Court : Gujarat
Reported in : [1982]136ITR607(Guj)
..... the expression 'namely' after the expression 'electronic equipment' on the head thereof. 7. learned counsel for the assessee called our attention to the principle laid down in senior electric inspector v. laxminarayan chopra : [1962]3scr146 , in support of his submission that in regard to the interpretation of a clause like the present one, we must, notwithstanding ..... did not expressly grant by a process of interpretation. in other words, we, in the discharge of judicial function, would be granting relief in a way by amending the entry in such a manner that its visage is changed in the name of the nebulous elastic interpretation theory. we do not think that we have the ..... presently. an important question as to whether the assessee-company was a priority industry within the meaning of the relevant entry in sch. vi to the i.t. act, 1961, as it stood at the material time in the concerned assessment year (1970-71) was decided against the assessee-company by the commissioner of income-tax, .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR831
..... by the learned small cause court judge, dated 4-2-1983 which came to be passed while deciding the application exh. 14 which was submitted by the petitioner for amending his petition under the provisions contained in order 6, rule 17 of the civil procedure code. the facts as they appear are that the petitioner applied for fixation of standard rent ..... the standard rent was the contractual rent fixed between the parties which was rs. 150/- and over and above that he was required to pay municipal taxes, education cess, electric charges etc. he averred in the petition that the opponents were demanding rs. 200/- plus tax and, therefore, he had filed the petition. now he wanted by the ..... as to what should be the standard rent of the premises. now this is a pure legal question. that is to be determined in accordance with the bombay rent act which has a social purpose. it is well settled that the contractual rent always would not be the standard rent. whenever the dispute arises in any court of law .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]258ITR193(Guj)
..... of assessment of the individual partner. it was held that section 35(5) of the indian income-tax act, 1922, must be deemed to have come into force from april 1, 1952, when it was introduced by the income-tax (amendment) act, 1953, and therefore, the income-tax officer had no jurisdiction under that provision to rectify the assessment of ..... -tax officer was therefore justified in exercising his power under section 35 and rectifying the mistake.(h) the decision of this court in state of gujarat v. premier auto electric ltd. [1980] 45 stc 220, was cited for the proposition that the doctrine of estoppel has no place in assessment proceedings because equity is out of place in ..... when the income was to be accumulated, it could not be taxed. that was a decision in the context of the provisions of section 64(v) of the act (prior to amendment in 1971) prescribing that the income from a transferred asset can be included in the income of the transferor, provided under the transfer, the benefit of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)175CTR(Guj)498
..... record of assessment of the individual partner. it was held that section 35(5) of the indian income tax act, 1922 must be deemed to have come into force from 1-4-1952, when it was introduced by the income tax (amendment) act, 1953, and, therefore, the income tax officer had no jurisdiction under that provision to rectify the assessment of ..... officer was, therefore, justified in exercising his power under section 35 and rectifying the mistake.(h) the decision of this court in state of gujarat v. premier auto electric ltd. 45 stc 220 was cited for the proposition that the doctrine of estoppel has no place in assessment proceedings because equity is out of place in a tax law ..... that when the income was to be accumulated, it could not be taxed. that was a decision in context of the provisions of section 64(v) of the act (prior to amendment in 1971) prescribing that the income from a transferred assets can be included in the income of the transferor, provided under the transfer, the benefit of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1989)1GLR545
..... section 2(00) was not on the statute book. it was inserted by amending act 49 of 1984 with effect from 18th august 1984. when confronted with this situation mr. patel submitted that the said amendment is retrospective in nature. it is also not possible to agree with this contention ..... the petitioner had retrenched the respondent and that such retrenchment was contrary to section 25f of the said act. (2) it was alternatively contended that even assuming that amended definition of the term 'retrenchment' did not apply to the facts of the present case, it must ..... the stipulated term. to protect the weak against the strong this policy of comprehensive definition has been effectuated. termination embraces not merely the act of termination by the employer, but the fact of termination, howsoever produced.' this decision was consistently followed by the supreme court in ..... majmudar, j. 1. bharat heavy electrical limited has filed this petition under art. 226 of the constitution which in substance is one .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1984Guj182; (1984)1GLR156
..... to pass an order issuing a distress warrant when trying a suit or proceeding under the rent act especially when an application for determination of standard rent under s. i i of the act was pending; and3. that the municipal taxes and electricity' charges did not constitute rent which may be recovered by the issuance of a distress warrant ..... :'by the enactment of the ahmedabad city courts act_ 1961, the proceedings before the court of small causes at ahmedabad were governed by that act and by virtue of the amendment made in s. 28 of the bombay act 57 of 1947 it became a court of exclusive jurisdiction to try suits, proceedings, claims and questions arising under that ..... our own approach afresh to thequestion in controversy. 20. why was the rent act enacted? it is a temporary piece of legislation. to meet with the exigencies of the situation it has been enacted. the preamble to the act states that it was expedient to amend law relating to control- of rents and repairs of certain, premises- of .....
Tag this Judgment!Court : Gujarat
Reported in : (1991)1GLR613
..... payment. as the old rate of interest at the rate of 4'/2 percent is absolutely meagre as compared with me interest awardable under the amended provision of the land acquisition act, it is further directed mat interest would run at the rate of 12 percent per annum if the opponent does not pay the compensation as ..... , (ii) non-profit making institutions for charitable, religious and social welfare purposes, (iii) educational institutions, (iv) public utility undertakings (e.g. gujarat state transport service, the gujarat electricity board, etc. (v) newspaper concerns, (vi) the government of india, and (vii) in such other cases as the government may decide, on merits, the sale may be effected ..... sent by the executive engineer, capital project division no. ii to acquire the said land under urgency clause. the notification under section 4 of the land acquisition act ('the act' for short) was issued on 19-9-1969 and published in the gazette on 13-11-1969. it is to be borne in mind that between 1965 .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]260ITR532(Guj)
..... at all, there cannot be a tax, even though in book-keeping, an entry is made about a hypothetical income, which does not materialise.' 37. in godhra electricity co. ltd.'s case : [1997]225itr746(sc) , the apex court, thereafter, added that this principle is applicable whether the accounts are maintained on cash system ..... regularly employed by the assessee. in other words, if the assessee is maintaining the cash system of accounting, the aforesaid proviso would not apply. this amendment appears to be more clarificatory in nature than making any departure from the previous law on the subject. even the provisions of section 193 inserted with effect ..... a company without any further reservation as far as the nature of the company or its incorporation was concerned. however, the 1961 act added 'public corporations established by a central act, state act or provincial act'. the legislature, therefore, simply enlarged the class of the persons issuing the securities and did not, nor did it intend to .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)4GLR3612
..... of a plot of land situated by the side of national highway no. 8 at bareja. the corporation has installed apparatus and equipments such as three electric operated dispensing pumps, storage tank, air compressor, air gauge, battery charger, etc. the respondent-corporation had appointed the appellant as its dealer at ..... for the respondent-corporation, when the impugned order terminating the dealership agreement was passed on november 24, 1982, the instructions dated march 1, 1982 were amended by instructions dated october 4, 1982, and therefore, the action of the respondent-corporation in terminating the dealership agreement in case of proven adulteration by ..... and terminated dealership agreement because adulteration of petroleum products is a serious misconduct. there is nothing to indicate that the respondent has not acted fairly or has acted arbitrarily. having regard to the facts of the case, the action of terminating dealership agreement cannot be termed either as disproportionate or harsh .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)IILLJ409Guj
..... even when they carried on the activities of the nature of trade or commerce, such bodies were not excluded from the scope of the word 'state'. the electricity supply act showed that the board had power to give directions the disobedience of which was punishable as a criminal offence. therefore, this power to issue directions and to ..... firmly established because he who took the procedural sword must perish with that sword. therefore, this decision completely settles the entire question before us because the rajasthan electricity case (supra) has now been explained that the binding directions and power to punish for disobedience is not the sole test, but the other material test is ..... in consultation with all india bank of baroda officers association. they came into force with immediate effect. under para 1.4 the bank had a right to alter, amend, clarify or rescind any of these rules from time to time in consultation with all india bank of baroda officers' association. it is true that under s. .....
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