Court : Gujarat
Decided on : Feb-13-1968
Reported in : AIR1969Guj222; (1969)GLR754
..... for sale, but also that he had the right to proceed against the surplus sale proceeds. now section 73, t. p. act, creates no new law but merely gives effect to the old law of substitution.....' after referring to the decision of kapuri sahu v. mathura das, air 1934 pat 209, ..... , his security remained undiminished. bipin behari however justifies his attachment of the surplus sale proceeds amounting to rs. 2307-3-10 by virtue of section 73, t. p. act, and the learned subordinate judge was of opinion that he had the right by reason of that section not merely to realise his security by means of his mortgage decree ..... remedies. he urged that the view taken by the learned district judge was, therefore, quite justified. he also invited my attention to section 73 of the transfer of property act and the provisions of order 34, rules 12 and 13 of the civil procedure code and to the case of mukhram marwari v. bateswar mahton, air 1937 pat 307 in support .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-22-1968
Reported in : AIR1970Guj59; (1970)0GLR330
..... had claimed the excess charges with retrospective effect without exercising its right of withdrawing the facility of the assisted railway siding by six months' notice. the act of the railway administration in serving the plaintiffs with a notice to disconnect the railway siding by itself is neither illegal nor in contravention of the terms ..... the original contract and, therefore, it cannot be said that the revised agreement was obtained by the railway administration from the plaintiffs by threatening to do an act which was not lawful. the proposed revised agreement wsa executed by the plaintiffs in reply to the threat of the railway administration to cut off the assisted ..... was contented that nothing could be 'coercion' under indian law unless it satisfied the definition of 'coercion' which is found in section 15 of the indian contract act and that the allegations in the plaint failed so to do because they did not show that the 'unlawful detaining or threatening to detain' the property was ' .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-1968
Reported in : [1968]69ITR186(Guj)
..... bilsland v. commissioners of inland revenue. the provision which came up for construction in that case was sub-section (4) of section 33 of the english finance act, 1927, which was couched in the same language as our proviso and construing the words 'exceptional and not systematic', lawrence j. said : 'in my opinion, ..... defined in the shorter oxford dictionary as 'unusual, of the nature of or forming an exception' and 'systematic' is defined as 'involving or observing a system : acting according to system, regular, methodical : carried on as a regular reprehensible practice.' these words according to their plain natural meaning connote that the avoidance of tax must be ..... ' that the english section was enacted. the same mischief also existed in india and, therefore, when the legislature made extensive amendments in the income-tax act in 1939, the legislature introduced section 44f to remedy such mischief. originally the bill did not include any clause corresponding to section 44e and 44f but .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-11-1968
Reported in : [1969]74ITR513(Guj)
..... firm as regards assessment procedure. if the firm is registered, the procedure followed is that set out in section 23(5) (a). prior to its amendment by the finance act, 1956, section 23(5) (a), was in the following terms : '23. (5) notwithstanding anything contained in the foregoing sub-section, when the assessee is a firm ..... to tax. the supreme court observed : '.... when proceedings are taken for rectification of assessemnt to tax either under section 35(1) or section 35(5) of the act of 1922, those proceedings must be held to be proceedings for assessment. in proceeding under those provisions, what the incoem-tax officer does is to correct errors in, or ..... supreme court was whether proceedings for rectificastion of the assessment of the partners could be instituted by the income-tax officer under secstion 35(5) of the old act. the supreme court held that the word 'assessment' as used in section 297(2)(a) had a comprehensive meaning and it comprehended the whole procedure for ascertaining .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-30-1968
Reported in : (1969)GLR377; (1969)IILLJ529Guj
..... mere fact that a wrong decision is given on facts by the tribunal of exclusive jurisdiction, it cannot be said that it has violated any provision of the act or has acted illegally. there is no contention raised by the opponent in the plaint alleging that any provision of law has been departed from or that the principles of ..... civil court will have in such matter is, as recognized by the supreme court, when the said tribunal abuses its power or does not act under the act, but acts in violation of the provisions of the act. 13. miss dabu, the learned advocate for the opponent, did not contest the position in law arising from the fact that the authority ..... a tribunal created by a statute, even if its order is, expressly or by necessary implication, made final, if the said tribunal abuses its power or does not act under the act but in violation of its provisions.' 11. applying the principles stated above, the supreme court held in that case that the appellant was bound to pursue the remedy .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-06-1968
Reported in : AIR1969Guj334; (1969)GLR925
..... to the liability of the dealers to pay assessment in respect of their transactions were expressly left to be decided by the appropriate authorities under the act as matters falling within their jurisdiction. the whole activity of assessment which began with the filing of the return and ended with an order of assessment ..... air 1967 mad 244 by the division bench, consisting of m. anantanarayanan c. j. and ramakrishnan j. under the corresponding provisions of the madras district municipalities act, 1920, the division bench of the madras high court held in that case that in view of the fundamental constitutional provision under article 326 prescribing the minimum ..... distinguished on the ground that it was on the special facts and provisions of the ajmer statute. in view of sections 12 and 13 of the village panchayats act, the division bench has not accepted this contention. these authorities would, therefore, conclude the present question.11. mr. shelat, however, vehemently relied upon the .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-26-1968
Reported in : [1969]23STC489(Guj)
..... of the constitution are to be excluded. therefore, there is nothing inconsistent in the context of section 24 or the scheme of authorization as found from the act, which would justify our departure from the statutory definition, which has provided for such wide inclusion, by adding the explanation to section 2(28), by excluding ..... 286 of the constitution such a non obstante clause had the effect of setting at naught and of obliterating in regard thereto the provision contained in the act relating to be imposition of tax on the sale or purchase of such goods and in particular, the provisions contained in the charging section and the provisions ..... from this scheme it is clear that this authorization certificate gives important privileges and, therefore, the opponent-assessee had appeal for this authorization certificate under section 24 of the act. the relevant conditions, in so far as the present case is concerned for getting authorization by a dealer under section 24, are : (1) he must be a .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-09-1968
Reported in : AIR1970Guj97
..... clause 'by otherwise abusing the position of a public servant', for the argument mainly turns upon the said clause. the phraseology is very comprehensive, it covers acts done 'otherwise' than by corrupt or illegal means by an officer absuing his position. the gist of the offence under this clause is, that a pubic ..... by otherwise abusing his position as public servant, obtains for himself or for any other person any valuable thing or pecuniary advantage;' this provision was amended by act no. 40/64 by omitting the words 'in the discharge of his duty' but the amendment does not make any difference on the question of interpretation of ..... exercise of official functions. that argument must, therefore, be rejected.37. that takes us to the question of construction of clause (d) of section 5(1) of prevention of corruption act. that clause reads as under:-'a public servant is said to commit the offence of criminal misconduct in the discharge of his duty- . . . . . . . . . . . . . . . . . . . . . (d .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-18-1968
Reported in : (1969)10GLR180
..... appeared before the company judge and made his submission if he was so minded but he did not choose to do so. there are two provisions - one in the companies act, 1956, and the other in the companies (court) rules, 1959, which could have been availed of by the appellant for the purpose of appearing and making his submissions before ..... to be found in in re securities insurance company ([1894] 2 ch. 410). there the company judge having made an order sanctioning an arrangement under the joint stock companies act, 1870, the appellants whose interests as creditors were affected by the scheme presented an appeal and the question was whether the appeal was maintainable by them. they had not opposed ..... in which the impugned order is made has no right of appeal from it unless such right is specifically given by the statute. now, section 483 of the companies act, 1956, gives a right of appeal against any order made or decision given in the matter of the winding-up of a company by the court and it would .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-10-1968
Reported in : (1969)GLR136; (1970)ILLJ408Guj
..... was competent to grant relief in appropriate cases, if, contrary, to the scheme, the authority declined to grant a licence or import certificate or the authority acted arbitrarily. therefore, even assuming that the provisions, relating to the issue of trade notices offering inducement to the prospective exporters were in character executive, the ..... . 723 the supreme court refused to accept the contention that the executive necessity released the government from honouring its solemn promises relying on which citizens have acted to their detriment. under our constitutional set-up, on person may be deprived of his right or liberty except in due course of and by authority ..... suitability or eligibility of a person for such confirmation or promotion, the nature of the function and the interest affected may not impose a duty to act judicially in accordance with strict principles of natural justice. even so, such an administrative order based on subjective satisfaction of the state or the competent .....
Tag this Judgment!