Court : Gujarat
Reported in : (2002)4GLR3005
..... without examining the correctness of such opinion, on hearing the concerned parties. however, normally, such opinion being one tendered by the board consisting of experts acting judicially will have a greater weight in deciding the question as to proceeding with the winding up of the sick industrial company. such opinion of the board ..... decide as to whether it should proceed and cause to proceed with the winding up of sick industrial company, in accordance with the provisions of the companies act. here, the transferor company has completely arranged the amalgamation scheme duly approved and this court should not have any hesitation in accepting the scheme. when the ..... dairy limited with dairy den limited along with the compromise with the creditors of anmol dairy limited under section 391 read with section 394 of the companies act, 1956. 4. anmol dairy limited, the transferor company was engaged in the business of manufacturing and processing of milk and milk products. the company could .....
Tag this Judgment!Court : Gujarat
Reported in : [1994]209ITR993(Guj)
..... be for the carrying on of the business and the assessee shall incur it in his capacity as a person carrying on the business.' 20. similarly, in the case of dehra dun tea co. ltd. cit : [1973]88itr197(sc) , the court dealt with payment of tax by the assessee-company on the tea garden lands under the u. p. ..... fact that a claim will not fall under any of the section 30 to 36 will not automatically make the claim unsustainable under section 37(1) of the act of the act as well. the court held that the aforesaid words in section 37 do not preclude certain species of liabilities but only exclude consideration of liabilities which would fall ..... also allowed the claim of the assessee for municipal tax under section 30(b) and the claim regarding depreciation on the said premises under section 32 of the income-tax act. 4. against the at order the department filed various appeals before the income-tax appellate tribunal, ahmedabad, for different assessment years. before the tribunal, it was, inter alia .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]106ITR159(Guj)
..... that we are reaching on this particular aspect is because of the decisions in travancore titanium products ltd. v. commissioner of income-tax : [1966]60itr277(sc) and dehra dun tea co. ltd. v. commissioner of income-tax : [1969]74itr139(all) which intervened between the decision of the privy council in commissioner of income-tax v. ..... commissioner of income-tax : [1969]74itr139(all) . after considering all the decisions it was held by the division bench that the judgment of the allahabad high court in dehra dun tea company ltd. v. commissioner of income-tax : [1969]74itr139(all) gave requisite information to the income-tax officer as contemplated by section 147. the allahabad high ..... entitled to deduct such portion under section 10(2)(ix) of the act of 1961. mr. shah contended that in view of this decision of the privy council it could not be said that even in the light of the allahabad high court decision in dehra dun tea company ltd. v. commissioner of income-tax : [1969]74itr139 .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj96
..... is claimed must be not only due but recoverable under law. it is true that in conformity with the principles laid down in the case of hansraj gupta v. dehra dun mussoorie electric tramway co. ltd. and in the case of malabar petroleum co. v. continental oil co., ltd., madras : air1963mad307 , the amount in question must ..... .10. lastly it is pointed out that when the contracts were entered into, the panchayat had not come into existence and that the provisions of the municipal act were applicable. the circumstance that subsequently the municipality has been converted into a panchayat, it is so argued, will not entitle the panchayat to take recourse to ..... ' or 'any other person or persons whatsoever' would incur disqualification. having regard to the fact that all the persons enumerated in the first section of the act were holding offices as officers of british government, the view was taken that in enumerating these several office holders which preceded the material words 'any other person .....
Tag this Judgment!Court : Gujarat
Reported in : [2006]132CompCas606(Guj); [2006]71SCL274(Guj)
..... with regard to matters enumerated in section 529. that was also the view taken by a full bench of the allahabad high court in hansraj v. official liquidators, dehra dun mussoorie electric tramway co. ltd. : air1929all353 . a similar view was taken by the oudh chief court in b. anand behari lal v. dinshaw and co. ..... up as a body corporate. it is now a statutory corporation constituted by and under the oil and natural gas commission act (central act 43 of 1959, hereinafter referred to as the act). the act provides for the establishment of a commission sfor the development of petroleum and petroleum products produced by it and for matters connected ..... in winding up of insolvent companies, section 529a which provides overriding preferential payments.3.12 the learned counsel has relied on the provisions of the provincial insolvency act, 1920, particularly section 2(e) which provides definition of secured creditors which deals with section 45 in part iii administration of property, method of proof .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]44CompCas517(Guj); (1975)0GLR193
..... discriminatory and inconsistent with the doctrine of pair pass distribution of assets of an insolvent company statutorily reecognised in section 511of the companies act. 10. a few illustrative cases can be examined here. in re dehra dun mussoorie tramway co. ltd. (1) [1931] 1 comp. cas. 145 (all.)., priority in payment was claimed in ..... authority legally entitled to, or entrusted by the government with, the control or management of a municipal or local fund. section 3(31) of the general clauses act, 1897, defines 'local authority' to mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the ..... by the corporation, if it complies with the condition implicit in the definition, it will be an industry within the meaning of the definition in the act. after having observed thus, the supreme court examined the services rendered by the corporation in its various departments including stage department and health department and .....
Tag this Judgment!Court : Gujarat
Reported in : III(2005)ACC301; 2005ACJ1816; (2005)2GLR1476
..... of a plaint'. that was laid down by the privy council in hans raj gupta v. dehra dun mussoorie electric tramway co. ltd. . a proceeding for compensation made under the workmen's compensation act or under the motor vehicles act cannot be confused with a suit. that ingredient of section 3(5) has apparently not been ..... it was pending. learned counsel for the claimants submits that the workmen's compensation commissioner was approached on 20.7.1988 for payment of compensation under the act. therefore, a contract, which is unconscionable, defeats the provisions of law is neither enforceable nor creates bar against statute and statutory right. claimants right to ..... entertain the petition after the claim has been decided by the workmen's compensation commissioner, therefore, the appeal is maintainable.relevant provisions of the wc act, 1923 and the mv act, 1939 which have been referred to and relied upon by the learned advocates while making their submissions are reproduced as under:'3(5) nothing .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)2GLR1450
..... '. that was laid down by the privy council in hans raj gupta v. dehra dun mussoorie electric tramway co. ltd. : air 1933 pc 63. a proceeding for compensation made under the workmen's compensation act or under the motor vehicles act cannot be confused with a suit. that ingredient of section 3(5) has ..... 2-1997 which was challenged by both parties before this court. claim application was filed by claimants before w. c. commissioner under the w.c. act, 1923 claiming compensation for death of deceased wherein objection was raised by insurance company before commissioner that such application is not maintainable before commissioner. division ..... heirs and legal representatives of deceased jamalbhai are not having right to file application before workmen's compensation commissioner for claiming compensation under the w.c. act. preliminary objection raised by insurance company vide exh. 12 was decided by workmen's compensation commissioner and commissioner came to the conclusion that if the .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)4GLR596
..... the gazette of india, part iii section 4 dated ..th february, 1979) oil 7 natural gas commission dehra dun the 6th february, 1979. no.17(11)/78 reg.- in exercise of the powers conferred by section 32 of the oil & natural gas commission act,1959 (43 of 1959), the oil and natural gas commission, with the previous approval of the central ..... 6.2.1979 and the office memorandum dated 6.4.1981 to retire at the age of sixty years and, therefore, the respondent commission has committed illegality and has acted in arbitrary and capricious manner in retiring the petitioner at the age of fifty eight years on 30.9.1989 and the said action of the respondent commission in ..... action of the respondents in striking off the name of the petitioner from the muster rolls of the commission is violative of section 25g of the industrial disputes act, 1947 ('the id act' for short) in as much as the persons junior to the petitioner are retained in service whereas the services of the petitioner is being sought to be .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1979Guj149; (1979)0GLR268
..... prescribed for the application, and the consensus of judicial opinion on this point had been noticed by the privy council in hansraj gupta v. official liquidators, dehra dun mussorie electric tramway co. ltd. 60 . an attempt was no doubt made in the case (sha mulchand i v. jawahar mills) of : [1953 ..... 10)to,the court of civil judge sr./ jr. division .........under clause (i) of sub-section (3) of s. 38 of the bombay agricultural debtors' relief act, 1947,i ..... son of ........................................resident of :taluka, ..................hereby apply for execution of award no. -............ dated ................ passed by the court as the debtor ..............has made ..... decision of the supreme court in athani municipality v. labour court, hubli : (1969)iillj651sc and following that decision, held that even under the limitation act of 1963, the residuary article 137 would apply only to applications made under the code of civil procedure, 1908. the decision of -the supreme court in .....
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