Court : Gujarat
Reported in : (1990)2GLR1103
..... 'district judge' in art. 236(a) of the constitution. the bombay high court judgment referred to above has adopted the definition in the general clauses act and interpreted section 236, which, in our opinion, is not correct on the plain reading of the articles pertaining to subordinate courts which occur in chapter vi of part ..... the question of law as to the interpretation of the constitution arising before the tribunal. in our view, the subordination for the purpose of section 3 of the contempt of courts act means judicial subordination under the hierarchy of courts under the civil procedure code or the criminal procedure code.' the supreme court has further observed : 'it may not be ..... to be a court. the labour court adjudicates upon disputes which are essentially of a civil nature. the labour court's functions were held as far back as 1968 to be 'quasi civil' in nature. this must apply to the industrial court. the industrial court has original jurisdiction under the statute. it is also a .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1990Guj105; [1992]73CompCas209(Guj); (1985)1GLR57; (1990)1GLR628; (1990)1GLR628
..... of arbitrary exercise. the guidelines for the exercise of this power are thus found in the object and purpose of the act and in the various provisions including section 24 of the act. section 29 is thus not arbitrary nor is it violative of article 14 of the constitution. srinivasa kandasari sugars v. government of ..... , other financial institutions and other parties. this distribution has to be done by the state government with the approval of the central government under section 4 of the act and the shares are not transferable except to the state government, reserve bank, development bank or other financial institutions recognised in this behalf by ..... the loan and instalments thereof and in meeting their obligations to the respondent corporation. the respondent-corporation had, therefore, resorted to section 29(1) of the state financial corporation act, 1951 (act no. 63 of 1951), whereunder the state financial corporation has been conferred a right to take over the management or possession .....
Tag this Judgment!Court : Gujarat
Reported in : 1991(33)ECC224; 1991LC511(Gujarat); 1991(52)ELT222(Guj); (1991)2GLR1013
..... to the manufacturers of vanaspati or soap, if they used certain types of minor oils in production of those items. while introducing budget for the year 1987-88, the union finance minister made the following speech in this behalf : . . . . . . . . . . . . last year, we introduced a system of rebate in excise duties for vanaspati and ..... utilise the credit so earned for payment of excise duty on the manufacture of the final product. 6. in order to achieve the object of inserting section aaa in chapter v the government issued certain notifications under rule 57k. the relevant notification issued on 1-3-1987 with respect to manufacture of vanaspati/ ..... that statutes should not be construed so as to create new disabilities or obligations or impose new duties in respect of transactions which were complete at the time the amending act came into force. . . . . . . . . . . ..' 14. he also relied upon similar observations made by the supreme court in govinddas v. income-tax officer, air 1977 sc .....
Tag this Judgment!Court : Gujarat
Reported in : (1990)2GLR1090
..... , home department, gandhinagar. the petitioner has also challenged the order dated 9-3-1989 issued under section 9(1) of the cofeposa act by shri b.v. kumar, additional secretary to the government of india, ministry of finance department of revenue, specially empowered in this behalf by the central government.2. from the allegations made ..... also stated that if the representation is meant for the central government, he should submit the same through the joint secretary (cofeposa), government of india, ministry of finance, department of revenue and if the representation is meant for the advisory board, it should be addressed to the chairman, cofeposa advisory board. the learned advocate ..... (1) crimes 453.5. in the result, this petition is allowed. the impugned order of detention is quashed and set aside. consequently, the declaration under section 9(1), dated 9-3-1989 is also set aside. the petitioner is directed to be released forthwith unless his presence is required in jail in connection .....
Tag this Judgment!Court : Gujarat
Reported in : (1990)2GLR1010
..... therefore, if anyone is competent to cancel the election, he is respondent no. 1 and he has done it.5.1. as far as the provision of section 21 of the general clauses act is concerned, it enables the authority competent to issue notification and/ or order to add, amend, very, or rescind notifications. the learned counsel for the petitioner ..... to take place on 21-2-1990.2. on 5-2-1990, the election officer published notice that under the instructions of the director of agricultural market and rural finance, the election programme has been postponed for the time being. the petition was filed on 6-2-1990 and notice was issued to the respondents returnable on 7- ..... is published in the office of the market committee is signed by respondent no. 2 under the authority of respondent no. 1 and there is sufficient compliance with conditions of section 21. the decisions in the case of state of bihar v. d. n. ganguly and ors. : (1958)iillj634sc ranchhod zina v. patankar, collector, bharuch 1966 (vii) glr .....
Tag this Judgment!Court : Gujarat
Reported in : (1990)89CTR(Guj)266; [1991]189ITR18(Guj)
..... to put an effective curb on the proliferation of such trusts and to reduce the scope of tax avoidance through such means, the finance act, 1970, replaced section 164 of the said act by a new section under which a representative assessee who received income for the benefit of more than one person whose shares in such income were indeterminate or ..... simplified and recast on the lines of the correspondent provisions in the south african income-tax act. under the provisions of section 16a of the said act, before the amendment made by the finance act, 1970, income of a trust in which the shares of the beneficiaries were indeterminate or unknown was changeable to tax as a single unit treating ..... are taxpayers, the said proviso was not attracted to the present case. he relied upon the decision of the bombay high court in cit v. lady ratanbai mathuradas : [1968]67itr504(bom) , in which it was held that, on a reading of the relevant clauses of the trust deed. it did not appear that the income in the .....
Tag this Judgment!Court : Gujarat
Reported in : 1991(34)ECC64; 1991(54)ELT38(Guj); (1991)1GLR336
..... of that portion of the duty of customs leviable thereon which is specified in the first schedule to the indian tariff act, 1934, as is in excess of 30 per cent ad valorem.' 4. section 19 of the finance act, 1974 has made provision for the levy of auxiliary duty on goods covered by the first schedule to the tariff ..... as determined in accordance with the provisions of section 14 of the customs act, 1962. the auxiliary duty is in addition to the duties chargeable under the customs act. thereafter in exercise of the power conferred upon section 25(1) of the customs act and clause 19 of sub-clause (4) of the finance act, 1974, the central government by notification dated ..... 1st march 1974 (annexure 'b') exempted the goods specified in column 2 of the table being goods mentioned in the first schedule to the act, from so much of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1991)1GLR384
..... the detenu at the time of the execution of the order. on 9-3-1989 a declaration under section 9 of the act was also issued by shri b.v. kumar, additional secretary to the government of india, ministry of finance, department of revenue, who is respondent no. 4 herein. both the order are challenged in this ..... the gold was seized under a reasonable belief that the gold was smuggled and was liable to be confiscated under the provisions of the customs act and the gold (control) act, 1968.2. the learned advocate appearing for the petitioner submitted that in the grounds of detention it is mentioned that if the detenu wishes to ..... it is also stated that if the representation is meant for the central government, it should be submitted through the joint secretary, (cofeposa), government of india, ministry of finance, department of revenue, central economics intelligence bureau, and if the representation is meant for the advisory board, it should be addressed to the chairman, cofeposa advisory board. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1992Guj38; (1992)1GLR46
..... from the petitioner. in the alternative, it is submitted that if such levy and collection is found to be flowing from the provisions of sections 2(a), 2(e), 2(g) and section 3 of the act, then in that case, these provisions would be illegal and ultra vires and would be liable to be struck down.4. we have ..... for the use of the lift. the said communication is at annexure d. thereafter, the petitioner made a representation to the second respondent state of gujarat in finance department. the finance secretary through his subordinate officer's letter dated 15-12-1978, however, rejected the representation of the petitioner as per communication at annexure 'e'. it is in ..... being admitted to place of entertainment. ten paise charged by the petitioner from cinegoers are not for admission to auditorium but they are charged for admission to lift. section 2(g)(v) cannot be of any avail to the revenue for the simple reason that the payment is not for any purpose whatsoever connected with an entertainment .....
Tag this Judgment!Court : Gujarat
Reported in : 1991(54)ELT59(Guj)
..... article 226 of the constitution of india challenging his detention by an order passed on 31st january, 1990 by respondent no. 2 under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (the cofeposa for brief). its copy is annexed as annexure 'b' to this petition. 2. the petitioner was served ..... to be explained in para 19 thereof. it has inter alia been stated that the petitioner's representation dated 29th march, 1990 was received by the ministry of finance, department of revenue on 4th april, 1990. the concerned authority found it necessary to call for comments from the sponsoring authority and therefore he ordered to call for ..... comments were called from the investigating authority. then, it has further been stated that, on receipt of the said comments, the same were sent to the ministry of finance on 11th may, 1990. the rest of the explanation would not be material for the present purpose. 4. it does not become clear from para 19 of the .....
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