Court : Gujarat
Reported in : (1986)1GLR341
..... and conduct of officers and employees of a food corporation, other than the secretary aforesaid;respondent no. 1 corporation in exercise of the powers conferred on it by section 45 of the act, has framed regulations called 'staff regulations, 1971,' with the sanction of the central government. regulation 78 of these regulations relates to allowance and advances and it ..... be allowed enhanced h.r.a. after merging d.a. upto 320 points with effect from august 1, 1982 as per the guidelines/procedure contained in the ministry of finance, office memorandum referred to above. the enhance amount of h.r.a. for the period from august 1, 1982 to february 28, 1983 was directed to be ..... has been done by office memorandum no. 11016/5/b2.e.ii(b) dated february 7, 1983, annexure 'b' to the petition, issued by the ministry of finance and this reclassification was made with effect from august 1, 1982 for the purpose of h.r.a. before this reclassification was made, the central government by office memorandum no .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)50CTR(Guj)283; [1986]162ITR142(Guj)
..... -section(1) of section 80p provides that where, in the case of an assessee being a co-operative society ..... ), 81(iii) and 81(iv) of the act, section 81(iv) being a verbatim reproduction of section 14(5) with the whodunit (1) 'income of co-operative reproduction after the amendment brought about by the finance (no. 2) act, 1967, with effect from april 1, 1968, section 81(iv) was replaced by section 10(29) and section 81(i) was replaced by section 80p with which we are concerned. sub .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)1GLR356; (1986)IILLJ238Guj
..... such director.' '142. corporation director. so long as any moneys be owing by the company to any finance corporation or credit corporation or to any financing company or body (which corporation or body is hereinafter in this article referred to as 'the corporation'), who ..... time, which the company has invariably obeyed and carried out. to wit, the said government directed the company : (i) in 1968, to stop retail sale of fertilisers from its farmers information centres; (ii) in 1970, to place its entire insurance with lic ..... corporation was resorted to in these cases having regard to the nature of the task to be performed. the corporation acting as instrumentality or agency of government would obviously be subject to the same limitations in the field of constitutional and administrative ..... discharging social and moral responsibilities of the company to the public or any section of the public as also any activity likely to promote national welfare or social, economic or moral uplift of the public .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1986Guj209; (1986)1GLR1
..... court speaking through tulzapurkar, j. (as he then was) held that officer on special duty under section 3 of the maharashtra co-operative societies act, 1968 was a court within the meaning ofsection 3 of the contempt of courts act as he satisfied the main two criteria in order to constitute the tribunal a court. in the first ..... of which it is appointed as the arbitrator by a submission; (c) whether a strike, lock-out, closure, stoppage or any change is illegal under this act'.section 79 deals with commencement of the proceedings before the labour court and provides that proceedings before a labour court in respect of disputes falling under clause (a) of ..... of industrial disputes relating to matters specified in the second schedule and for performing such other functions as may be assigned to them under the act. in sub-section (3) of section 7 qualifications for being appointed as presiding officer of the labour court are laid down which indicate that the concerned labour court judge may be .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)50CTR(Guj)37; [1987]163ITR237(Guj)
..... (guj) . 6. before adverting to the decisions cited, it would be necessary to point out that the definition of the expression 'industrial company' given in section 2(8)(c) of the finance act, 1974, means a company which is mainly engaged....... in the manufacture or processing of goods. so, if the company is mainly engaged in either manufacturing or ..... pulverising bentonite was an industry within the meaning of section 2(8)(c) of the finance act, 1974, and hence the assessee was an industrial company is correct in law and sustainable from the material on record ?' short facts leading to ..... and in the circumstances of the case, the income-tax appellate tribunal was justified in law in holding that the assessee was an industrial company under section 2(8)(c) of the finance act, 1974, and entitled to benefit of concessional rate of tax 2. whether, the finding of the tribunal that the activity of the assessee of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj33
..... it would be profitable to shortly refer to the material provisions which are relevant for purposes of appreciating the various facets of the first question.22. section 11(1) of the act prescribes the nature and the composition of the market committee. shortly stated, the market committee comprises of :(i) 8 agriculturist members (ii) 4 trader ..... to have been renewed for purposes of the election scheduled to be held on november 30 1985, and restraining the director of agricultural marketing and rural finance from interfering with their right of franchise to contest and vote at the ensuing election merely on the ground that their licenceshave not been renewed by ..... for a writ of mandamus or a writ in the nature of mandamus directing the agricultural produce market committee, patan; the director of agricultural marketing and rural finance, and the district registrar election officer for the election to the market committee, who are appellant and respondents nos. 5 and 6, respectively, 'to allow .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)1GLR704
..... , home department (special), by order and in the name of the governor of gujarat, under the provisions of section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (cofeposa act for short). the said order was pasted with a view to preventing him from abetting the smuggling of goods. ..... affidavit-in-reply opposing the petition. the first affidavit-in-reply was filed by mr. a.k. agnihotri under secretary to the government of india, ministry of finance. the second affidavit was filed by mr. t.s. randhawa, deputy secretary to the government of gujarat, home department (special). the third affidavit has been filed ..... detention order is liable to be quashed and the petitioner is required to be set at liberty mainly on the ground that the detaining authority has not acted favourly to the petitioner and that the sponsoring authority has withheld from the consideration of the detaining authority relevant material which was favorable to the petitioner. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj66; (1986)2GLR884
..... of construction contract - dr. manfred straubs, professor of commercial law, technical university., vienna in 'international business lawyer', march 1985, a monthly published by a section of business law of international bar association, london).'14. it should not be lost sight of that internal agreements between the members of a joint venture group ..... the past. as there was no reply, another letter was addressed on july 31, 1984 to the secretary to the government of india in finance ministry enclosing a letter from the engineering news-record magazine which is a world leading engineering industry magazine congratulating the first petitioner company on being ..... were designated as a sponsor company and assigned the responsibility for executing the works and providing of capital, finance, equipment, man-power and management in that behalf, while the second petitioner were to act merely as a technical collaborator of the first petitioner with respect to the works by providing initial technical .....
Tag this Judgment!Court : Gujarat
Reported in : 1987(12)ECC333; 1987(27)ELT216(Guj); (1986)2GLR199
..... the expression 'electric valorem.wires and cables, all sorts' used in thisitem shall not include square or rectangularconductors, whether insulated or not.'section 3(1) of the act, which is a charging section gives power to levy and collect duty of excise on all excisable goods other than salt which are produced or manufactured in india. ..... excise authorities challenged the order dated 2.3.1976 (annexure 'i' to the petition) of the joint secretary to the government of india, ministry of finance, department of revenue and insurance, passed in revision application, whereby the petitioners were required to pay excise duty on the ground that they had manufactured excisable ..... period 28.3.1968 to 31.12.1970 he directed the petitioners to pay central excise duty as determined by the authority below. 6. being dissatisfied with the said order of the appellate collector, the petitioners filed revision application before the joint secretary to the government of india, ministry of finance, department of .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)57CTR(Guj)114; [1986]160ITR15(Guj)
..... with effect from april 1, 1972, clause (3) of section 10 read as under : 'any receipts which are of a casual and non-recurring nature, unless they are - (i) capital gains, chargeable under the ..... assessee under section 10(3) of the act as it stood at the relevant time. it was submitted that the amount of rs. 1,01,572 which the assessee received as a result of devaluation was nothing but a windfall and, therefore, that amount cannot be included in the total income of the assessee. prior to its substitution by the finance act, 1972, ..... excess amounts of rs. 59,986 and rs. 41,586 totalling to rs. 1,01,572 was of casual and non-recurring nature and hence exempt under section 10(3) of the act as it stood at the relevant time. the income-tax officer was of the view that the claim made by the assessee was frivolous. he found that what .....
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