Court : Gujarat
Decided on : Mar-06-1973
Reported in : AIR1974Guj145; (1974)15GLR364
..... expression 'a licence to drive' not only means a regular licence to drive but also a learner's licence to drive. what is contemplated by sub-section (2) of section 3 of the act is also the concept of driving by receiving instruction to drive. rule 16 of the bombay motor vehicles rules, 1959, which has been framed to give ..... to indemnify the opponent no. 2 and to pay the aforesaid amount to the claimants. it has been contended by mr. vakil on behalf of the claimants that, under section 96 of the act, such contention is not open to opponent no. 3. mr. patel, appearing for opponent no. 3, has sought to controvert that contention. it is necessary, therefore ..... a learner. he has also contended that opponent no. 3, the insurer, has made a departure while under writing the risk under the policy. whereas section 96 of the motor vehicles act, 1939 requires an insurance company to underwrite the risk arising out of the accidents committed by persons who are 'duly licensed' by the aforesaid term in .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-28-1973
Reported in : [1975]100ITR297(Guj)
..... in our case was directly involved in gartside's case. 61. at this stage it would be proper to quite the two relevant section, namely, section 2(1)(b) and section 7(7) of the english act, i.e., the finance act of 1894. they are as under : '2. (1) property passing on the death of the deceased shall be deemed to ..... to be considered is whether any property of the deceased in the goodwill of the firm can be said to have passed on his death either under section 5 or under section 7 of the act in view of the stipulations contained in clause (10) of the partnership agreement. 28. before considering this question it is necessary to have some ..... he further contended that, on account of the dissolution of the firm resulting from the death of a partner, new rights come into existence as provided by section 46 of the partnership act in favour of his legal representative. according to shri pathak, therefore, extinguishment of the deceased partners and emergence of new rights in favour of his legal .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-08-1973
Reported in : [1974]97ITR393(Guj)
..... clause (d) does not take the case of the revenue any further with the result that there would be no transfer of property and without transfer of property section 2(xii) of the act is not attracted. 7. the result, therefore, is that we answer question no. 1 in favour of the assessee that, on the facts and in the ..... given some shares by the adjustment of the shares amongst the old partners, there is a transfer of property within the meaning of section 2(xxiv) of the gift-tax act. clause (d) of sub-section (xxiv) of section 2 on which reliance has been placed by mr. kaji postulates that a transaction should have been entered into between two persons with ..... diminished. consequently and to that extent, therefore, there was a transfer of property which would be included within the definition of the term 'gift' under section 2(xii) of the gift-tax act. in the submission of mr. kaji, therefore, the tribunal was in error in holding that there was no transfer of any existing movable property and what .....
Tag this Judgment!Court : Gujarat
Decided on : May-04-1973
Reported in : (1974)15GLR474
..... was however negatived by the full bench of the calcutta high court on the ground that the provisions of section 23 of act 23 of 1861 were at variance with the provisions of clause 36 and, therefore, they were not attracted and the case was governed by clause 36. this ..... patent, except so far as the same are at variance with the provisions of the said letter patent'. it was contended that by reason of these rules, section 23 of act 23 of 1861 regulated the procedure on difference of opinion between the two judges constituting the division bench and it excluded the applicability of clause 36. this contention ..... there was a difference of opinion amongst judges constituting a division court, it was liable to be resolved by following the procedure set out in clause 36 and section 23 of act 23 of 1861 had no application.4. now, before we proceed further with the narration of the history, we may conveniently at this stage examine the true .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-16-1973
Reported in : (1974)15GLR799
..... by the second respondent is contrary to the statutory provisions and hence the same is illegal, ultra vires and apparently bad. the petitioner also challenges section 6 of the act as ultra vires article 14 of the constitution on the ground that the district superintendent of police or deputy superintendent of police can arrest a person ..... the said offences are cognizable. mr. vidyarthi contended that, in that case, at the most in case where the police commissioner and other officers mentioned in section 6 of the act, 'do arrest parsons found in the gambling house, the offences would be cognizable but when the police officers in whose favour special warrant is granted under ..... other officers, and (2) such offences are non-cognizable when investigated by the persons in whose favour the special warrant is issued under section 6 of the act. such artificial construction of section 6 cannot be accepted. it is not necessary to give any reasons in detail for this view as the argument of this nature .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-09-1973
Reported in : AIR1975Guj1
..... tenant may lose his protection, it must be proved that he has ,ailed to perform the conditions of the tenancy which -are consistent with the provisions of the act. section 13(1) of the act contains provisions under which 'he landlord would be entitled to recover possession of any premises, as mentioned n sub-clauses (a) to (1). sub-clause (a ..... council has not decided anything on this point. what the privy council has decided is as under:'a further argument was based upon the provisions of section 108, sub-section (o), t. p. act, 1882, which provides that the lessee of property must not use the property for a purpose other than that for which it was leased. in their ..... tenancy had come into existence by the lessor accepting rent from the lessee, a lease from year to year would not come into existence as contemplated in section 106, t. p. act, merely because the purpose of the lease was manufacture of cotton chords. s 106 is subject to the contract to the contrary. if the parties intended .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-27-1973
Reported in : [1973]32STC385(Guj)
..... that the entry with which the kerala high court was concerned was also an entry similar to that with which the orissa high court was concerned in section 14 of the central sales tax act. it should also be noted that the kerala high court after considering the expression 'that is to say' as illustrating the general term, directed in the ..... room are essential amenities or conveniences which are normally provided in any good hotel in the modern days and would be included in the term 'plant' in section 10(5) of the income-tax act, 1922. the court held that sanitary fittings are included in the word 'plant' as the definition thereof clearly indicated that wides possible meaning should be given ..... to construe this entry as defining the term 'oil-seeds'. it should be noted that the entry with which the orissa high court was concerned was the entry under section 14 of the central sales tax act, 1956, where the entry is not in the same terms as we have got in entry 6 of part ii of schedule b to the .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-08-1973
Reported in : 1979(4)ELT380(Guj); (1974)GLR161
..... item 27. this is our view on the plain reading of the said sub-item (e) of item 27 in the light of the provisions of sub-section (i) of section 3 of the said act.11. a few decisions have been cited before us in this behalf. we now turn to them. in south bihar sugar mills v. union of india, air ..... . in the light of the view which we have expressed above, we are of the opinion that the petitioner is not liable to take out a license under section 6 of the said act for the purpose of carrying on its business activity of printing and lacquering plain extruded tubes of aluminium. the impugned notice issued by the respondent no. 1 to ..... are marketable commodities and that the consumers buy them.7. in order to examine the contention raised by mr. bhatt it is necessary to turn to section 3 of the said act which is a charging section. it provides for levy and collection of duties of excise on all excisable goods other than salt and on salt manufactured in, or imported by land .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-30-1973
Reported in : 1975CriLJ324; (1974)15GLR174
..... further that when witnesses are in attendance, no adjournment or postponement shall be granted, without examining them, except for special reasons to be recorded in writing.this section contains an explanation which is in the following terms:explanation: if sufficient evidence has been obtained to raise a suspicion that the accused may have committed an offence, ..... not. therefore, it follows that limitation of 15 days, which is contemplated by section 167 of the code, would not have any relevance to a case when, it falls under section 344 of the code. in a fit case when the court acts under section 344 of the code, the court may find it necessary to keep the accused ..... language shows that the provisions of this section apply only to those cases wherein the accused concerned could be 'forwarded' by the police to the nearest judicial magistrate, the kerala high court has, in support of this view relied upon an allahabad high court decision in empress v. ashraf ali (1884) ilr 6 all 129. in my .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-28-1973
Reported in : [1974]34STC13(Guj)
..... referred to us, therefore, is answered in the negative. 12. we will now come to the second question which has been referred to us. sub-section (7) of section 14 of the central sales tax act, 1956, refers to rayon and artificial silk fabrics and defines the said article. it adopts or incorporates the definition of the article as given in ..... was whether 5 yards pieces and 3 yards pieces of malmal and voil cloth fall within entry 15 of schedule a or entry 3(i) of schedule e section 5 of the act also came for interpretation of the court. while considering the said question, the court observed as follows : 'the question that falls for our determination is whether ..... which zalars, that is, borders are attached by stitching them to saris after the process of manufacture are art silk fabrics within the meaning of sub-section (7) of section 14 of the central sales tax act, 1956 (3) if the answer to the second question is in the affirmative, whether, on the facts and in the circumstances of the case .....
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