Court : Gujarat
Reported in : [2009(121)FLR265]; (2009)1GLR123
..... the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, whether a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the factories act, 1948 (63 of 1948), the person so named; and(ii) in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a ..... manger, managing director or managing agent, such manager, managing director or managing agent:section 2(k) 'occupier of a factory' means the person who has ultimate control over the affairs of the factory, and, where the said ..... affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory;section 7q:- interest payable by the employer:the employer shall be liable to pay simple interest at the rate of twelve percent per annum or at such higher rate as may be specified in the scheme on any amount due from him under this act from the date on which the amount has become so due till the date of its actual payment .....
Tag this Judgment!Court : Gujarat
Reported in : [2010]24STT121
..... for instance, in the central excise act, 1944, the word 'manufacture' means bringing into existence a different commodity, though this is not the definition of 'manufacturing process' in the factories act, 1948. ..... dated 25-10-2007 clarified the matter by pointing out that no export duty was leviable on supplies of pellets to the sez unit, particularly in view of rule 21 of the sez rules, 2006, it was also clarified that the provisions of section 12 of the customs act, 1962 were inapplicable for the purpose of levying export duty for the aforesaid movement of goods, as such movement could not be considered as that of 'goods exported from india' for the purpose ..... special economic zone or to a developer for the purpose of establishing an integrated infrastructure for export production, provisions have been made in the sez act, 2005 granting exemption from taxes and duties, which would otherwise have been leviable in the absence of any provision for exemption from such duties.36.6 section 7 of the act exempts goods or services exported out of or imported into or procured from the domestic tariff area by a unit or developer from the payment .....
Tag this Judgment!Court : Gujarat
Reported in : (1989)1GLR396
..... section 25l provides the dictionary for the purposes of that chapter and defines an 'industrial establishment' to mean : (i) a factory as defined in clause (m) of section 2 of the factories act, 1948; (ii) a mine as defined in clause (j) of sub-section (1) of section 2 of the mines act, 1952; or (iii) a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951. ..... after referring to the decisions of the supreme court in bangalore water supply and sewerage board case (supra), this court came to the conclusion that the activity in question was an 'industry' within the meaning of section 2(j) of the act and hence the petitioners could not be said to have been discharged in exercise of sovereign functions, stricto sensu, and since they had completed 240 days it was obligatory on the part of the department to comply with ..... the petition was resisted on the ground that construction and maintenance of the dam cannot be said to be an 'industry' within the meaning of section 2(j) of the act and, therefore, the matter fell outside the purview of the act; the termination order being the outcome of the exercise of sovereign functions of the state in the construction of dams for irrigation purposes, vide entry 17 in list ii of the seventh schedule to the constitution. .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)2GLR1368
..... determine the point involved, the petitioner-gujarat water pollution control board, surat [for short 'the board'] is a statutory body established under the provisions of section 4 of the water [prevention & control of pollution] act, 1974 [for short 'the act'] for the purpose of prevention and control of water pollution and maintaining and restoring the wholesomeness of water and for the said purpose is conferred with various ..... remedies were open before the respondents, namely; (i) either to stop discharge of effluent water by consulting the experts on the line and having the treatment plant in their factory premises itself and/or in the alternative (ii) to close down the unit, which as a last resort, would indirectly solve the problem of complying with the directions given by the court. ..... however, without affording an opportunity to the party first to desist from taking that action which is likely to cause pollution, straightway directing it to close the factory is, to my mind, an extreme penalty imposed upon the party before the conclusion of the trial, in the course of which alone it could be proved whether the person against whom the application is filed ..... passed, then in that case, the unwarranted inference of the learned judge that the same was a blanket-ban which in turn would render the investments made in installing the factory and other infrastructures would remain idle and correspondingly, the labour force connected with it would also suffer has no scope at all.6. mr. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj116; (1965)GLR458
..... , bhandara, air 1962 sc 1536, as shown by the following passage in the judgment at page 1540 :'the definition of the word 'factory' proscribed by section 2(g) of the act shows that a 'factory' means any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on, whether with the aid of ..... thereupon, correspondence ensued between plaintiff and the provident fund department, at the end of which that department, on 28th september 1956, required plaintiff to introduce the provident fund scheme under the act with effect from 1st september 1964 on the ground that it was in the month of august 1964 that the total number of workers employed by plaintiff in the manufacture of the aforesaid three ..... section 1, sub-section (8) of the act provided that, subject to the provisions contained in section 16, which section, it is common ground, is not relevant for the purposes of the appeal, the act applied in the first instance to all factories engaged in any industry specified in schedule i in ..... even apart from the latter question, in the present case, all the three buildings together must he regarded as constituting one factory having regard to the fact that they were situated in one and the same compound specially because when we find that plaintiff is engaged in the activity of producing ..... the factory to the factory inspector in connection therewith on 1st october 1948. ..... manufacturing shuttles in 1948 in the compound .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)115CTR(Guj)397; [1994]205ITR547(Guj)
..... pointed out to us that keeping of a wall clock in the factory is required under the factories act or any other labour legislation. ..... 46,107 was disallowed by the income-tax officer on the ground that, under section 195 of the act, it was an obligation of the assessee to deduct tax at source in respect of that amount and as the assessee had not done so, the whole expenditure cannot be regarded ..... from the above decision, it becomes clear that the word 'plant' as appearing in the relevant section of the act has been construed very widely and various articles like drawings, designs, charts, sanitary pipeline fittings, fans and air-conditioners have been regarded as 'plant' by the ..... required to be deleted from the computation of the assessee's total income and that the proper course for the income-tax officer was to make an order under section 201 for recovering the amount of tax due on the said amount paid to the non-resident. 7. ..... upheld the contention of the assessee and held that it was a permissible deduction and the proper thing for the income-tax officer was to make an order under section 201 for recovering the amount of tax due on the amount paid to the non-resident. ..... whether it was incumbent upon the income-tax officer to have made an order under section 201 for recovering the amount of the tax due on the amount paid to the non-resident in order to sustain the ..... of the surtax amount, it moved the tribunal under section 256(1) of the act for referring four questions to this court. .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]203ITR933(Guj)
..... 1 is in the negative, whether the tribunal was correct in law in invoking the provisions of section 32(1) read with section 39(2) of the income-tax, while holding that along with the factory building was a business asset no depreciation was allowable on the same in view of the character of its user for the assessment year 1973-74 : (3) whether, on the facts and in the circumstances of the case, the tribunal was ..... whether the tribunal was further justified in not deciding the alternative contention that the said liability was liable was liable to be taken in to account under section 43a of the act for the purpose of determining depreciation ?' 3. ..... 2 was chargeable under the head 'income from house property ' and that no depreciation was allowable in respect thereof under section 32(1)(ii) of the income-tax act, 1961 (2) if the answer to question no. ..... 26 of 1980 under section 256(2) of the act and prayed that the tribunal be directed to raise and refer those questions top this court along with a supplemental statement of case ..... the income-tax appellate tribunal has referred the following four questions to this court at the instance of the assessee under section 256(1) of the income-tax act, 1961 : for the assessment year 1972-73 and 1973-74 : '(1). ..... a similar contention was raised by the assessee for the earlier assessment years also and holding that it was income from house property and, therefore, no depreciation was allowable in respect thereof under section 32(1)(ii) of the act. 5. .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR545
..... while the proceedings were pending before the deputy charity commissioner, proceedings were started by the agricultural lands tribunal under section 32g of the bombay tenancy and agricultural lands act, 1948 (hereinafter referred to as 'the tenancy act') for determination of the purchase price of lands of village isanpur in the first instance on the footing that several t ..... villages isanpur and vasna are exempt under section 88b of the tenancy act, 1948 from the application of many of the provisions of the said act, more particularly chapter iii (sections 33 to 43) and the order of the tribunal dated 26th june 1961 rejecting the application of the petitioner without making an inquiry as to whether the conditions of section 88b were satisfied or not, is patently ..... claiming the exemption in this case is uth may 1959, which is the postponed date on which the tenants of the trust land become the deemed purchasers, having regard to the provisions of section 88(1)(c) of the tenancy act and in view of the fact that on the 'tillers' day' (1st of april 1957) the trust estate was under the management of the court of wards and the estate was ..... was contended that the trust claiming the exemption for its land must prove that the trust was registered before the relevant date, that is to say, the entry under section 21 of the trusts act must be shown to have been made before the relevant date, irrespective of the fact whether steps were taken by the manager or trustees of the trust to get the .....
Tag this Judgment!Court : Gujarat
Reported in : 2009(238)ELT738(Guj)
..... it was submitted that the impugned orders passed by the tribunal clearly show that all the factors envisaged under section 35f of the act have been taken into consideration and that the tribunal has applied its mind to all the submissions advanced on behalf of the petitioner and has thereafter exercised discretion. ..... first, this aspect was not the subject matter of the order under challenge and, secondly, section 22 of the sick industries act, provides relief in regard to the proceedings which relate to (a) winding up of the industrial company; (b) execution, distress or the like against any of the properties of the industrial company; (c. ..... (supra) the supreme court was called upon to consider the question whether the tribunal was justified in dismissing the appeal on the ground that the amount which was required to be deposited under section 35f of the central excise act, 1944, was not deposited within the period allowed by the tribunal. ..... it was submitted that under the provisions of section 35f of the central excise act, 1944 (the act), discretionary powers are vested in the tribunal. ..... of duty and penalty, mainly on the ground of financial hardship, stating that the petitioner's company had been registered as a sick unit with the board for industrial and financial reconstruction (bifr) and a scheme under section 17 of the sick industrial companies (special provisions) act, 1985 was under consideration. .....
Tag this Judgment!Court : Gujarat
Reported in : (1997)140CTR(Guj)418; [1997]225ITR84(Guj)
..... keeping in view the broad meaning which can be assigned to plant it has to mean organisation itself or to include within itself an apparatus, which may be machinery as well and keeping in view use of separate expressions in the act and presumption of different rate on written down value of each building, machinery and plant used in carrying on business of the assessee, whether of manufacture or not, it must be held that what is required to be considered for purpose of computing depreciation ..... in view of the aforesaid, we are unable to accept the contention of the learned counsel for the assessee that 'plant' for the purposes of computation of allowable deduction as depreciation under it act should be taken to mean an entire organisation or unit as a whole comprising of all apparatuses installed therein which are necessary for its function but it will have to be seen that for the purposes of carrying on business of the ..... we may also usefully refer to the meaning of 'plant' as given in words and phrases legally defined (butterworth) which states that 'in the context of an act which deals with what goes on in factories, 'plant' is an ordinary english word in common usage whose meaning is well understood. ..... so, can it be said that because the air-conditioners are necessarily used for the functioning of the factory, it becomes an artificial silk manufacturing machinery or plant on a close reading of the scheme of the act and the rules, our answer to the question is in the negative. .....
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