Court : Gujarat
Reported in : [2003]262ITR97(Guj)
..... deal with the finding of the tribunal in paragraphs 20 and 21 of its order that, in view of section 4 of the bombay electricity duty act, 1958, the assessee was not liable to pay electricity duty to the state government being only a licensee, and that section 43b was not applicable on the ground that the amount of ..... the use of such property in any manner shall be deemed to have been withdrawn.'22. the record also indicates that the assessee-electricity company had disconnected electricity supply of these debtors. under section 24 of the indian electricity act, 1910, it has been provided that, 'where any person neglects to pay any charge for energy or any sum, other than ..... applicable to the assessee's case on the ground that the electricity duty recovered by it did not belong to it, but it was retained for a short time, as agent of the government. the amendment inserting the first proviso to section 43b was brought about by the finance act, 1987, inserted with effect from april 1, 1988, is .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)181CTR(Guj)222
..... deal with the finding of the tribunal in paras 20 and 21 of its order that, in view of section 4 of the bombay electricity duty act, 1958, the assessee was not liable to pay electricity duty to the state government being only a licensee, and that section 43b was not applicable on the ground that the amount of duty ..... the use of such property in any manner shall be deemed to have been withdrawn.'9.1. the record also indicates that the assessee-electricity company had disconnected electricity supply of these debtors. under section 24 of the indian electricity act, 1910, it has been provided that, 'where any person neglects to pay any charge for energy or any sum, other than ..... be applicable to the assessee's case on the ground that the electricity duty recovered by it did not belong to it, but it was retained for a short-time, as an agent of the government. the amendment inserting the first proviso to section 43b was brought about by the finance act, 1987, inserted w.e.f. 1st april, 1988, is .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]116CompCas248(Guj)
..... and the units or any other instrument issued by any collective investment scheme to the investors in such scheme (see statement of objects and reasons of the scr act and the amendment act).17.4 the term 'note' is relatively broad to encompass instruments having different characteristics depending on whether issued in a consumer context as a commercial paper or ..... one in such a way as to incorporate itself, or a part of itself, into the earlier, then the earlier act must thereafter be read and construed in such a way that there is no need to refer to the amending act at all. (q) the decision of the supreme court in mahindra & mahindra ltd. v. union of india : ..... the matter for further hearing of the motion to enable service of the material to be effected on the trustee. (c) the decision of the supreme court in rajahmundry electric supply corporation ltd. v. a. mageshwara rao, reported in : [1955]2scr1066 was cited for the proposition that validity of a provision must be judged on the facts .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj118; (2003)2GLR1500
..... of recording consumption under a defective meter. hence, condition no. 34 does not come into conflict either with the indian electricity (supply) act or section 26(6) of the indian electricity act as submitted by the learned counsel appearing for the petitioner herein. taking all these aspects into consideration, we are of the ..... that period, i.e. when the previous installation checking was done, everything was found to be in order. he further submitted that in view of the amended condition no, 34, since such installation checking has not resulted into supplementary bill, unfortunately, no such benefit is available to the petitioner, and, therefore, ..... unconstitutional. he further submitted that even if nothing objectionable is found during earlier inspection and, therefore, no supplementary bill is issued, as per the amended condition no. 34 unless previous installation checking has resulted into supplementary bill, the aforesaid period will be taken into account. it is submitted that, in .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)177CTR(Guj)176
..... at all, there cannot be a tax, even though in book-keeping, an entry is made about a hypothetical income, which does not materialise. 'in godhra electricity co. ltd. (supra) the apex court, thereafter, added that this principle is applicable whether the accounts are maintained on cash system or under the mercantile system. ..... is regularly employed by the assessee. in other words, if the assessee is maintaining 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 ..... 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 : [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 : 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 : [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 : [2002(93)FLR1050]; (2002)2GLR1379
..... retrenchment in the light of the excepted category indicated by clause (bb) inserted in section 2(oo) by the amending act of 1984. it has to be kept in view that respondent-workman's termination was prior to 1984 amendment to section 25-f. hence, it was squarely governed by the ratio of decision of this court in case of ..... -workman was in the year 1982, and therefore, naturally, this amended portion (bb) in section 2(oo) cannot be made applicable to the facts of the present case. this aspect has been examined by the division bench of this court in reported decision in case of bharat heavy electricals ltd., baroda v. r.v. krishna rao, reported in 1990 ..... petitioner-workman but said termination is prior to 1984, and therefore, provision of section 2(oo)(bb) of the act is not applicable at all. mr. vasavada, learned advocate has relied on one decision of this court reported in case of bharat heavy electricals ltd., baroda v. r.v. krishna rao, reported in 1990 (1) llj 87. therefore, mr. vasavada .....
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