Court : Gujarat
Decided on : Feb-01-2006
Reported in : (2006)2GLR1385
..... jethabhai and natubhai jethabhai. it was further stated that the owners had sold the land to the appellant on 12th february, 1981. nevertheless, in view of section 43 of the tenancy act, no mutation was made in favour of the appellant. it shall not be out of place to mention here that no sale deed was ever executed ..... the acquired lands to rs. 70 per sq.mtr. as on 21st february, 1980. the learned asst. judge has though awarded solatium as envisaged by section 23(2) of the act, she did not award interest over the amount of solatium. the appellant has also been awarded statutory increase of 12% and the statutory interest at the ..... , the solatium and the interest.5. feeling aggrieved by the market value determined by the land acquisition officer, the appellant applied for a reference as envisaged by section 18 of the act. accordingly, the aforesaid land acquisition reference was made to the district court, kheda. the land acquisition reference was heard and decided by the learned asst. judge. .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-01-2006
Reported in : (2006)3GLR2458
..... thereafter. it is true that this is a case wherein the magisterial court itself can commit the case to the court of sessions by passing orders under section 209 of the code of criminal procedure, 1973 when the actual offence committed by the accused is graver in nature than charge-sheeted actually without ordering further ..... medical certificate from the hospital for such a long period. in grave injury cases, the police should take initiative to obtain certificate of injury so that appropriate sections can be applied, if not applied earlier and the concerned court can be informed by a supplementary report as to the alteration or addition made in the charge ..... the respondent-accused, has fairly submitted that as per the instructions received by her, the police has not charge-sheeted the accused for the offence punishable under section 307 and/or 326 of the indian penal code. one copy of the injury certificate produced with the petition vide annexure-b inter alia reveals the following .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-2006
Reported in : (2006)2GLR1615
..... it shall have to be referred to the registrar by an aggrieved party and registrar is having jurisdiction to decide disputes under section 96 of the societies act, 1961. section 96 of the act is reproduced as under:section 96. disputes.(1) notwithstanding anything contained in any other law for the time being in force, any dispute touching the ..... applicable to the particular facts proved, or assumed to be proved, since the generality of the expressions which may be found there is not intended to be explosion of the whole law, but governed and qualified by the particular facts of the case in which such expressions are to be found. it would, therefore ..... having any control over the society. these parameters, disputes between employees and society relating to service condition is clearly out side the scope of section 96 of the act, therefore, section 160 is required to be kept in mind while considering the question of jurisdiction, power and authority of registrar to decide legality and validity .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-2006
Reported in : (2007)207CTR(Guj)606; [2007]290ITR282(Guj)
..... decision, it cannot be said that the furnishing of bank guarantee towards payment of excise duty liabilities amounts to actual payment as envisaged by the provisions of section 43b of the act.28. in the circumstances, there cannot be said to be any infirmity in the view taken by the tribunal. the question is answered accordingly. the ..... the circumstances by furnishing bank guarantee towards excise duty liability, it cannot be said that the assessee had sactually paid the excise duty in terms of section 43b of the act. in fact, furnishing of bank guarantee towards excise duty liability does not amount to even constructive payment of the said duty. the ownership of the ..... for the assessee to make payment of the amount towards excise duty and that by providing bank guarantee, there was substantial compliance with the provisions of section 43b of the act. that, 'actually paid' does not have to be construed literally. that the same means readily available and that by virtue of the bank guarantee .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-2006
Reported in : AIR2006Guj157
..... power to control the exhibition of advertisements on any land, building, hoardings or structure. such advertisements cannot be exhibited without permission of the commissioner. section 386 of the act empowers the corporation to collect licence fees for the purpose of granting permission for exhibiting advertisements. it would thus, become further clear that licence ..... which is not, in the opinion of the commissioner, more than is necessary to make the goods and labels visible at night].21.3 section 386 of the act provides for general provisions regarding grant, suspension or revocation of licences and written permissions and levy of fee etc. which reads as follows:386. ..... down by this court in the abovesaid judgment to the facts of the case in hand, it can be seen that the statute under section 11 of the act requires the board to undertake various activities to regulate the business of the securities market which requires constant and continuing supervision including investigation and .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-2006
Reported in : [2006(110)FLR1018]
Jayant Patel, J.1. The short facts of the case are that the petitioners, who have obtained admission in PTC after 12th Standard and thereafter on the basis of PTC have applied for the post of Vidhya Sahayak. The challenge by the petitioners in the petition is that the marking criteria for allotting 40 marks to the examination of HSC should not be equated with the examination of SSC and it has been submitted that there should be identical classification for counting of the marks on the basis of SSC examination. It is further the case of the petitioners that the petitioners have secured higher marks in SSC and lesser marks in HSC and if other candidates who have obtained admission in PTC after SSC, for the purpose of appointment of Vidhya Sahayak are to be considered on the basis of the marks in SSC, there is no reason why the petitioners should also be given same treatment. It is the contention of the petitioners that if the marking is reconsidered on the basis of SSC, the petitioners' ...
Tag this Judgment!Court : Gujarat
Decided on : Feb-03-2006
Reported in : 2006(199)ELT798(Guj); 2008[10]STR99
ORDERD.A. Mehta, J.1. Heard Mr. P.M. Dave, learned Advocate for the petitioner. Notice returnable today. Mr. Jitendra Malkan waives service on behalf of the respondents. With the consent of the parties the petition is taken up for hearing and disposal at the admission stage today.2. This petition primarily challenges Show Cause Notices (i) Bearing F. No. V.23/15-31/Dem/OA/2005-06, dated 31-8-2005 issued by Commissioner of Central Excise, (ii) Bearing F. No. V.23/3-7/SCN/05-06, dated 29-9-2005 issued by Assistant Commissioner of Central Excise, Mehsana and, (iii) Bearing F. No. V.23/3-36/SCN/05-06, dated 21-11-2005 issued by Commissioner of Central Excise, Kalol.3. When the matter came up for hearing on 23-1-2006 the learned Advocate for the petitioners was orally directed by the Court to approach the Commissioner of Central Excise and the matter was adjourned to 30-1-2006. The grievance of the petitioner was that the Commissioner had already made up his mind and was not inclined to gra...
Tag this Judgment!Court : Gujarat
Decided on : Feb-06-2006
Reported in : [2006]284ITR238(Guj)
..... court decision in case of saiaswati industrial syndicate ltd. (supra) as, prima facie, the assessee failed to point out, in any manner whatsoever, as to how section 41(1) of the act is applicable, and that in fact the said provision has been invoked and applied in case of the assessee. therefore, in absence of any prima facie case ..... amalgamated with the assessee-company. it appears that the said company had paid customs duty to the extent of rs. 38,05,368 and claimed deduction under section 43b of the act while including the same in the purchase price and thereafter in the closing stock. the assessee had added back the same in its return of income as disallowable ..... right in law in holding that the prospectus report fee of rs. 3,000 for new issue of shares is capital expenditure and, therefore, not allowable under section 37(1) of the it act, 1961 ?4. whether, on the facts and in the circumstances of the case, the amalgamation expenses of rs. 22,500 and liquidation expenses of winding up .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-07-2006
Reported in : (2006)204CTR(Guj)319; [2006]286ITR66(Guj)
..... of company, such distribution is not to be regarded as a transfer by the company for the purposes of section 45 of the act, notwithstanding anything contained in section 45 of the act.9. under sub-section (2) of section 46 of the act a provision is made for treatment of the receipt in hands of the shareholder of a company in liquidation. ..... distribution of assets is not to be regarded as a transfer for the purposes of being exigible to capital gains tax under section 45 of the act. while under section 46(2) of the act a converse situation, or the other end of the transaction is envisaged. in other words, the recipient shareholder is to be charged to ..... sum arrived at after the aforesaid stages are over shall be deemed to be the full value of the consideration for the purposes of section 48 of the act.10. therefore, section 46(1) of the act stipulates a fiction whereby even in a case where there is a transfer of assets on distribution by a company in liquidation such .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-07-2006
Reported in : IV(2006)ACC406; 2006ACJ2759; AIR2006Guj117; (2006)2GLR1229
..... award of the m.a.c.tribunal dated 16.9.2005. the appeal is therefore dismissed, as being devoid of any merit. amount deposited in the registry under section 173 of the motor vehicles act, 1988, be transmitted to the tribunal concerned for payment to the claimant(s) along with the amount to be deposited as per the award within two months ..... arrived at by the m.a.c.tribunal. to take a hyper-technical view and apply strict rules of evidence as per the provisions of the evidence act, in claims under the m.v.act, would amount to defeating the very object and purpose behind the enactment of this beneficial statute, which is to provide immediate relief in the form of just ..... respondent no. 1-claimant i.e. the spinal cord injury suffered by him, which resulted in the paralysis.7. it has to be kept in mind that the motor vehicles act is a beneficial piece of legislation and the procedure envisaged under it is a summary one, strict rules of evidence are therefore, not applicable to proceedings under the .....
Tag this Judgment!