Court : Gujarat
Reported in : 1981(8)ELT18(Guj); (1980)2GLR121
..... of excise leviable thereon as is equivalent to the duty of excise or the additional duty under section 2a of the indian tariff act aforesaid, calculated at the rate of 10 per cent ad valorem on such electric motors or motors or stators, as the case may be.' 6. the argument which mr. vakil has raised is that this ..... up of manufacturing costs and manufacturing profits could not be inflated by adding to it the excise duty payable thereon at the time of removal from the factory gate. the amended section 4 defines 'value' inter alia in the following terms :- 'value in relation to any excisable goods does not include the amount of the duty of excise, ..... filing the present petition. the question which has been raised for our consideration relates to the interpretation of section 4 as it has been after amendment and section 4 as it was before its amendment and the exemption notification. therefore, we do not think it wise and expedient to dismiss this petition in limine on this ground after the .....
Tag this Judgment!Court : Gujarat
Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825
..... 1st october 1975 by a 'notification issued on' 8th august 1975. according to mr. bhatt, these facts-show that the material section of the amending act section 2- which amended section 4-was enacted before the second 'emergency was proclaimed. we are not expressing any opinion on this aspect because the petitioners did not have a ..... agreement with the principle laid down in that decision. it supports the view which we have taken. so far as holding of shares was concerned only bajaj electricals ltd., bombay, held shares of the assessee company. the remaining four customer companies did not hold any shares of the assessee company. in other words, they ..... . there were only five share holders of the petitioners company. they were:(1) bajaj electricals ltd. bombay.(2) crompton parkinson ltd. london.(3) n. v. philips, rnlhoven (holland).(4) general electricals co. london.(5) mazda lamp co. ltd. liecester, england.bajaj electricals ltd. bombay, held 1,80,000 shares of m/s. hind lamps ltd. the .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1381
..... also rejected the submission that fuel cost adjustment is not contemplated by either sub-section (3) or sub-section (4) of section 23 of the indian electricity act. the bench also referred to the submission of the petitioners' advocate that fluctuation of the fuel cost adjustment from month to month would violate the proviso in clause ..... of commencement of supply.and as from the said date, the licensee shall comply with the provisions of the said schedule accordingly, and any provisions of the indian electricity act, 1910 (ix of 1910), and the licence granted to him thereunder and of any other law, agreement or instrument applicable to the licensee shall, in relation ..... can be enhanced unilaterally by the licensee by virture of the amendment, in accordance with the provisions of schedule vi which have to be read with the licence, and that such unilateral power of the licence is unfettered by any provision of the electricity act or licence granted thereunder.12. in view of this settled law .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)ILLJ21Guj
..... 1992 and 2590 of 1993. it seems that after the judgment of the industrial tribunal on july 15, 1988, the gujarat electricity board, over and above challenging the said judgment and award, also amended the statutory regulations laying down that all officers in the class i service, including accounts officers, shall retire at the age of ..... in agreement with the view of the learned single judge to the effect that even though the accounts officer may not be exercising managerial functions, he is certainly acting in a supervisory capacity.10. reference was made before thelearned single judge about the categories ofemployees serving as 'assistant secretary',who were held to be 'workmen' ..... challenge to regulation 72 of the service regulations framed by the board is concerned, it is a part of statutory regulation framed by the board under the (electricity supply) act, 1948. whether an officer in class i service should be superannuated on attaining the age of 58 years or 60 years, can be said to be .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj404; (2002)2GLR1480; (2002)2GLR569
..... 1-5-2000 to 31-12-2001. in the said notice, it is also stated that the said notice is issued under section 24(1) of the electricity act, 1910 ('the act' for short) and the plaintiff was asked to pay up the said amount within ten days from the date of issuance of the notice failing which on ..... schedule, the defendants shall reserve their right to recover the delayed payments charges and also to disconnect the power supply as per the provision under section 24 of the electricity act, 1910. 4.3 on receipt of the letter dated july 20, 2000 addressed by the defendants to the plaintiff, the plaintiff immediately on the same day addressed ..... siliguri municipality's case (supra), the supreme court has said that grant of stay against recovery of graduated consolidated rate on annual value of holdings in terms of amended provisions of municipal act is not proper. (b) in the case of assistant collector of central excise's case (supra), the supreme court has deprecated the practice of granting interim .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)3GLR2204
..... . 20.01.2005. for this purpose, reliance has been placed on the provisions of the electricity act, 2003 (the electricity act), the gujarat electricity industry (reorganisation and regulation) act, 2003 (reorganisation act) and the transfer scheme framed under the reorganization act with special reference to gr no.geb-1004-7318-k issued by government of gujarat on 31 ..... hereinafter.2. all these applications have been filed by different companies seeking substitution of the name of the respective applicant-company in place of gujarat electricity board in the captioned special civil applications and letters patent appeals arising from respective special civil applications. the applicants herein are seeking substitution in place ..... devoid of merits and is rejected.15. the prayer for substitution is, accordingly, allowed. the applicants are directed to amend the cause-title of the respective letters patent appeals. rule made absolute.16. registry to place a copy of this order in connected matters. .....
Tag this Judgment!Court : Gujarat
Reported in : (1997)2GLR1534; (1998)IIILLJ24Guj
..... and (2) also could be straightway invoked. there is no dispute that the words 'chapter v-b' were added in sub-clause (1) of section 33-c by the amendment act 32 of 1976. the controversy in the present case relates to the period of 1992 onwards. therefore, chapter v-b matters come within the purview of section 33-c(1 ..... has contended that as a result of serious crisis in the textile industry, the respondent company was required to close down the factory and also due to disconnection of electric supply from february 2, 1992. no doubt, it is also pleaded that the management despite crisis and financial crunch is trying to find out solution in order to ..... is a textile undertaking employing around 2,500 workmen. the respondent no. 1 company had first put a notice on february 2, 1991 declaring that due to disconnection of electric supply, the mill company would not be in a position to give further employment to its workmen. thereafter, by its notice dated february 5, 1991 had declared that it .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2001Guj71; (2000)3GLR1997
..... light on the controversy raised in this petition. it is also stated that the state government has granted the environmental clearance certificate to, the gujarat electricity board for the thermal power station at dhuwaran in anand district.discussion5. at the hearing of this petition, the learned counsel for the petitioner ..... the said notifications are not accepted as the correct interpretation. the petition also challenges the environmental clearance given by the state government to the gujarat electricity board, dhuvaran, thermal power project, anand on the ground that the public hearing proceedings were ab initio void. the petitioner also prays for certain ..... by the aforesaid statutory provisions in the act and the rules, the central government in the ministry of environment and forests issued notification dated 27-1-1994. the said notification was thereafter amended by notification dated 10-4-1997 (annexure 'b'). as per the amended notification, the following procedure is prescribed :-- .....
Tag this Judgment!Court : Gujarat
Reported in : 2004(176)ELT64(Guj); (2006)1GLR436
..... in the case of state of u.p. v. bridge & room company (india) ltd., reported in : air1996sc3515 and in the case of kerala state electricity board v. kurien e. kalathil, reported in : air2000sc2573 which are relied upon by the respondents.11.6 respondents have relied on a decision in the case ..... the state government and the financial institutions controlled and belonging to the government of india on the security and undertaking of the state government, that the amendments introduced to the memorandum of association in the year 1994 introducing articles 5-a and 5-b, entrusts the appellant- company with important public duties obligating ..... were discharged by the department of the government viz., ministry of petroleum and thereafter they were transferred by floating wholly owned government company under the indian companies act, 1956. it also cannot be disputed that the entire working capital of the respondent corporation is being provided by the central government. thus, the respondent .....
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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