Court : Gujarat
..... included intangible assets like goodwill, tenancy rights, manpower and value of banking licence. on facts, we find that item wise earmarking was not possible. on facts, we find that the compensation (sale consideration) of rs 10.20 crore was not allocable item-wise as was the case in artex mfg. co. 1 25. for the aforestated reasons, we hold that on ..... ground that there was transfer of assets from the firm to the company. therefore, it can be assumed that this must have been treated as a transfer u/s.45(1) of the act. but, as held by the tribunal in the case of texspin (supra), capital gains can be brought to assessment only, if the full value of the consideration ..... contended that no capital gains had occurred when it had converted the firm into a joint stock company as in view of the provisions of chapter iv of the companies act, the act of declaring a firm as a company did not amount to transfer. it was contended that if the property is transferred from an individual to himself, then no .....
Tag this Judgment!Court : Gujarat
..... be heard on merit by applying law laid down in the case of dilip s dahanukar (supra) in the context of interpretation of section 357 of cr.p.c. about payment of compensation to victim in a case arising out of sections 138 and 139 of negotiable instrument act holding that criminal appeal under section 374 of cr.p.c. is a ..... 10 years for the offence punishable under section 306 of the indian penal code and rigorous imprisonment for one year for the offence punishable under section 4 of the dowry act and fine is also imposed for each of the offence. all the convicts have challenged the judgement and order of conviction and sentence, by way of preferring the aforesaid ..... these two criminal appeals, had considered the case of mahendra tadvi (supra) as well as the law laid down by hon'ble supreme court in the case of dilip s. dahanukar v/s. kotak mahindra co. ltd. and anr. reported in 2007(3) glh 244. the division bench, did not agree with the proposition laid down in the case of mahendra .....
Tag this Judgment!Court : Gujarat
..... of article 300a. state of kerala v. padmanabhan air 1985 sc 356. 36.12 copyright is a right to property and the same can be acquired only on payment of compensation. entertainment network (india) ltd. v. super cassette industries ltd. (2008) 13 scc 30. 36.13 the right to property under article 300a of the constitution of india ..... protection and without discrimination. 46. in nergesh meerza, the three-judge bench of this court while dealing with constitutional validity of regulation 46(i)(c) of air india employees service regulations (referred to as the a.i. regulations) held that certain conditions mentioned in the regulations may not be violative of article 14 on the ground of ..... that the parliament intended to destroy a right, privilege or benefit enjoyed by the petitioner under the unamended section 80-ib(9) of the act, without authority of a valid law. 36.17 in j. s. yadav (supra), the apex court had held that "vested right" is a right which can arise from a contract, statute or by .....
Tag this Judgment!Court : Gujarat
..... of article 300a. state of kerala v. padmanabhan air 1985 sc 356. 36.12 copyright is a right to property and the same can be acquired only on payment of compensation. entertainment network (india) ltd. v. super cassette industries ltd. (2008) 13 scc 30. 36.13 the right to property under article 300a of the constitution of india ..... protection and without discrimination. 46. in nergesh meerza, the three-judge bench of this court while dealing with constitutional validity of regulation 46(i)(c) of air india employees service regulations (referred to as the a.i. regulations) held that certain conditions mentioned in the regulations may not be violative of article 14 on the ground of ..... that the parliament intended to destroy a right, privilege or benefit enjoyed by the petitioner under the unamended section 80-ib(9) of the act, without authority of a valid law. 36.17 in j. s. yadav (supra), the apex court had held that "vested right" is a right which can arise from a contract, statute or by .....
Tag this Judgment!Court : Gujarat
..... in municipal service constituted under this section, or otherwise, of persons already working under any municipality, (b) providing for terminal benefits such as compensation, pension or gratuity or the like, to persons who elect not to be absorbed in any such service or who elect to retire, and ..... paragraphs 51 and 52, made the following observations: "51. now, in 1978 before the amending act was passed, thanks to the provisions of the principal act of 1961, the ex- municipal employees who had been allocated to the panchayat service as secretaries, officers and servants of gram and nagar ..... sanitation and health', 'communication', 'education and culture, 'social education', 'community development', 'agriculture and irrigation', 'animal husbandry, 'village and small scale industries', 'corporation', 'women's welfare', 'social welfare', 'relief', 'collection of statistics', 'trusts', 'forests', 'rural housing' and 'information'. in schedule iii, similarly, a number of subjects are enumerated .....
Tag this Judgment!Court : Gujarat
..... for specific purposes. the submission of the learned counsel of the petitioners that section 48-a of the act, in substance, has the effect of depriving the petitioners of their land either without compensation or with inadequate compensation has no legs to stand. the argument clearly betrays the ignorance of the provisions of sections 82 to ..... 16th july 2012. in such circumstances, the corporation has prayed that there being no merit in this petition, the same may be rejected. we have heard mr.s.h.sanjanwala, the learned senior advocate assisted by mr.dilip l.kanojia, the learned advocate appearing on behalf of the petitioners, mr.prashant g.desai, the learned ..... situated are heritage buildings with ancient monuments, and in such circumstances, if the town planning scheme is permitted to be implemented, then the rich heritage of people's composite culture would get destroyed. if large number of trees would get cut, then it will have a direct impact on large number of birds, such as, .....
Tag this Judgment!Court : Gujarat
..... .panchal has placed strong reliance on the following averments made in the affidavit-in- reply. "1. i submit that under the provisions of the gujarat town planing act, the state government under sec. 70 sanctions development plans. the development plans are sanctioned after considering the objections or suggestions at every stage. when the area development authority ..... enable people to enjoy a quality life which is the essence of the right to life guaranteed by article 21 as held by the apex court in hinchlal's case (supra), there would virtually be no constitutional option to convert the land under the lakes and ponds to any use that may alter their character ..... and 164 of town planning scheme no.25. 5. analysis : we have heard mr.amit m. panchal, the learned advocate appearing on behalf of the petitioner, mr.s.n. shelat, the learned senior advocate, assisted by mr.satyam chhaya, the learned advocate appearing on behalf of the ahmedabad municipal corporation, mr.mihir joshi, the learned .....
Tag this Judgment!Court : Gujarat
..... may deprive a person of his right to a property only when there exists a public purpose and a reasonable amount by way of compensation is offered for acquisition of his land. the act fulfills the aforementioned criteria. it, however, lays down the details procedures therefor. it is also of some significance to notice that the parliament ..... substitute the following, namely:- to mark such levels, boundaries and line by placing marks and cutting trenches, to measure the land likely to be needed, and. - gujarat act 20 of 1965, s.7 [w.e.f. 15.8.1965]. 5a. hearing of objections.-- [1] any person interested in any land which has been notified under section 4, sub-section ..... such declaration the appropriate government may acquire the land in a manner hereinafter appearing. state amendments .... .... gujarat in its application to the state of gujarat, in s.6, - (i). in sub-s.(1),- (a). the words or, as the case may be, the commissioner shall be deleted; (b). the words or, as the case may be, under .....
Tag this Judgment!Court : Gujarat
..... association are entitled to draw pension or not. 8. it is now well settled that pension is granted in lieu of long service rendered by an employee and is considered as a deferred portion of compensation for past service. it cannot be termed as a charity or a bounty nor is it a gratuitous payment solely dependent upon the whim or sweet ..... the university's pension fund. the employees who would superannuate from the scheme be paid pension at the rates admissible to other employees of the concerned university / college out of the pension fund.? 13. it will be profitable to even look into some of the provisions of the gujarat agricultural university act, 1969 and few provisions of the gujarat agricultural university employees pension rules. 13 .....
Tag this Judgment!Court : Gujarat
..... of fact is correct. the reason is that by wrongly deciding such a fact, the court or tribunal cannot give itself the jurisdiction. in anisminic limited v. foreign compensation commission, reported in (1969)2 ac 147, the house of lords has given a very broad connotation to the concept of 'jurisdictional error'. it has been laid ..... was right. we are further of the opinion that none of the contentions raised has any merit whatsoever." the supreme court in parry and co. limited v. commercial employees association, air 1952 sc 179, held : "no certiorari is available to quash a decision passed with jurisdiction by an inferior tribunal on the mere ground that such ..... within its original jurisdiction as distinguished from its appellate or other jurisdiction and it is in this sense that the expression 'original jurisdiction' is used in s.110, govt. of india act." orders in his 'commentary on the common law of england'(1911, page 1020) states as follows: "even among courts of record a distinction came .....
Tag this Judgment!