Court : Gujarat
Reported in : (1969)ILLJ824Guj
..... deals with the powers of the board to evict persons from the premises of the board. 22. chapter vii refers to finance, accounts and audit. as the provisions in the chapter refer to finance, accounts, etc., in various sections controls and adequate fetters have been provided for. sri kaji particularly referred to s. 65 in order to ..... programme sanctioned by it under s. 29 in the official gazette. these provisions, to our mind, with reasonable certainty indicate that the legislature in this act has expressly indicated its intention wherever it intended control either of the legislature itself or of the state government to extend to specific matters also and as ..... to the senior superintendent. according to the petitioner of special civil application no. 486 of 1962, under s. 67(c) of the bombay housing board act, the bombay housing boards had made regulations relating to remuneration and conditions of service of the employees and seniority lists were prepared and promotions to higher posts .....
Tag this Judgment!Court : Gujarat
Reported in : [1972]85ITR315(Guj)
..... here we are setting out the section as it stood during the assessment year 1961-62 prior to its amendment by the finance act, 1968 - that if the income-tax officer, in the course of any proceedings under the act, is satisfied that any person has concealed the particular on his income or furnished inaccurate particulars of such income, he may ..... a sum of rupees one thousand, the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under chapter xxi for the imposition of penalty. where a case falls within section 271, sub-section (1), clause (c), and the minimum penalty imposable exceeds rs. 1,000, ..... ) calling upon the assessee to show cause why penalty should not be imposed on the assessee for concealment of income under section 271(1)(c) of the income-tax act, 1961. now, according to the computation made by the income-tax officer, the income-tax payable by the assessee on the total income of rs. 25,557 was .....
Tag this Judgment!Court : Gujarat
Reported in : [1987]165ITR195(Guj)
..... as we have pointed out with reference to the provisions of the finance act for the year 1962-63 and with reference to the finance act for the year 1964-65, in each year the finance act itself made it clear that in cases falling under chapter xii of the act of 1961, the rates which were to prevail were the rates fixed under the relevant ..... is made for tax in a special case as covered by section 17 of the 1922 act or as covered by the provisions of chapter xii of the 1961 act, such special provisions were to be applied in preference to the rates prescribed by the relevant finance acts as a part of the regular scheme of the taxation statute, was in force from ..... sections included in chapter xii and to the extent to which the provisions of a section included in chapter xii were applicable, the rates fixed by the annual finance act were not to apply. it is in the context of these provisions of section 2, sub-section (4 .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1978Guj226; [1978]115ITR824(Guj)
..... committee have also made a few suggestions on this subject in chapter iii of their report. the board have carefully considered the points involved and their decisions thereon are given below : point (i) : under clause (a) of the ..... of revenue had put too rigid and restrictive an interpretation on this provision, which is not in accord with the spirit of the assurance given by the finance minister. it does not, therefore, surprise us that the assessing officers have also taken an unduly narrow view in the matter and the genuine businessmen have ..... and suggestions have been received by the board from associations and chambers of commerce regarding the manner in which the provisions of section 24 of the income-tax act, particularly those of explanation 2 to sub-section (1) thereof, are being interpreted and applied by the income-tax officers. the direct taxes administration enquiry .....
Tag this Judgment!Court : Gujarat
Reported in : [1980]122ITR341(Guj)
..... is, therefore, a part of the procedural law, it cannot still be applied to cases governed by section 271(1)(c) as it stood prior to its amendment by the finance act, 1964, because the procedural amendment was closely and inextricably linked up with the change simultaneously introduced in section 271(1)(c), viz., deletion of the word 'deliberately'. we do ..... income as returned by such person had been accepted as the correct income.' 8. then, there is the explanation to section 271(1)(c), which was introduced by the finance act, 1964, which at the material time read as follows:'explanation.--where the total income returned by any person is less than eighty per cent. of the total income (hereinafter ..... rs. 1,000, then, the ito was required to refer the case to the iac who was to have, for the purpose, all the powers conferred under the said chapter for the imposition of penalty.10. now, it is beyond the pale of controversy, having regard to the opening part of section 271(1), that it is the ito .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1244
..... section 74 by which the requirement of periodical retirement by rotation is dispensed with in cases of specified societies.(ii) by the impugned amending act of 1981 sections 74a, 74b and 74c and chapter xi-a have been newly inserted.(iii) section 74a prohibits the designated officer which means any chairman, president and any other officer so ..... flows in the form of other indirect benefits such as preferential treatment accorded to the co-operatives, exemptions from the corporate tax into a certain extent and concessional finances from the various financial institutions; these are a few of the various support measures extended by the government. i say further, that the membership of a co- ..... justified only in relation to the right to carry on business.44. a seven judges' bench of the supreme court in maneka gandhi v. union of india : [1978]2scr621 was concerned, inter alia, in the context of impounding of passport of indian citizen by the government of india as to whether section 10(3)(c) of .....
Tag this Judgment!Court : Gujarat
Reported in : (1987)66CTR(Guj)89; [1987]168ITR805(Guj)
..... to be the income of the previous year relevant for the assessment year 1952-53 and the entire income must be assessed at the rate specified in the relevant finance act.' 11. the abovesaid decision has no bearing on the fact of this case. the condition imposed by the income-tax officer in the abovesaid case treating the period ..... of 15 months as they are applicable to the previous year of 12 months. the assessee shall not claim excess depreciation, investment allowance and other statutory deductions under chapter vi-a in respect of the excess period of 3 months comprised in the previous year.' are quashed. rule is made absolute to the above extent only with ..... of 15 months as they are applicable to the previous year of 12 months. the assessee shall not claim excess depreciation, investment allowance and other statutory deductions under chapter vi-a in respect of the excess period of 3 months comprised in the previous year.....' 2. no doubt, the prayer in the special civil application is wider .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR136
..... pannoose and ors., reported in : [1970]75itr174(sc) , (3) the cannanore spinning and weaving mills ltd v. collector of customs and central excise, cochin and ors., reported in : 1978(2)elt375(sc) , and (4) hukam chand v. union of india and ors., reported in : [1973]1scr896 , in support of the proposition that notwithstanding recession of the government ..... act, 1962, exempting aluminium wire rods or aluminium ingots falling within chapter 76 of the first schedule to the customs tariff act, 1975 when imported into india from the whole of the duty of customs leviable thereon under the said schedule ..... shri k. chandramouli, under secretary to the government of india and anr., reported in 1984 (vol. 55) sales tax cases 162, the government of india, ministry of finance, department of revenue had issued notification dated 18-4-1980 in exercise of power conferred by sub-section (1) of section 25 of the customs .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]200ITR688(Guj)
..... his independent private practice as a civil engineer in 1972, and he was granted registration as valuer under the wealth-tax act, on january 6, 1976. section 34ae was inserted in the wealth-tax act, by the finance act, 1988, and under the said provision, every person whose name was included in the register of valuers, immediately before ..... an application under sub-section (2) of section 34ab within a period of three months from that date, for being registered afresh as a valuer under chapter viib of the act. the petitioner did not apply for continuing his registration as a valuer under section 34ae within the prescribed time limit. he, however, made an application ..... this court by way of this pitition, challenging the chief commissioner's order annexure 'a' and the order of the board, annexure 'b'. 3. chapter viib of the act deals with registered valuers. an assessee is entitled to appear before the wealth-tax authorities or the appellate tribunal by a registered valuer in connection with any .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)2GLR1577
..... articles 107 to 111.5. lastly it was contended that the finance bill annually gets introduced well in advance to the lapse of the finance act of the previous year and if the provisions of die act are to be worked out, it is likely to bring a conflict between the finance act of the previous year and the bill for the current year ..... before the commencement of the constitution if inconsistent with the provisions of part iii shall become void to the extent of such inconsistency. no such declaration is found in chapter 2 of part v wherein articles 107 to 111 are found, saying that the laws already made or in other words pre-constitutional laws, if they had not ..... of india cannot be asked to go through the legislative procedure set out under articles 107 to 111, and on account of not having gone through that process, the act cannot loose its sanctity as the law. the constitution of india is prospective and on the subject it is neither explicitly nor impliedly retrospective in operation. the first .....
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