Court : Gujarat
Reported in : 2000(70)ECC387; (2000)3GLR2184
..... the samadhan scheme and makes suitable declaration as provided thereunder, there must be a dispute pending between the party and the department [section 95(ii)(c) of the finance act]. in other words, if in any case where there is no show cause notice pending nor the party is in dispute at the appellate/revision stage nor is there ..... the final order of the cegat. 2. according to the petitioners, it satisfied all the conditions of getting the benefit under the said scheme contained in chapter iv of the finance (no. 2) act, 1998. 3. two show cause notices were issued to the petitioners on 8.1.1988 and 4.5.1988 by which recovery proceedings as contemplated under ..... in view of the show cause notices not having been proceeded with further. the learned counsel further argued that under the provisions of section 87(m) of the finance (no. 2) act, 1998, the expression 'tax arrear', in relation to indirect tax enactment, means not only the amount of duties etc. determined as due or payable as on 31st .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)161CTR(Guj)246; [2000]245ITR84(Guj)
..... chargeable under item 17(3) and the later under item 17(4) of the first schedule to the act. the finance act, 1961, raised the excise duty payable under item 17(4) to 35 np per kilogram w.e.f. 1st march, 1961. from 1st march, 1961, to 1st ..... stood void ab initio'. 27. in this connection, we may also quote relevant paragraph from de smith, woolf and jowell, judicial review of administrative action, (5th edn. 1995), chapter 11 (procedural fairness : fettering of discretion) : '11-001. a decision-making body exercising public functions which is entrusted with a direction must not, by the adoption of a ..... 'packing and wrapping paper' 'printing and writing paper' and 'machine glazed paper' popularly known as 'm. g. poster paper'. upto 28th february, 1961, the date on which finance bill of that year was introduced in parliament, the printing and wrapping paper were subject to excise duty at the rate of 22 np per kilogram though the former was .....
Tag this Judgment!Court : Gujarat
Reported in : [2000]111TAXMAN144(Guj)
..... was chargeable under item 17(3) and the later under item 17(4) of the first schedule to the act. the finance act, 1961 raised the excise duty payable under item 17(4) to 35 np per kilogram with effect from 1-3-1961. from 1-3-1961 to 1-8- ..... void ab initio.' (emphasis supplied)6j. in this connection, we may also quote relevant paragraph from de smith, woolf and jowell, judicial review of administrative action, 5th edn. (1995), chapter 11 (procedural fairness : fettering of discretion) :'11 -00 1. a decision-making body exercising public functions, which is entrusted with a direction must not, by the adoption of a ..... 'packing and wrapping paper', 'printing and writing paper' and ,machine glazed paper' popularly known as 'm.g. poster paper'. up to 28-2-1961, the date on which finance bill of that year was introduced in the parliament, the printing and wrapping paper were subject to excise duty at the rate of 22 np per kilogram though the former .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2001Guj16
..... .2. short facts which are relevant to dispose of this petition are as under :3. the architects act, 1972 (hereinafter referred to as 'the architects act') has been enacted by the parliament which provides for council of architects, president and vice-president of council, finances of council, recognition of qualifications granted by authorities in india, recognition of architectural qualifications granted by authorities in ..... foreign countries, effect of recognition, minimum standard of architectural education and professional conduct etc. chapter iii refers to registration of .....
Tag this Judgment!Court : Gujarat
Reported in : [2001(88)FLR561]; (2001)GLR74
..... of the government, continued to be an attached office of the government even though it was registered as a society under the societies registration act and wholly financed by the government and the taxing power of the state was invoked to make it financially viable and to which independent research institutes set up ..... the state.' 53. we cannot by a process of indicial construction allow the fundamental rights to be rendered futile and meaningless and thereby wipe out chapter iii from the constitution. 54. for the purpose of article 12 one must necessarily see through the corporate veil to ascertain whether behind that veil ..... representative of the ministry of industrial development, government of india (v) a representative of the ministry of education, government of india (vi) a representative of the ministry of finance, government of india (vii) following to be nominated by the central government :- (a) a management expert (b) an outstanding craftsman (c) four professionals from engineering .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)165CTR(Guj)57
..... is its actual price paid by the assessee whether in cash or in kind (see osborne v. steel barrel co. ltd. (1942) 24 tax cas 293 and craddock v. zevo finance co. ltd. (1946) 27 tax cases 267). but, what should be done when the stock is not purchased but received by way of a grant or a gift is the ..... flour received by the union from the unicef free of charge is not deductible in computation of total income ?'2. the relevant assessment years are 1976-77, 1977-78 and 1978-79. the assessee is a co-operative society engaged in the marketing of milk and milk products. it had claimed for deduction, the contribution to gujarat rajya co-operative ..... in section 28 chargeable under the head 'profits and gains of business or profession', shall be computed in accordance with the provisions contained in sections 30 to 43a of the act. therefore, even for the purpose of computing income under the head 'profits and gains of business or profession' under section 28, the definition of actual cost' in section 43 .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)1GLR153
..... of the supreme court in the matter of a. n. shastri v. stateof punjab and ors., 1988 supp. scc 127.***** 26. in the matter of secretary, finance department and ors. v. west bengal registration service asso., air 1992 sc 1203, the court was considering theclaim for parity of pay made by the employees in various ..... kumar gupta and anr. v. state of u. p. and ors., 1997 (5) scc 201; mohinder singh gill and anr. v. the chief election commissioner and anr., air 1978 sc 851; kishan lal v. union of india and anr., 1998 (2) scc 392; bhupatlal govindji v. bhanumati dayalal, 1983 (2) glr 1137 : air 1984 guj. 10; ..... primary education tribunal,gujarat secondary education tribunal, gujarat higher secondary education tribunal and the gujarat universities services tribunal. all these tribunals have been constituted under the relevant acts and the functions and duties of these tribunals are more or less the same. the terms and conditions of service of the gujarat higher secondary education tribunal have .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)1GLR603
..... the rights to have legal services for his defence.32. the universal declaration of human rights and the constitutional provisions enshrined in chapters iii and iv and the provisions of legal services authorities act, 1987 and the provisions of section 304 of the code of criminal procedure manifest the human rights deriving from the dignity ..... rational basis for assuming that indigent's motions for leave to appeal are less meritorious than those of other defendants ('accused'). the imposition by the state of finance's barriers restricting the availability of appeal of review for indigent criminal-defendants has no place in the american heritage of criminal justice under the law.37. ..... in will, also, be interesting to refer the judicial creativity and activism of the hon'ble apex court manifestedin maneka gandhi v. union of india, air 1978 sc 597. it will be heartening to find that the highest court of the land has given this landmark decision in which the following observations in the matter .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)1GLR867
..... defendant nos. 6 and 7. it is, very, clear that defendant nos. 6 and 7, by virtue of the guarantee agreement dated 17-11-1978, in respect of a cash credit facility of finance granted by the plaintiff bank to the debtors pursuant to an agreement executed by borrowers original defendant nos. 1 to 5, dated 19-10 ..... v. centra bank of india & anr,, reported in 1981 glr 846 the court was not concerned with continuing guarantee but an 'ordinary guarantee'. section 129 of the contract act provides that a guarantee which extends to a series of transaction is called 'continuing guarantee'. in the case of margaret lalita v. indo. commercial bank ltd., reported in : ..... that exh. 69 a deed of guarantee is not a continuing guarantee. chapter viii of the contract act, 1872, (hereinafter referred to as 'the act') makes provision in relation to contract of indemnity and guarantee from sees. 124 to 147 of the act. section 126 of the act provides as to what is the contract of guarantee. it prescribes that a .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)3GLR2505
..... plan. section 20 permits the area development authority to acquire the land for any purpose specified in section 12. section 21 refers to revision of the plan.35. chapter 3 of the development act makes a provision for declaration of urban development area and constitution of urban development authority. powers and functions of urban development authority are enumerated under section 23. section ..... , disqualification for membership, powers, authority, responsibilities of municipalities etc. power to impose taxes by, and funds of, the municipalities finance commission, audit of accounts of municipalities, elections to the municipalities, committee for district planning, committee for metropolitan planning etc. are provided in chapter ixa of the constitution.article 243(w) reads as under :'243w: powers, authority and responsibilities of municipalities, etc.- subject .....
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