Court : Gujarat
Decided on : Mar-18-2004
Reported in : (2004)189CTR(Guj)440; [2004]269ITR343(Guj)
..... the burden of showing that it is a company which is mainly engaged in mining and, therefore, an 'industrial company' as defined by section 2(7)(c) of the finance act, 1982, and hence entitled to the benefit claimed.under the circumstances, we answer the question in the affirmative, i.e., in favour of the assessee and against the revenue. ..... to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the it act) is not less than fifty-one per cent of such total income.' the assessee claimed the aforesaid benefit on the basis that it is an industrial company as defined ..... circumstances of the case, the tribunal is right in law in holding that the assessee is an industrial company within the meaning of section 2(7)(c) of the finance act, 1982 and hence entitled to the benefit claimed ?'2. we have heard mr. manish r. bhatt, learned standing counsel for the revenue and mr. r.k. patel, learned .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-18-2004
Reported in : (2004)2GLR1821
..... impugned decision of the respondents is absolutely erroneous and against the provisions of the persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995 ('the act' for short) and in particular section 47 of it. he has further submitted that the impugned decision could be taken by the respondents only if ..... does not acquire or suffer disability by choice. an employee, who acquires disability during his service, is sought to be protected under section 47 of the act specifically. such employee, acquiring disability, if not protected would not only suffer himself but possibly all those who depend on him would also suffer. the very ..... have relied on the provisions of b.c.s.r. to retire the petitioner whereas, the petitioner heavily relies on the provisions of section 47 of the act. thus, against the rules there is substantive provision of a specially enacted statute. obviously therefore, the rules will have to make way for the substantive provision. .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-18-2004
Reported in : (2004)2GLR1764
..... rehabilitation of such persons;(xviii) the local cell shall periodically check-up the conditions in the protective homes or corrective institutions established under the act in city and district of surat, and, if any violation of the rules relating to maintenance of such homes/institutions are noticed, report ..... as prostitution services, including date clubs, various kinds of services in adult entertainment, business facilities, meet and mate on the internet etc. pornography acts as an arm of prostitution and often women coerced into pornography are coerced into prostitution.8. economic crisis, natural diseases, political unrest and conflict ..... 1) providing a summary procedure for closing down obnoxious places of prostitution, without going through the detailed process of a criminal prosecution, was a quick-acting defensive mechanism, 'calculated to extinguish the brothel and promote immediate moral sanitation, having regard to the social susceptibility of places like shrines, schools, .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-18-2004
Reported in : (2004)188CTR(Guj)6; [2004]268ITR485(Guj)
..... in law in holding that the losses incurred prior to the reconstruction of the respondent-company were irrelevant for the purpose of the application of section 23a of the act in subsequent years.'9. again in cit v. asiatic textiles ltd. (supra), the apex court reiterated those principles in the following terms:'whether in a particular year ..... 23a(1). the consideration of losses in the earlier years should be made in the setting and context of the inquiry whether the company could be regarded as acting reasonably in declaring a smaller dividend. as a result of the losses having been adjusted against the paid up capital they no longer remained as unadjusted losses or ..... co. ltd. (1995) 212 itr 230.6. before dealing with the rival submissions, it is necessary to set out the relevant provisions of section 104 of the act which reads as under:'104.(1). income-tax on undistributed income of certain companies.--subject to the provisions of this section...... where the ito is satisfied that in respect .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-2004
Reported in : [2004(102)FLR1181]
..... , operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceedings under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, ..... functions which are considered to be managerial nature and supervisory capacity. there are different duties depend upon the establishment, but there is no definition given under the act that what are the duties covered as managerial nature and what are the function as supervisory capacity. therefore, each and every case depend upon the facts. ..... taken by respondent no.2 merely considering the duties is not proper while exercising the powers under section 10 read with section 12 of the i.d. act 1947. looking to the language used by the conciliation officer, respondent no. 2, it is clear decision on merits that members of the petitioner association are .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-2004
Reported in : AIR2004Guj333; (2004)3GLR1893
..... challenging the judgment of the court was not before some other forum or tribunal. on the contrary, by virtue of sub-section (3) of section 27 of the act, the order passed by the court amounted to a decree against which an appeal lay to the high court. when the party had statutory remedy of assailing the order ..... or tribunal to take action or there has been a contravention of fundamental rights or there has been a violation of rules of natural justice or where the tribunal acted under a provision of law, which is ultra vires, then notwithstanding the existence of an alternative remedy, the high court can exercise its jurisdiction to grant relief. ..... addl. district judge, the writ petitioner had also preferred misc. first appeal. the said first appeal was time barred, the application filed under section 5 of the limitation act for condonation of delay came to be rejected by the high court. however, the writ petition was entertained and was allowed. in appeal before the division bench of the .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-25-2004
Reported in : (2004)2GLR1314; 2004(28)PTC377(Guj)
..... goods as and for the goods of the plaintiff and thereby infringing the copyrights of the plaintiff in the said artistic work in any manner whatsoever under the copy rights act, 1957. the said suit is still pending. it appears that after the interim relief was granted by this court in the previous suit, the respondent has changed the trade name ..... distinguish. the court has further observed that it cannot be said that the word sia which is a common name cannot be registered under section 9 of the trade marks act. there is no doubt that under section 9 a proper name can be registered as a trade mark except or unless the name or one of the names is such ..... as specified under the emblems and names (prevention of improper use) act, 1950.12. mr. shah has further relied on the decision of this court in the case of dun-cans agro industries limited v. somabhai tea processors (p) ltd., 36 (1) glr 380 wherein it is held that 'a trader .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-26-2004
Reported in : (2005)1GLR474
..... termination of such proceedings would seriously prejudice the cause of the complainant bank. it is contended by the bank that after entry of these two petitioners, the act done and steps taken by both these power of attorneys have created hurdles in securing bank's dues and bank is under an apprehension of incurring substantial financial loss ..... shreeji cold storage, or part thereof may look that they are either in possession, administration, management or control of a third person claiming status of a tenant. this act is done deliberately and to defeat the cause of the bank. the police, at present, is investigating the matter to bring on record the correct facts and situation ..... third party/person and conferring such third person status of a tenant. it is not necessary to discuss at this stage what is the dishonest intention, or which act or omission on the part of the petitioners amounted to cheating or fraud.7. when investigation under section 156(3) of the code of criminal procedure is .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-26-2004
Reported in : AIR2004Guj300
..... were sought to be litigated upon after coming into force of the prohibitory provision of section 4(1). the court has further held that section 4 of the act is not a piece of declaratory or curative legislation. it creates substantive rights in favour of benamiders and destroys substantive rights of real owners who are parties ..... nor it was the subject matter of the present suit.25. mr. bhatt has further submitted that even as per the provisions contained in the benami transactions (prohibition) act, 1988, the appellants could not make any claim of partition in respect of suit property. section 2(a) defines benami transaction which means any transaction in which ..... for interim relief. the learned trial judge has committed an error in law by misinterpreting the provisions contained in secs. 3 & 4 of the benami transactions (prohibition) act, 1988. the transaction in question was entered into by deceased dhulabhai in the year 1962 for the benefit of the members of the huf and the provisions of .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-29-2004
Reported in : (2004)3GLR537
..... on the ground that the suit is not maintainable for want of issuance of statutory notice to the respondent no. 2-panchayat under section 320 of the gujarat panchayats act, as, the panchayat itself has not taken any objection and such point cannot be decided at the instance of a third party, i.e. the present petitioner. ..... government or the concerned statutory body itself can waive the objection or take the objection regarding non-issuance of the statutory notice. as per the provisions of the panchayat act, the notice is required to be given to the panchayat before instituting such suit and it is for the panchayat to take the aforesaid point before the court and ..... on the ground that before filing of the suit, the plaintiff has not issued statutory notice to the respondent no. 2-panchayat under section 320 of the gujarat panchayats act and since the plaintiff has failed to comply with the mandatory provisions of issuing notice to respondent no. 2 under order vii rule 11 (d) of the code .....
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