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 : Jun-22-1973
Reported in : (1974)15GLR209
..... underlying this extension of the meaning given to the word 'tenant' and especially the object under lying the engrafting of this clause (e) of sub-section (11) of section 5 of the act.19. the question that is posed before us, is whether it could ever have been contemplated by the legislature to give benefit of the provisions of ..... of being transferred or assigned. it is significant to note that in, the majority judgment given by the supreme court, at page 125, after referring to section 5(11) of the act, which defines 'tenant, it is observedthe expression 'tenant' in the different clauses is defined to mean a contractual tenant or a statutory tenant or both. ..... premises let for residence. he has, therefore, contended that in view of this definition of 'tenant' and particularly, in view of clause (c)(i) of section 5(11) of the act, the present petitioners would be the statutory tenants and that would be, independently of deceased chhotubhai. in short, his submission was that on the death of .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-20-1973
Reported in : [1974]96ITR443(Guj)
..... the firm made profits on which it was assessed to excess profits tax. during the year ending 1945, however, it sustained a loss and acting under section 7 of the excess profits tax act, the concerned officer set off the profits of the firm for the years ending 1943 and agianst the deficiency of profits during the years ending ..... of the firm for the purpose of assessment to income-tax. by an order dated november 15, 1957, made by the income-tax officer under section 26a of the indian income-tax act, 1922, the firm was granted registration initially for the assessment year 1957-58. as stated earlier, the registration was, thereafter, renewed from year to ..... textiles, relates to assessment years 1957-58 to 1961-62. the assessee-firm was initially registered for the purpose of assessment to income-tax under section 26a of the indian income-tax act, 1922, in assessment year 1057-58 and the registration was thereafter renewed from year to year up to assessment year 1961-62. the registration was .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-19-1973
Reported in : (1973)1GLR960
..... specific delivery contracts for speculative purposes and how and why the commission recommended to the central government to issue such a notification under section 18(3) of the act in respect of non-transferable specific delivery contracts in mustardseed and groundnut and groundnut oil. by the letter, dated december 14, 1964 ..... contracts in all varieties of mustardseed within the state of punjab should be prohibited by issuing a, notification under section 18(3) of the forward contracts (regulation) act, applying section 17 of the act to non-transferable specific delivery contracts in mustardseed and thus forward trading in mustardseed would come to an end. ..... to the government that non-transferable specific delivery contracts in cottonseed alongwith some other commodities should be regulated and the appropriate notification under section 13(3) of the act should be issued. in paragraph 7 of the letter, dated september 11, 1964, the commission recommended to the central government that .....
Tag this Judgment!Court : Gujarat
Decided on : May-04-1973
Reported in : AIR1975Guj39
..... patent, except so far as the same are at variance with the provisions of the said letters 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 ..... next decision to which we must refer is also an equally old decision given by a full bench of the calcutta high court in gridhariji maharaj tickait v. purushotum gossam;, (1884) ilr 10 cal 814 (fb). the full bench in this case not only approved of the decision in (1878) ilr 3 born 204 (fb) (supra) but extended ..... full bench approved of the decisions in (1878) ilr 3 born 204 (fb) (supra) and (1884) ilr 10 cal 814 (fb) (supra), and observed that in each of these cases section 575 was applicable and, therefore, clause 36 was superseded. section 575 was thus regarded as applicable in case of intra-high court appeals as well as appeals- from subordinate .....
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 : May-02-1973
Reported in : (1974)15GLR107
..... on her account in respect of the suit premises. if that is the position, it can be said that since bai hari wanted to avail of the protection of the act under section 5(1 l)(c) on the death of her husband, she came under an obligation to pay rent, and therefore, in her turn became a tenant falling within the ..... he pays or is ready and willing to pay the amount of standard rent and permitted increases if any and observes and performs other conditions of the tenancy (vide section 12 of the act). therefore, if he claims the status of a statutory tenant and becomes one, the obligation to pay rent arises.11. there is a fundamental difference between the; ..... division bench stated that it was difficult to agree with that reasoning. in that connection, it further observed:a plain reading of the provisions of clause (c) of section 5(11) of the act indicates that the words 'residing with him' control the expression 'any member of the family and the said words do not refer to the nature of the premises .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-26-1973
Reported in : AIR1975Guj25; (1974)GLR780
..... mutation of their names as permanent tenants, while the plaintiffs-purchasers had terminated the lease by a notice at ex.156, dated october 19, 1947, under section 7 of the 1939 act, on the ground of personal cultivation demanding possession on march 31, 1949. a reminder notice was again served at ex.1256-a on june 18, 1948 ..... question which had to be posed in such circurnstances as per the settled legal position that such an amendment is a repealing provision which necessarily attracts section 7 of the bombay general clauses act and, therefore, if a different intention appears from the provisions of the amended law, even -a pending litigation would have to be decided ..... not rely an the decision in hiralal v. nagindas, air 1966 sc 367 for invoking the rights even under the amended section 23 of the 1939. actor the corresponding provisions of section 5 of the 1948 act or section 4-b as amended after 1966 because this decision had in terms followed sakharam's decision, air 1963 sc 354, which .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-19-1973
Reported in : (1974)15GLR451
..... saraspur mills co-operative supply society limited to run a canteen, in the absence of any positive evidence, the principal cannot be held liable under section 12 of the act to pay compensation to the dependents of deceased kachraji. with respect to the learned commissioner, his observations are absolutely contrary to the provisions of law. ..... was employed otherwise than in a clerical capacity in any premises wherein or within the precincts whereof a manufacturing process as defined in clause (k) of section 2 of the factories act was being carried on. mr. zaveri urged that admittedly, kachraji was working in the canteen run by respondent no. 1. it cannot, therefore, ..... place of jivatben. they are not merely heirs of jivatben, but they are the heirs of deceased kachraji jivaji being their minor children. as defined in section 2(d) of the act, 'dependent' means, any of the following relatives of a deceased workman, namely:(i) a widow, a minor legitimate son, and unmarried legitimate daughter, .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-17-1973
Reported in : (1974)0GLR616; (1975)ILLJ169Guj
..... and the madras high court in t. r. raghava iyenger and co. (supra) and has also marshalled to their aid s. 5(1) of the employees' provident fund act. section 5(1) provides as follows : 'the central government may, by notification in the official gazette, frame a scheme to be called the employees' provident fund scheme for the establishment ..... their infancy. in some cases protection is granted for a period of three years. in other cases it is granted for a period of five years. section 16(1)(b) provides as under : '(1) this act shall not apply - * * * (b) to any other establishment employing fifty, or more persons or twenty or more, but less than fifty persons ..... and, therefore, with effect from august 1, 1965, the company was bound under the statute to introduce this provident fund as the act and the scheme became applicable to the petitioner's factory. section 6 provides how the contributions of the employer and the employers shall be made in the manner provided for in the scheme, after .....
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