Court : Gujarat
Reported in : 2002ACJ780; (2001)3GLR2528
..... or other crime.'the procedure for claiming compensation and power to award damages or compensation to the claimants, tribunals are provided in chapter xii, from sections 165 to 176 in the new act. claims tribunals are created under section 165, whereas, application for compensation arising out of an accident of the natures specified in ..... the road accidents, came to be filed before the aforesaid tribunal invoking the aids of the provisions of section 110-a of the motor vehicles act, 1939 (old act). the injured claimants had sustained serious injuries, except three of varying gravity. the claim petitions came to be founded upon the plea that the ..... of judicial pronouncements. the tribunal is empowered to award interest, apart from the interest act of 1978, under the provisions of section 110-cc of the old act, whereas, under the new act, corresponding provision is incorporated in section 171 of the act. it is, therefore, left to the discretion of the tribunal to award appropriate reasonable .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR1048
..... use of old building is changed to any other use or when new additions are made to the existing building for use mentioned in the table as prescribed in chapter xv. if a building is constructed for office building, professional consulting rooms, bank and commercial building, restaurant, residential hotels, shops on upper floors, it is necessary ..... point of time, he was also a member of the institute of the chartered accountants of india and member of central direct taxes & advisory committee headed by the finance member and has rendered services in several public fields. the members of the association are doctors, advocates, manufacturers and they are occupying the premises since 1947. respondent no ..... the wooden partition and bricks partition were erected. the entrance was provided towards road. notice was given under section 269(1) of the b.p.m.c. act.7. on behalf of the respondent no. 5 affidavit is filed. it is contended that initially parking was to be provided in the cellar as well as .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)GLR776
..... since it cannot provide for imposition of ceiling on urban immoveable property.' the supreme court had then stated the crucial question as to whether the provisions of chapter-iii of the act also become inoperative by virtue of the resolution passed under article 252 and particularly on the ground that it is a matter of imposition of ceiling on ..... with the conferment of occupancy rights on tenants have nothing to do with the imposition of ceiling on holdings of agricultural land under the act. it is only chapter-iv of the said act which deals with ceiling on land holdings and now that the land in the instant case comes under the urban agglomeration the imposition of ..... by the division bench regarding the question of extra-territorial operation of state laws as was considered in the case of state of karnataka v. ranganatha reddy reported in air 1978 sc 215, in the case of bengal immunity co. ltd. v. state of bihar, reported in air 1955 sc 661 and the observations from bengal immunity co. ltd .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR3745
..... aggregate.](2) on the assumption of the management, such land shall vest in the [state] government during the continuance of the management and the provisions of chapter iv shall multatis mutandis apply to the said land:[provided that the manager may in suitable cases give such land on lease at rent even equal to the ..... m/s sanghvi jeevraj ghewar chand v. secretary, madras chillies, grains and kirana merchants workers union : (1969)illj719sc ; union of india v. sankalchand himatlal sheth 0065/1977 : [1978]1scr423 and k.p.varghese v. income tax officers, ernakulam : [1981]131itr597(sc) .'17. i have considered the submissions of the learned advocates for the parties. i have also ..... executive authority invested with judicial power. the habit of mind an executive officer so formed cannot be expected to change from function to function or from act to act so it is essence that some restrictions shall be imposed on tribunal in a matter of passing orders affecting the rights of the parties.12. the .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)4GLR700
..... nbfcs from accepting deposits, filing ofwinding up petitions etc. it is further stated that inexercise of powers conferred by sections 45j, 45k and 45l of chapter iiib of the act, reserve bank of india hadissued non-banking financial companies (reserve bank)directions, 1977. non-banking financial companiesacceptance of public deposits (rb) directions, 1998 andnbfc ..... conspicuous spaces in other pages offering fabulous rates of interest.'8.3 he has also relied on the decision of the supremecourt in the case of peerless general finance andinvestment co. ltd. vs . reserve bank of india reportedin : 1991crilj1391 . in this case the supreme courtafter considering the decision in delhi cloth and ..... that the business of companies carrying on certain types of `prize-chit' schemes, were not hit by the banning act. the court had ruled (air 1987 sc page 661) that since march 31, 1978, when the residuary clause was introduced by inserting paragraph 19 in the directions of 1977, the reserve bank has .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]254ITR337(Guj)
..... come forward for settlement. the government have taken note of these representations, and for removal of difficulties, issued an order under section 97(1) of the finance (no. 2) act, 1998, clarifying that no civil proceedings for imposition of fine or penalty shall be taken against the co-noticees where the principal noticee has got the ..... 30, 1986. the central board of direct taxes issued a circular which stated that with a view to achieve earlier finalisation under the existing chapter xx-a of the income-tax act, the board has decided with effect from april 1, 1986, that acquisition proceedings under section 269c will not be initiated in respect of an ..... is in the above context that the supreme court held (page 694): 'the circular was obviously with an object of achieving earlier finalisation of the proceedings under chapter xx-a. the circular is undoubtedly a beneficial measure in order to bring to an end the uncertainty of litigious proceedings with reference to properties, the value of .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)165CTR(Guj)722
..... the head 'capital gain' by treating the same as income of the previous year in which the transfer took place. section 54f was introduced in the act by finance act, 2/1977 with effect from 1-4-1978, for the purpose of exempting capital gain from tax, if sale proceeds of the asset are invested within six months in shares, bank deposits, units ..... gain on the compensation received on acquisition of the land. the recomputation of capital gain was sought to be done under section 155(7a) which was introduced by the finance act of 1978 with retrospective effect from 1-4-1974.in reply, the assessee stated that he had made requisite deposits, as required by section 54e(3) of the ..... capital gain tax to the assessee on the additional compensation received by her on the ground that section 54f(3) as inserted by the finance act, no. 2/1977 came in force with effect from 1-4-1978, and the said provision did not apply to the capital gain assessable for the assessment year 1974-75. the income tax officer also .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)170CTR(Guj)354
..... come forward for settlement. the government have taken note of these representations, and for removal of difficulties, issued an order under section 97(1) of the finance (no. 2) act, 1998, clarifying that no civil proceedings for imposition of fine or penalty shall be taken against the co-noticees where the principal noticee has got the case ..... after 30-9-1986. the central board of direct taxes issued a circular which stated that with a view to achieve earlier finalisation under existing chapter xx-a of the income tax act, the board has decided with effect from i-4-1996, that acquisition proceedings under section 269c will not be initiated in respect of a ..... appeal. it is in the above context that the supreme court held : 'the circular was obviously with an object of achieving earlier finalisation of the proceedings under chapter xx-a. the circular is undoubtedly a beneficial measure in order to bring to an end the uncertainty of litigious proceedings with reference to properties, the value of .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)4GLR2903
..... to come forward for settlement. the government have taken note of these representations, and for removal of difficulties, issued an order under section 97(1) of the finance (no.2) act, 1998, clarifying that no civil proceedings for imposition of fine or penalty shall be taken against the co-noticees where the principal noticee has got the case ..... property after 30.9.1986. the central board of direct taxes issued a circular which stated that with a view to achieve earlier finalisation under existing chapter xxa of the i.t.act, the board has decided w.e.f. 1.4.1996 that acquisition proceedings under section 269-c will not be initiated in respect of a ..... in appeal. it is in the above context that the supreme court held: 'the circular was obviously with an object of achieving earlier finalisation of the proceedings under chapter xx-a. the circular is undoubtedly a beneficial measure in order to bring to an end the uncertainty of litigous proceedings with reference to properties, the value of .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR3048
..... 9 to 20, shall, so far as may be, apply to such revision.'18. the other provisions of the act contained in chapter iii for constitution of urban development areas, control of development and use of land in chapter iv and chapter v containing town planning schemes etc, being not directly relevant, are not being dealt with or quoted.19. learned sr ..... the local authority after making up its mind to acquire land for a public purpose must do so within as short a period of time as possible. .... the finances of a local authority are not unlimited nor have they the power to execute all schemes of proper utilisation of land set apart for public purposes as expeditiously as ..... have sanctioned the draft development plan submitted by the corporation on 12-8-1983, because the gujarat town planning act, had come in force on 3-1-1978, and subsection (2) of section 124 of the gujarat town planning act shall not save the plan submitted by the corporation, provisions of sections 9 to 17 of the gujarat town .....
Tag this Judgment!