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Commissioner of Wealth-tax, Gujarat State, Ahmedabad Vs. Ashokkumar Ra ...

Court : Gujarat

Reported in : [1967]63ITR133(Guj)

..... . shah on behalf of the assessee however urged that this rule, though admittedly a rule of construction, should not be imported in india, since it was established in england with a view to preventing a gift in remainder being liable to destruction as contingent remainder by reason of not being supported by a prior legal estate before it ..... out that the rule of english law that a contingent remainder must be supported by a prior legal estate was not imported in india and, therefore, the rule of construction which was evolved in england in order to remedy the mischief arising out of that rule of english law was not necessary to be imported in this country ..... . it is therefore clear that the same rule which prevails in england and which we have discussed above is embodied in the exception to section 21 of the transfer of property act and when the exception provides that a gift of the corpus apparently contingent must be regarded as vested where it is accompanied ..... also important to note that a provision of the type to be found in this sub-clause is of common use in dispositions made in england and it has been judicially interpreted in several english cases. ..... is well-settled in england (vide halsbury's laws of england (3rd edition),vol. ..... in order to arrive at a true interpretation of the exception to section 21, it is necessary to notice briefly the position in england in regard to this question ..... . now, in england the rule is well established by several decisions of which we may mention .....

Hazrat Pirmohamed Shah Saheb Roja Committee Vs. Commissioner of Income ...

Court : Gujarat

Reported in : AIR1967Guj49

..... privy council in relying on english cases on the subject of charity while applying the language of the indian statute to circumstances emerging under conditions of indian life and contended that whatever might be the validity of this test in england, it cannot afford a proper criterion for determining what, having regard to the conditions of indian life, would constitute section of the community. ..... as a matter of fact this requirement is more stringent in india than in england for it makes the test f general public benefit applicable to all the four classes of charitable purposes mentioned in the last paragraph of the section namely, 'relief of the poor, education, medical relief and the advancement of any other object of general public utility' and does not recognize any exception in favour of gifts for relief of poverty as in england. ..... from a mere conglomeration of individuals and since the element of public benefit, that is benefit of the community or a section of the community is an essential requirements of charity in both the systems f law, this test must apply equality in india as in england. ..... in england, as observed by lord russell of killowen, in re, grove grady, (1929) 1 ch 557 'matters have been stretched in favour of charities almost to bursting point'. .....

Commissioner of Wealth Tax, Gujarat, Ahmedabad Vs. Ashok Kumar Ramanla ...

Court : Gujarat

Reported in : AIR1967Guj161

..... shah, on behalf of the assessee however urged that this rule though admittedly a rule of construction should not be imported in india since it established in england with a view to preventing a gift in remainder being liable to destruction as contingent remainder by reason of not being supported by a prior legal estate before it fell ..... out that the rule of english law that a contingent remainder must be supported by a prior legal estate was not imported in india and therefore the rule of construction which was evolved in england in order to remedy the mischief arising out of that rule of english law was not necessary to be imported in this country. ..... it is therefore clear that the same rule which prevails in england and which we have discussed above is embodied in the exception to section 21 of the transfer of property act and when the exception provides that a gift of the corpus apparently contingent must be regarded as vested where it is accompanied by ..... also important to note that a provision of the type to be found in this sub clause is of common use in dispositions made in england and it has been judicially interpreted in several english cases. ..... is well settled in england (vide halsbury's laws of england, (3rd edition) vol ..... order to arrive at a true interpretation of the exception to section 21, it is necessary to notice briefly the position in england in regard to this question. ..... now, in england, the rule is well established by several decision of which we may mention only .....

Shantaben Thakor Vs. New Raipur Mills Co. Ltd.

Court : Gujarat

Reported in : AIR1968Guj118; [1968(16)FLR54]; (1967)GLR1012

..... in the footnote under the caption 'pre-existing condition' occurring at page 366 of halsbury's laws of england, hailsham edition vol, it is stated that if the medical evidence accepted by the court establishes that the work which the workman was doing was likely to bring about or accelerate the manifestation of the disease, the ..... ' (11) we have referred to some of the cases decided by the courts in england and also to some of the cases decided by the high court of bombay and what has been decided in these cases is that the mere fact that a deceased workman carried a disease with him would not ..... learned judges for a long period in england have construed the various expressions used under the workmen's compensation act and it is not always easy to reconcile all the decisions, and therefore one must try and obtain such light as is possible from ..... (7) this was the trend of authorities in england in the construction and application of the relevant law on the subject which was analogous to section 3 of the workmen's compensation act, 1923. ..... this last expression has led to considerable judicial discussion in england. .....

Commissioner of Income-tax, Gujarat-v Vs. Girdharram Hariram Bhagat

Court : Gujarat

Reported in : (1984)43CTR(Guj)255; [1985]154ITR10(Guj)

..... the courts in india have adopted the technical meaning of charitable trusts and charitable purposes which are recognised as charity by the courts in england. .....

Luvana Thakarsi @ Shankerlal Karsandas Vs. Bhatia Hirji Damodar and or ...

Court : Gujarat

Reported in : (1971)12GLR397

..... act under which it is made, those words must be construed in the same way as they are construed in the act.i have reproduced this whole passage from maxwell to bring out particularly two facts: (i) that even in england only those rules are to be treated as part of the act which under the provisions of the act are required to lay before the parliament for a prescribed number of days during which period parliament has the ..... , the form of substance of the regulation, or the sanction, if any, attached to the regulation : and it follows that the court may reject as invalid and ultra vires a regulation which fails to comply with the statutory essentials.in, england resorf appeals to iaye been made to this legislative devjpe in order to put not only the validity of the statute outside the cognizance of the courts of that country but also the rules and orders which ..... we can also usefully refer to maxwell's comments from which the question is to be found under sub-head 'statutory instruments', as the foot-note shows, in england after coming into force of the statutory instruments act of 1946, all statutory rules and orders are referred to as 'statutory instruments'. ..... we find such a device resorted to even in england. .....

Pranjivan Harjivan Parmar Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (2003)3GLR2516

j.n. bhatt, j.1. preambulatory profile :the challenge in this public interest litigation is referable to judicial scrutiny, determination and adjudication of the constitutionality of the exercise of legislative jurisdiction in enacting a statute for regularisation of unauthorised developments in urban development areas or development in other parts of the state and known as 'the gujarat regularisation of unauthorised development act, 2001' ('impugned act') in the backdrop of two celebrated jurisprudential doctrines, viz. : (i) judicial review, and (ii) ultra vires concept, which manifestly and evidently bring into sharp focus in microscopic evaluation a promising and panoramic profile of the issue :-'political review of judicial pronouncements by legislative power or judicial review of legislative jurisdiction and competence of two out of three chief organs of the state, viz. : legislature and the judiciary.'2. the petitioner claims to be a social worker and holding the office of president of akhil bhartiya vishwakarma parivar and managing trustee of vishwakarma vidyapith. he is a retired architectural practitioner since 1967, and also, claims to have rich and wide experience for period of more than two decades in facing and handling, allegedly, successfully, multi-dimensional civil and criminal litigations initiated allegedly by and against very influential and elite persons and through well-known advocates.3. the petitioner has also placed reliance on. some documents and .....

Rabiyabibi Vs. Abbasbhai Gulamhussein Shaikh and Others

Court : Gujarat

..... para 20 of the above judgment reads as under: "laches or undue delay, the blameworthy conduct of a person in approaching a court of equity in england for obtaining discretionary relief which disentiled him for grant of such relief was explained succinctly by sir barnes peacock, long ago, in lindsay petroleum co. v. .....

Commissioner of Income-tax, Gujarat I Vs. Rajkot Seeds, Oil and Bullio ...

Court : Gujarat

Reported in : [1975]101ITR748(Guj)

..... , deceased, who at all material times had been resident in england, lodged a proof for moneys advanced to the company by k. ..... commissioner of inland revenue, one of the questions before the court of appeal in england was regarding the interpretation of the words 'borrowed money' occurring under the taxation statutes in england. ..... association was 'borrowed capital' when the association resolved in 1945 to utilised part of thee amount of deposit for the purpose of constructing a building.what is meant by 'borrowed money' has come up for consideration before the courts in england on several occasions. ..... and any 'borrowed money' was to be deducted for the purpose of computing the average amount of capital employed in the business in the standard period or any chargeable accounting period under the provisions of the taxation statute in england. .....

East India Co. Vs. Official Liquidator and anr.

Court : Gujarat

Reported in : (1970)GLR457

..... baldwin 2, this point has been decided 'time and again' and the consistent view taken by the courts in england and india has always been that a decision given in breach of audi alteram partem rule is null and void and not voidable at the discretion of the court. ..... one of the earliest cases in england in which this question came up of consideration was bunker v. ..... it is a rule of fundamental importance basic to our system of administration of justice and hallowed and sanctified by three centuries of judicial decisions in england. .....