Court : Gujarat
Reported in : (2003)1GLR537; (2003)3GLR1878
..... the apex court in state of maharashtra v. labour law practitioners' association : (1998)illj868sc , interpreting the said article and other articles in part v, chapter vi of the constitution. article 235 provides that the administrative control over district courts and courts subordinate thereto including the posting and promotion of, and the grant ..... ors. : [1955]1scr267 ). as held by the supreme court in ail party hill leaders' conference, shillong v. captain w. a. sangma and ors. : [1978]1scr393 , the principal test, which must, necessarily, be present for determining the character of the authority as tribunal, is whether that authority is empowered to exercise any adjudicating ..... by the inquiry officer on the petitioners.16. even while considering the last contention on the question of interpretation of the provisions of section 93 of the act, the court made the following observations (at page no. 548 para 19 of 2003 (1) glr) :-'therefore, when the legislature has consequently made .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR50
..... as senior manager and assistant manager of surat branch and senior manager, bharuch branch and branch manager of sachin industrial park at surat. chapter 12 of the committee report sets out the acts of omissions and commissions for which the indian bank itself had called for the explanation of the officers of the above designations.10. the ..... of the petitioner depositors did not send the specimen signature cards, photographs, etc. for opening the deposit accounts. (h) although cooperative societies/ cooperative banks deal in finances, they did not insist upon the deposit receipts for the funds kept with the branches of the two banks. they were content with xerox copies of original fdrs or ..... the high court cannot appoint an arbitrator to decide the disputes between the parties as a delegate of the court. they have also placed reliance on air 1978 sc 1263 and air 1988 ker. 233 for contending that the banks are not liable for the frauds committed by their officers/employees.6.3 interim orders .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR2663
..... must have an urban population of two lacs or more. the court has further held that the provisions of the bihar and orissa municipal act and the bihar municipal corporations act (12 of 1978) having the same purpose and object cannot work in the same field and it may lead to anomalies and absurdities and therefore the ..... to the city of junagadh and as a consequence thereof, the provisions of chapter xxxi dealing with 'repeals and amendments' of the bpmc act, came into force and resultant effect thereof, as envisaged in section 490 of the bpmc act is that the gujarat municipalities act, 1963 shall cease to apply to any area included in the city. here ..... to the city of junagadh and as a result thereof, the provisions of chapter xxxi entitled 'repeals and amendments' of the bpmc act, 1949 came into effect. sec. 490 contained in the said chapter provides that 'the gujarat municipalities act of 1963 and the gujarat panchayats act of 1961 shall cease to apply, except as hereinafter provided, to any .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR116
..... was published in the gazette and since then, the board is in existence and, thus, it is an establishment created by the state of gujarat. chapter v of the regulations provides that the finance, accounts and audit of the board and it also provides that the budget and all other aspects are to be prepared and to be approved by ..... is established in the year 1973 is receiving 100 per cent finance from the state government. respondent no.1 board has been created under the relevant provisions of the bombay khadi and village industries act, 1960. the board is also defined under section 2(a) of the said act.under chapter ii section 3, the state of gujarat issued notification in the ..... scc 478]; state of u.p. and others vs. renusagar power co. and others [(1988) 4 scc 59]; hussainbhai, calicut vs. the alath factory thezhilali union, kozhikode and others [(1978) 4 scc257]; and secretary h.s.e.b. vs. suresh and others, [(1999) 3 scc 601].m 28 to 61 : xx xx 62. the matter may be considered from another .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2004Guj164
..... member.20. a chartered accountant is statutorily required to undertake and carry out various functions as statutorily prescribed under the companies act, 1956. part vi of the companies act deals with management and administration. chapter i in the said part relates to general provisions and there are separate heads regarding accounts and audit. section 226(1 ..... such chartered accountant. the decision rendered by the delhi high court in the case of additional commissioner of income-tax v. jay engineering works ltd., : [1978]113itr389(delhi) indicates the extent to which the income tax authorities can place reliance upon a report submitted by the auditor, at page 974 of tax lr ..... /or to adjust the same against the amounts of refund encashed. the deponent at the end of the statement states:'i once again say that this chapter be considered very sympathetically considering my future career.made the above statement this 21st april, 1993 consciously believing the same to be true and correct without .....
Tag this Judgment!Court : Gujarat
Reported in : 2004ACJ1657
..... of workers are fundamental rights to workmen. in paragraph 18 of the judgement, it was held that : 'it would thus be well settled law that the preamble chapter of fundamental rights and directive principles accord right to livelihood as a meaningful life, social security and disablement benefits are integral schemes of socio-economic justice to the people ..... 464 dated 18th july 1986 issued by the c.b.d.t. under section 119 of the income-tax act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the finance minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose ..... was nationalized in the year 1972 from 2nd january 1973 and the general insurance corporation of india was to carry out its objectives under section 9 of the act. the act of 1972 bestowed an exclusive privilege to operate, on the four nationalized insurance companies. however, the exclusive privilege was taken away by virtue of the provisions of .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR637; [2004]53SCL330(Guj)
..... of workers are fundamental rights to workmen. in paragraph 18 of the judgment, it was held that: 'it would, thus, be well settled law that the preamble chapter of fundamental rights and directive principles accord right to livelihood as a meaningful 'life', social security and disablement benefits are integral schemes of socio-economic justice to the ..... dated 18th july, 1986 issued by the c.b.d.t. under section 119 of the income-tax act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the finance minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose medical ..... was nationalized in the year 1972 from 2nd january, 1973 and the general insurance corporation of india was to carry out its objectives under section 9 of the act. the act of 1972 bestowed an exclusive privilege to operate, on the four nationalized insurance companies. however, the exclusive privilege was taken away by virtue of the provisions .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)194CTR(Guj)158; [2005]274ITR176(Guj)
..... ) act, 1975 w.e.f 1.4.1976 and the bracketed portion for section 80hha was inserted by finance (no.2) act w.e.f 1.4.1978. hence while inserting section 80-i in the year 1981, the legislature was conscious of the formula prescribed ..... allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to twenty per cent thereof.'section 80j was inserted by finance (no.2) act, 1967 w.e.f. 1.4.1968 and the bracketed portion in section 80j referring to section 80hh was inserted/substituted by the taxation laws (amendment .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR667
..... paid to the petitioners on 30.6.2001.10. at this stage, we may also note the departmental instructions as contained in the explanatory note to the finance act, 1995 (22 of 1995) as contained in para 67.21 which reads as under :-'section 27a interest on delayed refundsa new section 27a is being incorporated in ..... the holograms to m/s pankti international ltd.. therefore, it cannot be said that the petitioners had passed on the differential duty element between 65% under chapter 39 and 45% under chapter 49 to m/s pankti international ltd. because the prices were fixed under a contract inclusive of all taxes. hence, the commissioner (appeals) set aside ..... amount of duty worked out to rs.20,04,402/-. subsequently, by an order dated 21.10.1995, the customs authorities classified the hologram labels as falling under chapter 49 with duty liability at 45% and ordered to finalize the assessment accordingly.pursuant to the above order dated 21.10.1995, the petitioner-company made an application .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)295; [2005]273ITR139(Guj)
..... general publicutility not involving the carrying on of anyactivity for profit. the words, 'not involving the carrying on of anyactivity for profit' have been omitted by finance act,1983 w.e.f. 1.4.1984. 7. a perusal of the aforesaid statutory provisionswould show that while section 11 provides for exemptionof the income of a ..... vs . cit, : [1994]208itr608(patna) .6. before considering the rival submissions, it isnecessary to refer to the relevant statutory provisionsin this behalf.chapter iii of the income-tax act, 1961 specifies'incomes which do not form part of total income'.section 10 commences with the heading 'incomes notincluded in total income', and the relevant clause ..... case, the assessee would be entitled toexemption as contemplated under section 10(22) ofthe income-tax act, 1961 ?'2. the assessee is a trust registered a publiccharitable trust on 10.1.1978. when the trust wasregistered on 10.1.1978 its objects were as under:-(a) to raise and/or improve the standard of educationof the .....
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