Court : Gujarat
Reported in : (2009)222CTR(Guj)132; [2008]305ITR386(Guj); [2010]186TAXMAN321(Guj)
..... . in view of the fact that the petitioner has fulfilled all the conditions laid down under the relevant provisions of the act and the rules, in our considered view, the order passed by the respondent is not just and proper, and is, therefore, liable to quashed and set ..... . as against the aforesaid submissions, learned counsel representing the respondent vehemently submitted that as conditions prescribed under section 80-ia(4)(iii) of the act as well as rule 18bbc of the rules were not fulfilled by the petitioner, the application preferred by the petitioner was rejected by the ..... per the say of the petitioner, the petitioner made an application for exemption as the petitioner hotel is located at a place of pilgrimage as required under section 80-ia(4)(iii) of the act since the hotel is situated at surat which is an important place of pilgrimage to various sections of the society, more particularly parsis ..... director of tourism, government of gujarat, has issued certificate dated june 18,1996, for the purpose of grant of approval under section 80-ia(4)(iii) of the act to the effect that the hotel complies with the conditions stipulated for grant of the said benefit ..... the application on merely considering the fact whether surat is a place which could be considered as requiring approval for notification for promotion of pilgrimage, is an extraneous consideration to the provisions of the act and the rules and the benefit cannot be refused to the petitioner on the aforesaid flimsy ground.11 .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj1
..... this question to convince me to distinguish the decision or to make a reference to a larger bench on the ground that the previous derision was a wrong decision which hart been arrived at ignoring important statutory provisions in the act, which were not brought lithe notice of the court and therefore the decision was something determined through wan i of care, through some mistake or under a misapprehension. ..... their lordships have pointed out that in view of the different modes of compensation provided in sections 11, 12 and 14 of the act, for extinguishment of different rights, the fact that in some cases the jagirdar on the basis of the limit of three times the assessment might receive a smaller amount than a person enjoying only rights incidental to ..... whether a claim whose market value could not be determined in the manner provided in the land acquisition act could be entertained under section 14(1) and its value determined in some other manner had been in terms ..... section 14(1) in terms provides that if no compensation for such abolition, extinguishment or modification is provided anywhere in the act, there shall be a right to apply for compensation to any person other than the jagirdar, who is so aggrieved in respect of his right to or interest in ..... after this clear decision of the high court as to the correct interpretation of section 14(1) and (2) of the act, it was no business of the tribunal to refuse to follow that decision on the ground that some aspects or arguments were .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)2GLR1108
..... respondents in these appeals were tried before the learned judicial magistrate, mansa in different criminal cases for an offence punishable under section 192-a of the gujarat panchayats act, 1961 (hereinafter to be referred to as 'the act') on the allegation that they brought within the octroi limits of the nagar panchayat of mansa in vijapur taluka their public carriers without payment of octroi duty and ..... the learned judicial magistrate has not thought it safe to rely upon the evidence of the peon of the panchayat, observing that the provisions of section 192a of the act require that the presence of two panchas should be secured if the notice cannot be served in the normal way upon the accused and that notice is required to be affixed on the property in ..... argument as to whether the offence alleged against the appellants is of a continuing or non-continuing nature, could have been averted by holding that, considering the object and purpose of the act, the learned magistrate ought to take cognizance of the offence after the expiry of the period of limitation, if any such period is applicable, because the interest of justice so requires. ..... it cannot, therefore, be said that while dealing with economic offences punishable under the enactments other than those mentioned in the schedule of the aforesaid act, the court must always, without considering the facts of the case, say that it is in the interest of justice to take cognizance even after the expiry of the period of limitation and .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)8GLR500
..... absolute discretion of the commissioner, and thus this constitutes unreasonable restriction on the right to hold property;(7) clauses (2) and (2a) of article 31 apply to acquisition of land only and do not save an attack on the above sections of the corporations act for violation of the fundamental right enshrined in article 19, clause (1), sub-clause (g);(8) the above sections do not constitute one single scheme and, hence, if any one or more of them is liable to be struck down as unconstitutional, the ..... in respect of the above matters in the unguided, uncontrolled and unfettered discretion of the municipal commissioner, and therefore, the discretion conferred on the municipal commissioner is an unreasonable restriction on the right to hold property;(f) the corporations act does not provide for any hearing by the commissioner for fixing compensation or betterment charges and thus this constitutes unreasonable restriction on the aforesaid right to hold property;(g) there is no provision for appeal before a building ..... it specify principles on which and the manner in which the compensation is to be determined and/or given;(2) in pith and substance, the levy of betterment charge under the two provisos of sub-section (1) of section 216 of the corporations act is a levy on the capital value of assets of an individual and, therefore, the law on this subject could have been enacted only by the federal legislature and not by the provincial legislature under the provisions contained in the .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR224
..... the rules, the question that would arise is whether a statutory rule (to change which the power is specifically reserved under section 454 of the act) can be changed only in the formal manner required by law, that is, sections 454 and 455 of the act, or whether it can be changed only by the resolution of the standing-committee approved by the general board of the corporation and then approved by ..... the question and the sole question that remains to be considered is whether a statutory rule made under section 45(3)(a) of the act read with section 454 of the act and made in the manner laid down in section 455 of the act and forming part of the act can be legally altered only by the resolution of the corporation approved by the government or whether statutory rule like the one ..... mehta, the learned advocates appearing for the respective respondents urged that the word 'prescribed' was not defined in this act, though ordinarily in all pieces of legislation we come across shis phrase almost invariably mentioned in the interpretation clause of the act and it invariably is shown to be as prescribed by the rules and that the question, however, was whether the word 'prescribed' as ..... commissioner and the auditor which it is open to the corporation under proviso appended to rule 2 in chapter iii of the schedule 'a' appended to the act and styled as 'method of appointment of certain municipal officers and servants and their duties and powers' to fill in out of departmental employees,3. .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]93ITR288(Guj)
..... (6)(a) any amount declared by any person under this section in respect of which the tax referred to in sub-section (3) is paid shall not be included in his total income for any assessment under any of the acts mentioned in sub-section (5) if he credits in the books of account, if any, maintained by him for any source of income or in any other record, the amount declared as reduced by the tax paid thereon under this section...' 3. ..... in accordance with sub-section (2) in respect of the amount representing income - (a) which he has failed to disclose in a return of income for any assessment year filed by him before the march 1, 1965, under the indian income-tax act, 1922 (xi of 1922), or the income-tax act, 1961 (xliii of 1961), or (b) which has escaped assessment for any assessment year for which an assessment has been made before the march 1, 1965, under either of the said ..... the tribunal took the view that the liability to pay income-tax on the concealed income arose by reason of the charging provision contained in section 3 of the indian income-tax act, 1922, or section 4 of the income-tax act, 1961, and the latest date on which it must be said to have arisen was the last day of the relevant accounting year in which the concealed income was earned. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj47
..... as per the scheme understood and stated to be underlying the provisions of chap iii of the act such an exercise of power is contrary to the spirit of the act and we, therefore, allow both these petitions by quashing the said declarations in these two petitions and we direct that the government shall take up their application on hand for exemption first, decide them in accordance with ..... if such a guideline is rigidly adhered to, the object behind the act would stand frustrated this much clarification is necessary with respect of clause' kh' of para-3 of the said circular of the government more onerous however, is part 4 concerning future industries. ..... 20(l) of the urban land (ceiling and regulation) act, 1976, hereinafter referred to as the act for brevity's sake, is bound to give audience to the person who has applied for exemption. ..... where under the provisions of an act an authority is empowered to grant exemption and a person has a right to claim it on fulfillment of statutory conditions, the authority is bound to hear him and pass a speaking order giving reasons in support of its finding that he is not entitled to the ..... iii of the act such an exercise of power is contrary to the spirit of the act and we, therefore allow both these petitions by quashing the said declarations in these two petitions and we direct that the government shall take- up their applications on hand for exemption first decide them in accordance with .....
Tag this Judgment!Court : Gujarat
Reported in : [1968]70ITR203(Guj)
..... the authorities as they stand against the commissioner and in favour of the assessee and we hold that, where a losing party applies under section 27(1) of the wealth-tax act for a reference, the other party may also ask for a reference of other questions of law, which arise from the same order without filing an application for reference, within ..... under clause 3(a) of the trust deed, until the first day of january, 1948, the trustees, after deducting from the income of the said shares all costs and expenses incurred in or about the administration ..... under clause 3(b) from and after the first day of january, 1948, the trustees were directed to pay the whole residue of such income after deducting all costs and expenses in the ..... intended for sale, but not including jewellery;(xiv) jewellery in the possession of any ruler, not being his personal property, which has been recognised before the commencement of this act by the central government as his heirloom or, where no such recognition exists, which the board may, subject to any rules that may be made by the central government in ..... jewellery and ornaments' though they can be collectively described as 'jewellery', can, if they fall within section 5(1) (viii), be excluded and are not necessarily governed by clause 5(1)(xv) of the act.in our opinion, the decision in in re whitby cannot be of any assistance to us in deciding the particular question before us and we must decide the matter the interpreting the stature, looking at the different .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)1GLR522
..... the relevant case law on the point, the supreme court has stated the principle underlying the provisions of section 197 of the code, as follows:there must be a reasonable connection between the act and the discharge of official duty; the act must bear such relation to the duty that the accused could lay a reasonable, but not pretended or fanciful claim, that he did it in the course of the performance of his duty.if ..... aforesaid principles laid down by the supreme court, can it by any stretch of reasoning, be said that the act complained of against the petitioner-accused in the present case has any connection whatsoever with the discharge of his duties? ..... the learned magistrate, after hearing the parties, came to the conclusion that the act complained of against the petitioner-accused had no relation with the official duties to be performed by the petitioner-accused as ..... 34 purporting to be under section 197 of the criminal procedure code, and prayed that the acts constituting the offences alleged against him were done during the course of discharge of the duties of the petitioner and at the time when the alleged incident took place, the petitioner-accused was ..... to agree with the contention of the learned counsel for the petitioner accused that because the act complained of was done when the accused was actually on his duties and as he is alleged to have abused and/or threatened the complainant while on duty, the act has a reasonable nexus with the duty to be performed by the accused. .....
Tag this Judgment!Court : Gujarat
Reported in : [1965(11)FLR14]; (1965)GLR369; (1965)ILLJ598Guj
..... , was challenged inter alia on a ground similar to the one raised before us, namely, that that section surrendered unguided and uncanalised power to the executive act provided that - 'subject to the provisions of this act, no person shall take any part in the publication of any advertisement referring to any drug in terms which suggest or are calculated to lead to the use of that drug for * * * (d) the diagnoses, cure, mitigation, treatment ..... sri kazi, who appears for the petitioners in the next petition and which also involves the same question, argued that the act provides a mere framework for the machinery under which the legislature object underlying the act is sought to be achieved, namely, regularizing the relations between employers and the employees, the maintenance of bargaining power of the employees and amity in the ..... issued by the state government of ajmer, fixing the minimum rates of wages in respect of employments in textile industry within that state under the minimum wages act, 1948, was challenged as being ultra vires, dealing with s. ..... how sri kaji could place reliance upon this decision, for, the decision on the contrary lays down that if the legislature has expressed its policy in the act, a power can legitimately be conferred upon the state government or any other prescribed authority to alter or amend the schedules annexed to such an act, provided that such power does not amount to a reversal of the policy or is not otherwise inconsistent with such policy. .....
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