Court : Gujarat
Reported in : (1966)7GLR443
..... acceptance or rejection of a nomination paper fall within section 195(1)(b) of the code of criminal procedure, it must be shown not merely that they are judicial in character but that further he is acting as a court in respect thereof heir lordships then quoted certain english and indian decisions and observed that it was unnecessary to traverse the same ground once again and it may be only stated broadly ..... their lordships approached the facts of the case on their hands to decide whether the returning officer when he functioned under section 36 of the said act was a court and the following observations were made:under section 36(2), the returning officer has to examine the nomination paper and to decide all objections ..... observations and the findings made by the learned judges therein do indicate that, in their judgment, the returning officer under section 36 of the representation of the peoples act (which provisions may be said to be in pari materia with rules 10 and 11 of the present rules or the rules with which the learned judges in ..... sub-rule (3) says that where the returning officer has reason to believe that any candidate was disabled from continuing to be a councilor under section 38 of the act, he shall before accepting the nomination paper of such candidate verify from the collector whether such disability has ceased and the candidate is eligible for re-election. ..... as the welfare officer, under the provisions of the factories act, 1948, read with the rules framed thereunder. .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)0GLR659; [1968]69ITR312(Guj)
..... concerned, the revenue sought to escape its applicability by contending that if section 297(2)(a) stood alone, in a case falling within it, penalty would have been liable to be imposed under section 28(1) of the old act but when income-tax officer being satisfied in the course of the assessment proceeding about any of the defaults enumerated in clauses (a), (b) and (c) of section 28(1), section 297(2)(g) intervened and provided that the proceeding ..... any proceeding for the imposition of a penalty in respect of any assessment completed before the 1st day of april, 1962, may be initiated and any such penalty may be imposed as if this act had not been passed; (g) any proceeding for the imposition of a penalty in respect of any assessment for the year ending on the 31st day of march, 1962, or any earlier year, ..... assessment year, proceedings for the assessment of that person for that year may be taken and continued as if this act had not been passed; (b) where a return of income is filed after the commencement of this act otherwise than in pursuance of a notice under section 34 of the repealed act by any person for the assessment year ending on the 31st day of march, 1962, or any earlier year, ..... present case, by reason of section 297(2)(a), the proceeding for assessment of the assessee was, as pointed out above, a proceeding under the old act and it was in the course of that proceeding that the income-tax officer was satisfied that the assessee had concealed the particulars of income or .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR659
..... completed on or after the 1st day of april, 1962, may be initiated and any such penalty may be imposed under this act.the argument of the revenue was that the assessment in the present case was for the assessment year 1960-61 and it was completed on 24th november 1962 and, therefore, under section 297(2)(g) ..... xxx(f) any proceeding for the imposition of a penalty in respect of any assessment completed before the 1st day of april, 1962, may be initiated and any such penalty may be imposed as if this act had not been passed;(g) any proceeding for the imposition of a penalty in respect of any assessment for the year ending on the 31st day of march, 1962, or any earlier year, which is ..... on the 31st day of march, 1962, or any earlie year, the assessment of that person for that year shall be made in accordanc with the procedure specified in this act;xxx xxx xxx xxx xxx xxx xxx xx.in the present case the return was admittedly filed by the assessee prior to 1st april 1962 and the case was, therefore, governed by ..... escape its applicability by contending that if section 297(2)(a) stood alone, in a case falling under it, penalty would have been liable to be imposed under section 28(1) of the old act but when the penalty was incurred under section 28(1) of the old act by reason of the income-tax officer being satisfied in the course of the assessment proceeding about any of the defaults enumerated in clauses (a), (b) and (c) of section 28(1), .....
Tag this Judgment!Court : Gujarat
Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395
..... of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this act shall observe and follow such orders, instructions and directions of the board : provided that no such orders, instructions or directions shall be issued - (a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case ..... what is to be noted from the above observations of the supreme court is that in that case under the central excise act and the rule 233 framed thereunder, the board and the collectors were empowered to issue instructionsproviding for common supplemental matters arising out of the rules. ..... in these writ petitions, a common challenge is made to the constitutional validity of section 151a of the customs act, 1962 (for short 'the act') and three circulars described as standing orders issued thereunder by the chief commissioner of customs, mumbai, directing the method to be followed for valuation of plastic items, non-ferrous metal scrap, polyester chips, p.o.y., p.f.y., p.s.f. ..... alternatively, on behalf of the petitioners, it is contended that if power to issue such standing orders or directions are held to be authorised by provisions of section 151a of the act, then the said section is ultra vires the constitution, being violative of article 14 of the constitution of india. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1988Guj197; (1988)1GLR290
..... , the government of india (scheduled castes) order, 1936 was taken as the basis for defining the harijans who are said to be scheduled castes while enacting the bombay harijan (removal of social disabilities) act, 1946, which act in section 2-a defines 'harijan' as follows : 'harijan means a member of a caste, race or tribe deemed to be a scheduled caste under the government of india (scheduled castes) order, 1936 ..... out the statement of objects and reasons which is annexure 'x' to this special civil application wherein it is stated that the inclusion of mochi community in the scheduled caste and scheduled tribe orders (amendment) act, 1976 except the community in dangs district and umbergaon taluka will affect the real scheduled caste mochis, who suffers the disqualification of untouchability. ..... the decision reported in : [1983]144itr225(sc) , wherein the supreme court observed; 'in the absence of a definition of the expression 'financial non-viability in the act, it should be construed having regard to the finance minister's speech, the notes on clauses of the bill and the memorandum explaining the provisions of s. ..... ' as a matter of fact, the government of gujarat, subsequent to the passing of the scheduled castes and scheduled tribes orders (amendment) act, 1976 (act 108 of 1976), represented to the government of india stating that the removal of area restrictions in the case of mochi community is not justified because this community has never suffered from ' any disability arising .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR1365
..... such land, therefore used or acquired by the municipality for the purposes of such streets, as may not be required for any public street or for any other purposes of this act:provided that no proposal for permanently discontinuing any public street shall be sanctioned by a municipality unless one month at least before the meeting at which the proposal is decided, a notice ..... setforth in the memo of petitions, reply as well as rejoinders and after having minutely examined the relevant statutory provisions contained in the land acquisition act as well as gujarat municipalities act and the constitutional provisions and also the authorities cited before us, we are of the view that the real controversy which arose before us is whether ..... land acquisition proceedings in the present group of cases is misconceived in law and the land acquisition officer has no authority and/or jurisdiction to initiate such proceedings under the act as the entire purpose of acquiring land/shops of the petitioners is nothing but for widening of street vested in dakor municipal borough, and, therefore, it is the ..... that there may be some conflict between the state government and the municipality and conflicting situation may arise while taking recourse to the provisions contained in land acquisition act and/or gujarat municipalities act, the later should give way to the former on the basis of constitutional provisions contained in article 254 wherein it is stated that inconsistency between laws made .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... assuming that section 15b is within the legislative competence of the state legislature, in the absence of similar provision like section 4(2) of the gujarat sales tax (amendment) act, 1990 validating the assessments made and levies effect under the repealed earlier provision of section 15b which is replaced by the present provision of section 15b, the old ..... what reliefs are the petitioners entitled to (3) if the impugned provision is within the legislative competence, whether the validating provision of section 4(2) of the gujarat sales tax (amendment) act, 1990, can sustain all actions taken and all taxes paid and all assessments made under old section 15b which is replaced by the impugned new gujarat provision and whether even ..... the turnover of such purchases during the period commencing on the 1st july, 1985 and ending on the day immediately preceding the date of commencement of the bombay sales tax (amendment) act, 1990, or is exempted from furnishing such return, by a general or special order issued in this behalf by the commissioner, furnish a consolidated return including therein the turnover of such ..... business or to his agent's place of business situate outside the state but within india such dealer shall be liable to pay, in addition to any tax paid or payable under other provisions of this act, a purchase tax, a purchase tax at the rate of two paise in the rupee on the purchase price of such raw or processing materials or consumable stores used in the goods so manufactured .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR2516
..... an order allow him to carry out such unauthorised development subject to such terms and conditions as may be prescribed and may regularise the same in accordance with the provisions of this act, as if such unauthorised development had been carried out before the 22nd november, 2000 :provided that the designated authority while regularising such authorised development shall not charge any fees prescribed ..... 2 provides definitions of some of the words with further provision that words and expressions used but not defined in the rules shall have same meaning assigned to them in the impugned act.10.1 rule 3 provides for notice for regularisation of unauthorised development in a prescribed form 'a' within a period of six months from the date of commencement of the rules for the ..... or the urban development authority.9.5 the constitution of infrastructure development fund is prescribed and provided in section 6, whereby, it is statutorily mandated that the fees received under the impugned act shall be credited to a fund which shall be called the infrastructure development fund and which shall be held by the designated authority in trust for the purpose of augmentation, improvement or creation of an ..... areas have taken place under the gram panchayats where development regulations were not spelt out, due to operation of the urban land ceiling act, lands could not be transferred to the owners name, and hence, no building use permission could be legally granted in absence of clear .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)1.GLR57
..... may, respectively, be distributed among-(a) the state government,(b) the reserve bank,(ba) the development bank(c) scheduled banks, insurance companies, including the life insurance corporation of india established under section 3 of the life insurance corporation act, 1956, investment trusts, co-operative banks or other financial institutions, and(d) parties other than those referred to in clauses (a), (b), (ba) and (c) : provided that the number of shares which may be allocated to ..... government or an officer authorised by it in this behalf for development of agriculture or industry and notified as such by the state government or the authorised officer, by a notification in the official gazette for the purposes of this act.it may also be necessary to refer to the definition of 'financial assistance' in section 2(d):(d) 'financial assistance' means any kind of financial assistance given-(i) for establishing expanding, modernising, renovating or running any industrial undertaking; or(ii) for ..... opportunity to be given before issue of certificate in the absence of necessary guidelines for the exercise of power under section 3(1) that section must be found to be bad;(f) section 3(1) enables the managing director of the state financial corporation to act as a judge in his own cause and is therefore upposed to natural justice and the provision must be struck down;(g) the default referred to in section 3(1) which enables certificate to be issued is not to be mechanically determined, but .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1029
..... that may be received by it pursuant to the publication of the notice under sub-section (2) of section 3 and keeping in view the provisions of section 4 of the act and also after consulting the committee and receiving its opinion whether the person has complied with fire safety measures and structural stability requirements as per the national building code and the ..... mean that a person desiring to make an application on his own for regularization of his unauthorized development shall have to make application in accordance with the scheme of the act, at-least within reasonable time if not in accordance with the provisions of rule 3, but the reasonableness has to be judged or assessed in light of the aforesaid provisions ..... made to the designated authority by a person who has carried out or who owns or occupies unauthorized development is concerned, it appears that, unlike in the case of notice, the act does not contain any specific provision enabling such person to make an application, but such provision can as well be inferred from the fact that in clause (b) the designated authority is ..... the context otherwise requires,-(a) sarea development authority means the authority constituted under section 5 of the gujarat town planning and urban development act, 1976 (hereinafter in this section referred to as sthe gujarat act);(b) xxx xxx xxx xxx(c) designated authority means the commissioner, the area development authority or, as the case may be, urban development authority; (d) xxx xxx .....
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