Court : Gujarat
Reported in : AIR1962Guj128; (1962)0GLR269
..... 9 q. b. 99 as an authority binding the english courts upto and including the court of appeal (vide maine and new brunswick electrical power co. v. hart, 1939 a. c. 631). of course the judicial committee of the privy council did not state that the ..... as a correct principle that a successor court is bound by the precedent of a predecessor court of equal rank. this supplies a good point for distinguishing a concurrent court from a co-ordinate court, but it does not answer the question whether the ..... on the definition of 'law' jn section 2(d) which referred only to statute law and which was in the following terms:'2. definitions : in this act, unless the context otherwise requires- * * * * * (d) 'law' includes any enactment, ordinance, regulation, order, bye-law, rule, scheme, ..... states. in the principal judgment of the court, no reference is made to clauses 3 and 5 of ordinance ii of 1948 which were relevant for the purpose of considering the question in hand. in the judgment of kaul, c. j., reference .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj50; (1963)0GLR326
..... to the third respondent-society for the construction of residential bungalows for its ten additional members so as to make the provisions of the land acquisition (bombay amendment) act, 1948, applicable to such acquisition. it is, therefore, in our opinion, premature to say that the acquisition is mala fide or is calculated only to benefit ten ..... be necessary or expedient so to do in the interests ofthe public safety, the defence of the realm or the efficientprosecution of the war, or for maintaining supplies and services essential to the life of the community, may takepossession of any land, and may give such directions asappear to the competent authority to be necessary ..... of atkin l.j., as he then was fn rex v. electricity commissioners, (1924) l kb 171, it runs as follows:--'whenever any body of persons having legal authority to determine questions affecting the rights of subjects, and having the duty to act judicially act in excess of their legal authority they are subject to the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1967Guj172; (1967)0GLR686
..... was issued a licence on 17th october 1922 by the government under the indian electricity act, 1910, hereinafter referred top as 'the electricity act', to lady sulochana chinubhai. the present company is the successor of the said licensee. it appears that after the electricity (supply) act, 1948, hereinafter referred to as 'the supply act', had come into force, rating committee was constituted at the request of the company on 19th ..... january 1950 under s. 57(2) of the supply act. the rating committee had submitted its report on 5th november, 1951 at ex.42 and .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)14GLR384
..... power now the classic definition of what is a quasi-judicial power is to be found in the famous words of atkin l. j., in rex v. electricity commissioners, ex parte london electricity joint committee co. (1924) 1 k.b. 171, where the learned lord justice said, describing the extent of the certiorari jurisdiction of the king's ..... districts. we do not see any reason why, if an order of externment suffers from a lacuna, the court should be over anxious to sustain the order by supplying the lacuna. the safety of the citizen in cases of externment depend only on procedural safeguards and if any procedural safeguard has not been complied with, the order ..... bench:wherever any body of persons having legal authority to determine questions affecting the rights of subjects, and having the duty to act judicially, act in excess of their .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1978Guj162; [1978]112ITR652(Guj)
..... inramswaroop das v. state of bihar, 42 itr 770 : (air 1961 sc 1147) where the court was concerned with section 13 of the bihar agricultural income-tax act, 1948, which is broadly analogous to section 161(1). the decision of the bombay high court in govindrao narayanrao ghorpade v.c.i.t. (1963) 48 itr54which was rendered ..... doctrine of relation back which was retrospective in effect which was considered by the supreme court in the context of provisions of company law incommissioner of income-tax v. mysore electrical industries ltd., (1971) 80 itr 566 : (1971 tax lr 747) (sc) and followed by this high court in subsequent cases, cannot apply to the case before ..... this, s. 166, which expressly reserves such right in favour of the revenue opens with the words. "nothing in the foregoing sections in this chapter" (underlining supplied) and goes on to say "shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the .....
Tag this Judgment!Court : Gujarat
Reported in : [1980]126ITR1(Guj)
..... had already incurred debts and liabilities for development expenses such as opening out roads, laying out drains and sanitary arrangements, providing electricity and providing for a school. it seems to us that in the case of a concern carrying on the business of ..... [1962]46itr135(sc) and doughty's case [1927] ac 327 that no part of the slump price is taxable.' (emphasis* supplied). 27. it must be pointed out that the supreme court was dealing with the provisions of law as they stood before capital gains ..... the value of rupees ninety lakhs. the firm was dissolved and its business was discontinued with effect from february 1, 1948. in determining the capital gains on the sale of its assets it was common ground that the full value of ..... was also stated that the reason for initiating the proceedings for the acquisition of the aforesaid properties in terms of the act had been recorded by the competent authority and, therefore, in pursuance of section 269d, the competent authority was initiating the .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1488
..... the old law, these rights must be held to continue in force even after the new statute or regulation comes into force (see : jindas oil mill v. godhra electricity co. a.i.r. 1969 s.c. 1228). the court is in the context of this situation where repeal is followed by fresh legislation on the same subject ..... , are: (1) absence of any provision for the consequence of non-compliance of the legislative mandate, and (2). serious general inconvenience and prejudice resulting from invalidating the act of the government for such non-compliance. the supreme court, speaking through jaswant singh j., in atlas cycle's case (supra), referred to the different categories of provisions ..... which have a bearing on the questions raised in this group of petitions.11. the bombay primary education act, 1947 (hereinafter referred to as 'the 1947 act') had been placed on the statute book with effect from january 29, 1948, and was adopted and modified by the stale of gujarat by the gujarat adoption of laws (state and .....
Tag this Judgment!Court : Gujarat
Reported in : [1985]151ITR389(Guj)
..... h. nizam's religious endowment trust v. ito : [1981]131itr239(ap) , the decision by the punjab and haryana high court in cit v. ambala electric supply co. ltd. , decisions of the madras high court in triplicane urban co-operative society ltd. v. cit : [1980]126itr125(mad) and rayon traders ..... the assessee was entitled to claim the 2 per cent. interest under s. 18a(5) of the indian i.t. act, 1922, up to march 30, 1948, only, that being the date of the first assessment, or up to january 25, 1954, that being the date ..... , but the court felt, on a closer examination of the matter, that, when the ito made the order on march 30, 1948, interest ceased to run and, therefore, when the legislature used the expression 'date of assessment', it was considering the factual date ..... advance tax under s. 18a of the indian i.t. act, 1922. the total tax determined by the ito in that case for the assessment year 1947-48, at the assessment made on march 30, 1948, was much in excess of the advance tax paid. as .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)2GLR767
..... v. sangumner akola taluka bidi kamdar union and ors. : (1962)iillj736sc , the validity of the notification issued under section 3(3)(iv) of the minimum wages act, 1948 fixing the minimum wages for bidi workers was, inter alia, challenged as violative of article 14 of the constitution. rejecting this contention, the court held that by entrusting ..... without his being given an opportunity of being heard and of making representations on his own behalf....37. the supreme court, after referring to the decision in rex v. electricity commissioners (1924) 1 k.b. 171 and to its earlier decisions in associated, cement companies lid v. p.o. sharma : (1965)illj433sc and state of orissa ..... them. the petitioners submitted their replies to the show cause notices contending that there was no strike since they merely, enjoyed the recess. they requested for supply of the copy of the order of the labour court in gujarati since they did not understand english. respondent-mill-company, however, put up a notice on .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1989Guj81; (1988)1GLR209
..... for the purpose of that act as well as the relevant land acquisition act. here, it should be mentioned that before the act came into force, there were other acts in force called 'the bombay housing board act, 1948' and 'saurashtra housing board act, 1954'. both these acts having been repealed and replaced by the act. as a consequence the boards ..... the deputy secretary to the government of gujarat in public works department wrote to deputy secretary, government of india, in the ministry of works, housing and supply department a letter in connection with these 396 flats. therein, he first referred to the diversion of 300 flats for housing accommodation and had then stated that ..... -4-60. several years thereafter i.e. on 18-3-1969, the joint secretary to the government of india, in the ministry of work housing and supply wrote to secretary, labour and social welfare department government of bombay agreeing to the diversion of all the 300 tenements which were constructed so far, for housing .....
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