Court : Gujarat
Decided on : Nov-27-2006
Reported in : (2007)1GLR650
..... discretionary, equitable jurisdiction of this court under article 226 of the constitution of india.18. the district collector while passing the order dated 17.3.1998 has acted upon the pendency of the proceedings of sca no. 6539 of 1997, the orders passed by division bench of this court and the factum of withdrawal or ..... justice and, therefore, the order of the state government is illegal. he submitted that the district collector has not at all independently applied the mind and has simply acted upon the subsequent order of the state government and, therefore, the order of the district collector would be rendered arbitrary and, therefore, the order of the state ..... government as well as of the collector, whereby the earlier instructions for allotment of the land are cancelled by the state government and the district collector has acted upon such instructions. it is also prayed by the petitioner in the petition that the respondent be directed to implement its earlier order dated 23.7.1997 .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-28-2006
Reported in : [2008]296ITR146(Guj); [2009]176TAXMAN283(Guj)
..... 7. from the said judgment of the apex court, it would be clear that in a case where the mistake is apparent from the record, powers under section 154 of the act could always be exercised. in the present matter, the assessing officer, in view of the debatable issue relating to deduction or disallowance of the deductions, could ..... the tribunal was right in holding that the issue being debatable, the assessing officer was not justified in disallowing deduction claimed by way of adjustment under section 143(1)(a) of the income-tax act, 1961?2. at the outset, mr. m.r. bhatt, learned counsel for the revenue, fairly admits that the issue is covered against the ..... high courts, but, the question would be that whether the assessing officer was justified in proceeding under section 143(1)(a), especially, when the matter was debatable and the assessing officer could proceed either under section 143(2) or section 143(3) of the act.6. the apex court, in the matter of t.s. balaram, ito v. volkart brothers .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-30-2006
Reported in : 2008ACJ989
mohit s. shah, j.1. this appeal under section 173 of the motor vehicles act, 1988 (for brevity, 'the act') is filed by the insurance company against the judgment and award dated 1.10.2005 of motor accidents claims tribunal (aux.), rajkot in m.a.c. petition no. 446 of .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-01-2006
Reported in : (2007)2GLR1675
..... property at the conclusion of the trial. in the present case, it can be said that the application for valuable muddamal i.e. property, within the meaning of section 452 of the code of criminal procedure, 1973, was preferred before the lower court, but as the absconding accused persons were not arrested, the lower court decided the ..... /- and 'mangalsutra' by imposing stringent conditions as if the muddamal is being handed over to the applicant in exercise of powers vested with the court under section 451 read with section 452 of the code of criminal procedure, 1973. when there is no question of identity of the muddamal currency notes, as emerging from record during the course ..... valuable muddamal recovered during the course of investigation of crime registered with khanpur police station vide c.r. no. 1-12 of 1993 for the offences punishable under sections 395 and 397, etc. of the indian penal code. the backbone of the submissions of shri vakil is that the main accused who were tried by the .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-04-2006
Reported in : (2007)1GLR479
..... the simple reason that the constitution of the committee, whether by management 'a' or management 'b' is in terms of the statutory requirement provided under section 35 of the act.18. the only question that would survive is to what extent the state government is entitled to put fetters on the freedom in the matter of ..... experienced staff, who came to be appointed by regular selection process, lacks bona fides. if the petitioners are desirous to assert their rights as per section 35 of the act for appointment of the staff by the committee, nothing prevents the petitioners to declare that they will not claim any grant for the whole of the ..... teachers, who are otherwise selected by regular selection process in different schools, cannot be said to be, as such, the fresh appointees, as envisaged under section 35 of the act. the question, which arises in these petitions, is not that whether the authority can fasten or compel the institution to absorb the other teacher appointed by different .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-04-2006
Reported in : (2007)1GLR879; (2007)IIILLJ263Guj
..... maintainable on question of law only, but there was no provision for framing such question by the court while entertaining the appeal. so far as appeal under section 82 of the e.s.i. act is concerned, the provision for entertaining such appeal on substantial question of law is there from the very beginning. however, the courts never used to frame any ..... .c. it is not necessary to formulate substantial questions of law as no such duty is cast on the court as like section 100 c.p.c. language of section 100 c.p.c, and section 82 of the e.s.i. act is different so far as this question is concerned. in that view of the matter, it is not necessary to frame ..... so formulated, and the court may permit the parties to argue on such questions not formulated if it is satisfied that the case involves such question. scheme of section 100 c.p.c, and section 82 of e.s.i. act is altogether different and in the later case, the court is not required to frame substantial questions as like the one under .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-06-2006
Reported in : (2008)11VST650(Guj)
..... on sale of plant, machinery, equipments and articles was that of the purchaser. thereupon, the purchaser made an application in the name of the assessee under section 62 of the act for determination of the following question:whether the sale of rs. 2.94 crores of plant and machinery, constituting our spinning mill at ranjit sugar road, jamnagar ..... m/s. sayaji mills limited, after the closure of the business, to shri keshariya investment limited, was not a sale of goods, within the meaning of section 2(12) of the act, effected during the course of the opponent-company's business and, therefore, the sale of proceeds were not liable to attract any tax under the gujarat sales ..... discontinuance of business and that sale of the entire mills company to shree keshariya investment limited did not amount to sale of goods as defined in section 2(12) of the act, effected during the course of the business. in view of this finding, the tribunal held that the sale proceeds realised by the mills company were .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-06-2006
Reported in : 2007CriLJ1297; (2007)2GLR1684
..... was aware about the sword of uncertainty hanging on account of pendency of the criminal appeal preferred by him. on careful reading of the scheme of section 7 of the act, it is clear that once the legislation had thought to leave the quantum of punishment on the discretion of the court conducting trial, and, therefore, ..... supplies department and in the appeal with the department, the highest officer of the state authorities, who dealt with the appeal preferred against the scheme of section 6 of the act, had found that the stock of groundnut of 6,300 kg requires to be released and the said stock was released. of course, this very appellate ..... however, it was found that the accused had disposed off all 130 edible oil tins and thereby they have committed the offence punishable under section 7(1)(a) of essential commodities act (hereinafter referred to as 'the act') by committing breach of clause 23, 26(6) and 16 of the gujarat essential articles (licensing, control and stock declaration) order, .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-08-2006
Reported in : (2007)3GLR2666
..... 21 years of age. the record shows that he was aged only 19 years at the time of incident. in view of that, compliance of sub-section (2) of section 6 of the act is obligatory. absence thereof causes miscarriage of justice. this court is of considered opinion that the ends of justice will be served if a direction is given ..... advocate for the appellant successfully pointed out to the court that the learned additional sessions judge did not comply with a mandatory obligation under sub-section (2) of section 6 of the probation of offenders act, 1958 (the act, for short). for ready reference relevant part of the same is reproduced:. the court shall call for a report from the probation officer ..... of the commission of the offence:the order of the high court is set aside and the high court is directed to make an order under section 6 of the probation of offenders act, 1958 and if it so desires remand the case to the sessions court or the trial court for doing so. the appeal shall stand allowed .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-08-2006
Reported in : (2007)3GLR2012
..... .5.1994 and the state government agreed in principle to allot the land in question to the corporation for water distribution works and in that regard the section officer of narmada and water resources department had written letter dated 21.9.1993 to the executive engineer, irrigation department, surat. it is also further submitted ..... was justified in regularizing the encroachment made by the respondent no. 4 ' a religious trust, though the lands were acquired under the provisions of the land acquisition act and were needed by surat municipal corporation for public purpose i.e. water works project (iii) when there is a conflict between public interest and private interest ..... land of the petitioner as well as other agriculturists which was acquired by the state government for surat irrigation division, surat under the provisions of the land acquisition act. a further prayer is also made directing the respondent nos. 1 to 3 and 5 i.e. the secretary, narmada and water resource department, the .....
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