Court : Gujarat
Reported in : 181(2003)CLT134
..... will be seen that this decision was rendered on 23rd sept., 1974, much prior to the insertion of the provisions of clause (v) in section 9(1) of the act by the finance act, 1976, w.e.f. 1st june, 1976.(t) decision of the supreme court in central bank of india v. ravindra and ors. : air2001sc3095 was cited to ..... courts have been and are increasingly straining to get away from the exclusive bargain theory and the requirement of consideration. dean roscoe pound in his jurisprudence, vol. iii in chapter 14 places fifteen such exceptions under four different heads, under heading iv 'intention to be bound in a business transaction' at p. 212, in context of letters of ..... charges at seller's costs and acceptable to sellers through any nationalized indian bank, to be established in favour of the sellers for the net amount by 19th sept., 1994. the letter of credit, was to be released to the sellers 'immediately after the notice of readiness had been given by the buyers and upon presentation to the .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)181CTR(Guj)134
..... will be seen that this decision was rendered on 23-9-1974, much prior to the insertion of the provisions of clause (v) in section 9(1) of the act by the finance act, 1976, with effect from 1-6-1976.(t) decision of the supreme court in central bank of india v. ravindra & ors. : air2001sc3095 was cited to point out ..... courts have been and are increasingly straining to get away from the exclusive bargain theory and the requirement of consideration. dean roscoe pound in his jurisprudence, vol. iii in chapter 14 places fifteen such exceptions under four different heads. under heading iv 'intention to be bound in a business transaction' at p. 212, in context of letters of ..... charges at seller's costs and acceptable to sellers through any nationalized indian bank, to be established in favour of the sellers for the net amount by 19-9-1994. the letter of credit, was to be released to the sellers 'immediately after the notice of readiness had been given by the buyers and upon presentation to the .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR1899
..... 1) and (2) of section 34.technically, the decision of special court under p.o.t.a. is not under challenge.57. i have carefully considered the provisions of chapter 29 of the code dealing with the provisions qua 'appeals' in the code and section 378 in case of acquittal. if the argument of learned addl. advocate general advanced on ..... following 3 judgments :(i) j. alexander v. state of karnataka, reported in 1996 crl.lj 592 (karnataka high court) (ii) state of west bengal v. salap service station, reported in 1994 supp. (3) scc 318. (iii) c.b.i. v. r. s. pai, reported in air 2002 sc 1644 (para 7) 26. according to mr. trivedi, the investigating agency ..... such offence has been committed and it shall have all the powers and follow the procedure provided under this chapter. (2) on and from the date when the special court is constituted under section 23, every trial under the provisions of this act, which would have been required to be held before the special court, shall stand transferred to that .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR116
..... which 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 ..... the benefit and another class is deprived of that benefit the arbitrariness is manifest. though on the date of the joint note persons who had retired between november 1, 1994 and june 23, 1995 are held to be eligible to get the gratuity on the basis of the revised pay the same class of pensioners who have retired between ..... pay scale was given to all persons who retired between july 1, 1993 to june 23, 1995 except the gratuity benefit. however, persons who retired between november 1, 1994 and june 23, 1995 were given the benefit of gratuity on the basis of revised pay scale. but employees who retired between july 1, 1993 and october 31 .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)295; [2005]273ITR139(Guj)
..... 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 ..... by the patna high court inbihar institute of mining and mine surveying 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 ..... ... ... ... .... .... ... ... (22) any income of a university or othereducational institution, existing solely foreducational purposes and not for purposes ofprofit. this clause was omitted by finance (no.2) act,1998 w.e.f. 1.4.1999 and the following relevantsub-clauses were added as parts of clause (23c) by thesame amendment .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR568; (2004)IIILLJ259Guj
..... activities should render services to the society at large. according to the petitioner, forest department was selling saplings to the people and deriving revenue therefrom. the budget and finance statement issued by the said department indicated that they derived income from the sale of honey and other forest produce which amounted to an activity of sale. the ..... is the law relating to the forests, the transit of forest produce and the duty leviable on timber and other forest produce. chapter ii of that act relates to reserved forests and empowers the state government to constitute reserve forests in the manner provided thereunder. section 4 provides for issuance of notification constituting ..... ble apex court in the case of state of gujarat and others v. prathamsinh narsinh parmar (supra) decided on 31/1/2001 in civil appeal no.1684 of 1994 lay down a correct law and binding to this court?(2) whether forest department of the 'state' is an industry or not?(3) whether the petitioners or .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)3GLR1841; (2005)ILLJ592Guj
..... 1977, 12th june 1978, 18th april, 1979, 2nd march, 1988, 8th february, 1996, 20th december, 1996 and 28th october, 1999. he pointed out that finance department of the state government has issued resolution on 20th october, 1991 wherein it was directed to have 5% cut in the revenue expenditure; review the number of staff ..... .3.1.2 learned counsel also relied upon the decision in the case of madhyamik siksha parishad, u. p. v. anil kumar mishra, reported in : (1994)iillj977sc wherein the supreme court held that workers on temporary assignment only, working on unsanctioned posts, have no right of regularisation. there are specific recruitment rules, and ..... in view of the provisions of section 260 of the act, they cannot spend extravagantly on establishment expenses at the cost of public development work.2.4 learned counsel, by inviting our attention to chapter ix-a of the constitution of india whereby new chapter has been introduced for the local authority and more particularly articles .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)2GLR1298
..... . mathew (supra) requires reconsideration.22. in reply to the arguments advanced by mr. nanavati, mr. a.d. shah has pointed out the provisions of chapter v of the ni act, which deals with presentation of negotiable instrument for payment and also section 61 representing payment and has submitted that though the decision reported in : air1956bom111 in the ..... not be either legal or proper to drop them from the proceedings, merely on the ground that one reference application under section 15 was preferred in the year 1994 under the sica or there is an order of winding up the company passed by the competent court i.e. allahabad high court, qua the accused no. ..... the drawer, with adequate safeguards to prevent all honest drawer.' section 138 of the ni act, 1988, has been amended by section 7 of the ni act, 2002. the amendment has been made keeping in view the recommendation of the standing committee on finance and other representations, it was felt that the courts were unable to dispose of criminal .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)2GLR1142
..... basic principles of justice and equality as enshrined in the constitution of india, the secretaries of home department and finance department, both of the state of gujarat as well as union of india are directed to implement this order/ ..... b. v. pantha chatterjee (supra) is considered and followed in this case.25.5 salmond on jurisprudence, twelfth edition, chapter 5 makes certain observation on theory of precedent (on page 141 onwards). the importance of judicial precedents has always been a ..... the year, specification of the emergent situation and requisition from central/state government for the year 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002 and 2003. from the said table, it was submitted that the ..... of india namely the petitioners have been members of a voluntary organisation. they were recruited under the state home guards act by the state machinery. master and servant relationship of the petitioners existed only with the state government. the central .....
Tag this Judgment!Court : Gujarat
Reported in : [2005]141STC339(Guj)
..... tax thereon computed at the prescribed rates amounts to an admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the finance act and the income-tax act. both the quantum of tax payable and its mode of recovery are authorised by law. the liability to pay income tax chargeable under sec. 4(1 ..... sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this act.'12b. chapter xiv of the income-tax act starting with sec. 139 provides procedure for assessment. sec. 139 provides return of income which reads as under:'return of income:- (1) every person, ..... proceedings for the period 1990-91 were not time barred as a bar for limitation was lifted by amendment of sec. 42 of gujarat sales tax act with effect from 31.3.1994. therefore, it is contended that quashing of the assessment order in this behalf for 1990-91 for the said period requires to be reviewed.16a. .....
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