Court : Gujarat
Decided on : Aug-22-1991
Reported in : 1992CriLJ1994
..... impugned judgment and order releasing the accused on bail to either the home department or the legal department so as to enable the decision taking authority to act upon it instantaneously. it is earnestly hoped that the observations made herein-above will be taken into consideration in the right earnest in the public interest.12 ..... enable them to avail themselves of justice.(iv) the appointment of officers for initiating or exercising supervision over prosecutions for the contravention of the provisions of this act.(v) the setting up of committees at such appropriate levels as the state government may think fit to assist the government in formulation or implementation of such ..... the state of west bengal, no other state has so far evinced any interest in framing the rules for effectively carrying out the object of the act to meet with the menacing problem of dowry death. taking into consideration the statistics and picture depicted in the foregoing paragraph of increasing number of cases of .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-16-1991
Reported in : AIR1993Guj53
..... certain authorities, the exercise whereof may make serious inroads into the rights of properties of private individuals, there was any guidance to be collected from the act itself, its object and its provisions, in the light or the surrounding circumstances which made the legislation necessary, taken in conjunction with well known facts ..... force and proposal for designation, the use of the land for residential, industrial, commercial or agricultural purposes.under section 20 of the gujarat town planning act, the area development authority or any other authority for whose purpose the land is designated in final development plan may acquire the land either by ..... government and after consulting the consulting surveyor the state government sanctioned the development plan in exercise of its power conferred by section 10 of the said act. annexure a to the petition is the notification dated 21st august 1965 issued by the government in panchayats and health department sanctioning the development plan .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-14-1991
Reported in : [1992]73CompCas51(Guj)
..... 14, 1986, in company petition no. 68 of 1985, kamla spinning and manufacturing mills private limited was ordered to be wound up under the provisions of the companies act, 1956. the official liquidator was appointed as liquidator of the company. by order dated march 27, 1989, passed in company application no. 173 of 1988, gujarat ..... per the schedule stated in the order after giving proper advertisement as directed. mr. p. j. patel, assistant secretary to the chief justice, was directed to act as chairman for the said meetings. according to his report, meetings of the various classes of creditors and employees of kamla spinning and manufacturing mills private limited were ..... in challenging the impugned order. all that we are told is that on a microscopic examination of the relevant provisions (sections 391 and 392 of the companies act) in the light of the interpretation canvassed by the appellant the learned company judge had no jurisdiction to order substitution of its rival in the place of .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-04-1991
Reported in : [1992]85STC3(Guj)
..... method assessee.adopted by the learned assistantcommissioner estimating thebreach of declarations in form 19,for the purpose of levy of purchasetax under section 16 of thegujarat sales tax act, 1969, waslegal and proper ?3. whether, on the facts and in the in affirmative, incircumstances of the case, the favour of the revenuetribunal was right ..... commissioner had wrongly invoked his revisional powers. therefore, the question as to whether the assistant commissioner wrongly invoked his revisional powers under section 67 of the act does not arise out of the order of the tribunal. it is true that the question referred to this court is a comprehensive one. the expression used ..... the only limitation which could be spelt out are two - (1) that the revisional authority cannot exercise the power for the purpose other than that of the act; (2) that the revisional authority cannot exercise this power which is expressly reserved by the statute to any other authority. 21. the limitation on the revisional .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-28-1991
Reported in : AIR1992Guj79
..... of return of 8 per cent at the relevant time i.e., on the date of the notification under s. 4(l) of the act. in view of this, it must be held that the multiple of 121/2 should be applied in computation of the capitalised value of the ..... ps. per sq, mt., for bagayat land from the very beginning, they moved for a reference to the district court under s. 18 of the act. thus, their claim for compensation was at the rate of rs. 12500-/- per hectare for jarayat land and rs. 25,000/ - per hectare for ..... .1. sixteen first appeals nos.994/82 to 1008/82 and no. 1015/82 under s. 54 of the land acquisition act, 1894, filed by the state of gujarat arise from a common judgment and different awards delivered by the learned second extra assistant ..... lands involved are tabulated as under:3. notification dated 25-11-1969 under s. 4 of the land acquisition act, 1894, hereinafter referred to as 'the act', was published in, the government gazette on 12-12-1969. after publication of the notification under s. 6 of the .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1991
Reported in : (1991)2GLR956; (1994)IIILLJ431Guj
..... respondent-municipal corporation would be the successor of the specified local authority. his contention was cased on the provisions of section 452-a of the corporations act and the notification dated february 22, 1986. on this basis it was contended that the respondent-corporation was bound to absorb the employees of specified ..... any city are altered so as to : (a) include any area therein, or (b) exclude any area therefrom. the state government may notwithstanding anything contained in this act or any other law for the time being in force, by order published in the official gazette, provide for all or any of the following matters, namely: (i ..... i.e. saijpur bogha nagar palika in the instant case, merged with respondent-corporation. the municipality ceased to have its separate existence. by operation of the act, the respondent corporation became the successor of saijpur bogha nagar palika, the specified local authority.disputes and the contentions :9. according to the petitioners, the .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-14-1991
Reported in : (1991)100CTR(Guj)22; [1991]192ITR608(Guj)
..... by the income-tax officer as well as the appellate assistant commissioner on the ground that the said expenditure was hit by the provision of section 37(4) of the act. in appeal, however, the tribunal restricted the disallowance to rs. 3,029 which related to waterproofing work on the terrace of the guest house. so far as the ..... deleting the amount of rs. 24,000 on the ground that no part of the said expenditure was disallowable as entertainment expenditure under section 37(2b) of the income-tax act, 1961 (6) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the assessee was entitled to ..... r.c. mankad, j.1. the income-tax appellate tribunal has referred to us for our opinion, the following questions under section 256(1) of the income-tax act, 1961 ('the act' for short) : '(1) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law in directing the income-tax .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-1991
Reported in : (1991)99CTR(Guj)19; [1992]193ITR734(Guj)
..... maintained by the assessee at bilimora could not be termed as a guest house. therefore, in the opinion of the tribunal, section 37(4) of the act could not act as a bar to the allowance of the expenditure as claimed by the assessee. the tribunal held that the deduction of the entire expenditure was allowable under ..... of the said expenditure was not allowable in view of the specific provisions of sub-sections (2b) and (3) of section 37 of the income-tax act, 1961 ('the act' for short). according to the income-tax officer, no expenditure for maintenance of guest house was allowable under section 37(3). he held that the entire ..... assistant commissioner further held that the expenditure was not in the nature of entertainment expenditure and, therefore, it could not be disallowed under section 37(2b) of the act. for the aforesaid reasons, the appellate assistant commissioner deleted the addition of rs. 17,867 and disallowance of depreciation on the residential accommodation or guest house. 3. .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-02-1991
Reported in : [1992]197ITR680(Guj)
..... refined oil, de-oiled cakes, etc. it export de-oiled cakes. the assessee claimed weighted deduction under section 35b of the income-tax act, 1961 ('the act', for short), in respect of the following items : ---------------------------------------------------------------------assessment years---------------------------------------------------------------------sl. no. description 1972-73 1973-74 1974-75 1975-76 ..... , in our opinion, the expenditure for analysis falls under sub-clause (iii) of clause (b) of section 35b(1) of the act. since the expenditure incurred was not incurred in india, it is required to be considered for weighted deduction. in our opinion, therefore, the ..... by the assessee was in its ordinary course of business and as such did not fall for consideration under section 35b of the act. he also held that the expenditure incurred for the payment on dalali, de-oiled cake, quota slip charges and analysis charges was .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-16-1991
Reported in : [1993]199ITR428(Guj)
..... has not pressed this petition against the order passed by the learned additional chief metropolitan magistrate on his application filed under section 279(1a) of the act. mr. shah has pressed this petition only on the ground that the proceedings of the criminal case no. 134 of 1987 should be quashed as the ..... 10, 1991, before the additional chief metropolitan magistrate, ahmedabad, under section 279(1a) of the act to dispose of the complaint as the income assessed was reduced and the penalty imposed on the petitioner-company was set aside. the said application being dismissed, ..... at ahmedabad. the said complaint was registered being criminal case no. 134 of 1987. the complaint was filed alleging breach of section 212 of the income-tax act without considering the judgment of the income-tax appellate tribunal. 2. the petitioners, having succeeded before the income-tax appellate tribunal, filed an application on january .....
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