Court : Gujarat
Decided on : Sep-27-1978
Reported in : (1979)1GLR391
..... is subordinate to the chief executive) been examined as a witness and there is nothing on record to show under what authority and in what circumstances, he was acting when he passed the said letter of authority, ex. 4 authorising the complainant inspector to initiate proceedings, la this view of the matter, it cannot be said ..... at page 356:the legislature has by section 50 not provided that before proceedings can be instituted against a person charged with having committed an offence under the electricity act, or any rule, licence or order thereunder, there should be a complaint by any specified person. if the proceedings have been commenced at the instance of ..... accused no. 1 in carrying out this object. he however held that the prosecution was not instituted in accordance with the provisions contained in section 50 of the act. he, therefore, passed an order of acquittal against both the accused. it is this order of acquittal which is challenged in this revision application filed by the .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-21-1978
Reported in : [1979]116ITR56(Guj)
..... tribunal was right in law in holding that the amounts collected by the assessee as 'laga receipt' were rightly held to be not includible to its total income under the act ?' 2. a few facts need be noticed in order to appreciate in proper perspective the contentions urged in respect of the above question. the assessee is a registered firm of .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-21-1978
Reported in : [1980]122ITR306(Guj)
..... in holding that the order of the inspecting assistant commissioner of income-tax imposing the penalty under section 271(1)(c) read with section 274(2) of the income-tax act, 1961, was without jurisdiction and illegal and in cancelling the same accordingly ?' 2. the facts giving rise to this reference as follows : we are concerned with the assessment ..... he accordingly, initiated penalty proceedings and as the minimum penalty leviable exceeded rs. 1,000, he referred the matter to the iac, as required by s. 274 of the act. 3. against the order of assessment by the ito, the assessee preferred an appeal to the aac, and one of the grievances in the appeal was about the addition of ..... : [1977]107itr753(guj) , held on the point of jurisdiction of the iac to pass the order of penalty in view of the amendment in s. 274 by the amendment act, that it was well- settled law that every litigant had a vested right in the procedural law so far as the substance was concerned and if the substantive question of .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-20-1978
Reported in : [1981]127ITR701(Guj)
..... an accretion of the corpus to be reinvested again in the securities giving only the income resulting therefrom to the assessee....it may be that, under the indian income-tax act, a part, which will be considered as an accretion of the capital under the ordinary law, may be treated as income for purposes of taxation. such part of ..... is not bound to do so. he may assess either the representative assessee or the person represented by him. this implicit provision is made explicit by s. 164 of the act [vide c. r. nagappa v. cit : [1969]73itr626(sc) and premier automobiles ltd. v. s. n. shrivastava : [1970]76itr1(sc) ]. section 164, however, is more or less in ..... justified in law in holding that the amounts received by the assessee from the discretionary trust cannot be taxed in the hands of the assessee under section 166 of the act ?' it should be noted that the question at the instance of the commissioner was required to be referred to us in the following circumstances : as stated above, the .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-02-1978
Reported in : (1979)1GLR614
..... against such equivalence and that if the state government is guided on the basis of such equivalence, it cannot possibly be held that it has acted discriminatorily or arbitrarily or unreasonably.16. it was then contended on behalf of the petitioner that the 10th standard examination which is the next lower examination ..... by the academic council of the gujarat university. the academic council of the gujarat university he framed regulations under section 22(x) of the gujarat university act and, as earlier stated, the board examination has been recognized as equivalent to the pre-university science examination of the gujarat university if such examination is ..... colleges under the rules. however, the academic council of the gujarat university in exercise of its powers under section 22(x) of the gujarat university act has framed regulations prescribing the equivalence of examinations and in the said regulations the board examination has been recognized as equivalent to the pre-university science .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-29-1978
Reported in : AIR1979Guj113; (1979)0GLR399
..... implied election to respect them can be drawn. such a question can arise only when the state seeks shelter under the doctrine of 'act of state' and in terms pleads it in the written statement in order to resist the suit and to challenge the jurisdiction of ..... there was no such plea in the written statement and no such issue was raised, the parties never realised that the defence of 'act of state' was sought to be relied upon by the state in order to defeat the present suit. this position is incapable of ..... is possible that in a given case a pointed issue may not be raised and yet the parties may have understood that defence of 'act of state' was sought to be urged and parties may adduce evidence on the point. so far as the present case is concerned ..... threshold in our opinion, whether or not the municipal court has jurisdiction, to try the suit from the standpoint of the plea of 'act of state' is a mixed question of law and facts. such a plea must in, the first, place be raised in the written .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-23-1978
Reported in : (1979)GLR248; (1979)0GLR248
..... acquired or not under the provisions of s. 269f. the valuation officer, thus being a statutory authority, has certain functions to performs. it is true that he acts in an advisory capacity and has to help the competent authority to determine the fair market value. we are not concerned in the present case with the question ..... acquisition in respect of any immovable property. thus, the valuation officer, who is called upon to determine the fair market value of any particular immovable property, is acting as an expert authority and adviser to the competent authority for the purpose of enabling the competent authority to determine the fair market value, either prima facie at the ..... officer,....' 7. it may be pointed out that the powers of a valuation officer under s. 38a are similar to the powers given under the land acquisition act for the purpose of carrying out survey, etc., to demarcate the land with a view to consider the desirability of acquiring any particular land for public purposes. .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-23-1978
Reported in : (1980)8CTR(Guj)147; [1980]125ITR417(Guj)
..... or not under the provisions of s. 269f. the valuation officer, thus being a statutory authority, has certain functions to performs. it is true that he acts in an advisory capacity and has to help the competent authority to determine the fair market value. we are not concerned in the present case with the question ..... acquisition in respect of any immovable property. thus, the valuation officer, who is called upon to determine the fair market value of any particular immovable property, is acting as an expert authority and adviser to the competent authority for the purpose of enabling the competent authority to determine the fair market value, either prima facie at the ..... the valuation officer,....'it may be pointed out that the powers of a valuation officer under s. 38a are similar to the powers given under the land acquisition act for the purpose of carrying out survey, etc., to demarcate the land with a view to consider the desirability of acquiring any particular land for public purposes. .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-21-1978
Reported in : (1979)1GLR7
..... ....(ii) to question the validity of any procedure or the legality of any order made by a debt settlement officer or an appellate officer under this act.therefore, once the debt settlement officer or the appellate officer records a decision on any of the questions specified in section 12 in proceedings instituted under section ..... upon the debt settlement officer to decide questions specified in section 12 irrespective of where they originate. the limited connotation of the expression 'any proceeding under this act' used in section 12 receives support from section 11. it, inter alia, provides that no civil or revenue court shall entertain 'any suit, appeal, or ..... civil court has is in respect of finding out whether the provisions of the statute have been complied with or not and whether the statutory tribunal has acted in conformity with the fundamental principles of judicial procedure. in the instant case, section 12 confers jurisdiction upon the debt settlement officer to decide the .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-11-1978
Reported in : (1979)1GLR256
..... both of the voluntary and involuntary kinds. without more, therefore, there is no reason for limiting the operation of the word 'transfer' to voluntary acts of transfer so as to exclude compulsory acquisitions of property.(emphasis supplied by me)it should be noted that the supreme court spelled out the legislative intent ..... the concurrence of the transferor and the transferee and a compulsory divestiture of title against the volition of the owner cannot amount to transfer, howsoever lawful the act may be as a statutory acquisition of property. rejecting this contention, chandrachud c.j., speaking for the court, posed a narrow question, whether a ..... section 28 the registering authorities are prohibited from registering any transfer referred to in section 27 which is compulsorily registerable under section 17 of the registration act, unless the transferor produces the requisite permission or satisfies the registering officer that the period of 60 day referred to in sub-section (4) of .....
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