued activities of these ..... of the section unless the language of the section is plainly contrary to such interpretation. the fasciculus of sections comprising sections 397 and 398 occurs in a chapter headed 'prevention of oppression and mismanagement', the sub-heading being 'powers of court'. the heading read with the sub- heading clearly shows that sections 397 ..... by the petitioners was the cancellation of the adat agreement between the company and shah manilal mulchand on 8th december, 1957. the allegation of the petitioners was that this was also a deliberate act forming part of the scheme for relieving shah manilal mulchand of its obligations under the adat agreement and enabling the .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)2GLR1462
..... for distribution of lands for personal cultivation. para-ii of the said chapter opens with section 32 of the act which states that on the first day of april, 1957 (tillers' day) every tenant shall be deemed to have purchased from his landlord, free of all encumbrances, the land held by ..... , nor had the landlord or the tenant claimed any exemption under the act. so, the tenant was entitled to purchase the land under section 32 of the act on the tillers' day. accordingly, tenant ambaram bhuptaji was deemed to have purchased the land on 1-4-1957. the purchase price was fixed at rs. 1700/- and he was ..... basically a law for agrarian reforms. but for this act, the tenants who were cultivating land for a number of years, would have continued to remain tenants and would never have become owners of the lands which they were cultivating for a number of years. chapter-ill of the act confers special rights and privileges on tenants and provisions .....
Tag this Judgment!Court : Gujarat
Reported in : (1972)0GLR205; (1973)ILLJ447Guj
..... of every kind of establishment it was urged that even these provisions have a reference to premises where commercial establishment is located. referring to chapter ix it was urged that the inspector appointed under the act has a right to entry and inspection of the premises which again implies a concept of premises. records are required to be maintained ..... at calcutta as salesman or a propagandist on a monthly salary of rs. 56 plus dearness allowance at rs. 20 and travelling allowance at certain rate in the year 1957. the deceased was working at rajkot and was required to tour certain places in the interior. at the time of his death salary of deceased tai was rs. ..... deceased abdulla ibrahim tai was appointed as a salesman or propagandist by the national tobacco company of india limited, calcutta as per its letter of appointment dated 25th may, 1957 on a basic monthly salary of rs. 56 plus dearness allowance of rs. 20 per month. as per the terms of the appointment he was to work as salesman .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj93; (1961)2GLR1
..... and the contention, which we shall examine later in our judgment, is that the order of acquisition is bad and inoperative as the require ments of chapter vii of the act relating to acquisition of land for companies have been materially disregarded the relevant part of that agreement may be stated: 'whereas the principal objects for which ..... at present included in survey nos. 124, 125, 126, 127, 134, 135, 136, 137, 138, 139, 140 and 87 of subhanpura village'. on 25th december -1957 respondent no. 2 wrote to the same authority as under; 'in our above application we have stated that we want some more tends for constructing factory building for the ..... no. 2, a private limited company, is the sole proprietor of a factory known as sarabhai chemicals which manufactures drugs, medicines, pharmaceuticals and antibiotics. on 7-12-1957, respondent no. 2 wrote to the collector of baroda inter alia as under: 'we have now taken a big development programme on hand, which includes both the expansion .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1234; (1994)IILLJ1234Guj
..... for the investigation and settlement of industrial disputes and for certain other purposes. the machinery of labour and industrial court has been set up in chapters iii & iv of the act and this court and tribunals have to discharge their judicial and quasi-judicial powers with the aforesaid object in view mainly for investigating and settling industrial ..... adjudicate upon the dispute. in this connection it may be recalled that when a reference is made under section 10 of the act, rule 10-b of the industrial disputes (central) rules, 1957 obliges the workman involved in the reference to file with the tribunal a statement of demands relating only to the issues as are ..... mr. h. m. mehta, on behalf of the respondent workmen. (1) in union of india v. t. r. varma, air. 1957 sc 882, the supreme court observed that : 'the evidence act has no application to enquiries conducted by tribunals, even though they may be judicial in character. the law requires that such tribunals should observe rules .....
Tag this Judgment!Court : Gujarat
Reported in : 2001CriLJ1474; (2001)3GLR2261
..... months shall be passed in the case of any conviction under this chapter.' 'section 468. (1) except as otherwise provided elsewhere in this code, no court shall take cognizance of an offence of the category specified in sub-section ..... stock or exhibit for sale, or distribute any fertilizer which is not of prescribed standard;' code of criminal procedure : 'section 262 : (1) in trials under this chapter, the procedure specified in this code for the trial of summons case shall be followed except as hereinafter mentioned. (2) no sentence of imprisonment for a term exceeding three ..... . therefore, the nature of the contravention alleged in the complaint which is relatable to clause 13 of the fertilizer control order, 1957 would not fall under section 7(1)(a)(i) of the act for which a lesser punishment of imprisonment which may extend upto one year is provided, but would fall under sub-clause (ii .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj21; (1961)GLR635; (1961)0GLR165
..... relied upon by the learned counsel for the petitioner. in that case, as the rule was discharged, the observations would be obiter as held in in re (s) air 1957 andh pra 88. but even in the calcutta case, it has been held that order 1, civil procedure code, may be followed analogously. in the absence of special rules framed ..... joint petition is not maintainable, and ho relied on muhammad ibrahim v. deputy commercial tax officer, pudukotlal, air 1956 mad 626, and in re, a. gopalakrishnarao, (s) air 1957 andh pra 88. in reply, it is contended by the learned counsel for the petitioners that the contention that a joint petition does not lie has not been pleaded in ..... the governor general in council, and being act no. viii of 1859, and the provisions of any law which has been made amending or altering the same by competent legislative authority for india.' the high court has also made special rules relating to the procedure, which are to be found in chapter xvii of the bombay high court appellate .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj38; (1967)GLR225
..... maybe given for he temporary occupation of , or the erection of temporary structures on, public streets or for projections over public streets. chapter vii of the act, deals with municipality taxation. the chapter consists of a number of sections beginning with section 59 and ending with section 81-a. these sects are groped together under five sub ..... including, unless there is something repugnant in the subject or context, 'any toll rate, cess, fee or other impost livable under this act' chapter iv deals with rules and bye-laws. that chapter consists of five sections beginning with section 46 and ending with section 49. section 46 enacts that, every municipality shall make rules but not ..... in regard to income and expenditure in regard to the aforesaid levy. the affidavit, however, gives the figures of income from the above source for the years 1957-58 to 1960-61. there does not appear to be any dispute in this regard. the same affidavit also discloses that, no settled figures are available .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)0GLR167; (1968)ILLJ160Guj
..... gna) and (cha) of sub-section (1) of s. 46. these rules, which for the sake of convenience may be referred to hereinafter as the rules, fall into nine chapters with a schedule attached. of these rules we are particularly concerned with the rules contained in chap. viii wherein the important rules 95 and 97 are contained. we shall come ..... the proposition that there are any prescribed rules of natural justice governing all cases. 12. in n. p. t. company, ltd. v. n. s. t. company, ltd. : [1957]1scr98 , the question raised before the supreme court concerned the scope and nature of hearing before the authority deciding under s. 64 of the motor vehicles ..... , notwithstanding the repeal of the baroda a class municipalities act. this position is conceded. 3. the relevant rules as we have stated are in chap. viii of the rules. rule 93 in that chapter lays down the powers of different authorities to make appointment of municipal officers and servants. the power to appoint the chief officer lies with the .....
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