Court : Gujarat
Decided on : Feb-12-2004
Reported in : [2004]137STC58(Guj)
..... we would, however, hasten to add that section 30aa does not prescribe any period of limitation for invoking the powers thereunder, unlike section 67 of the act and, therefore, if the respondent-authorities have any material on the basis of which the powers of cancellation under section 30aa may be invoked against the petitioner ..... place given in the application for certificate of registration, the authority was justified in revising the order granting the certificate of registration under section 67 of the act because the three year period would run from the date when the authority comes to know about the mistake. alternatively, it is submitted that the authorities ..... and that the petitioner changed the place of business without informing the department. it is submitted that, however, section 30aa of the gujarat sales tax act does not empower the authority to cancel the certificate of registration on any such ground and that section 30aa lays down three contingencies in which the power .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-12-2004
Reported in : 2004CriLJ2599
..... but total period of delay caused should be explained reasonably and in convincing manner and that too by stating sufficient cause within the meaning of sec.5 of the limitation act. this court is not satisfied with the cause pleaded by the applicant.8. in view above, there is no substance in this cri. misc. application. hence, application ..... to initiate appellate and/or revisional proceedings at any time after the order of conviction without placing sufficient cause on record as required under sec.5 of the limitation act. in the instant case, the applicant accused is supposed to exhibit the steps taken by him to minimise the delay rather than exhibiting falsity of his case ..... of the view that the applicant accused has failed in explaining this period of delay by showing sufficient cause within the meaning of sec.5 of the limitation act. the jail record produced by ld. app mr.pandya in response to the query raised by the court reveals that the applicant accused is undergoing imprisonment for .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-12-2004
Reported in : [2004]267ITR396(Guj)
..... . may be on a future date, thetransferor company i.e. the assessee-company may ceaseto exist after the scheme is sanctioned by the courtunder the relevant provisions of the companies act, 1956.the effective date of amalgamation in many cases may evenbe a date prior to the date of sanction of the scheme,but so long as the scheme is not .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-12-2004
Reported in : (2004)187CTR(Guj)606
..... on a future date, the transferor-company, i.e., the assessee-company may cease to exist after the scheme is sanctioned by the court under the relevant provisions of companies act, 1956. the effective date of amalgamation in many cases may even be a date prior to the date of sanction of the scheme, but so long as the scheme is .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-20-2004
Reported in : (2004)3GLR579; (2004)IIILLJ1099Guj
..... lakhtar, district : surendranagar, in criminal case no.144 of 1991, by which the respondent is convicted of the offence punishable under section 94 of the factories act, 1948 ('the act' for short) for contravention of rule 3-a of the gujarat factories rules, 1963 ('the rules' for short) for second time and imposed sentence of fine ..... showing mercy on him. the learned judicial magistrate had recorded plea of the respondent and the respondent had admitted that offence punishable under section 94 of the act was committed by him. it was noticed by the learned magistrate that the respondent had admitted guilt willingly and without any coercion and that he had ..... question arises whether the learned magistrate was justified in taking lenient view of the matter and imposing less than minimum fine prescribed under section 94 of the act. section 94 of the act reads as under :-'94. enhanced penalty after previous conviction: (1) if any person, who has been convicted of any offence punishable under sec. .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-23-2004
Reported in : II(2005)BC406; 2004CriLJ4369; (2004)3GLR1921
..... ) not try to tamper or pressurize the prosecution witnesses or complainant in any manner; c) maintain law and order and should co-operate the investigating officers; d) not act in a manner injurious to the interest of the prosecution;e) furnish the present and permanent address of their residence to the i.o. and also to the court at ..... of rs.46.00 crores resulting nto huge financial loss to the bank by committing breach f directions given by the reserve bank of india and rovisions of banking regulation act and transactions ere done by the bank as well as the applicants. said omplaint was registered as naranpura police station rime register no.i-452 of 2002 and police ..... of offences punishable under secs. 167, 406, 420, 467, 468 and 471 read with 120-b of he indian penal code and sec. 46 of the banking egulation act.3. as all these applications arise out of a common rime register number of naranpura police station, all hese applications are heard together and are being ecided by this common .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-25-2004
Reported in : (2004)188CTR(Guj)316; [2004]268ITR48(Guj)
..... the reasons stated hereinafter, i record my dissenting opinion.this petition under article 226 of the constitution of india challenges the notice under section 148 of the it act, 1961 (the act), dt. 20th june, 2002, for the asst. yr. 1996-97.2. the petitioner is a public limited company. on 30th nov., 1996, ..... it was in this context that the constitution bench had observed in calcutta discount's case (supra) that where an action of an executive authority, acting without jurisdiction subjected, or was likely to subject, a person to lengthy proceedings and unnecessary harassment, the high courts would issue appropriate orders or directions ..... cases and the courts would be failing to perform their duty if relief were refused without adequate reasons.'.....................'where such action of an executive authority acting without jurisdiction subjects, or is likely to subject a person to lengthy proceedings and unnecessary harassment, the high courts will issue appropriate orders of directions .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-25-2004
Reported in : (2004)2GLR1188
..... not be swayed by irrelevantconsiderations, - must not seek to promote purposes alien to theletter and the spirit of the legislation thatgives power to act, - must not act arbitrarily or capriciously, - must not make a judgment on the basis oferroneous assumption of facts on which thediscretion could be validly exercised, - ..... state government from time totime and prescribed by the government of gujarat, as laiddown in sections 34 and 35 of the gujarat secondaryeducation act, 1972 (gujarat act xviii of 1973).33. reliance is also placed on behalf of thepetitioners, on the decision of the hon'ble apex court in'frank ..... the doctrine of `equal payfor equal work'.2. it is their contention that they have beenrecruited after following due procedure prescribed underthe gujarat secondary education act, 1972, ('act', forshort) as shikshan sahayaks, vahivati sahayaks and sathisahayaks, on the premise that similarly situatedemployees, like 'assistant teachers' and 'administrativeemployees', they are also .....
Tag this Judgment!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 : Feb-25-2004
Reported in : (2004)2GLR1754
..... any error of law in reaching the conclusion that the tenant has acquired alternative accommodation. while deciding the case under section 13(1)(l) of the rent act, even otherwise, the court is not required to make rigorous investigation for finding out the title over the suit property. what is relevant is to find out ..... shall be entitled to recover possession of any premises if the court is satisfied-- xxx xxx xxx(l) that the tenant after the coming into operation of this act has built, acquired vacant possession of or has been allotted a suitable residence. ... ... ....'9. the petitioner-tenant has stated in his evidence at exhibit 84 that ..... ground that he has acquired alternative accommodation and, therefore, a decree under section 13(1)(l) of the bombay rents, hotel and lodging house rates control act, 1947 ('the rent act', for short) is passed by the appellate court. the defendant-tenant has, ultimately, approached this court by way of this revision application, challenging the aforesaid .....
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