Court : Gujarat
Reported in : (1996)128CTR(Guj)122; [1996]218ITR226(Guj)
..... 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.'mr. s. ..... and must be quashed and set aside.for the foregoing reasons, the petition requires to be allowed and is accordingly allowed. the impugned order dated october 27, 1994, passed by the appropriate authority at annexure-a is hereby quashed and set aside. respondent no. 1 is directed to complete the necessary formalities within a period ..... 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] .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]214ITR276(Guj)
..... , with effect from april 1, 1972. various amendments have been made in that section since then up to the finance act, 1994, which are not very relevant for the present purpose. section 194c of the act reads as under : 'section 194c. (1) any person responsible for paying any sum to any resident (hereafter in this section ..... on behalf of the tanker owners and operators association while special civil application no. 14043 of 1994 is on behalf of the akhil gujarat truck transport association praying for identical reliefs. 7. chapter xvii of the act, generally containing various provisions providing for collection of tax through the mode of deduction of tax at ..... , etc. however, services rendered for which payment is in the nature of salaries which is chargeable under the head of income 'a. salaries' in chapter iv of the income-tax act, 1961, shall not be covered by section 194c. (ii) the term 'transport contracts' would, in addition to contracts for transportation and loading/unloading .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)131CTR(Guj)127; [1996]222ITR831(Guj)
..... date of dissolution of the firm, realisation of the outstanding to the firm and adjustment of accounts of the remainder of the assets of the firm. chapter vi of the partnership act deal with the dissolution of a firm. secs. 40 to 44 deals with various modes of dissolution of firm. section 40 provides that a firm may ..... imposition of tax liability notwithstanding discontinuance of the business of firms. by a fiction, the firm is deemed to continue after discontinuance for the purpose of assessment under chapter iv.' 48. this is clear indicative that only those machinery provisions which have been enacted to make the levy of tax effective, which include provision for imposing ..... this connection was placed by the learned counsel for the revenue on a decision of the bombay high court in the case of cit vs. star andheri estate : [1994]208itr573(bom) . the decision is founded on construction of s. 176(3a) and supposed distinction to be in the scheme of liability in respect of the assessment of .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR60; (1997)ILLJ139Guj
..... referred to the state government and the decision given by the state government shall be final. (5) it shall be lawful for the board to continue any activity financed from the labour welfare fund of any establishment, if the said fund is duly transferred to the board.' dated february 5, 1996 8. the basic facts in both ..... labour welfare board on october 31, 1993 and whereas the gratuity was not paid to him, he had preferred an application no. 56 of 1994 before the controlling authority under the payment of gratuity act at rajkot passed an order on march 24, 1995 rejecting the application of d. m. bhatt-respondent no. 1. against this order dated ..... state government in exercise of the powers under section 19 of the bombay labour welfare fund act, 1953 provides for the conditions of service of the welfare commissioner and other. staff and accordingly the provisions of bombay civil services rules (except chapter xi thereof), as amended from time to time by the government of gujarat, are applicable .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR783
..... made to him.question no. 3:we express no opinion whether sub-section (4) of section 32a as amended by the bombay stamp (gujarat amendment) act, 1994 has retrospective operation.we also express no opinion whether the said provision is substantive in nature or merely procedural. no such question arises in present cases. ..... : [1976]3scr247 , the supreme court was called upon to consider the ambit and scope of revisional power of government under section 20 of the bengal finance (sales tax) act, 1941. an argument was advanced that it would be unjust, unreasonable and impracticable if there is no bar of limitation inasmuch as in that case, ..... of payment and by whom such duty is payable. chapter iii enacts law relating to adjudication as to stamps. chapter iv covers those cases where instruments are not duly stamped. chapter v provides for allowances for stamps in certain cases. chapter vi relates to reference and revision. chapter vii specifies offences and procedure for trying such offences. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]95CompCas663(Guj)
..... it speak about giving post-decisional hearing. where the statute itself has provided penalties to be levied in the case of breaches of the provisions of the act, rules or regulations under chapter va, it has specifically provided under section 15-i that for the purpose of adjudging any breaches pointed out in sections 15a to 15h, the adjudicating officer ..... that the court was dealing with a set of directions issued by the reserve bank of india having the force of law governing the conduct of non-banking non-financing institutions which were issued in exercise of power under section 45k. it was not a case of directly issuing an order bringing consequences on the alleged defaulter of some ..... it was rs. 101.25; and on october 11, 1995 at the national stock exchange it was rs. 345. between october 18, 1994, and october 24, 1995, the petitioner with the help of lloyds finance limited and with the help of others purchased in all 94,800 equity shares of the ril and during the same period it sold 32 .....
Tag this Judgment!Court : Gujarat
Reported in : (1999)2GLR995
..... application for allotment by any society in earlier point of time or subsequently did not arise at all, because the entire chapter of allotment of land to those societies stood closed sometime in 1992 on the rejection of all the applications.it is ..... than rs. 25 lacs, a committee was constituted to take the final decision under the chairmanship of the secretary of the finance department. clause 11 of the resolution provided that wherever the price of the concerned land was above rs. 25 lacs, the ..... of rs. 550/- only, hence the said offer was also cancelled. intimation was sent to tripada society on 29-4-1994.thereafter, the affidavit says that in the meanwhile the government decided to grant the land by auctioning the same in public. then ..... and excludes the petitioner-society completely. the notice calls upon the deputy secretary to reconsider the allotment orders and not to act thereon in the meanwhile.12. at the time when this petition was filed, the petitioners were not having the copies .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj59
..... to be furnished under the bye-laws. thus, it refers to 'building' and not to only 'high-rise building'. it thus clearly appears that chapter xv of the b.p.m.c. act pertains to all types of 'buildings' and is not restricted to high-rise buildings only. one has to read the law as it is. therefore, ..... their relatives remain in the buildings round the clock, were not provided with fire safety measures. assurance was given to the court that without the constraint of time and finance, fire safety measures shall be provided. till today, on behalf of the state, nothing is placed on record to indicate that in all government buildings either within ..... municipal corporation, shall explain as to how these connections were given though buildings were erected illegally.'57. in the case of lucknow development authority v. k. gupta, reported in 1994 (1) scc 243, the apex court observed in paragraph 8 (page 259) as under :'the theoretical concept that king can do no wrong has been abandoned in england .....
Tag this Judgment!Court : Gujarat
Reported in : [2001(88)FLR561]; (2001)GLR74
..... a department of the government, continued to be an attached office of the government even though it was registered as a society under the societies registration act and wholly financed by the government and the taxing power of the state was invoked to make it financially viable and to which independent research institutes set up by the ..... is of the state.' 53. we cannot by a process of indicial construction allow the fundamental rights to be rendered futile and meaningless and thereby wipe out chapter iii from the constitution. 54. for the purpose of article 12 one must necessarily see through the corporate veil to ascertain whether behind that veil is the ..... break, etc. in the respondent-institute. mr. sinha submitted that the faculty members of the respondent institute are desirous of receiving the benefits of ugc pay scales from 1994, however, they have not been able to receive the same due to non-approval from the government. thus, according to mr. sinha, the deep and pervasive control .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR964
..... under section 38 i or for museums and similar institutions; and derivation, collection or preparation of snake-venom for the manufacture of life-saving drugs. - under chapter iiia of the said act, section 17a provides for prohibition of picking, uprooting, etc. of specified plant and section 17b provides for grant of permit for special purposes such as education; ..... with the declaration of closed area. - section 38 provides for the power of central government to declare areas as sanctuaries or national parks. - through section 39 under chapter iv, the wild animals etc. are to be treated as government property. the frequent reference was made during the course of arguments by the respective parties to the ..... is to be moulded to provide for restitution. the conclusions arrived at by the supreme court in the case of tata cellular v. union of india reported in 1994 (6) scc 651 have also been quoted under para 22 of the said judgment and it has been observed in para 23 that the same view has been .....
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