Court : Gujarat
Decided on : Aug-05-1991
Reported in : [1991]192ITR120(Guj)
..... revenue to the extent of the value of the self-occupied property. the commissioner, therefore, invoked the power vested in him under section 263 of the income-tax act, 1961 (the 'act' for short), and called upon the assessee to show cause as to why the assessment should not be revised. the assessee resisted the action of the commissioner. ..... measure of standard rent. the assessing authority would have to arrive at its own figure of standard rent by applying the principles laid down in the rent control act for determination of the standard rent and determine the annual value of the building on the basis of such figure of standard rent. explaining this decision of the ..... the owner may reasonably expect to receive from a hypothetical tenant were lower than the standard rent determinable in accordance with the principles laid down in the rent control act, the standard rent must still be taken to be the ratable value of the building. 6. no provision of law has been pointed out under which the .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-05-1991
Reported in : (1991)2GLR1023
..... the high court of justice, (hereinafter referred to as 'the british court'), for care and control of her minor children rakhee and nayan under the supreme court act, 1987 and the guardianship of minors acts, 1971 and 1973 of england. in those proceedings the british court passed an order on february 22, 1988 and granted leave to the first respondent to remove .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-05-1991
Reported in : (1991)2GLR1035
..... of the produce of distribution. the government, its agencies and instrumentalities, corporations set up by the government under statutes and corporations incorporated under the companies act but owned by the government have thus become the biggest employers in the country. there is no good reason why, if government is bound to observe ..... in that case, the constitution bench of the supreme court was called upon to decide the validity of section 314 of the bombay provincial municipal corporations act, 1888 which empowered the commissioner to get illegal construction and structure removed or demolished without notice. it was contended that the said provision was arbitrary ..... the constitution of india, and with the previous approval of the central government under the proviso to sub-section (6) of section 81 of the bombay reorganisation act, 1960 the governor of gujarat framed rules known as gujarat civil services (discipline & appeal) rules, 1971 (hereinafter referred to as 'the rules'). the .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-06-1991
Reported in : (1993)2GLR1062
..... has rendered the judgment is without jurisdiction. prima facie, this argument appears to be attractive, but when we properly peruse the provisions of section 13 of the act, it is clear that section 13 is putting restriction on trial of offences and the restriction is with regard to the courts inferior to that of the ..... had received information that spying activity was going on there. before raiding the house, they had already obtained the search warrant under section 11(2) of the official secrets act, 1923 from the superintendent of police authorising shri b; b. dwivedi, police inspector, naliya to search the house of sama allana abdulla, resident of nana dinara house ..... pillars of villages mentioned therein and the border pillar no. 921 was declared as notified area under sub-section (1) of section 3 of the criminal law amendment act, 1961 by the. central government. dinara is mentioned tiierein as one of the villages which comes between border pillar no. 1175 and border pillar no. 921.6a .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-07-1991
Reported in : [1992]194ITR274(Guj)
..... from the passage set out therein which is as follows (headnote) : 'the words 'constituted under an instrument of partnership' in section 26a of the income-tax act include not only firms which have been created by an instrument of partnership but also those which may have been created by word of mouth but have been subsequently clothed ..... not permissible to break the periods of the accounting year and to allow piecemeal registration of the instrument of partnership under section 26a of the indian income-tax act, 1922, is no longer good law. the observation of the calcutta high court that one would normally think that the instrument of partnership must be in existence ..... specified in the instrument of partnership dated december 28, 1971 and, accordingly, he refused registration to the firm in terms of section 185(1) of the said act. 3. the appellate assistant commissioner negatived the alternative plea which was put up before him that even if chhotalal had continued to be a partner in the firm .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-09-1991
Reported in : 1993(42)ECC41; 1993LC495(Gujarat); 1992(60)ELT82(Guj)
..... in fully manufactured and packed condition prior to 4th october 1978. the petitioners were, however, required to pay the additional duty levied by the ad excise act at the time of clearance of their required goods from their private bonded warehouse though according to them such goods were not liable to such additional duty ..... of duty in accordance with the procedures laid down in the customs act. on 3rd october 1978, the president of india promulgated one ordinance bearing the title of 'the additional duties of excise (textiles and textile articles) ordinance, ..... thereon. the petitioners claim to have also been granted a licence for a private bonded warehouse at surat under section 58 of the customs act, 1962 ('the customs act' for brief). they deposit their imported yarn without payment of duty therein and clear piecemeal consignments for consumption as and when required on payment .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-12-1991
Reported in : [1994]205ITR200(Guj)
..... in lieu of the services rendered by the firm in its business activity cannot be said to be 'remuneration' or 'benefit' under section 40(c) of the act. in the instant case, the fees for attending the meetings of board of directors and the meetings of the committees are clearly remuneration paid to the directors and, ..... under which such fees are to be excluded while computing the maximum managerial remuneration to be given to its directors cannot control the provisions of the income-tax act which operate in an independent and separate field. even though the remuneration payable by way of fee to the directors for attending meetings may not be included ..... commissioner and partly allowed both the appeals. 3. in the above background, the tribunal has referred for the opinion of this court under section 256(1) of the said act the following question in the two reference applications, namely, reference applications nos. 70 and 72/ (ahd.) of 1979 : 'whether, on the facts and in the circumstances .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-13-1991
Reported in : (1992)1GLR306
..... present case, the respondents were charged for offences punishable under sections 147, 148, 324, 326, 337, 427, 506(2) of i.p.c. and section 135 of the bombay police act. the charge was framed on 26-2-1990 and the accused pleaded not guilty to the charge. thereafter, the matter was adjourned to 17-3-1990 for taking evidence. on .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-16-1991
Reported in : 1992(38)ECC113; 1992(60)ELT99(Guj); (1992)1GLR201
..... exported. it seems that the word 'transport voucher' as used by the appellate authority is not in context of provision of section 11k of the customs act. this aspect is considered by the additional collector by stating that the petitioner has failed to produce the actual transport documents in the form of consignment notes etc ..... conjunction with other facts and circumstances and not necessarily in isolation an intention, as distinguished from a mere desire or object, to commit the particular offence, though the act by itself may be merely suggestive or indicative of such intention, but that it must be, that is, it must be indicative or suggestive of the intention. ..... their mind at any place between sarallha barrier and the delhi-punjab boundary and not have proceeded further in their journey. section 5 of the essential commodities act stated that 'any person who attempts to contravene, or abets a contravention of, any order made under section 3 shall be deemed to have contravened that order .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-21-1991
Reported in : (1994)1GLR100
..... the municipal borough, the petitioner was entitled to raise objections against the proposed levy on issuance of the notice under section 101(b) of the said act. admittedly, the petitioner did not raise any objections at that time. since the petitioner had ample opportunity to raise objections, being the inhabitant of the ..... the administrative departments were, therefore, requested to take immediate steps to withdraw concessions granted to the former rulers and the members of their family, under various acts or rules made in pursuance of the privileges enjoyed by the rulers. the panchayat and health department was requested to inform the municipal and panchayat authorities to ..... the state under the constitution. the respondent-municipality, in exercise of its powers of imposing taxes, passed a resolution under section 101 of the said act approving rules for the levy of taxes on buildings or lands or both within the limits of gondal nagarpalika. these rules were sanctioned by the government .....
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