Court : Gujarat
Reported in : AIR2009Guj130
..... on behalf of the petitioner that notification dated 23-9-2003 bringing works of pipelines within the definition of 'work contract' under section 2(1)(k) of the arbitration tribunal act, 1992 shall not effect works contract executed prior to dated 23-9-2003 and/or for which work order/contract is executed prior to 23-9-2003, the provisions of arbitration tribunal act, 1992 would not be applicable, cannot be accepted and has no substance.now so far as the decisions relied upon by ..... government of gujarat in exercise of powers conferred by clause (k) of sub-section (1) of section 2 of the gujarat public works contracts disputes arbitration tribunal act, 1992 (hereinafter referred to as 'arbitration tribunal act, 1992') specifying the work of all types of pipelines of the state government or as the case may be, of the public undertaking for the purpose of the gujarat public works contracts disputes arbitration tribunal act, 1992, alleged dispute between the petitioner and respondent is required to be ..... be, of the public undertaking, as the state government may, by notification in the official gazette specify and includes -- (i) a contract made for the supply of goods relating to the execution of any of such works (ii) a contract made by the central stores purchase organization of the state government for purchase or sale of goods.thus, under section 2(1)(k) of the arbitration tribunal act, 1992 vide notification in the official gazette the state government may specify work also. .....
Tag this Judgment!Court : Gujarat
Reported in : (1998)2GLR1341
..... a contention has been raised there that in view of the principle underlying section 28 of the indian limitation act, 1908 corresponding to section 27 of the act, 1963 which principle is not confined to suits and applications for which limitation is prescribed under that act but is of general application, the plaintiffs' right to the suit properties must be held to have been extinguished. ..... so in view of article 1 of the second schedule and in view of section 104(1) of the act, 1920, the plaintiffs as tenants could not have sued for possession of the suit properties after june 1, 1954. ..... the only question which arises for consideration of this court is whether the provisions of section 27 of the limitation act, 1963 can be made applicable to the proceedings which have been initiated by the corporation for the eviction of the petitioners from the suit land. ..... section 5 of the act, 1972 provides that if after considering the cause, if any, shown by any person in pursuance of a notice under section 4 and any evidence he may produce in support of the same and after giving him a reasonable opportunity of being heard, by himself, or by advocate, attorney or pleader, the competent officer is satisfied that any of the reasons specified in sub-section (1) of section 4 exists, the competent officer may make an order of eviction, for reasons to be recorded therein, directing that the public premises .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2004Guj164
..... either under section 21(4) or 21(5) of the act, the high court, after calling upon the parties specified in sub-section (6) of section 21 of the act, may make any of the following orders, namely'(a) direct that the proceeding be filed, or dismiss the complaint, as the case may be;(b) reprimand the member;(c) remove him from membership of the institute either permanently or for such period as the high court thinks fit;(d) refer the case to the council for further inquiry ..... section 15 of the act lays down the functions of the council and under sub-section (2) of section 15 of the act in particular without prejudice to the generality of the foregoing power under sub-section (1) -- the duties of the council shall include various items ..... ambiguous, vague or confused, it will have the value and effect of shifting of the onus of proving to the contrary on the party making admission, with the result that it casts an imperative duty on such party to explain the admission, in the absence of a satisfactory explanation it is presumed to be true. ..... a brief resume of the relevant provisions of the act and the regulations framed thereunder.13.1 the chartered accountants act, 1949 (the act) has been brought on statute book with the object of developing and establishing a system in which the accountants will, in autonomous association of themselves, largely assume responsibilities involved in the discharge of their public duties by securing maintenance of the requisite standards of professional .....
Tag this Judgment!Court : Gujarat
Reported in : 1991(55)ELT467(Guj)
..... (iii) of this proviso, the price or the maximum price, as the case may be, so fixed, shall in relation to the goods so sold, deemed to be the normal price thereof; (iii) xx xx xx (b) xx xx xx (2) xx xx xx (3) xx xx xx (4) for the purposes of this section, - (a) 'assessee' means the person who is liable to pay the duty of excise under this act and includes his agent; (b) xx xx xx (c) xx xx xx (d) 'value', in relation to say excisable goods, (i) where the goods are delivered at the time of removal in a packed condition, includes the cost of such ..... in that case the court has held that when there is a repeal of a statute accompanied by re-enactment of a law on the same subject, the provision of the new enactment would have to be looked into not for the purpose of ascertaining whether the consequences envisaged by section 6 of the general clauses act ensued or not - section 6 would indeed be attracted unless the new legislation manifests a contrary intention - but only for the purpose of determining whether the provisions in the new statute indicate a different ..... sub-section (5) of section 37 of the act also provides for making rules for for imposing penalty as stated in the said sub-section. ..... 126 of 1953 for recovery of the said cess. ..... thereafter, on 15th april, 1953, the union of india filed civil suit no. ..... 1953 supreme court 79. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj23; (1973)GLR328
..... under section 7 of the general clauses act, in the absence of any specific words, stating that such an act would be revived the result would be that the act which was repealed by section 31 of the act cannot revive even when section 31 itself was repealed. ..... in my opinion, therefore, even though the hindu women's rights to property act, 1937 has been repealed by section 31 of the act, the plaintiff in the instant case would be entitled to claim partition and obtain physical possession of her share ..... but there is nothing in the said act showing that the act which was specifically repealed by section 31 was to be revived. ..... this act was repealed by section 31 of the hindu succession act, 1956 ..... if the plaintiff was alive then, she would be entitled to a share therein but she herself cannot claim any partition of the joint family property in view of the fact that the hindu women's rights to property act, 1937 was repealed by section 31 of the hindu succession act, 1956.7. ..... , wherein it was observed that:-'it is not possible to uphold the contention of the appellant that as the explanation to section 6 defines the interest of the coparcener to be the share that the father would have got on a partition it amounts to an express saving of that rule of partition for the obvious reason that, it does not enjoin actual partition and does not enable the mother to reduce her share into possession. ..... that whatever share she got in the property would be a mere life interest in the estate was not changed. .....
Tag this Judgment!Court : Gujarat
Reported in : I(2008)BC268; 2007CriLJ2182
..... keeping in view the large number of complaints pending in various courts, a working group was constituted to review section 138 of the act and for making recommendations as to what changes were needed to effectively achieve the purpose of that section, and after considering the recommendations and other representations, and in consultation with the reserve bank of india and other legal experts, it was decided to bring out ..... consideration of the contentions of the parties, observed that there was a prima facie case for proceeding with the summons triable case under section 138 of the negotiable instruments act, 1881 and since there was no reason to drop the proceedings, the application was ..... of the code that, where an accused person was convicted and he was still serving his sentence on the date when the new code came into force, section 428 would apply and he would be entitled to claim that the period of detention undergone by him during the investigation, inquiry or trial of the case should be set off ..... of facts and relevant legal propositions, it would clearly appear that, even as the legal position regarding the cause of action arising from the dishonour of cheque for the second time was not clear and settled and the petitioner had not raised the issue of limitation at the initial stage, the court would have been perfectly ..... retrospectively where the result would be to create new disabilities or obligations or to impose new duties in respect of transactions already accomplished. .....
Tag this Judgment!Court : Gujarat
Reported in : [1981]130ITR326(Guj)
..... case, the tribunal was justified in law in holding that on the death of the deceased, shrimati, kevalbai tribhovandas shah, the 1/2 share of the hindu undivided family property had passed under the appropriate provisions of the estate duty act, 1953 ?' 2. ..... become the absolute owner of the share which she inherited from her husband, would be competent to dispose it of, it being an incident of full ownership, and, therefore, her interest would be deemed to be property passing on her death under section 6 of the estate duty act.' 13. ..... the learned advocate for the accountable person, therefore, attempted to persuade us that without any level fiction being incorporated in the estate duty act or for that matter under the hindu succession act, it cannot be said that the right or share which hindu widow has in the joint family properties would be crystallised as on her death. ..... of the accountable person for the simple reason that though her interest under the hindu women's rights to property act, 1937, was a fluctuating interest in the sense that it would increase by the death in the family and would decrease by birth in the same, it, none the less, on the ripening into full ownership under section 14 of the hindu succession act, would crystallise on her demise which under section 15 of the hindu succession act being her interest in the .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]95ITR639(Guj)
..... (b) could not be invoked because the period of limitation of four years from the assessment years under consideration had expired and since there was a period of eight year even for invoking the provisions of section 147(a) of the act of 1961, the second respondent proposed to confine his action to the depreciation allowance granted to the petitioner-company during the assessment years 1962-63 to 1965-66, because those four years would be within the period of eight ..... (c) the aggregate of all allowance in respect of depreciation made under this clause and clause (via) or under any act repealed hereby, or under the indian income-tax act, 1886 (ii of 1886), shall, in no case, exceed the original cost to the assessee of the building, machinery, plant or furniture, as the case may be.' 4. ..... just as there was an obligation on the part of the petitioner-company to see to it that the factum of initial depreciation was disclosed by it, there was also a duty on the part of the income-tax officer concerned to see to that the aggregate of all allowances in respect of depreciation made under section 10(2) (vi) of the act of 1922 did not exceed the original cost to the petitioner-company. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]213ITR589(Guj)
..... by learned counsel for the revenue is that the tribunal has committed an error of law in holding that without service of notice under section 22(2) of the act, no person could be held liable to file the return of net wealth of a person residing outside india and that he cannot be made liable to pay penalty under section 18(1)(i). 8. ..... facts and in the circumstances of the case, the tribunal was right in law in holding that without service of notice as required under section 22(2) of the wealth-tax act, 1957, no person could be held liable to file return of net wealth of a person residing outside india 3. ..... assessment orders, the wealth-tax officer also passed orders for issuance of show-cause notices under section 18(1)(a) of the wealth-tax act, 1957 ('the act'), for the late submission of the returns. ..... , it can be said that the respondents having voluntarily filed the wealth-tax returns on behalf of the assessees, admitted their status as their agents, it was not necessary for the wealth-tax officer to give any further notice to them under section 22(2) before levying any penalty upon the assessees. 13. ..... the high court has held that as the assessee made the return without being called upon to submit a return by notice under section 22(2) and in that return he admitted the status as an agent of the non-resident, non-service of notice was of ..... contended that there was no deliberate or intentional default on their part, and therefore, the order of penalty was not legal and sustainable. 3. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR1068
..... (i) the rent must be payable by the month; (ii) there must be no dispute regarding the standard rent or permitted increases right upto the expiration of a period of one month from the date of the notice under section 12(2) of the act; (iii) the rent must be in arrears for a period of six months or more at the date of such notice; and (iv) the tenant must neglect to make payment of such arrears until the expiration of a period of one month after the date of such ..... thereafter, plaintiff filed three eviction petitions under section 10(2) and 14(1)(b) of the tamil nadu buildings (lease and rent control) act (xviii of 1960) mainly on three grounds namely (i) wilful default in payment of rent; (ii) for demolition and reconstruction of the premises and (iii) denial of the title of the landlord. ..... was shown as one of the opponents, and therefore, when he joined plaintiff as one of the opponents in that rent petition, it can safely be said that he half-heartedly accepted the plaintiff as his landlord and his such act of filing rent petition by defendant shows that he had only problem that as to whom he should pay the rent, because he has already come to know that plaintiff has purchased the suit property from the original ..... the persons who sold the suit property to plaintiff at the time of transferring the property, were legally duty-bound to give attornment notice under section 109 of the transfer of property act, 1852 (for short 't. p. .....
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