Court : Gujarat
Decided on : Nov-11-1968
Reported in : [1969]23STC334(Guj)
..... this decision of the assistant commissioner, the assessee-firm went in revision before the deputy commissioner of sales tax (appeals), ahmedabad, under section 31 of the act. the depots commissioner partially allowed the application in that though he confirmed the order of the assistant commissioner regarding the sales tax does that were to be ..... , by his assessment order. against the said assessment order the assessee-firm preferred an appeal under section 30 of the act and the appeal was filed before the assistant commissioner of sales tax (appeals), range ii, ahmedabad. the assistant commissioner accepted partially the contentions of the assessee ..... authority by grant of stay order ?' 9. the facts giving rise to this reference are as follows :- the opponents herein are a firm registered under the act and is a registered dealer. the sales tax officer, enforcement branch, ahmedabad, assessed the opponent-firm for the period 1st april, 1954, to 31st march, 1955 .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-28-1968
Reported in : [1969]24STC59(Guj)
..... are as follows :- the applicants are registered dealers and at the relevant time were holding a registration certificate and a licence under the bombay sales tax act, 1953. the applicants were carrying on business of purchasing raw cotton from agriculturists as well as from licensed dealers and of selling cotton and cotton-seeds ..... assistant commissioner came in revisional proceedings. 5. the question which now arises before as is whether under the provisions of section 31 of the bombay sales tax act, 1953 (unamended), it was open to the assistant commissioner to exercise these powers in revision. mr. kaji appearing on behalf of the asessees, contended before ..... the present case, the deputy commissioner, when seeking to exercise his revisional powers, is clearly not encroaching upon the powers reserved to other authority. under the act of 1946, the first assessment is made by the sales tax office under section 11. if information comes into his possession that any turnover in respect of .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-19-1968
Reported in : [1968]22STC202(Guj)
..... the question was whether wrist watch-cases with chromo-steel back are spare parts of watches within the meaning of entry 10 of schedule e to the bombay sales tax act, 1959; and the division bench at page 99 of the report has explained : 'a spare part would, therefore, mean any integral part of an article which is carried ..... court the question was whether 'charcoal' was included in the word 'coal' specified in entry 1 of part iii of schedule ii to the madhya pradesh general sales tax act, 1958. after examining the different authorities on the point, the supreme court has observed at page 473 of the report : 'the result emerging from these decisions is that ..... of old tyres would be covered by residuary entry 22 of schedule e and the sale would be liable to tax accordingly subject to the other provisions of the act. it has been found that the opponents purchased old and worn out tyres of the buses of the state transport organization and ahmedabad municipal transport service. the opponents .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-02-1968
Reported in : AIR1969Guj362; 1969CriLJ1503; (1969)GLR1027
..... was established by the state government to carry out the investigation into the offence. the argument was that provisions of section 5a of the act recognised the power of certain officers designated thereunder to investigate the offence and further provided that the officers below the designated rank should obtain previous ..... enough in difficult circumstances--should not be exposed to the harassment of investigation against them on information levelled, possibly, by persons affected by their; official acts, unless a magistrate is satisfied that an investigation is called for, and on such satisfaction authorises the same. this is meant to ensure the diligent ..... (rural) at narol for permission to investigate into the offence. the learned judicial magistrate, first class, granted the permission under section 5a of the act. police sub inspector erulkar thereafter lodged a trap and carried out further investigation into the case. on the completion of the investigation he obtained sanction to .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-06-1968
Reported in : AIR1969Guj141
..... decree or to the court that can effectively execute it and in the latter case, it is not necessary to comply with the provisions of section 39 of the act. the court to whose jurisdiction the subject-matter of the decree is transferred acquires inherent jurisdiction over the same by reason of transfer and, in my opinion, if ..... bench of the calcutta high court in (1901) ilr 28 cal 238, wherein the learned judges had an occasion to consider the provisions of section 649 of the civil procedure code (act xiv of 1882), which corresponds to section 37 of the code of civil procedure, 1908, which governs the present case. the calcutta decision has taken the view that ..... prosecuted with reasonable diligence and in good faith and, therefore, the appellant was entitled to the exclusion of such tune as provided under section 14 of the limitation act. the order was upheld by the court of the learned district judge at mehsana and the second appeal filed against that order in this court has been dismissed by .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-03-1968
Reported in : [1969]24STC107(Guj)
..... 'toilet articles'. the learned advocate-general traced the history right from the beginning in this connection of the corresponding entries. in the bombay sales tax act, 1946, item 6 of schedule i specified 'perfumery, cosmetic and toilet articles, except soap and other articles as may be specified by the provincial ..... . the other line of decisions has interpreted the expression 'toilet requisites' which would not at all be helpful in the interpretation of entry 21a of our act, where the legislature purposely does not use the expression 'toilet requisite' which is used in similar other legislations. 10. in deputy commissioner of commercial taxes, ..... of 1967, decided on 20th february, 1968, by the division bench, consisting of abhyankar and vimadalal, jj., from a publication - 'compilation of bombay sales tax act, 1959, by the sales tax practitioners' association', where the entire decision has been reproduced. the question in that case was whether vicco vajradanti (tooth-powder) was .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-11-1968
Reported in : [1969]24STC180(Guj)
..... traditional concept of business, which must always have a profit accrues' because the definition of 'business' in section 2(d) of the relevant madras general sales tax act, 1959, expressly defined business as meaning 'any trade or commerce or manufacture, whether or not any profit accrues' from such trade, commerce, manufacture, adventure or ..... the canteen ......' 54. under rule 74(3) also where the canteen is managed by a co-operative society registered under the bombay co-operative societies act, 1925, the occupier shall provide the initial equipment for such canteen and shall undertake that any equipment required thereafter for the maintenance of such canteen shall ..... cognate expressions, shall be construed accordingly.' 8. explanation to section 2(28) is not relevant for the purposes of this judgment. section 2(19) of the act defines a 'person' by an inclusive definition and is as follows : '(19) 'person' includes any company or association or body of individuals, whether incorporated or .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-27-1968
Reported in : AIR1969Guj260
..... is one of the fundamental rules of our constitutional set up that every citizen is protected against exercise of arbitrary authority by the state or its officers. duty to act judicially would, therefore, arise from the very nature of the function intended to be performed: it need not be shown to be superadded. if there is power to ..... for the respondent, tried to urge that in that case an i.c.s. officer was concerned and, therefore, when the matter went to the president, he was acting as the appellate authority who had the right to dismiss the servant and, therefore, the supreme court was only examining the second stage, that is to say, the awarding ..... their lordships have held that where a statutory right of appeal is given to an authority, that authority, in disposing of the appeal must be deemed to be acting judicially. in any event their functions partake o| the character of quasi-judicial functions and necessarily must conform to the minimum standards that should obtain in judicial or .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-25-1968
Reported in : [1969]39CompCas641(Guj); (1969)GLR180; (1969)GLR218
..... contention of the learned counsel for the petitioner that the order of this court dismissing the special appeal on the ground, that no appeal lay under section 25 of the act, is not an order which affirms the decision dated december 2, 1948, of the division bench. it seems to me that the expression 'affirms the decision of the ..... , 150 (f.b.)). the appeal in that case was dismissed by the court on the ground that no appeal lay under section 25 of the high court of judicature act, 1949, and the question arose whether the order dismissing the appeal on that ground was a final order affirming the decision of the court immediately below. dixit j., delivering ..... in taking the view that 'the appeal before it was not maintainable as the impugned order disposed of a preliminary issue regarding the validity of the bombay prevention of excommunication act, 1949, but did not decide the rest of the issues in the suit.' the learned judge then proceeded to discuss the second class of cases and pointed out .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-12-1968
Reported in : AIR1969Guj69; 1969CriLJ409; (1969)GLR245
..... of mr. nanavati that suggestion put by the lawyer of the accused in the cross-examinations of the prosecution witnesses amounts to an admission undersection 18 of the indian evidence act cannot be accepted.17. now in the present case it is in evidence that the question that dharamshi and talshi had caused injuries to the appellants was even put to .....
Tag this Judgment!