Court : Gujarat
Decided on : Oct-16-2003
Reported in : [2004]138STC282(Guj)
..... could have allowed it to clear the goods without payment of excise duty. the supreme court clearly observed that the oswal agro has overlooked the statutory provisions of sections 3 and 5a of the act and got an unfair and undue advantage as a result thereof. it was, therefore, not only liable to pay the amount of excise duty which was due ..... tax, west bengal air 1983 sc 586, wherein it is held as under :'the rules of 1970 have been kept alive by the provisions of section 1(3) of the ordinance and section 37(2) of the act of 1972, and it is open to the entry tax officer to resort to the 'best judgment' method for ascertainment of the value of the ..... 10 years.4. it is the case of petitioner that rule 2(19) of the octroi rules as framed by the baroda municipal corporation under section 457(7) and (17) read with section 149 of the said act states that the value of the goods means where octroi is charged on ad valorem shall mean the value of goods made up of the .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-15-2003
Reported in : (2003)3GLR2516
..... (h) defines what is 'urban development authority' and it shall have the meaning assigned to it in clause (xxvii) of section 21 of the gujarat act. sub-section (2) of section 2 of the impugned act is very material which provides that the development shall be deemed to be unauthorised if no permission of authority competent to give such ..... held the office of the district judge for a period of not less than three years has been provided in section 5 of the act. any person aggrieved by the notice under sub-sec. (2) of section 3 is entitled to prefer an appeal to the appellate officer. the process and procedure is also prescribed to entertain ..... necessary to take immediate action, it may dispense with the previous publication of any rule to be made under the impugned act. in exercise of power conferred by section 9 read with section 3 of the impugned act, the government of gujarat has made rules to regularise unauthorised developments. these rules are called : 'the gujarat regulation of .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-09-2003
Reported in : (2004)1GLR244
..... 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 ..... in other schools, can such action be maintained or not. therefore, on close scrutiny of the aforesaid submission, it appears that various provisions of sections 34 to 36 of the act, including those regulating the service in registered private secondary school, are of no help to the petitioners in assailing the action of the state .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-08-2003
Reported in : (2003)3GLR2663
..... wisdom has not chosen to provide for any opportunity of hearing or observance of principles of natural justice before the issue of a declaration either under section 3 or section 4 of the act, the resident of the area cannot insist on an opportunity of hearing before the area where they are residing is included in another gram sabha ..... its wisdom has not chosen to provide for any opportunity of hearing or observance of principles of natural justice before issue of a declaration either under section 3 or section 4 of the act, the residents of the area cannot insist on an opportunity of hearing before the area where they are residing is included in another gram sabha ..... to take appropriate decision in the matter. subsequent events show that the said proposal appears to have been dropped. then, comes the show-cause notice issued under section 263 of the act on 13.06.2002 proposing to dissolve junagadh municipality. this was also challenged before this court in s.c.a. no. 6354 of 2002, which came .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-06-2003
Reported in : [2004(101)FLR947]; (2003)3GLR2756
..... under:'though the instant case stands on a different footing, the principles laid down in the above two cases can be followed while passing an order under section 152 of the bcsr. the order under rule 152 bcsr is not passed as part of the punishment and as no such punishment is envisaged under bombay ..... it is their irritability rather than the employee's trivial lapse which has often resulted in suspension. suspension notwithstanding, non payment of subsistence allowance is an inhuman act which has an unpropititous effect on the life of an employee. when the employee is placed under suspension, he is demobilised and the salary is also paid ..... the disciplinary authority seeks to suspend an employee, pending inquiry or contemplated inquiry or pending investigation into grave charges of misconduct or defalcation of funds or serious acts of omission and commission, the order of suspension would be passed after taking into consideration the gravity of the misconduct sought to be inquired into or .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-01-2003
Reported in : (2004)1GLR50
..... parties have addressed us on this aspect, we have gone through the said provisions and we are in agreement with the learned single judge that section 35a of the act provides that where the reserve bank is satisfied that to prevent the affairs of any banking company being conducted in a manner detrimental to the ..... to obtain prior permission of the registrar of cooperative societies for depositing surplus funds outside the cooperative fold as required in terms of section 71(1)(f) of the gujarat cooperative societies act, 1961. such permission was not obtained by the cooperative societies/cooperative banks. some of the cooperative societies/cooperative banks have mentioned ..... all the same, the learned single judge held that the following important aspects were required to be considered :-(a) under the provisions of sections 35a and 36b of the banking regulations act, 1949, the reserve bank of india has been given the power to issue specific directions in the interest of banking policy in public .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-29-2003
Reported in : (2003)3GLR2638
..... . where there is no sale in the eye of law, there can be no question of applying for setting aside the sale on the ground of material irregularity under section 91 of the act which is analogous to order 21 rule 90 of the code. no right, title or interest passes to the auction-purchasers under the sale certificate. the owner of ..... of mohan wahi v/s. commissioner, income-tax, varanasi, a.i.r. 2001 s.c. 3906 wherein it is held as under :- 'the combined effect of sub-sec. (3) of s. 225 of the act and rule 56 and r.63 of second sch. is that if before an order confirming the sale is actually passed by the tax recovery officer, the ..... is fetched by the state while disposing of its property. in my opinion, the collector has rightly not confirmed the sale and while doing so, he has acted well within the limits prescribed by section 179 of the code and has considered only relevant factors.' 14. mr. mihir joshi, learned advocate appearing for the petitioner further submits that the respondent no.4 .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-26-2003
Reported in : (2003)3GLR2701; (2004)IILLJ282Guj
..... it and one cannot close something which does not belong to it.16. now, at this stage, reference is required to be made to section 25ff of the industrial disputes act. section 25ff of the act provides as under :-' ... ... ...25-ff. compensation to workmen in case of transfer of undertakings.-where the ownership or management of an ..... management of undertaking. in the said judgment, the apex court observed as under in paragraphs 9, 10, 11, 12 and 13 :-' ... ... ... 9. section 25ff of the act provides, inter alia, that where the ownership or management of an undertaking is transferred, whether by agreement or by operation of law, from the employer in relation ..... continuous and has not been interrupted by the transfer. ... ... ....' before the labour court, arguments were advanced by both the sides in connection with section 25ff of the act and the labour court has also considered the question of effect of cancellation of the original agreement of 1987.both the sides have relied upon the .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-25-2003
Reported in : II(2004)ACC310; 2004ACJ1533
..... the tribunal. similarly, in the present case also, learned counsel appearing on behalf of the claimants made a statement that the main petition under section 166 of the act has been withdrawn by the claimants. considering almost identical situation, this court observed as under:'........ in such a situation, the contention raised by learned ..... , learned counsel appearing for the respondents-claimants submits that the claimants are entitled to convert the claim petition filed under section 166 of the act to a petition under section 163-a of the act either during pendency of the proceedings before the tribunal or at the appellate stage. therefore, the tribunal is justified in ..... common opponents-claimants in both the appeals.learned counsels for the appellants submitted that the option exercised by the claimants by filing application under section 163-a of the act after the award passed by the tribunal is not tenable. in the submission of learned counsel, the option is required to be exercised .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-19-2003
Reported in : (2004)1GLR381
..... , to see that ordinarily no meritorious matter is thrown overboard on the technical grounds of delay. the purpose and design incorporating the provisions of sec. 5 of the limitation act is to see that ordinarily a substantial justice is required to be given and ordinarily, unless there are circumstances running counter to the spirit of ..... from putting forth his cause. there is no presumption that delay in approaching the court is always deliberate. that the words 'sufficient cause' under sec. 5 of the limitation act would receive a liberal construction so as to advance substantial justice.'16. mr. oza has further relied on the division bench judgment of this court ..... said orders of the appellate authorities, the respondent no.1 society had filed in all 89 revision applications before the gujarat revenue tribunal, under section 76 of the tenancy act and the tribunal, vide its common judgment and order dtd.29.02.1996 have allowed all these revision applications and quashed and set aside the .....
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