Court : Gujarat
Reported in : (2006)2GLR987
..... the contract, the plaintiff is also not liable to pay panchayat cess in view of section 191 read with section 203 of the act.4.8 we have also considered chapter xiii of land revenue code which deals with restrictions on use of land. the lands occupied by the plaintiff are reserved for mining operations and are assigned for ..... the plaintiff is liable to pay royalty to the state government.2.3 it is the case of the plaintiff that the state government has granted lease dated 17.7.1978 executed between the state of gujarat and the plaintiff. the said lease was granted in favour of the plaintiff in pursuance of the right acquired, in accordance with the ..... wholly exempted under the provisions of any special contract with the government or any law for the time being in force.2.15 after relying on section 45 of the act, the learned counsel submitted that though the said section provides that all land are liable to pay land revenue to the state government unless specially exempted. therefore, the .....
Tag this Judgment!Court : Gujarat
Reported in : [2006]132CompCas606(Guj); [2006]71SCL274(Guj)
..... does not lose his lien by reason only that he has obtained a decree for the price of the goods.(re: pollock & mulla sale of goods act, 6th edition, chapter 5, page 327 relevant page 342)loss of lien the seller's lien depends upon possession; hence `when the vendor has given the buyer possession under the ..... properties more particularly described in the third schedule attached thereto. it is therefore stated that the first loan and second loan were granted by ifci ltd., under project finance participation scheme in participation with icici bank, idbi ltd., and iibi. all the original documents are in the custody of icici bank and hence icici bank may ..... received gas supply were originally some ten respondents in appeal before the supreme court (respondents 2 to 10 in these appeals) who have formed themselves, in september, 1978, into an association called sthe association of natural gas consuming industries of gujarat it may be noted that out of 10 respondents we are concerned with ambica mills .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1129
..... prosecution to be taken against them and no leniency to be shown in such matters.vii. directions to the government:-i. to provide all required assistance including finance to the civic bodies to carry out the aforesaid directions.ii. to provide zone-wise dumping sites for the disposal of garbage and solid waste.iii. to ..... sanitation problem. it was, however, brought to our notice by the authorized officer of the said panchayat that it has got tremendous financial constraints and with limited finance, it is not able to cope up with the situation and tackle it as effectively as desired by this court. he has stated that there is no drainage ..... same, permits a municipality to establish and maintain a farm or factory for the disposal of the sewage. chapter xi of the municipalities act prescribes the powers of the municipalities and also describes the offences. part (7) of this chapter deals with the powers of the municipality for the prevention of nuisance and part (10) deals with prevention .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)1GLR796
..... connection with activities of a dubious nature.38.15a prostitution in surat (a study of women in the profession of prostitution in surat city, 1990) report of the research project financed by the m.s.u.b. vide s.r. no. 34(3) (31) dated 30-12-1989 by leena vihang mehta - on page 56, some suggestion is ..... of offences which are punishable under chapter xvi or chapter xvii of i.p.c. or under chapter v of the arms act and that a single or isolated act falling under chapter xvi or chapter xvii of i.p.c. or chapter v of the arms act cannot be characterised as a habitual act referred to in section 2(c) of the act. 6. it may be noted ..... convention on may 9, 1950, our parliament has passed an act called 'suppression of immoral traffic in women and girls act, 1956' which is now changed as 'the immoral traffic (prevention) act, 1956' to which certain drastic amendments are introduced by the amendment acts xlvi of 1978 and xliv of 1986. this act aims at suppressing the evils of prostitution in women and .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1663
..... that there is an important distinguishing feature between a state undertaking and a private undertaking and in state undertaking what is involved is public interest and public finance and hence it is many a times found necessary to give it a special treatment for the protection of public interest which is therein involved. it was ..... its instrumentality or agent, before issuance of the notification, then the notification cannot be invalidated on ground that the loan had not been advanced sunder the act as the act does not provide for any special mode for advancing loan.4.4 mr. ahmadi has also relied upon a decision of this court rendered in special ..... 1961]2scr295 adopted that reasoning of lord denning. subsequently also, beg, c. j. in bangalore water supply v. a. rajappa : (1978)illj349sc approved the observations of lord stating thus (at p. 552 of air 1978):'perhaps with the passage of time, what may be described as the extension of a method resembling the 'armchair rule' in the construction .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)205CTR(Guj)252; [2007]288ITR196(Guj)
..... 1980, pertained to the accounting period which ended on june 30, 1979. it would, therefore, reflect the picture of the company's finance and the company's affairs between the period july 1, 1978, and june 30, 1979. a thing which transpired in december, 1979, namely, reimbursement by the insurance company would not be reflected in ..... purpose of penalty that the amount has been assessed as income, and (ii) the circumstances must show that there was animus, i.e conscious concealment or act of furnishing of inaccurate particulars on the part of the assessee. the court further held that where the circumstances do not lead to the reasonable and positive ..... authorities. the tribunal, therefore, proceeded on the footing that the burden to prove that the conduct of the assessee company was contumacious or dishonest and it had acted on defiance of law in the discharge of its obligation and had accordingly, concealed its income or had furnished inaccurate particulars of its income was on revenue. .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)2GLR1230
..... that hearing would be necessary, before the secured creditor takes steps as envisaged under sub-section (4) of section 13 of the act of 2002 in a case wherein financial asset has been financed by more institutions than one.9.2 pointing out to the decision of learned single judge of this court in the case of ..... case of swadeshi cotton mills v. union of india, reported in : [1981]2scr533 and in case of mohinder singh gill v. chief election commissioner reported in : [1978]2scr272 , observed that what emerges from the discussion is that unless the law expressly or by necessary implications excludes the application of the rule of natural justice, courts ..... 6 of the statement of objects and reasons for introduction of bill which ultimately culminated into the amending act of 2004 reads as follows:chapter iii of the ordinance amends the recovery of debts to banks and financial institutions act so as to enable the bank or financial institution to withdraw with the permission of the debts recovery .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)1GLR135
..... of parties.in swadesi cotton mills v. union of india : [1981]2scr533 , s.l. kapoor v. jagmohan and ors. : [1981]1scr746 , smt. maneka gandhi v. union of india : [1978]2scr621 , olga telis v. bombay municipal corporation : air1986sc180 the supreme court reiterated and emphasized that every administrative action which visits a person with adverse civil consequences must be preceded by ..... it is one of the fundamental rules of our constitutional set-up that every citizen is protected against exercise of arbitrary authority by the state or its officers. duty to act judicially would, therefore, arise from the very nature of the function intended to be performed: it need not be shown to be super-added. if there is power ..... fact that the petitioner is retiring/contractual appointment is over on 30/09/2006, therefore, no further procedure is required to be initiated against the petitioner and this chapter may considered to be closed and not required to open it. rule made absolute. no order as to costs. .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)212CTR(Guj)195
..... is allowable provided tds has been deducted as per provisions of chapter xvii b i.e. under section. 195 of 11 act. under section 195, the tds is to be made as per rates in force i.e. first schedule of the finance act. as per first schedule of finance act, the tds on royalty payment in case of a domestic company ..... parallel proceedings'. admittedly, there is no bar under the provisions for parallel proceedings in consequence of notice under section 148 and notice under section 263 of the act. after issuance of notice under section 148, the assessing officer himself can pass a fresh assessment order and under section 263 if the original assessment order of ..... the assessing officer is erroneous and prejudicial to the interest of revenue, he can revise that order. both the authorities are empowered under different provisions of the act, though both have to see that the income escaped in the original assessment should be taxed. 18. in commissioner of income tax, bhopal v. ralson industries ltd .....
Tag this Judgment!Court : Gujarat
Reported in : [2007]138CompCas204(Guj); [2007]79SCL47(Guj)
..... the parties have filed their written arguments also. 16. for proper appreciation of the dispute between the parties, it would be necessary to refer to chapter-5 of the companies act. sections 391, 392, 393 and 394 read as under:power to compromise or make arrangements with creditors and members.391. [1] where a ..... of both the companies would give improved capital structure which would lend better flexibility in capital gearing which would enable the amalgamated company to raise required finance at better terms. a larger company would generate more confidence in the investors and with the persons dealing with the company and will afford access to ..... of steep increase in industry capacity altogether. the adverse profitability situation also has its genesis in delayed execution of the project resulting out of the delayed project financing as well as increase in interest rates, which the company was compelled to absorb. as a standalone, the first generation entrepreneurial company, core could not .....
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