Court : Gujarat
Reported in : (1984)2GLR1140
..... law and void inasmuch as they are violative of principles of natural justice and articles 14, 19, 31 and 265 of the constitution of india, and also for declaring that the validation act, 1981 is also bad in law and void inasmuch as it is violative of article 19(1)(g), 245, 265 and 300-a of the constitution of india and consequently restraining the state government from raising any demand or recovering the land revenue under the impugned rules.4. ..... a tax which is illegally collected under an ineffective or invalid law, the cause for ineffectiveness or invalidity must be removed before validation can be said to take place effectively and the most important condition, of course, is that the legislature must possess the power to impose the tax, for, if it does not, the action must ever remain ineffective and illegal. ..... noted that section 99 was perfectly within the state legislative competence in view of entry 49 of list ii of the seventh schedule to the constitution providing for taxes on lands and buildings which included a tax on lands or buildings on the basis ..... the objection of the petitioners that the purpose of the validation act is not achieved, it was urged on behalf of the state government that in the first place what should be the form of the validation act is a matter and practice of the legislative drafting and if on reading the validation act the court is satisfied that the defect was removed and all acts and things done have been validated thereafter, the purpose must be .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1210
..... brought to court by the petitioners' counsel and the obnoxious smell which it had, and treating this also as a public interest litigation, the approach of the court was as follows:firstly, find out about the extent of pollution;secondly, determine as to who were responsible for causing pollution;thirdly, find out whether there is a remedy or treatment to the problem;fourthly, ..... observed at the dump sites and the probable migration paths of pollutants, the following remedial options are suggested:further dumping of hazardous wastes should not be allowed.hazardous wastes dumped on the bank of canal and on the side of the road have to be excavated and placed on the secured landfill facility as quantity of waste dumped is less than 1,000 tonnes.the bottom ..... acts, dealing with environment, have been infringed by the industries, the three acts being : the water (prevention and control of pollution) act, 1974 (hereinafter referred to as 'the water act'), the air (prevention and control of pollution) act, 1981 (hereinafter referred to as 'the air act') and the environment (protection) act, 1986 (hereinafter referred to as 'the environment act ..... , which had taken place in june, 1972, in stockholm, which was attended by the indian delegation, led by the then prime minister of india and realising the importance of the prevention and control of pollution of water, the parliament passed the water (prevention and control of pollution) act, 1974. ..... also sets out a schedule for different actions .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1244
..... this stage that in enacting the principal act the state government kept before its mind the recommendations made in the report of the two important committees, namely, rural credit survey committee appointed by the reserve bank of india in august 1951 and the committee appointed ..... under:(1) inasmuch as the amending provisions of the impugned 1981 and 1982 acts cumulatively tend to destroy the basic structure of co-operation, which is founded on the recognized principles, inter alia, of voluntary open membership and democratic functioning, the impugned acts are beyond the legislative competence of the state government under entry 32, list ii of the seventh schedule to the constitution which provides for the topic amongst ..... unbriddled power to the registrar firstly, because under the old section he was under an obligation to obtain before exercising the powers of issuing directions, the prior approval of the state co-operative council and secondly the additional contingencies of public interest or the conduct of the society's affairs in a detrimental manner to the members, depositors, or creditors' interests are of uncertain import and in the present ..... 1702 of 1981 is moved by the gujarat state co-operative fruit and vegetable marketing federation limited which is deemed to have been registered under the principal act inter alia for the purposes of sales of fruit and vegetables and export thereof on commission basis belonging to its affiliated or nominal members, though it has no .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)1GLR35
..... 1968 of 1993 dated 14th september, 1993, for taking on record the settlement between the management of reserve bank of india and all india reserve bank worker's federation where none of the ticca mazdoors happened to be one of the parties to the settlement. ..... this would obviously indicate with reasonable certainly that there is such a need for availing of services of more mazdoors in the reserve bank of india here and yet the bank is following the such too condemned practice of casual employment it is here that the role of the court sets in. ..... the reserve bank of india shall also pay full daily wage for holidays declared under the negotiable instrument act, provided the concerned ticca mazdoor and/or the petitioner has reported for duty and worked on the day preceding the holiday. ..... it was further held referring to 5th schedule of the industrial disputes act that treating the workman as a badli worker under a confidential circular could be characterised nothing but an unfair labour practice. ..... it implies the existence of certain important obligations which the state has to discharge. ..... this is one side of the picture, which would obviously call for the application of the first part of the principle quoted above.15. mr. ..... reported in (1981) xxii glr 712. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR349
..... thus in bombay one finds excellent cattle in gujarat and similar dry parts of the state, while in madras, such cattle arc observed in coircbatore.in the book 'agriculture and animal husbandry in india' by m s randhawar, published in the year 1958 and revised in the year 1962 by the indian council of agricultural research, new delhi, it has been mentioned that there are various regions in the country for animal ..... ' under sub-section (1) of section 2 the act was to apply in the first instance to the animals specified in the schedule and the schedule mentioned: 'bovines (bulls, bullocks, cows, calves, male and famaie, buffaloes and buffalo calves)' ..... behalf of the state government has drawn our attention to the relevant directions issued by the government to those authorities, namely, the collectors of different districts who are in charge of issuing permits for the purpose of cattle export under the provisions of the cattle movement (control) order, that permission for the export of bulls and bullocks below the age of sixteen years should not b: granted with effect from january 1, 1980. ..... the second decision which is very much material and important from our point of view for the purposes of this judgment is the decision of the supreme court in abdul hakim qureshi ..... in the state and which took a large toll of animal life has been totally wiped out and eradicated since the year 1971-72, except for an isolated recurrence in the year 1978 in the cattle imported in the state from abroad. .....
Tag this Judgment!Court : Gujarat
Reported in : 1995ACJ493
..... 7,15,000/- and had the fortune smiled on the claimant and everything had gone as scheduled and desired, it was estimated that the claimant would have earned net profit of about rs ..... in other words, the effect of the earning capacity ought to be judged in the light of the importance of the loss of permanently impaired limb in the vocation or profession or employment career of the injured person ..... as both these appeals raise identical and common questions arising out of common judgment and award under the motor vehicles act, 1939 ('the act' for short), they are being disposed of jointly, by this common judgment.2. ..... considering the facts and circumstances and the age of the claimant and the life span prevalent in india at this stage, 13 years' purchase factor can safely be adopted. ..... 1316 of 1981; decided on 28.9.1992; and(2) first appeal no. ..... 1,200/-by way of house allowance, as an engineer consultant in india, by birla brothers private limited, for one of its projects at nigeria, in ..... 25,00,000/- whereas the original opponents, union of india, have also assailed the said amount of compensation by contending that it is very excessive and exorbitant ..... trivedi, while appearing for union of india has raised the following two contentions:(1) that there is no evidence to prove that the driver of the jeep was rash and negligent and responsible for the accident; and(2) alternatively, the amount of compensation awarded ..... 5,000/- in india over and above the remuneration for the assignment in nigeria .....
Tag this Judgment!Court : Gujarat
Reported in : II(1994)ACC582
..... 7,15,000 and had the fortune smiled on the claimant and everything had gone as scheduled and desired, it was estimated that the claimant would have earned net profit of ..... itself and for the pain and suffering endured.it is agreed by the learned counsel for the original opponents that no tax is payable on the amount of damages under the existing provisions of the income tax act, 1961, thus, where the claimant has been totally or partially permanently incapacitated, only one amount has to be assessed i.e. ..... in other words, the effect of the earning capacity ought to be judged in the light of the importance of the loss of permanently impaired limb in the vocation or profession or employment career of the injured ..... is rightly observed by john munkman in 'damages for personal injuries and death', 8th edition, at page 109 'to ignore the tax element would be to act in - a manner which is out of touch of reality, so eari jowitt said, citing the words of lord sorn in an earlier case. ..... both these appeals raise identical and common questions arising out of common judgment and award under the motor vehicles act, 1939 ('the act' for short), they are being disposed of jointly, by this common judgment.2. ..... the facts and circumstances and the age of the claimant and the life span prevalent in india at this stage, 13 years' purchase factor can safely be adopted. ..... this stage, following admitted facts in connection with the accident may, first of all, be noted:1. ..... 1316 of 1981, decided on 28.9.1992 (coram: .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)174CTR(Guj)90
..... schedule b hereunder together with all the licences registered trademarks and trade name quotas and all rights incidental thereto together with all the licences to manufacture vanaspati, import quotas, export quotas, stc quotas, telephones, telex, tenancy rights and all the premises and offices of all the factory buildings, labour quarters, goodwill as together with the goodwill as a running concern are allotted to the party of the first part from today and ..... the tribunal also alternatively held that even if the enhanced value had been paid to thakkar group for acquiring only three assets by virtue of explanation 3 to section 43(1) of the act, the income tax officer was fully justified in holding that purpose of transfer of such assets, directly or indirectly to assessee, was reduction of liability to income-tax by claiming depreciation with reference to enhanced costs. ..... the assessment years are 1980-81 and 1981-82 and the relevant accounting periods are years ended on 30-6-1979, and 30-6-1980, respectively.4. ..... for the next assessment year 1981-82 also the claim of depreciation was restricted on the written down value.7. ..... similarly, for assessment year 1981-82 the income tax officer himself has deducted the aforesaid items which remained unabsorbed in the preceding assessment year to be set off against the income from business computed for assessment year 1981-82. .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)57CTR(Guj)151; [1986]162ITR800(Guj)
..... : [1981]130itr14(sc) , the respondent company which manufactured nylon-6 yarn from imported caprolactum claimed that nylon-6 was a 'petrochemical' and that it was entitled to higher rebate of surtax under schedule iii to the companies profits (surtax) act, 1964, for the assessment year 1965-66, and to higher development rebate under section 33(1)(b)(b) and relief under section 80-i of the act for the assessment years 1968-69 ..... 3, the bombay high court relying on the decision of the supreme court in india cements ltd.s case : [1966]60itr52(sc) , dissented from the decision of the madras high court in ..... we have already referred to the view expressed by the supreme court in the india cements ltd.s case : [1966]60itr52(sc) , wherein the distinction between obtaining capital by issuance of shares and obtaining loan by debentures is clearly ..... it may also be pointed out that the supreme court had in india cements case : [1966]60itr52(sc) approved the decision of the bombay high court in re tata iron and ..... the first question referred to us at the instance of the assessee which relates to the assessee-companys claim for proportionate export rebate is covered by the decision of this court in the assessee-companys own case : ..... in our opinion, therefore, the decision of the supreme court in india cements ltd.s case : [1966]60itr52(sc) is of no assistance to the assessee-company.learned counsel for the assessee-company next inviting our attention to the observations made by the supreme court in .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR307
..... entire issue with respect to election of the trustees is pending inquiry before the assistant charity commissioner under the provisions of section 22 of the act of 1950 and as such the learned charity commissioner should not have adjudicated the matter till conclusion and decision of the inquiry. ..... the petitioners has challenged the impugned order of the learned charity commissioner mainly on the following grounds:(i) that section 41 of the act of 1950 does not empower the charity commissioner to adjudicate upon the nature of controversy as involved before him. ..... trushar mehta, learned advocate for the respondents submits that at the first instance the charity commissioner has power to deal with the controversy involved in the present matter as it essentially concerned with the proper ..... thus, from the aforesaid discussion it emerges that irrespective of reference of any provision of the act of 1950, the charity commissioner has wide supervisory power over a public trust to issue any direction of remedical or preventive nature to perform the duty in a certain manner or to refrain from performing one or the ..... the effect that before selling away any moveable property of the said trust, they should proceed in the matter as per rules by passing a resolution unanimously by the trustees duly registered in schedule 1 to p.t.r. ..... another important fact, ..... the meeting held on 26-7-1981, since shri sankalchand mohanlal mehta ..... entitled to equitable relief under article 226 of the constitution of india. .....
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