Court : Gujarat
Reported in : [1978]114ITR28(Guj)
..... 211 as have not expired, by instalments which may be revised according to sub-section (2). the proviso to section 212, sub-section (3a), which added by the finance act, 1970, is not material for the purpose of this judgment. section 217(1) provides for the payment of interest when no estimate is made and under sub-section (1a ..... ) of section 217 which was added by the finance act, 1969 where, on making a regular assessment, the income-tax officer finds that any such person as is referred to in sub-section (3a) of section 212 has ..... accordance with the provisions of sections 208 to 219 in the case of income other than income chargeable under the head 'capital gains'. such income is thereafter in the chapter concerned referred to as 'income subject to advance tax' and the tax thereafter referred to as 'advance tax'. therefore, where anywhere in sections 208 to 219 advance tax .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR90
..... fourth and last principle which the supreme court has laid down is that if the right which is sought to be enforced is a right created under the act such as chapter va, then the remedy for its enforcement is in either section 33c or the raising of an industrial dispute, as the case may be. we now ..... services is founded solely and principally upon the standing orders made by the ahmedabad municipal corporation and that therefore the jurisdiction under section 7 of the industrial disputes act is attracted. the rights which the plaintiff claims in the suit, apart from the right to recover damages, are the rights which flow directly from the relevant ..... manual, supervisory, technical or clerical work for hire or reward, whether the terms of employment be expressed or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1979Guj140; (1979)GLR24
..... me proceeding are before the municipality at the instance of a third party, the proceeding can be said to be instituted, but if the municipality itself starts mine chapter on some topic, it will be initiation of the proceedings. to my mind, this is a difference without any distinction. in common parlance it can well be ..... or modified by any appointment, notification, notice, tax, fee,order, scheme, licence, permission, rule bye- law or form made, issued, imposed or granted under this act. xxx xxx xxx (ix) all proceedings pending before the old municipalities shall be deemed to have been instituted and to be pending before the new municipalities and shall be ..... with the administrator. the administrator had passed a re solution an 4-3-64, ex. 78, under the provisions of section 60a of the bombay district municipal act, 1901 which was then applied to the saurashtra region with necessary modifications. the procedure undergone by the administrator is set out by the learned appellate judge in .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR256
..... the state government are not put within the purview of the provisions contained in different sections of chapter vii of the ceiling act. it is no doubt true that section 27 is not a part of chapter iii but is part of chapter iv of the act. none-the-less, it cannot be urged that the government seeking to transfer its properties would ..... contention, reliance was sought to be placed on the decision of the supreme court in the mangalore electric supply co. ltd. v. the c.i.t. west bengal calcutta : [1978]113itr655(sc) the aforesaid first contention appears to be attractive, but on the close scrutiny i am afraid it is not well-founded. the reasons are obvious. it is no ..... include 'court' also since it happens to be a part of the state. as a matter of fact, section 19 of the ceiling act provides that nothing contained in chapter iii would apply to any vacant land held by the central government or any state government. this gives an indication that vacant lands held by the central government or .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)GLR248; (1979)0GLR248
..... of s. 269-o(b) which give a right to any person who is required to attend before the competent authority or the tribunal in any proceedings under the chapter to attend the proceedings by a registered valuer, it is clear that a similar right is sought to be conferred on the competent authority by s. 269l(3) ..... acquired or not under the provisions of s. 269f. the valuation officer, thus being a statutory authority, has certain functions to performs. it is true that he acts in an advisory capacity and has to help the competent authority to determine the fair market value. we are not concerned in the present case with the question whether ..... of acquisition in respect of any immovable property. thus, the valuation officer, who is called upon to determine the fair market value of any particular immovable property, is acting as an expert authority and adviser to the competent authority for the purpose of enabling the competent authority to determine the fair market value, either prima facie at the .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)8CTR(Guj)147; [1980]125ITR417(Guj)
..... s. 269-o(b) which give a right to any person who is required to attend before the competent authority or the tribunal in any proceedings under the chapter to attend the proceedings by a registered valuer, it is clear that a similar right is sought to be conferred on the competent authority by s. 269l(3) ..... acquired or not under the provisions of s. 269f. the valuation officer, thus being a statutory authority, has certain functions to performs. it is true that he acts in an advisory capacity and has to help the competent authority to determine the fair market value. we are not concerned in the present case with the question whether ..... of acquisition in respect of any immovable property. thus, the valuation officer, who is called upon to determine the fair market value of any particular immovable property, is acting as an expert authority and adviser to the competent authority for the purpose of enabling the competent authority to determine the fair market value, either prima facie at the .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]133ITR879(Guj)
..... industrial corporation ltd., mettur for establishing a caustic soda factory with an estimated capital of rs. 1 crore. the govt. of travancore was approached for necessary finance to complete the purchase of plant and machinery which had been started in august, 1949, and the government entered the company and subscribed a large share of ..... capital and a new private limited company was formed and registered under the indian companies act, on november 8, 1951. the new company took over the plant and machinery buildings construction stores, materials, etc. at different stages of erection and also ..... new spinning unit under the name of sudarsanan spinning mills for which a licence was obtained from the govt. of india under the industries (development and regulation) act, 1951, in august, 1955. the orders for purchase of necessary spinning machinery and plant were placed in the months of january and february, 1956. the .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR732
..... passed by the central government are made binding on the board. all these; provisions in chapter viii of the act also disclose the tight grip maintained by the central government on the finances of the board. that brings us to chapter ix which deals with the 'supervision and control of central government'. section 106 provides that ..... shows in no uncertain terms that the voice is that of the central government and the hands are also of the central government. 62. the industrial finance corporation is under the complete control and management of the central government. citizens cannot be shareholders. certain specified institutions like scheduled banks, insurance companies, investment ..... k.j. notani, senior assistant manager-cum-public relations officer of the board of trustees of the port of kandla dated 25th september, 1978.19. the major port trusts act, 1963 was enacted to provide for the constitution of port authorities for certain major ports including the port of kandla and to vest the .....
Tag this Judgment!Court : Gujarat
Reported in : [1979]43STC294(Guj)
..... of different materials purchased by a manufacturer. he has specially invited our attention to item no. 8 of such notification issued by the state government in ministry of finance on 29th april, 1970, where such an exemption is provided from liability of sales tax and general sales tax in respect of goods purchased by a manufacture ..... to purchase tax-free on a certificate raw materials or packing materials for use in the manufacture of goods for sale. section 13(1)(b) of the 1969 act, with which we are concerned in this reference, does not refer to packing materials but entitles the manufacturer to purchase tax-free, on furnishing certificate, raw materials, ..... goods manufactured by the assessee and sold thereafter. the sales tax officer levied purchase tax on purchase of the said article in question under section 16 of the act and he was of the opinion that those goods could not have been purchased on certificate since they were not raw materials, processing materials or consumable stores .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)43GLR238
..... legislative intent is in the language of the statute [see crawford on construction of statutes (1940) ed., at page 269, cited with approval in polestar electronic (p.) ltd.'s case ([1978] 41 s.t.c. 409 (s.c.).)]. besides, no hardship, injustice, absurdity or anomaly will arise if words, as suggested by the assessee, are not added or read into ..... it otiose or sterile (see state of tamil nadu v. kandaswami ([1975] 36 s.t.c. 191 at 198 (s.c.).) and polestar electronic (p.) ltd. v. additional commissioner ([1978] 41 s.t.c. 409 at 419, 420 (s.c.).)). 17. coming now to the dispute in the present case, the controversy is confined to the satisfaction of the fourth ..... rules made thereunder, there shall be paid by every dealer, who is liable to pay tax under the act, the tax or taxes leviable in accordance with the provisions of chapter ii. sections 7, 8, 10, 15 and 16 find place in chapter ii and the different kinds of taxes referred to above are leviable under those sections. section 7 provides for .....
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