Court : Gujarat
Decided on : Feb-25-2004
Reported in : 2004CriLJ2992; (2004)3GLR2726
..... in such eventuality, the fsl shall inform the court about vanishing of crime exhibit, (totally used) during process. it is clarified that merely because no specific act having been enacted by the legislature in our country, the investigating agency can resort to call upon the suspect/accused to undergo dna analysis/test. it may be ..... a commission on dna forensic science published by national academy press, washington d.c.1996 and has pointed out that in our country without an act like 'dna identification act 1994' or any other law establishing a formal frame work for setting national standard of quality assurances and proficiency testing, the accused should be permitted ..... under section 376,342,338,234,323 read with section 114 of the indian penal code and sections 66(1)(b) and section 85 of the bombay prohibition act.6. it is prayed by both the petitioners that the order under challenge, granting both the applications preferred by the investigating officer, assistant commissioner of police, .....
Tag this Judgment!Court : Gujarat
Decided on : May-07-2004
Reported in : (2004)190CTR(Guj)414; [2004]270ITR408(Guj)
..... 1993 merely clarified the definition of 'urban land' which was even otherwise includible in the assets as defined by clause (e) in section 2 of the act because clause (e) defines 'assets' as under :-'assets' includes property of every description, movable or immovable, but does not include,- ..................' 'urban land ..... the appellant and his family members treated the lands in question. in the declaration form filed by the appellant and his sons under the ulc act, the following particulars were given in the appendix at page 107 of the paperbook :-appendix-----------------------------------------------------------------user of price land with persons having interestland in ..... appellate tribunal. after hearing the learned counsel for the appellant and the learned departmental representative, the tribunal dismissed the appeals under the wealth-tax act by its judgment and order dated 9.1.2001. thereafter, the appellant filed misc. applications for rectification in all the four appeals. in .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-17-2004
Reported in : [2006]146STC9(Guj)
..... the assesses within the state, as raw or processing materials or as consumable stores in the manufacture of taxable goods as defined in clause (33) of section 2 of the act; and(4) .................therefore, in case of a registered dealer, one of the conditions that is required to be satisfied for purposes of claiming set-off and being granted set-off ..... d.a. mehta, j.1. the gujarat sales tax tribunal has referred the following common question of law under section 69 of the gujarat sales tax act, 1969 ('the act') at the instance of the applicant-state of gujarat:whether on the facts and in the circumstances of the case, the gujarat sales tax tribunal was justified in law in .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-02-2004
Reported in : [2004]122CompCas967(Guj); [2005]63SCL558(Guj)
..... company cases 396 wherein the hon'ble high court has held as under:'to set aside a transaction as a fraudulent preference under section 531 of the companies act, 1956, fraud must be clearly alleged, provided and established. a petition containing mere general allegations and lacking in material particulars, is liable to be dismissed.' ..... was appointed as provisional liquidator by order dated 20th october, 2000, was appointed as liquidator of the company with usual powers under the provisions of the companies act, 1956. this court by its order dated 20th july, 2001, passed in company application no. 44 of 2000 directed the official liquidator to take possession of ..... no. 147 of 2000 praying that piramal financial services ltd. be wound up by and under the provisions of section 45a of the reserve bank of india act. this court on 20th october, 2000, admitted the said petition and appointed official liquidator as provisional liquidator of piramal financial services ltd. (since reported in case .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-16-2004
Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)
..... made absolute.special civil application no. 3960 of 2004.52. the petitioner has, by way of this petition challenged notice issued under section 148 of the income tax act,1961 (the act) dated 28/3/2003 (annexure-a) issued by the respondent seeking to reopen the assessment for assessment year 1996-97, on the ground that the said action is ..... rs. 67.75 lacs by treating deposit of rs. 67.75 lacs with l.t.shroff group as being unexplained investment under section 69 of the income tax act,1961 (the act) on 31/3/2000. the said order came to be challenged before cit (appeals) who for the reasons stated in his order dated 15/3/2001 set ..... maintained by an assessee has contravened any of the conditions of recognition, he may refer the question of withdrawal of recognition to the commissioner but until the commissioner acting under the powers reserved to him withdraws such recognition the taxing authority must proceed on the basis that the provident fund has satisfied all the requisite conditions for its .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-15-2004
Reported in : AIR2005Guj66; (2005)2GLR1202
..... . xxx xxx5. xxx xxx 6. xxx xxx 7. xxx xxx 8. xxx xxx9. the gujarat electricity industry (reorganisation and regulation) act, 2003.( gujarat act no. 24 of 2003.)looking to the facts and the arguments advanced by the learned counsel appearing for the respective parties, the it ..... from the correct registrationof the39a abetment of offences same punishment forsame punishable abetment as for theunder section 39 offenceand section 44of the act.--------------------------------------------------------(b) without prejudice to the licensee's rights to initiate legal proceedings against any consumer or person found to be committing any ..... a) theft of energy-malicious wastage or diversion of energy-interference with meters or licensee's works. under the indian electricity act, 1910, the following acts are offences which are punishable with imprisonment or fine or both as prescribed under different sections as follows:- -------------------------------------------------------section description of .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-28-2004
Reported in : (2005)1GLR338
..... directions to the respondents for re-grant or return of the surplus unutilised acquired lands, which came to be acquired under the provisions of the land acquisition act, 1894 ('act') long before, 18 years in 1986, by consent awards by the respondent no. 1-state of gujarat for gujarat housing board schemes.preambulory profile:-3. ..... concerned authority to return such unused and surplus acquired land. as we understand, the entire existing mechanism for acquisition and the real object and design of the act, meant for acquisition of land for public purpose, does not even, remotely, prescribe or provide for return, restitution or reallotment of the acquired land to the ..... that any executive order, prompting the sale of acquired unused land to the erstwhile owner, is not in consonance with the provisions of the kerala government land assignment act, 1960, and, therefore, it is held that such an order shall be invalid.concluding chronicles and cornels46. not only that, it is, also, evidently, and .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-2004
Reported in : [2004]121CompCas77(Guj); (2004)3GLR706; [2004]54SCL138(Guj); [2005]139STC116(Guj)
..... price charged from its purchasers.before dealing with the rival submissions, it is necessary to make a brief reference to the provisions of the sick industrial companies (special provisions) act, 1985.11. there is no dispute about the definition of 'sick industrial company' as defined by section 3(1)(o) and various other expressions, chapter iii covers ..... and forward its opinion to the concerned high court which may proceed with the winding up of the sick industrial company in accordance with the provisions of the companies act.15. sub-section (1) of section 22 reads as under :'22. (1) where in respect of an industrial company, an inquiry under section 16is pending ..... the corromandal case [1997] 89 comp cas 1; [1997] 105 stc 327, the proceedings before the bifr take long time. the time-limits in various provisions of the act for completion of inquiry, preparation of scheme etc., are held to be directory and not mandatory (vide industrial cables (india) ltd. v. state of punjab [2001] 105 .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-28-2004
Reported in : (2005)3GLR1852
..... the expressions 'void and voidable' have been subject matter of consideration on innumerable occasions by courts. the expression 'void' has several facets. one type of void acts, transactions, decrees are those which are wholly without jurisdiction, ab initio void and for avoiding the same no declaration is necessary, law does not take any ..... be enacted to remedy these evils as far as possible by preventing further fragmentation and by providing for consolidation of sub-divided holdings.'section 2 of the act provides for definitions. certain definitions relevant for this case are reproduced below:-(4) 'fragment' means a plot of land of less extent than the ..... the petitioners. it appears that the city deputy collector decided the proceedings against the petitioners and held that there was violation of the provisions of the act and directed summary eviction by his order dated 5th january, 2004.2.5. the petitioners being aggrieved by the said order, preferred revision application challenging .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-01-2004
Reported in : (2005)1GLR187
..... delinquency. clause 9 provides for punishments in connection with minor lapses and delinquencies, which reads as under :- clause 9-punishments : the following limits are prescribed for minor lapses delinquencies and acts of misconduct according to the gravity of each case :-____________________________________________________________________name of punishment appealableoffence non appealable____________________________________________________________________(1) minor lapses & (a) warning non-appealbledelinquencies (b) reprimand(c) fine upto 1/ ..... fine is imposed. anyreprimand or fine imposed by the appropriate authority shall be entered into the personnel trocord of the employee. (b) the following are the competent officers to act under sub-clause (a) :-class if employees competent authority_________________________________________________________(i) class iii & iv employees branch head in head officeexecutive engineer orofficer incharge of therespective operating orconstruction unit in .....
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