Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... imposes user tax. in jiyajeerao cotton mills ltd. v. state of madhya pradesh : air1963sc414 , the supreme court was concerned with the question about tax on consumption of electricity. such tax would squarely fall under entry 53 of the state list and it was upheld as such. the said decision is of no assistance to the petitioners. similarly, ..... case. in this connection, reliance was placed on the case in jiyajeerao cotton mills ltd. v. state of madhya pradesh : air1963sc414 . he submitted that after manufacture of electricity when tax is levied at the stage of its user or consumption, it would be user tax, permissible under entry 53 of the state list. it was submitted that ..... in para 11 of the report (at pages 246-247 of stc), while considering the question whether supply of various preparations by each club to its members involved a transaction of sale within the meaning of the sale of goods act, 1930, that the state legislature being competent to legislate only under entry 54, list ii of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR136
..... the said judgment it becomes clear that the rights of the tenant were recognized and protected by the provisions of the bombay tenancy and agricultural lands act, 1948 itself and not by notification and therefore the said valuable rights which conferred statutory status to individuals could not have been taken away retrospectively by the ..... adding explanation to the rule. in the facts of the present case no right of remission has been conferred by the provisions of the bombay electricity duty act unless it is granted by the government by issuing notification and the notification dated 1-4-1976 which has rescinded the earlier notification dated 1 ..... the aforesaid government notification dt. 1-1-1969. the collector of electricity duty, ahmedabad addressed a letter no. cinema/general/280 dated 2-4-1976 to the surat electricity co. ltd. which is the licensee, authorised to supply electricity in the area of supply, where cinemas in question are situated, intimating that the benefit of remission .....
Tag this Judgment!Court : Gujarat
Reported in : (1991)2GLR1354; (1992)IILLJ486Guj
..... the local authority, as the case may be, may specify in this behalf, (ii) in a factory, the owner or occupier of the factory under the factories act, 1948, the person so named, so far as workmen is concerned, section 2(i) defines the said term to mean any person employed in or in connection with the ..... attention to another decision of this court in special civil application no. 2119 of 1988 decided on december 15, 1990 (reported in 1991 (1) glr 577, gujarat electricity board v. hind mazdoor sabha) whereby the division bench confirmed under art. 227, the decision rendered by the industrial tribunal taking the view that the workmen engaged by ..... (c) defines 'contractor' to mean a person who undertakes to produce a given result for the establishment, other than a mere supply of goods or article of manufacture to such establishment, though contract labour or who supplies contract labour for any work of the establishment and includes a sub-contractor. as per section 2(e), the term 'establishment' .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)107CTR(Guj)340; [1993]200ITR281(Guj)
..... was a case concerning a sister concern of the present assessee. that sister concern also made payment for contribution for a new power line so that electric supply could be obtained without interruption. the amount paid by the assessee in that case as its share for cable line charges recovered by the geb was ..... as revenue but the better practice is to regard them as capital; others are subject to special restrictions and treatment in accordance with the provisions of the companies act, 1948. (2) revenue reserves. - these are normally regarded as available for distribution through the profit and loss account, but are themselves divided into two classes ..... of the undertaking, the development rebate originally allowed shall be deemed to have been wrongly allowed, and the assessing officer may, notwithstanding anything contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1002; (1995)ILLJ801Guj
..... consider the decision rendered by the supreme court in the case of sanjit roy : (1983)illj220sc . in that case, that court considered whether the minimum wages act, 1948 is applicable to the workmen employed in the famine relief works. for deciding the said question, the court mainly relied upon art. 23 of the constitution of ..... of technical experts. it stores articles for such works and maintain plants and machineries for which depreciation wear and tear and running charges are charged. in supplying pipes to the farmers it charges them the cost incurred in transportation and storage. all these establish that the activities of the petitioner are systematic.' the ..... pronouncements have to be referred to for finding the law. the court thereafter referred to various decisions including the decision in the case of bangalore water supply (supra) and observed that the main functions of the irrigation department when subjected to the dominant nature test clearly come within the ambit of industry. in .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]84CompCas230(Guj)
..... share of the subsidiary company can be assumed to have a community of interest. in that case by a proposed scheme of arrangement under section 206 of the companies act, 1948, all the 15 million issued and fully paid ordinary shares of 10 p. each of a company were to be cancelled and new ordinary shares of the same amount ..... it is also pointed out that though the labour cost in the textile division at bombay is higher compared with the labour cost in gujarat, other costs such as electricity are higher in gujarat and the following comparative table of power cost per energy unit purchased at mafatlal fine's bombay unit and mil's unit at ahmedabad and nadiad ..... of future earnings'. moreover, williams j. has observed in martin's cmf that 'the extent of the net profits made in the years concerned is only imported as supplying a guide to the probable future prospects of the business'.' 264. the report has thereafter considered the projected working results of mf for five years ending on march 31, .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]95CompCas663(Guj)
..... laws when enacted have also a distinct from. it may be by an act of parliament or the state legislature, the rule or statutory order of bye-law, the regulations having the force of law. 177. reference may be made to state of rajasthan v. bundi electric supply co. ltd. ; and [1980] mlj 617 (sic). in that way ..... power according to the provisions of the act. prescribing a higher rate for consumption of excess quota on introduction of rationing, was considered to be part of the existing power. power to impose rationing was an executive policy decision of law to distribute existing supply equitably and prescribing price of supply of electric supply. it was a case of recovery ..... ration the supply of electricity. the action of the board in fixing higher rates for consumption of excess of ration quota consumed by a consumer was challenged. the supreme court was called upon to decide the issue in the context of the contention that the board had no power under section 49 of the act of 1948 either to .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)1GLR547
..... asking the hutment dwellers to remove the construction made by them illegally and to remove the obstructions, they went on increasing the strength and took illegal electric connection, water supply, drainage connection etc. without permission of either the housing board or the baroda municipal corporation. 62. in reply to the affidavit filed by the ..... and the continuous improvement of living conditions.' 15. the universal declaration of human rights as adopted by general assembly of the united nations on 10-12-1948 enunciate right to housing as a basic right under article 25. it is pointed out that india has ratified such declaration. 16. on behalf of the ..... re-development area, provisions of housing accommodation for the poor class land acquisition, levy of betterment charges. 102. if the provisions contained in these two acts are properly enforced by the law enforcing agencies, there should be no difficulty in providing alternative accommodation. 103. it is required to be noted that when .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)3GLR2505
..... amenities and facilities such as parks, gardens, playgrounds. 13. promotion of cultural, educational and aesthetic aspects. 14. burials and burial grounds; cremations, cremation grounds and electric crematoriums. 15. cattle pounds; prevention of cruelty to animals. 16. vital statistics including registration of births and deaths. 17. public amenities including street lighting, parking ..... the tax rules; but that in our opinion would not conclude the matter, for if the government had the power to make amendments under act 1 of 1948, the amendments in the rules could be justified under that power in spite of the wrong words used in the opening part of the ..... including town planning. 2. regulation of land-use and construction of buildings. 3. planning for economic and social development. 4. roads and bridges. 5. water supply for domestic, industrial and commercial purposes. 6. public health, sanitation conservancy and solid waste management. 7. fire services. 8. urban forestry, protection of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR2840
..... as roads, highways, parkways, railways, waterways, canals and airport, including their extension and development; (e) proposals for water supply, drainage, sewage disposal, other public utility amenities and services including supply of electricity and gas; (f) reservation of land for community facilities and services; (g) proposals for designation of sites for service ..... out with the case that they had no opportunity to challenge the constitutional validity of the provisions contained in the old town planning act, development act, regulations and development regulations. notice was issued to the petitioners in the aforesaid petition as to why they should not be directed to ..... begia v. m.p. state, air 1954 sc 465, as under :'(6) under powers conferred by section 3 the central government promulgated on 10th september, 1948 cotton textiles (control of movement) order, 1943. section 2 of this order defines the expressions 'apparel', 'carrier', 'hosiery', 'cloth' and 'textile commissioner'. .....
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