Court : Gujarat
Reported in : [1984]56CompCas487(Guj); (1983)1GLR44
..... /s. v. a. phadke and co. along with the postal receipts acknowledging payment of telegram charges. it appears that the telegram has been sent on may 1, 1978. this correspondence also prima facie indicates that there was an agreement to sell the borivli land to company. the contents of the aforesaid letter and the telegram are self-explanatory ..... cheque for necessary amount with shri sudhir tanna, who was the clerk of the said firm, and was deputed personally to carry the said letter. on or about may 1, 1978, a telegram was sent by the said shri k. d. patel, on behalf of the company addressed to m/s. v. a. phadke & co., bombay, protesting ..... keep the proper perspective and context of the power of this court under s. 392 of the companies act. 1956. section 392 is one of the group of section providing for compromise, arrangement and reconstruction in chapter v of the companies act, 1956. section 391 empowers the court to compromise or make arrangement with the creditors and members. section .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1983Guj86
..... legal position having been stated, we now move on to the other aspects of the case.13. the western railway finance manual, 1958 lays down that the work of handling and transhipment of goods, parcels, luggage is done through any one ..... contractors is to call for open tenders. the instructions for dealing with tenders are contained in chapter v of the manual. the preamble to chapter v states that the indian railways spend crores of rupees on the purchase of raw-material and ..... has raised a similar objection. the contract was given to messrs chirag & company for three years from 1st feb. 1978 after following the open tender system as their quotations were the lowest. the performance of the said contractor was satisfactory and ..... they were prevented from competing which they were entitled to as citizens of india and. therefore, the railway administration had acted in violation of their constitutional rights. they, therefore, pray that the contracts executed in respect of the aforesaid transhipment .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)31CTR(Guj)255; [1983]141ITR875(Guj)
..... is no dispute that the trusts to which donations are made are institutions to which s. 80g applies. explanation 5 was added at the foot of s. 80g by the finance act, 1976, with effect from april 1, 1976. the said explanation reads as under : 'explanation 5. - for the removal of doubts, it is hereby declared that no deduction shall be ..... of the relevant evidence it finds that the donation is of a sum of money, it may grant rebate sought by the assessee. the insertion of expln. 5 by the finance act, 1976, with effect from april 1, 1976, was merely to clarify this doubt which had arisen on account of an erroneous reading of the judicial pronouncements on the point. ..... , therefore, do not consider it necessary to examine in detail the contention of the learned counsel for the revenue that expln. 5 inserted by the finance act, 1976 has retrospective application. even without the insertion of expln. 5, as pointed out earlier, courts have taken the view that s. 80g is attracted only if the donation .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj276; (1982)1GLR157
..... paid on demand, it shall be recovered, as if it were a tax, by process of recovery as pro. vided in chapter viii (rules of the schedule appended to bombay provincial municipal corporations act lix of 1949).'on a plain reading of this rule it becomes clear that the commissioner or the officer authorised in this behalf ..... conviction the three accused persons preferred separate appeals which were disposed of by the learned city sessions judge, ahmedabad by his judgment and order dated nov. 28, 1978. the learned city sessions judge came to the conclusion that even though by the definition of standing order 2.9 angadias were 'importers', they could not be ..... municipal corporation octroi rules framed under sub-section (7) of section 457 read with sub-section (1) of section 149 of the bombay provincial municipal corporations act, 1949 (hereinafter called 'the act'). and, if yes, (ii) whether it can be called upon to furnish the information required by the requisition notice issued as per sch. i .....
Tag this Judgment!Court : Gujarat
Reported in : [1983]142ITR503(Guj)
..... ?' 3. we proceed to dispose of them by this common judgment. we may, however, state that in reference no. 245 of 1978, the relevant section is s. 2(8)(c) of the finance act, 1974, and except for this difference, in substance, the question involved in that reference is the same because the definition of industrial company ..... definition of the term 'industrial company' and, therefore, the assessee is entitled to the tax concession available to such companies by virtue of the aforesaid two finance acts. we have, therefore, to consider whether the tribunal was right in coming to the conclusion that pressing of loose cotton into bales amounts to processing of cotton ..... within the meaning of the definition of 'industrial company' in the two relevant finance acts. 6. now, before we answer the contention raised by the revenue, it is necessary to bear in mind the process which cotton undergoes for being compressed .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)2GLR317
..... as in force immediately before such commencement, (hereinafter referred to as the old code), as if this code had not come into force.provided that every inquiry under chapter xviii of the old code, which is pending at the commencement of this code, shall be dealt with and disposed of in accordance with the provisions of this ..... the undertaking given. thereafter, because the concerned accused did not remain present, warrants were issued.11. extract from the roznama is produced before me that on 19-9-1978 as the concerned accused was absent, non-bailable warrant was issued. thereafter, on four adjournments the concerned accused remained present. then he was absent on two occasions. ..... law which has consequently resulted in flagrant mis-carriage of justice. in spite of the wide language of section 435, the high court is not expected to act under section 435 or section 439 as if it is hearing an appeal. it is further observed that where neither the trial court nor the sessions court committed .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]51STC289(Guj)
..... whether the director of supplies and disposals carried on business of selling the goods in west bengal within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941. the majority of the court comprising of sikri and ramaswami, jj., held, on consideration of the totality of circumstances, that the activity of ..... materials as much as a service performed in furnishing labor. in the plural, the term involves more then mere labor, and signifies much more than merely the act of performing labor, and may include, as well, expenditure materials, and things furnished.' 23. the discussion as to the application of sales tax statutes to transactions ..... shanker-4' cotton, agricultural co-operative societies of cotton growers were recommended to be formed. accordingly, the assessee-society was registered under the bombay co-operative societies act, 1925, inter alia, for the objects specified in clause 2 of its bye-laws all of which need not be referred to. the relevant objects material for .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(2)ECC63; 1982(10)ELT821(Guj); (1983)1GLR1
..... most efficient and competent economist will not be able to predict in advance the extent of the levy at the time he prepares the central budget for the union finances. so also the actual levy will have to be made more than a year or year and a half or perhaps two years after the actual clearance of the ..... ii. whether expenses of the aforesaid categories (such as publicity, storage, etc.) are now deductible in making computation in context of amendment of section 4 of the act by act 22 of the 1973 even if the same were not deductible before the amendment 13. this is the second remification of the matter which we indicated in the opening part ..... formula. the same reasoning will apply to the decision rendered by the supreme court in atic industries ltd. v. h.h. dave, assistant collector, central excise and others : 1978(2)elt444(sc) . we, therefore, do not think that the petitioners are justified in claiming deduction in respect of the aforesaid categories of expenses on the basis of voltas' .....
Tag this Judgment!Court : Gujarat
Reported in : 1983LC1D(Gujarat)
..... the most efficient and competent economist will not be able to predict in advance the extent of the levy at the time he prepares the central budget for the union finances. so also the actual levy will have to be made more than a year or year and a half or perhaps two years after the actual clearance of the ..... .ii. whether expenses of the aforesaid catgories (such as publicity, storage, etc) are now deductible in making computation in the context of amendment of section 4 of the act by act 22 of 1973 even if the same were not deductible before the amendment?14. this is the second ramification of the matter which we indicated in the opening part of ..... the decision rendered by the supreme court in 1975 cen-cus 49c : ecr c 456 sc atic industries ltd. v. h.h. dave. assistant collector, central excise and ors. : 1978(2)elt444(sc) . we, therefore, do not think that the petitioners are justified in claiming deduction in respect of the aforesaid categories of expenses on the basis of voltas' case .....
Tag this Judgment!Court : Gujarat
Reported in : [1983]54STC45(Guj)
..... arising under a contract of sale by implication of law spoken of in section 62 refer to the rights, duties and obligations referred to in chapter iii of the sale of goods act, 1930, which contains the provisions laying down rules as to transfer of property between a seller and a buyer and the transfer of title, ..... above facts taken together, contract of sale in the present case which had transpired on 13th march, 1973, would have become a 'sale' under the sale of goods act on 27th march, 1973, when the western railways had appropriated the goods and had delivered them to the transport carries for their carriage from sabarmati to bombay ............' '............. ..... and (4) whether the applicant-company was liable to be registered as a dealer under the act 4. the applicant-company was heard by the deputy commissioner of sales tax, who, by his order of determination dated 19th april, 1978, answered in the affirmative all the questions set out above. in other words, the determination was .....
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