Court : Gujarat
Decided on : Jul-28-2006
Reported in : (2006)205CTR(Guj)252; [2007]288ITR196(Guj)
..... authorities. the tribunal, therefore, proceeded on the footing that the burden to prove that the conduct of the assessee company was contumacious or dishonest and it had acted on defiance of law in the discharge of its obligation and had accordingly, concealed its income or had furnished inaccurate particulars of its income was on revenue. ..... purpose of penalty that the amount has been assessed as income, and (ii) the circumstances must show that there was animus, i.e conscious concealment or act of furnishing of inaccurate particulars on the part of the assessee. the court further held that where the circumstances do not lead to the reasonable and positive inference ..... too at different figures. he has, therefore, submitted that the very conduct of the assessee belies its assertion of its having committed a bonafide mistake or having acted in good faith. 24. mr.vyas further submitted that there was concurrent findings of all the three authorities, so far as the levy of penalty in relation .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-2006
Reported in : (2006)202CTR(Guj)198; [2006]283ITR402(Guj)
..... neither in consonance with law nor commercial practice. 30. the tribunal was therefore not justified in holding that while computing deduction under section 80i of the act interest received from trade debtors towards late payment of sales consideration is required to be excluded from the profits of the industrial undertaking as the same cannot ..... the supreme court under article 136 of the constitution. the only jurisdiction; that the high court has, while hearing appeal filed under section 260a of the act is the appellate jurisdiction, it has no discretionary jurisdiction which would permit the high court to prevent a party from filing an appeal. there is no ..... consideration by the customers as being part and parcel of the profits derived from the industrial undertaking for the purpose of relief under section 80i of the act.10. mr. bhatt submitted that the interest receipts had no nexus with the profits derived from the industrial undertaking because the immediate source was non-payment .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-22-2006
Reported in : (2007)2GLR1230
..... maintain this application before the debts recovery tribunal, nevertheless it must choose one of the two remedies and must withdraw the proceedings before initiating the act under the act of 2002.39. before testing the said contention, it would be necessary to notice the nature of right of a litigant to withdraw the ..... of banks or financial institutions and includes -(i) debenture trustee appointed by any bank or financial institution; or(ii) securitisation company or reconstruction company, whether acting as such or managing a trust set up by such securitisation company or reconstruction company for the securitisation or reconstruction, as the case may be; or( ..... also rejected the contention raised on behalf of the petitioners that respondent-company was required to elect its remedies and could not initiate proceedings under the act of 2002 when application before debt recovery tribunal for recovering the dues was still pending.2.6 aggrieved by the rejection of the petition, the petitioners .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-21-2006
Reported in : [2006(111)FLR673]
..... dated 24/3/2003, stopping the payment of 10% special pay and consequential allowances/ benefits, on the ground that the same is in violation of the provisions of industrial disputes act. by way of interim relief, it is prayed that till the petition is decided, the st corporation may be directed to continue the said benefit to the employees working at ..... , etc. by order dated 24th march 2003, at annexure-i is in complete violation of the provisions of sections 9a, 25t and 25u and also section 29 of the id act, 1947 and also in violation of articles 14, 16, 19 and 21 of the constitution of india and directive principles of the constitution, and therefore, the order is null, void .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-02-2006
Reported in : (2009)21VST118(Guj)
..... of the scheme. in the instant case, the petitioner is not allowed to avail the benefit because its windmills got destroyed (only on account of an 'act of god') and therefore the petitioner could not continue to generate electricity continuously for a period of six years after commissioning the windmills. in the circumstances, the ..... supply, but it also gives certain benefits to the industrial undertakings generating electricity in the nature of sales tax exemption or deferment or composite benefit under the act. looking to the said fact, we can definitely treat the scheme framed by the government under government resolution dated 27.1.1993 at par with a beneficial ..... due to gross negligence on the part of the industrial undertaking, the wind farm was not kept in running condition. so, in our opinion, if the act of discontinuing generation of electricity is deliberate or voluntary, then only the concerned industrial undertaking should be deprived of the benefit availed under the scheme.33. in .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-02-2006
Reported in : (2006)2GLR1485
..... comparison to the representation of the member cooperative society. the another aspect which has been considered by the state government is that after 1982 amendment in the act specific rules of elections are framed. such consideration by the state government is, ex facie, without proper application of mind in as much as, as ..... expulsion of individual members in a federal society. by amending act of 1982 for a particular class of federal society and certain other societies considering that the functioning of such societies involves public interest, a separate status ..... such position of the federal society having also individual members in addition to member cooperative society continued and the same is apparent because in the amending act of 1982 no provision is made for prohibiting the membership of individual persons in a federal society, nor there is provision for automatic cessation or .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-26-2006
Reported in : (2006)3GLR2168; 2006(33)PTC68(Guj)
..... appointments on ad-hoc and purely urgent temporary basis for implementation of the said scheme. if this court consider the provisions of the gujarat civil courts act also, section 3 provides classes of civil courts, section 4 provides establishment of courts of district judges, section 5 provides establishment of courts of senior ..... referred articles 233, 234 of the constitution of india, notification issued for appointment of fast track courts and also the provisions of the gujarat civil courts act, all these provisions this court will have to consider together in this behalf.2. subordinate judiciary and appointment of district judges: 9.2a the constitution makes ..... used the word only sdistrict court in this behalf. he has further submitted that the suit regarding infringement of trade mark under provisions of trade marks act are important and therefore the legislature has conferred the jurisdiction only on the district court. according to the learned counsel the fast track court cannot .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-05-2006
Reported in : (2006)2GLR1754
..... proposed amendment was sent to the registrar, cooperative societies, state of gujarat, gandhinagar, for registration as required by section 13 of the gujarat cooperative societies act, 1961 (sthe act for short). the proposed amendment was registered by the registrar, cooperative societies, vide order dated october 5, 2005. in the said order, it was ..... talukas, the membership of the federal societies in those talukas would not change unless the societies themselves amend their bye-laws under section 13 of the act and, therefore, 27 member cooperative societies, which were affiliated to siddhpur taluka specified cooperative society could not have been excluded from the voters' list. ..... membership on the register with primary society can claim no right to participate in election to the federal societies.17. after examining the scheme of the act and the relevant bye-laws, the contention advanced on behalf of the petitioners, although attractive, is not acceptable. as we have stated above, the .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-09-2006
Reported in : (2006)2GLR1399
..... authority. however, the associations, instead of working for the achievement of the avowd object of granting recognition to the associations, under the provisions of act and rules, in contravention of the said provisions by forming unions started indulging in illegal and indisciplined activities like :-(i) instigating the members of ..... of the constitution of india and also in breach of the principles of natural justice. 12. dr.sinha further submitted that police forces (restrictions of rights) act, 1966, the police forces (restrictions of rights) rules, 1966, the police forces (restrictions of rights) amendment rules, 1967 and the police forces (restrictions ..... the respondents from cancelling or withdrawing the recognition of the petitioner associations without giving reasonable opportunity to the associations to show cause against the said purported act. 2. during the pendency of this petition, the respondent has passed an order on 18.3.1989 revoking the recognition of the associations, .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-23-2006
Reported in : 2006CriLJ3198; (2006)3GLR1935
..... the factual background of the case before the apex court. the state government had consented for entrustment of investigation in a case involving offences punishable under official secrets act to the cbi. cbi completed investigation and filed a final report. subsequently, the state government withdrew the consent and sought further investigation in the case by the ..... judgment in kazi lhendup dorji, (1994 air scw 2190) (supra) that an investigation undertaken by cbi pursuant to a consent granted under section 6 of the act is to be completed, notwithstanding withdrawal of the consent, and that further investigation is a continuation of such investigation which culminates in a further police report under sub ..... sections 147, 148, 149, 436, 332, 337, 153(3), 454, 457 and 380 of the indian penal code and under section 135 of the bombay police act, 1951. the trial was proceeded with, it has been submitted at bar that out of 96 witnesses cited in the charge-sheet, 85 witnesses have been examined and .....
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