Court : Gujarat
Reported in : (1967)8GLR856
..... may be valid, the appropriate government must comply with the provisions contained in chapter vii of the act. section 39 of the act says that, the provisions of sections 6 to 37 shall not be put into force to acquire land for any company unless the previous ..... contention is that, though he cannot challenge that the land is needed for a company, he can challenge that the consent, given by the appropriate government under chapter vii, is not validly given. it is not disputed by the learned advocate general that, when an acquisition is for a company, in order that the acquisition ..... baroda, vice shri v.k. parmar transferred. ' by the notification dated 1st october 1963, master was appointed 'to perform functions of the collector under the said act within the revenue district of baroda.' this notification was superseded by the last notification dated 11th october 1963, by which, the government authorised 'all special land acquisition .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)14GLR537
..... to in the notification for the purpose mentioned in the notification. the purpose may be either a public purpose or purpose for a company as referred to in chapter vii of that act. thereafter the procedure under section 5a, if necessary, is followed and government issues a notification under section 6, specifying the purpose for which it wants to ..... the costs are arbitrarily assessed. ordinarily, the flees are uniform and no account is taken of the varying abilities of different recipients to pay, vide lutz on 'public finance', p. 215. these are undoubtedly some of the general characteristics, but as there may be various kinds of fees, it is not possible to formulate a definition that ..... individual, there is, as it is said, no element of 'quid pro quo' between the tax payer and the public authority, see findlay shirras on 'science of public finance,' vol. i, p. 203. another feature of taxation is that as it is a part of the common burden, the quantum of imposition upon the tax-payer depends .....
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 ..... to the legal inference that the structure was the property of the trust.23. in a.p. stale road transport corporation v. income tax officer : [1994]52itr524(sc) the question which arose for consideration was whether the income of the corporation was exempt from union taxation under article 289 of the constitution. ..... 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 .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR712
..... such 'circumstances', if questioned, must be proved in least prima facie.thus, the statement of law by lord denning in his book 'the discipline of law' in chapter 6 at page 97 must be held to set out the correct legal position:if it appears to the secretary of state? this, in my opinion, does not mean ..... , irrigation department, a decision was taken at the meeting of the cabinet held on july 7. 1980, to constitute a sub-committee comprising the chief minister, the finance minister and the irrigation minister. this cabinet meeting of july 7, 1980 had been called to discuss the pros and cons of the inquiry before the commission and it ..... , observed:unless, therefore, the matter is such as can answer to the qualification of being a definite matter of public importance, the question of setting up a commission under the act does not arise. ... ... ... ... ... despite the fact that the findings of a commission of inquiry cannot be enforced proprio vigore, those findings carry great weight and have .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]51STC88(Guj)
..... fabrics. we are of the opinion that having regard to the enlarged definition of the term 'cotton fabrics' in item 19 as effected by the finance act, 1969, as well as by the amending act of 1980, tarpaulins must be held to be cotton fabrics. if that is the correct classification, and we have no doubt in our mind about ..... fast developing economy are manifold and it is quite common now to find 'textiles' being used even for industrial purpose. if we look at the customs tariff act, 1975, we find in chapter 59 occurring in section xi of the first schedule that there is a reference to, 'textile fabrics' and textile articles, 'of a kind commonly used in ..... machinery or plant' and clause (4) of that chapter provides that this expression shall be taken to apply inter alia to 'woven textile felts ...... of a kind commonly used in paper-making or other machinery ......' this reference in .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... province of madras) : [1980]3scr1 (r.r. engineering co. v. zila parishad), (1936) ac 352 (pc) [in re : a reference under the government of ireland act, 1920, section 51 and section 3 of the finance act (northern ireland), 1934], : [1965]56itr198(sc) (navnit lal c. javeri v. k. k. sen, appellate assistant commissioner of income-tax). 91. it is now well- ..... liability to pay tax. how payment in discharge of this liability is to be made will regulated by the rules made under the act. if we turn to rule 42e, we find that it is part of chapter 7 of the rules which dealer with grant of drawback, set-off and refund. this rule deals with regulation of assessment procedure ..... and how certain drawbacks, set-off, refund are to be given to assessees once they have incurred liability to pay tax under the parent charging provision of the act. rule 42e is one .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]84CompCas230(Guj)
..... learned single judge of the bombay high court examined section 173 as well as section 393. the court noticed that section 173 occurs in chapter i, part iv, of the companies act, 1956. it is amongst a congeries of sections dealing with 'meeting and proceedings'. the focus of the said catena of section is on ..... amalgamation 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 large company would generate more confidence in the investors and with the persons dealing with the company and will afford access to ..... object to the proposed scheme of amalgamation being sanctioned by this court. 9. pursuant to the public advertisement issued in the times of india, dated february 21, 1994, miheer h. mafatlal, a shareholder, holding 40,567 shares in mil has filed an affidavit opposing the scheme of amalgamation and arrangement between the petitioner company, .....
Tag this Judgment!Court : Gujarat
Reported in : [1997]227ITR825(Guj)
..... & ors. 1993 (1) scc 78, a show cause notice is required to be given to both - transferor and transferee before acquiring the property under chapter xx-c of the act. but in exercise of writ jurisdiction, there cannot be any appraisal or reappreciation of facts and materials. interference in writ jurisdiction is justified only when the ..... taken over from the transferor. it is the case of the petitioner that in the light of memorandum of undertaking ('mou' for short) entered on 29th dec., 1994, the petitioner agreed to purchase land from one mr. shahrokh rustom mazda on old grant tenure with three tenants therein. in mou, it was mentioned that the ..... a similar question arose before us in special civil application no. 869 of 1995 decided on 30th jan./30th march, 1995 [reported as anagram finance ltd. vs. appropriate authority & anr.]. considering the relevant provisions of the act as also the decision of the hon'ble supreme court in barium chemicals ltd. & anr. vs . company law board & ors. : .....
Tag this Judgment!Court : Gujarat
Reported in : (1997)137CTR(Guj)233
..... & ors. : [1993]199itr530(sc) , a show cause notice is required to be given to both - transferor and transferee before acquiring the property under chapter xx-c of the act. but in exercise of writ jurisdiction, there cannot be any appraisal or reappreciation of facts and materials. interference in writ jurisdiction is justified only when the order ..... taken over from the transferor.it is the case of the petitioner that in the light of memorandum of undertaking ('mou' for short) entered on 29th dec., 1994, the petitioner agreed to purchase land from one mr. shahrokh rustom mazda on old grant tenure with three tenants therein. in mou, it was mentioned that ..... before us in special civil application no. 869 of 1995 decided on 30th jan./30th march, 1995 [reported as anagram finance ltd. vs. appropriate authority & anr. (1995) 127 ctr (guj) 193]. considering the relevant provisions of the act as also the decision of the honble supreme court in barium chemicals ltd. & anr. vs. company law board & .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)129CTR(Guj)122
..... by the transferor and the transferee and we are satisfied that it is a fit case for pre-emptive purchase of the property, under the provisions of chapter xxc of the income-tax act, 1961. therefore, in exercise of the powers vested in us under section 269ud(1), we hereby order the purchase of the property.' 4. mr. ..... 2 is in a commercial zone. reliance is placed on a certificate issued by the town development officer, ahmedabad municipal corporation, ahmedabad (local authority), dated november 23, 1994. in the said certificate, it was mentioned that sip 2 was situated in a local commercial zone. 9. in view of the above facts coupled with the ..... property was undervalued. a similar question arose before us in special civil application no. 869 of 1985, (anagram finance ltd. v. appropriate authority : [1996]217itr22(guj) decided by us on march 30, 1995. considering the relevant provisions of the act as also the decision of the supreme court in barium chemicals ltd. v. company law board : [1967] .....
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