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 : Jan-13-2004
Reported in : 2004(93)ECC526; 2004(165)ELT499(Guj); (2004)2GLR1306
..... reply affidavit that the joint director general of foreign trade had issued demand notices under the provisions of import policy and foreign trade (development & regulation) act, 1992 and that the action initiated by the joint director general of foreign trade under the aforesaid provisions is independent and separate from the action initiated ..... commission' which are as under :-'section 127a. definitions.- in this chapter, unless the context otherwise requires,-(b) 'case' means any proceeding under this act or any other act for the levy, assessment and collection of customs duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection ..... to pay interest, fine and/or penalty and the settlement commission shall decide the applications in accordance with law after following the procedure prescribed in the act, and by proceeding on the basis that the notices dated 12.10.2001 (annexure 'a' colly.) issued by the foreign trade development officer for .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : (2004)187CTR(Guj)145; [2004]268ITR365(Guj)
..... high court in suhasini karuri v. wto : [1962]46itr953(cal) the rajasthan high court has held that the exemption laid down under section 5(1)(xxiii) of the act is available to a trust in respect of shares held by the trustees.9. we respectfully agree with the view of the rajasthan high court in cwt v. bhangur charitable ..... or rates specified in schedule i. the wealth-tax is, therefore, to be levied only from three categories of assessees-individuals, huf and companies.sec. 21a of the act provides that notwithstanding anything contained in section 5(i), where any property is held under trust for any public purpose of a charitable or religious nature in india and any ..... value of the interest of the beneficiaries as also deduction of rs. 1,50,000 from the bank balance as exempt under section 5(1)(xxiii) of the wt act, 1957?' 2. the following question proposed by the revenue was not referred by the tribunal and the revenue has not filed any reference application for the said question :'whether .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : [2004]267ITR129(Guj)
..... fact remains that during that period, the settlement commission used to pass such orders with regard to waiver of interest under section 234a, 234b & 234c of the act following the said special bench division which has taken the view that the settlement commission is empowered to reduce or waive the interest under section 234a, 234b & 234c ..... be heard and after such further evidence as may be placed before it or obtained by it, may pass an order in accordance with the provisions of the act.28. section 245e empowers the settlement commission to reopen completed proceedings subject to the conditions laid down therein. it confers an extended jurisdiction so as to cover ..... the authority, whether it is court or not but also on the nature of powers conferred on such authority or court, the scheme underlying the provisions of the act concerned and the nature of powers, the extent thereof or the limitations, if any, contained therein with particular reference to the intention of the legislature as well .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : 2004CriLJ3105; (2005)1GLR149
..... the applicant, the court shall compensate the opposite party for his loss. it is repeatedly held by the supreme court that 'sufficient cause under section 5 of the limitation act should receive a liberal construction so as to advance substantial justice'. it is also held by this court in state of gujarat v. mohanbhai jivabhai ayar [1998 (3) ..... consideration to the suitor. it is also held in the special tehsildar, land acquisiton, kerala v. k.v.ayisumma [ jt 1996 (7) sc 204] that, though the limitation act made no distinction between the state and the citizen, adoption of strict standard of proof leads to grave miscarriage of public justice and would result in public mischief by skilful ..... about nine years of pendency of the case and upon death of one of the accused persons charged with the offence under section 5 of the prevention of corruption act, 1947.2. the factual background of delay is stated to be that the impugned order dated 31.12.2001 was received by the public prosecutor on 18.1. .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : [2006]154TAXMAN161(Guj)
..... specified in schedule 1. the wealth-tax is, therefore, to be levied only from three categories of assessees individuals, hindu undivided families and companies.section 21a of the act provides that notwithstanding anything contained in section 5(1), where any property is held under trust for any public purpose of a charitable or religious nature in india and ..... -trust is a specific trust as already held by the tribunal. the controversy is only about applicability of the provisions of section 5(1)(xxiii) of the wealth tax act, 1957 which at the relevant time read as under :'5. exemptions in respect of certain assets.(i) subject to the provisions of sub-section (1a) wealth-tax ..... of the interest of the beneficiaries as also deduction of rs. 1,50,000 from the bank balance as exempt under section 5(1)(xxiii) of the wealth tax act, -1957 ?'2. the following question proposed by the revenue was not referred by the tribunal and the revenue has not filed any reference application for the said question .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : [2004]135TAXMAN210(Guj)
..... fact remains that during that period, the settlement commission used to pass such orders with regard to waiver of interest under sections 234a, 234b & 234c of the act following the said special bench division which has taken the view that the settlement commission is empowered to reduce or waive the interest under sections 234a, 234b & 234c ..... heard and after such further evidence as may be placed before it or obtained by it, may pass an order in accordance with the provisions of the act.28. section 245e empowers the settlement commission to reopen completed proceedings subject to the conditions laid down therein. it confers an extended jurisdiction so as to cover ..... the authority, whether it is court or not but also on the nature of powers conferred on such authority or court, the scheme underlying the provisions of the act concerned and the nature of powers, the extent thereof or the limitations, if any, contained therein with particular reference to the intention of the legislature as well .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2004
Reported in : (2004)187CTR(Guj)583
..... be heard and after such further evidence as may be placed before it or obtained by it, may pass an order in accordance with the provisions of the act.28. section 245e empowers the settlement commission to reopen completed proceedings subject to the conditions laid down therein. it confers an extended jurisdiction so as to cover ..... the honble supreme court has expressed doubt as to whether the settlement commission-has got the power to reopen the assessments as contemplated under section 147 of the act, it was held that even if the settlement commission has got such powers, the said powers will have to be exercised in accordance with the provisions contained in ..... the authority, whether it is court or not but also on the nature of powers conferred on such authority or court, the scheme underlying the provisions of the act concerned and the nature of powers, the extent thereof or the limitations, if any, contained therein with particular reference to the intention of the legislature as well, .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-17-2004
Reported in : (2004)1GLR811
..... social welfare officer. the power to issue a certificate also includes the power to cancel the certificate as provided in section 21 of the general clauses act 1897 and section 21 of the bombay general clauses act, 1904. but the principles of natural justice have to be followed before taking any decision regarding cancellation of such certificate. this discussion, therefore, answers both .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-17-2004
Reported in : 2004CriLJ2298; (2004)3GLR1952
..... 26.7.1995 were ordered to be issued to all the accused (nos.1 to 14) for the offences punishable under section 138 of the negotiable instruments act, 1881 ('ni act' for short) and sections 420 and 114 of the indian penal code. the order for issuing summons appears to have been challenged in revision, being criminal ..... the original complainant, submitted that not only the complaints contained necessary averments to, prima facie, make out the cases of offences under section 138 of the ni act and sections 420 and 114 of the indian penal code, but the statement on oath of the complainant recorded below the complaint substantiated the allegations in clear terms ..... considerations. as held by the supreme court in dalmia cement (bharat) ltd. v. galaxy traders & agencies ltd. [(2001) 6 scc 463], the negotiable instruments act was enacted and section 138 thereof was incorporated with an express object of making a special provision by incorporating a strict liability so far as the cheque, a negotiable .....
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