Court : Gujarat
Decided on : Mar-16-1989
Reported in : [1990]182ITR103(Guj)
..... as it is prejudicial to the interests of the revenue. i, therefore, propose to revise the order of the wealth-tax officer dated march 30, 1987, under section 25(2) of the wealth-tax act... '. 2. in and by the notice dated february 20, 1989, issued to the petitioner in special civil application no. 1888 of 1989, the commissioner has stated ..... it is prejudicial to the interests of the revenue. i, therefore, propose to revise the order of the wealth-tax officer dated march 27, 1987, under section 25(2) of the wealth-tax act. ' after stating so, the notice has requested the parties to appear either in person or through their authorised representative on march 8, 1989, at 3.30 ..... than twelve months on the valuation date; explanation 1. - a building or part thereof referred to in clause (iii), clause (iiia) or clause (iiib) of section 27 of the income-tax act shall be includible in the net wealth of the person who is deemed under the said clause to be the owner of that building or part thereof. ' 5 .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-17-1989
Reported in : (1989)2GLR846
..... and the transitory provision now enacted and which is being impugned in this special civil application. it is but fair that the government acts quickly in framing rules under section 59 of the act so that the democratically elected board function in its true spirit instead of making the term of nominated members extended for a further ..... one more year. all these years, the government has kept quiet without framing any rules for having the election, which they ought to have framed under section 59 of the act and as such, the democratic process is being scuttled by extending the time. such extension of time offends articles 14 and 19 of the constitution.4 ..... may be prescribed.(3) tie allowances and fees to the members shall be paid from development fund.there is a transitory provision made under gujarat act 17 of 1985 and section 10 of the said transitory provision reads as follows:10. the gujarat state agricultural marketing board functioning immediately before the date on which the assent .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-1989
Reported in : 1990CriLJ2341; (1989)2GLR230
..... exception may be made only where an insistence on it would defeat the ends of justice as required by the law.93. (1). under the second priviso so sub-section (2) of section 309, no adjournment shall be granted when witnesses are in attendance, without examining them except for special reasons to be recorded in writing. so far as possible, all ..... , a charge-sheet was submitted before the trial court on 14th nov. 1979 against the accused for the offence punishable under sections 279 and 338 of the i.p.c. and sections 112 and 116 of the motor vehicles act.5. in this summons triable case the plea of the accused was recorded on 24th june, 1980 whereupon he pleaded not ..... for short hereinafter referred to as 'trial court') wherein the respondent-accused came to be tried for the offences punishable under sections 279 and 336 of the indian penal code r.w. sections 112 and 116 of the motor vehicles act.4. it is alleged by the prosecution that the incident took place on 8th april, 1979 at 8.30 hours in .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-1989
Reported in : (1990)1GLR462
..... for the assessee and shri lodha, learned senior counsel for the revenue.in computing the income chargeable under the head 'profits and gains of business or profession'. section 37 of the act enables the deduction of any expenditure laid out or expended wholly and exclusively for the purpose of the business or profession, as the case may be. the fact ..... the first question referred to us can be in the negative and against the assessee.(emphasis supplied)before the high court, the assessee also moved an application under section 256(2) of the act i.t.a. no. 24 of 1971 - for a direction to the tribunal to refer another question of law, also stated to arise out of ..... the high court of gujarat in income-tax reference 78 of 1970, answering in favour of the revenue a question of law referred to it under section 256(1) of the income-tax act, 1961, (act) by the income-tax appellate tribunal.2. on 8-6-1961, the assessee, a company in the manufacture of antibiotics and pharmaceuticals was granted licence .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-04-1989
Reported in : (1989)2GLR891
..... freely because of the heavy traffic. even though the members of the petitioners-association started to function in the cabin some years back, due to the population explosion, the town has become crowded and the cabins which are now on the road, create traffic hazards. it is also the say of the municipality that the ..... further contended that, if it is held that there is no need to give notice before invoking the provisions of section 185 of the muncipalities act, the same has to be struck down as violative of articles 14 and 21 of the constitution. with these averments, the petitioners have corns forward ..... business after having established their cabins for over a number of years. according to the petitioners, the nagar palika, without following the procedure under section 185 of the gujarat municipalities act and against the principles of natural justice, have come forward with the present notice which is being impugned in this special civil application. it is .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-12-1989
Reported in : (1989)2GLR1047
..... under chapters xii, xvi and xvii and offences involving force and violence have been committed by the petitioner, which clearly come within the purview of section 56 of the bombay police act.5. as regards the contention that the failure to give the copies of the depositions of the defence witnesses examined on the petitioner's side ..... is in judicial custody, serving of order of extemment is ab initio void.4. we have carefully considered all these aspects of the case section 56(b) of the bombay police act. clearly states that the externment order can be passed when there are reasonable grounds for believing that such person is engaged or is about to ..... secretary to the government of gujarat.2. the petitioner was served with a show cause notice dated july 22, 1987, under section 59 of the bombay police act, 1951 for the activities enumerated under section 56 of the act. the show cause notice clearly states that the petitioner is a dangerous and aggressive person and he is indulging in the .....
Tag this Judgment!Court : Gujarat
Decided on : May-01-1989
Reported in : AIR1990Guj186; (1989)2GLR493
..... motion does not spell out a ground other than stating that the members signing the notice of motion have lost confidence that is sufficient for the purpose of section 36 of the act. we, therefore, do not see any merit in the first submission made before us.' -the observations of the learned single judge, which are approved by ..... , the provisions being in pari materia, the same view has to be taken while interpreting the word, 'ground' as contained in the prescribed form. section 36 of the gujarat municipalities act reads as under:'36. (1) any councillor of a municipality who intends to move a motion of no-confidence against its president or vice president may ..... not in accordance with law. it is the petitioners case that the said order passed by one third respondent is illegal being contrary to the provisions of section 60 of the gujarat panchayats act, 1961 read with rule 17 of the gujarat taluka & district panchayats (procedure) rules, 17963. it is also his case that respondent no. i ought .....
Tag this Judgment!Court : Gujarat
Decided on : May-02-1989
Reported in : 1991(32)ECC15; 1991LC40(Gujarat); 1990(50)ELT210(Guj); (1989)2GLR1120
..... , chapter iv deals with manufacture, sale and distribution of drugs and cosmetics and lays down the standards and qualities of drugs and cosmetics covered by the said act. section 18 provides that from such date as may be fixed by the state government by notification in the official gazette in this behalf, no person shall himself or ..... in respect of the goods manufactured on behalf of the said manufacturer and, in order to enable the determination of value of the said goods under section 4 of the said act, to furnish information relating to the price at which the said manufacturer is selling the said goods and the person so authorised agrees to discharge all ..... 175/86-c.e., dated 1-3-1986 to the concerned petitioners. they have also brought in challenge the show cause notices issued to them under section 11a of the act and have further challenged consequential orders confirming the demands contained in the impugned show cause notice. the petitioners have also challenged the vires of paras 2 .....
Tag this Judgment!Court : Gujarat
Decided on : May-02-1989
Reported in : 1990CriLJ518; (1989)2GLR443
..... is inoperative, null and void as the cement was not declared as essential commodity. the learned special judge, considering the provision of sub-section (5) of section 3, essential commodities act, for the reasons recorded by him, turned down the prayer of the petitioners and directed to frame the charge against the petitioners. even ..... verified by the competent authority and the cement being not of the prescribed standard, complaint was filed for the offences punishable under section 7 read with section 3 of the essential commodities act, 1955 against the petitioners. when the case came up for framing the charges the petitioners raised only one contention that the ..... declared as essential commodity and, therefore, the said order is imoperative, null and void and the charge for the offence punishable under section 7, read with section 3 of the essential commodities act, 1955, should not be framed against them, have challenged the order by the special judge, court no. 5, ahmedabad, asserting .....
Tag this Judgment!Court : Gujarat
Decided on : May-05-1989
Reported in : 1989CriLJ2502; (1989)2GLR1239
..... the court releasing him on bail, if it considers necessary so to do, and to direct that such person be arrested and committed to custody as provided in sub-section (5) of section 437 occurring in chapter xxxiii. the supreme court has also observed as under (para 8):it is also clear that after the taking of the cognizance the power of ..... not likely to be heard for a period of three or four years. the patna high court has further held regarding persons who were convicted with the aid of section 34 or section 149 of the i.p.c. that they should be released on bail at the time of admission of such appeals. regarding persons who has played a prime role ..... and the petitioner and others were committed to trial before the court of sessions. petitioner was finally convicted for offences under section 302 read with sections 34 and 333 of the i.p.c. as also under section 27 of the arms act and was sentenced to life imprisonment on the capital charge and for two years and one year respectively on the minor .....
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