Court : Gujarat
Reported in : [1969]23STC334(Guj)
..... the tribunal has referred the following question to us : 'whether on the facts and in the circumstances of the case penalty under sub-section (4) of section 16 of the bombay sales tax act, 1953, could be imposed on the opponent for the period for which the payment of dues was excused by the appellate and revisional authority by grant of stay order ?' 2. ..... in my opinion, the question should be reframed in order to bring out the real controversy between the parties, as follows :- 'whether on the facts and in the circumstances of the case, penalty under section 16(4) of the bombay sales tax act, 1953, should be imposed on the opponent for the period covered by the stay orders issued by the appellate and the revisional authorities ?' 27. ..... in this reference under section 34 of the bombay sales tax act, 1953 (hereinafter referred to as the act), at the instance of the state of gujarat, the following question has been referred by the sales tax tribunal to this court :- 'whether on the facts and in the circumstances of the case penalty under sub-section (4) of section 16 of the bombay sales tax act, 1953, could be imposed on the opponents for the period for which the payment d dues was excused by the ..... 2), 1952/under section 16(4) of the bombay sales tax act, 1953, that may be leviable from the date of assessment to the date of ..... reference arises out of assessment to sales tax made on the assessee for the period 1st april, 1953, to 31st march, 1955, under the bombay sales tax act, 1955. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj253
..... in the case, the sales tax officer started assessment proceedings against the petitioner was a dealer within the meaning of the central provinces and berar sales tax act and that the business of the petitioner was to supply hessian and hoops to customers while executing the contract of pressing bales. ..... the reference arises out of an application made by thee applicants to the deputy commissioner under s.27 of the bombay sales tax act, 1953 in respect of a bill no.94 dated 6th february 1953. ..... january 1958, the receipt of charges paid to the angada who brought the goods from bombay, the details the cost of work involved in the supply of e3 work, and lastly, their bill dated 6th february 1953, bearing on the basis of which the said application was made. ..... 94 dated 6th february 1953 which was one bill for a total amount of rs. .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)0GLR886; [1969]23STC11(Guj)
..... the order passed in the instant case is or is not in accordance with the principles of natural justice, we will have to examine the scheme of the sections under the 1953 act and the rules and the forms prescribed by the rules, and find out whether the procedure laid down by these sections and the rules required anything more than observance of ..... such turnover has escaped assessment or has been under-assessed or assessed at a lower rate for the reason that the provision of sub-section (1) of section 2 of the bombay sales tax (validating provisions) act, 1957, were not then enacted at any time, within eight years, and in any case there he has reason to believe that the dealer has concealed the particulars of such sales or purchases ..... this judgment of the andhra pradesh high court that section 15 of the bombay sales tax act, 1953, provides in connection with the reassessment proceedings that after the issue of the notice contemplated by section 15(1), the assessing authority may proceed to assess or reassess the amount of tax due from such dealer and the provisions of the act are to apply accordingly as if the notice were a notice served under ..... in this reference under section 34 of the bombay sales tax act, 1953 (hereinafter referred to as the act), the following two questions have been referred to us by the sales tax tribunal :- '(1) whether on the facts and in the circumstances of the case the tribunal was justified ..... 14 of the bombay sales tax act, 1953, as it stood at the .....
Tag this Judgment!Court : Gujarat
Reported in : [1968]22STC507(Guj)
..... the business or part thereof by any other person, the dealer and the person succeeding shall jointly and severally be liable to pay the tax (including any penalty) due from the dealer under this act or under any earlier law, up to the time of such transfer, disposal or change, whether such tax (including any penalty) has been assessed before such transfer, disposal or change but has remained ..... business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay the tax due from such dealer under this act or under any earlier law, and (b) if the business carried on by the dealer is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the ..... of the constitution raises an interesting question as to whether on the death of a dealer his heir or legal representative could be assessed to sales tax under the provisions of the bombay sales tax act, 1953, hereinafter referred to as 'the act', on the ground that he continued the deceased dealer's business. 2. ..... we are concerned with the act of 1953 and we are unable to find any provision therein which would provide for the liability of the heirs or the legal representatives for the payment of the tax in respect of the business ..... in this petition is whether the respondent had jurisdiction to assess an heir or a legal representative of a deceased dealer under the act of 1953. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]213ITR492(Guj)
..... (i) if such trust or institution has been created or established after the commencement of this act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust or institution (whenever created or established) is during the ..... held under a trust for private religious purposes which does not enure for the benefit of the public; (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste; (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof - ..... of the income from such property; (b) income derived from property held under trust in part only for such purposes, the trust having been created before the commencement of this act, to the extent to which such income is applied to such purposes in india; and, where any such income is finally set apart for application to such purposes in india, to the extent to which the income so set apart is ..... west bengal, : [1965]3scr307 , in the context of the west bengal estates acquisition act, 1953. .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]202ITR571(Guj)
..... the income-tax appellate tribunal has referred the following two question to this court under section 64 of the estate duty act, 1953 : '(1) whether the deceased had any share in the goodwill of the partnership firm of messrs. .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)4GLR223
..... 2 is an autonomous body and the conditions of service upon absorption on the establishment of the board applicable to the employees of the board will continue to apply to the petitioner under the provisions of the bombay welfare fund act, 1953 and the rules framed thereunder. 5. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)3GLR2508
..... the labour welfare board is an autonomous board constituted under the bombay labour welfare fund act, 1953 and has been conferred right and privilege under section 11(1) of the said act to appoint a welfare commissioner of his choice, with the previous approval of the state government ..... in the reply that the petitioner came to be deputed by the government on the board with effect from 25th may, 2000 that too without compliance of the provisions made in section 11 of the bombay labour welfare fund act, 1953. ..... it is averred in the said reply that the petitioner has not been appointed by the board or the state government, in accordance with the provisions of section 11 of the act, and therefore, he has no right to seek any relief for continuing him on the said post. ..... 1, 2 and 3 submitted that petitioner was not appointed by the board under section 11 of the act, but he was deputed to such a post, and therefore, it is within the powers of the state government to withdraw the services of the petitioner. mr ..... in this context, it may be noted that top administrators are often required to do acts which affect others adversely, but which are necessary in the execution of their duties. ..... submitted that in fact section 11 of the bombay labour welfare fund act permits the welfare board to appoint the welfare commissioner of its choice. ..... these acts may lend themselves to misconstruction and suspicion as to the bona fides of their author when the full facts and surrounding circumstances are not .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)612; [2004]270ITR282(Guj)
..... in the joint family property of the lineal descendants of the deceased member' in section 34(1)(c) is to be viewed in the context of the notional partition contemplated under section 39(1) of the estate duty act, 1953 which provided that the value of the benefit accruing or arising from the cesser of a coparcenary interest in any joint family property governed by mitakshara school of hindu law which ceases on the death ..... disagreeing with the ratio in the case of satyanarayan saraf (supra), the court held that the notional partition as contemplated by section 39 of the act was between the deceased and the other members of the huf who were entitled to a share in the joint family property if a partition were to take place ..... in : [1984]147itr1(mp) while dealing with the provisions of section 34(1)(c) and 39 of the said act, in context of the case where the deceased was survived by his wife and three sons who were married, held that the result of the notional partition under section 39 of the act would be that wife and three sons of the deceased would, along with the deceased, were entitled ..... 9,70,623/- and this exercise was done for aggregation as contemplated by the provisions of section 34(1) of the act under which for the purpose of determining the rate of the estate duty to be paid on any property passing on the death of the deceased, all property so passing, and, ..... act, 1953 ..... following question of law for the opinion of this court under section 64 of the estate duty act, 1953. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)3GLR2736
..... as per section 3 of the marine insurance act, 1953, a contract of marine insurance is an agreement, whereby the insurer undertakes to indemnify the assured, in the manner and to the extent thereby agreed, against marine losses covering losses incidental to marine adventure. ..... 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 or directions to prevent such consequences. ..... by virtue of section 4 of the said act, a contract of marine insurance can also be extended so as to protect the assured against the losses of inland waters or by any land risk which may be incidental to any sea voyage and a contract of marine is to be concluded when the proposal of ..... at the initial stage without examining the contention that the show-cause notice issued to the appellant was wholly without jurisdiction and that the registrar, in the circumstances of the case, was not justified in acting as the 'tribunal'.10. ..... writ of certiorari and prohibition can issue against the income tax officer acting without jurisdiction under section 34, income-tax act.'9. ..... sc 372 wherein it has been held as under :'though the writ of prohibition or certiorari will not issue against an executive authority, the high courts have power to issue in a fit case an order prohibiting an executive authority from acting without jurisdiction. .....
Tag this Judgment!