Court : Gujarat
Decided on : Feb-06-1996
Reported in : (1996)132CTR(Guj)147; [1996]221ITR819(Guj)
..... court in the case of dhakeswari cotton mills ltd. vs. cit (1954) 26 itr 775 : air 1955 sc 65 considered the question amongst others, whether tribunal acted without jurisdiction in relying on the data supplied by the it department behind the back of appellant company, and without giving it an opportunity to rebut or explain the ..... details are provided, and it was open to the petitioner to call upon the authority to supply the material. we have indicated earlier that as the authority acting in accordance with law has supplied the material, the petitioner may not presume that some other material on which reliance is placed is considered and therefore, there ..... madras and kerala high court are followed by us. non-observance of principles of natural justice 14. appropriate authority exercising powers under chapter xx-c of the act issued a show cause notice indicating two comparable sale instances. the relevant part of the notice reads as under : 'there is a comparable sale instance of property .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-25-1996
Reported in : [1996]220ITR393(Guj)
..... the tribunal, orders, etc., assessed the returns previously and no other material whatsoever was before him. to justify the exercise of powers under s. 147(b) of the act, there must be other material and not the same material which was considered. 8. in the circumstances, we find no substance, hence, the applications stand rejected. 9 ..... virtually to empower the establishment at its pleasure to rob assessments of their finality and to introduce a dangerous element of uncertainty in the administration of this act'. in these cases the circular constrained the ao to reopen the cases. if the ao considered and formed an opinion on the same material in the original ..... ao came into possession of additional information subsequent to the completion of the assessments which could enable him to invoke the provisions of s. 147(b) of the act and reopen the assessment.' 6. revenue thereafter preferred three applications before the tribunal under s. 256(1) to refer the aforesaid question to this court. the .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-08-1996
Reported in : [2000]99CompCas461(Guj)
..... the rights of those employees. it is in these circumstances that the petitioners have challenged the vires of section 20 of the sick industrial companies (special provisions) act, 1985, by filing a separate petition, being special civil application no. 6837 of 1996, which is pending.7. to make the challenges in this petition good ..... substance and reality, is nothing but compulsory termination of services of the workmen by bypassing and not following the provisions of section 25-o of the industrial disputes act and, hence, the same is illegal and unlawful. it is asserted that the petitioners, with a view to protect and safeguard the rights of workmen, are ..... therefore, partakes of the character of government, which, at present, runs several textile mills taken over by the government of gujarat under the textile mills (special provisions) act, 1985. it is the case of the petitioners that respondent no. 3 - textile labour association is a party to the agreement, entered into between gstc and .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-03-1996
Reported in : [1998]91CompCas655(Guj)
..... of fact, the respondent being aware about the fact that the company has its registered office at calcutta addressed a statutory notice to the company under the companies act at its registered office at calcutta. hence, the respondent, knowing full well that the company has its registered office at calcutta, has suppressed this fact and ..... the following averments on oath : '2. the company above named, viz., ashok fashions ltd. (hereinafter referred to as the company), is incorporated and registered under the companies act, 1956, as a public company limited by shares. the factory and office of the company is situated at opp. house of kaydees, narol, ahmedabad-382 405. the nominal ..... herein presented a company petition before the learned company judge praying for winding up of the appellant-company as in spite of statutory legal notice under the companies act, 1956, calling upon the appellant to pay the principal sum of rs. 1,69,290 together with interest thereon at the agreed rate of 24 per cent .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-01-1996
Reported in : (1997)1GLR93
..... disputes relating to any matter whether specified in the 2nd schedule or the 3rd schedule and item no. 10 under 3rd schedule of the act provides for retrenchment of workmen and closure of establishment as matters within the jurisdiction of the industrial tribunal. thus, any matter concerning retrenchment of workmen and ..... without considering the merits. therefore, i do not find any substance in the contention which has been raised with reference to section 25-o of the act by the learned counsel appearing on behalf of the respondent-workmen. 8. under section 7a the appropriate government may constitute tribunal for adjudication of industrial ..... the company in terms of said 2(p) settlements with the modification as aforesaid. thereupon the commissioner of labour and specified authority under the industrial disputes act sent letter dated april 19, 1988 to the factory manager with reference to the closure application dated february 20, 1988 addressed to the labour and employment .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-11-1996
Reported in : AIR1997Guj71
..... in refusing to condone the delay of three years and seven days in filing revision application under section 76 of the bombay tenancy and agricultural lands act, 1948 (tenancy act) arid if yes, whether the present petition suffers from the vice of delay and laches in filing the present petition under articles 226/227 of the ..... this section the gujarat revenue tribunal shall follow the procedure which may be prescribed by rules made under this act after consultation with the gujarat revenue tribunal.' it can be very well seen from the aforesaid provisions that the impugned order in a revision under section 76 ..... (b) that the collector failed to determinesome material issue of law, or (c) that there was a substantial defect in following the procedure provided by this act or that there has been failure to take evidence or error in appreciating important evidence which has resulted in the miscarriage of justice. (2) in deciding applications under .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-27-1996
Reported in : 1997CriLJ3169; (1997)2GLR150; (1997)2GLR463
..... view, the facts of the case are of such a nature wherein reasonable inference must be drawn that the petitioner has a tendency which is likely to repeat such acts disturbing the public order. the subjective satisfaction of the detaining authority calls for no interference.20. though i have found the conduct of the petitioner of serious nature, ..... court cannot examine the materials before it and find that the detaining authority should not have been satisfied on the material before it and detained the detenue under the pasa act. 1985.10. mr. s.n. shelat. relying on the decision of the apex court rendered in case of harpreet kaur v. stale of maharashtra reported in ..... or attempting to commit or abetting the commission of any of the offences punishable under chapter xvi or xvii of the ipc or under chapter v of the arms act and thus, the impugned order of detention could not be legally sustained. making good the contentions, learned counsel has placed reliance on the decision of the supreme court .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-11-1996
Reported in : (1996)2GLR828
..... it will be open for the gujarat state road transport corporation to pass the order afresh after compliance of proviso to s. 33(2)(b) of the industrial disputes act, 1947 and in that case, the petitioner shall continue in service till the fresh order is passed and the approval is granted by the assistant commissioner of labour. ..... approval being granted, the fate of the employee is not selected and he can still seek his remedy against the dismissal in a reference under s. 10 of the act. however, in case of rejection of the application for approval of dismissal, it is clear that the dismissal does not become complete, rather it becomes inoperative and, therefore ..... ipso facto does not render the dismissal order wholly in-operative and the petitioner should take resort to the remedy of raising industrial dispute under s. 10 of the act. as against this mr. dave appearing for the petitioner-workman has placed strong reliance on 1993 ii clr 350 (s. ganapathy v. air india) and has submitted .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-18-1996
Reported in : AIR1997Guj1; (1996)2GLR165
..... and revision of list of voters for the purpose of any election under section 11, determination of the disputes arising in such election etc. schedule to the act enumerates the various commodities which are considered to be agricultural produce including cereals, pulse, oil seeds, vegetables, animal husbandry products, condiments, spices etc.4. ..... sale and includes a co-operative society, joint family or an association of persons, whether incorporated or not, which carries on such business; section 11 of the act reads as under. '11. constitution of market committee, (1) every market committee shall consist of the following members, namely:-- (i) eight agriculturists who ..... husbandry, specified in the schedule. (v) 'co-operative marketing society' means a society registered or deemed to be registered as such under the gujarat cooperative societies act, 1961 (guj. x of 1962), and engaged in the business of buying or selling of agricultural produce and holding a licence; (vi) 'director' means the .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-26-1996
Reported in : AIR1997Guj83; (1997)1GLR362
..... foundation for instituting action against the petitioners for launching criminal prosecution against them and ho useful purpose will be served by permitting the respondents to act upon such stale notices allegedly based on stale material, and therefore, the petition should not be dismissed as premature as it has successfully achieved ..... proper care would not amount to manufacturing any 'drug', and therefore, the pathologists cannot be subjected to licensing process of section 18(c) of the said act. he, very forcefully, submitted that the aforesaid professional activities conducted by the pathologists would not amount to process of making, altering, ornamenting or labelling the ..... activity would fall within the definition of 'manufacture of drug' and therefore they are required to obtain licence under section 18(c) of the said act. according to respondents, the pathologists are required to conduct certain tests for detecting v.d., malaria, jaundice, aids etc. they have further submitted that .....
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