Court : Gujarat
Reported in : [1973]31STC142(Guj)
..... framed. this contention of the assessee was based on the fact that sub-section (2) of section 18b of the act is amended by bombay act 16 of 1957 as from 1st july, 1957, and the effect of that amendment is to take away from the state government a power to restrict the scope of the set-off contemplated by the ..... can be placed by any rule framed under the power obtained by the state government under that sub-section. therefore, according to the assessee, even if it is believed that electric equipments, tools, etc., regarding which the set-off is claimed, are neither 'raw materials' nor 'processing materials' used in the manufacture of the goods concerned, it would ..... ) attached to sub-rule (1a) of rule 11. 22. we find that one of the questions which is referred to us by the tribunal is whether the items such as electric motors, tools, drills, switches, iron plates, angles, springs, etc., are 'processing materials' or 'raw materials' within the meaning of the impugned proviso. on this question, we .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]27STC367(Guj)
..... question which arises to be considered is as under :- 'whether the fluorescent tube without a choke and a starter is a domestic electrical appliance within the meaning of entry 52 of schedule b to the bombay sales tax act, 1953 (amended) ?' we have accordingly referred the question. we have already quoted above the contents of entry 52 of schedule b to the bombay ..... a fluorescent tube without its accessories, namely, choke and starter, is a domestic electrical appliance within the meaning of entry 52 of schedule b to the bombay sales tax act, 1953 (amended) ?' 2. the question arises in this manner. the applicants m/s. star radio electric co. are the dealers in electrical goods, radios etc. during the assessment period from 1st january, 1959, to 31st .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)1GLR352; (1983)ILLJ261Guj
..... borne in mind in exercising powers u/s. 11a. be it realised that s. 11a was brought on th statute book by s. 3 of the industrial dispute (amendment) act, 1971. it was brought on statute book on account of the felt needs of the time as is evident from cls. 2 and 3 of the statement of object ..... in view of the rules framed by the g.e.b. itself. the relevant rule, r. 11(b), is to be found at page 162 of the gujarat electricity board rules. the said rule provides : 'without prejudice to the competence of the appointing authority or to the inherent powers of any authority higher than the appointing authority to ..... contention virtually remains undisposed of. the impugned order of dismissal has been passed by the executive engineer whereas the petitioner was appointed by the general superintendent, theremal power station, gujarat electricity board, dhuvaran, as per annexure 'a' dated august 9, 1965. these facts are not in dispute. what is in dispute is whether the general superintendent of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj63; (2003)4GLR354
..... krishna murthy) reported in air 1966 sc 849 the supreme court was called upon to decide the scope and meaning of section 39 of the indian electricity act, 1910 as it existed before amendment by act 31 of 1986. the previous section as it existed has been reproduced in the reports at page 851 : 'whoever, dishonestly abstracts, consumes or ..... the case of jagannath singh (air 1966 sc 849) (supra) this is what the court stated while drawing distinction between provisions of section 39 and 44 of the electricity act, 1910 : '(8) an exposure of a stud hole on the meter cover is an artificial means for preventing the meter from duly registering. for the purpose of ..... . vi) xxx xxx xxx vii) 'theft of energy' means dishonest abstraction, consumption or use of energy by any person by whatsoever means.' 16. in the indian electricity act, 1910 part iv which deals with general matters, in the sub-part containing provision for criminal offence and procedure section 39 (theft of energy) and section 44 (penalty .....
Tag this Judgment!Court : Gujarat
Reported in : 2008CriLJ4023; (2008)3GLR2026
..... a clandestine manner on more than one occasion. the legislation may consider incorporating this suggestion as form of punishment by amending section 39 of the electricity act, 1910.21. the learned special judge after taking into consideration the nature of offence convicted the accused no. 1 and awarded the sentence of r.i. for two years and ..... and committed error in convicting the accused. it was next argued by mr. sharma that at the fag end of the trial, charge exh.5 was altered on 31st july, 2007 which caused great prejudice to the interest of the accused, and therefore, not legal. it is also the submission of the learned advocate that the appellant-accused no. 1 ..... is at exh.5 in special case (geb) no. 59 of 2006. at the end of the trial, by judgment and order of conviction and sentence dated 2nd august, 2007, passed by the learned special judge, kheda at nadiad, the present appellant-gopalbhai chandubhai rana was convicted for the said offence and was sentenced to suffer r.i. for two .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]104ITR771(Guj)
..... court observed that section 80e was the special provision and permitted deduction from profits and gains attributable to specific activities like the business of generation or distribution of electricity. the high court further observed that set off under section 72 was applicable in relation to profits and gains arising from any business or profession. the high ..... of the old section 80e. it is made quite explicit by the statutory definition of 'gross total income' given in section 80b. 16. the amendment made by finance (no. 2) act of 1967 in sub-section (2) of section 33 suggests the same thing with regard to development rebate. sub-section (2) of section 33 ..... of 'priority industry' as given in clause (7) of section 80b is as under : '(7) 'priority industry' means the business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any one or more of the articles or things specified in the list in the fifth schedule .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]93ITR563(Guj)
..... rebate will be withdrawn and the amount made taxable. the said provision exempts companies carrying on the business of electricity supply under the electricity (supply) act, 1948. this was because by act 101 of 1956, the electricity (supply) act was amended and in the vith schedule, para. v - a was added which required the amount representing the tax ..... provided under suggestion in the case of the assessee who was a company and was a licensee under the electricity (supply) act. apparently that was because, simultaneously, provision was made by amendment of the schedule to the electricity (supply) act, 1948, for the creation of a development reserve. paragraph v - a of the sixth schedule was ..... the intention of the legislature is further clear from the 'objects and reasons' stated in the bill to amend the electricity (supply) act, 1948, on the basis of which para. v - a was added to the vith schedule of the act. para. 7 of the 'objects and reasons' in the said bill reads as follow : 'it .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]104ITR744(Guj)
..... electric supply company working at compay. the assessment in question relates to the assessment year 1967-68, accounting year for which is the financial year 1966-67. during the course of the assessment of the assessee's income, the question arose as regards the deduction of 8% contemplated by section 80e of the act. section 80e, prior to its amendment ..... to which this section applies, where the total income (as computed in accordance with the other provisions of this act) includes any profits and gains attributable to the business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any one or more articles or things ..... rs. 7,55,807, which was added for the purpose of balancing charge under section 41(2) of the act, did not represent profit or gain attributable to the business of generation or distribution of electricity within the meaning of section 80e(1) and should, therefore, have not been added to the business income of .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR757
..... . it was further contended that in view of the provisions of section 3(2)(vii)(a) of the said act, the respondent-company was not liable to pay any electricity duty for 10 years from the date of commencement of the bombay electricity duty (gujarat amendment) act, which was 1st april, 1961. it was also contended that the petitioner was a licensee and, therefore, was ..... not required to collect electricity duty from the villagers of sevalia supplied to them free of charge under the provisions of .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)1GLR296
..... karnataka was dealing with the question as to whether the provisions of sac. 5 of the limitation act, 1963 can be invoked to condone the delay in filing an application for reference under section 18 of the act, as amended by karnataka amendment act of 1961. there was an attempt to bring into play the provisions of section 29(2) ..... the pronouncements of the apex court in athani municipality v. labour court, hubli : (1969)iillj651sc in nityanand v. l.i.c. of india : (1969)iillj711sc , in kerala state electricity board v. t.p. kunhaliumma : [1977]1scr996 , and in mohammed hasnuddin v. state of maharashtra : [1979]2scr265 , the above view was expressed.16. in mary d'souza ..... does not elevate him to a court.6. in the kerala state electricity board, trivandrum v. t.p. kunhaliumma : [1977]1scr996 , three learned judges of the apex court were asked to deal with the question as to whether article 137 of the limitation act, 1963 would apply to a petition before the district judge under section 16 .....
Tag this Judgment!