Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 6 foreign travel tax Court: gujarat Page 10 of about 275 results (0.210 seconds)

Girishchandra R. Bhatt and anr. Vs. Dineshbhai N. Sanghvi, Principal, ...

Court : Gujarat

Reported in : (1996)1GLR812

..... to enforce the same. right to adjudicate would be incomplete in absence of power to execute. in the instant case, if we read primary education (gujarat amendment) act, 1986, chapter vii-b, and the procedure order, it can be said that the tribunal is not without the power to enforce or execute the order that may be passed ..... matters. necessary directions in this behalf be obtained from the hon'ble chief justice of india.question is whether the statement made in the earlier order of 4-8-1994 by senior counsel mr. haroobhai mehta that 'contempt proceedings initiated against the petitioner would not be pursued in the meantime' continues or not. mr. shah, learned advocate ..... before the court. in the present case, application is filed, stating all the facts alleging that respondents have committed contempt of court. this court on 10-10-1994 ordered to issue notice. under the rules framed by this court, any application filed by a party comes before the court for admission and if admitted, then for .....

Suhrid Geigy Ltd. Vs. Chemical Mazdoor Sabha

Court : Gujarat

Reported in : (1980)21GLR466

..... may be paid as per the requirement of standing order 19. even in such a case due to standing order 21 section 25c of the i.d. act walks in along with chapter va and protects at least 50% of the wages of such workmen. thus standing order 21 has a limited scope which only covers these cases in ..... give employment to workman whose name is borne on the muster roles of his industrial establishment. thereafter the supreme court considered the amendment of the i.d. act by insertion of chapter va to provide for lay off compensation. the supreme court in para 12 of the said judgment observed as under:.there is neither temporary discharge of the workmen ..... 1) and section 25j(2) ultimately results in a situation in which if any additional benefits are available to the workman under any standing order, they prevail notwithstanding chapter va of the i.d. act. this question has been finally settled by the supreme court in rhotak and hissar district electric supply co. v. state of u.p. : (1966)iillj330sc .....

State of Gujarat and ors. Vs. the Board of Trustees of Port of Kandla ...

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 .....

Shailesh Jadavji Varia Vs. Sub-registrar and ors.

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. .....

Consumer Education and Research Centre and ors. Vs. State of Gujarat a ...

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 .....

Junagadh Municipality Vs. State of Gujarat

Court : Gujarat

Reported in : (2003)3GLR2663

..... constitution was inserted in the constitution of india with effect from 20th april, 1993 and, therefore, immediately on completion of one year i.e. on 19.04.1994 all provisions inconsistent with the provisions contained in part ix-a of the constitution of india shall stand repealed. he has, therefore, submitted that even period of ..... to the city of junagadh and as a result thereof, the provisions of chapter xxxi entitled 'repeals and amendments' of the bpmc act, 1949 came into effect. sec. 490 contained in the said chapter provides that 'the gujarat municipalities act of 1963 and the gujarat panchayats act of 1961 shall cease to apply, except as hereinafter provided, to any ..... powers unless hearing was expressly prescribed. the principles and precedents thus do not support the view taken by the high court. the government is only expected to act and must act in a way which would make it consistent with the good administration. it is they, and no one else who must pass judgment on this matter.' .....

Khimji Visram and Sons (Gujarat) Private Limited Vs. Commissioner of I ...

Court : Gujarat

Reported in : [1994]209ITR993(Guj)

..... that a claim will not fall under any of the section 30 to 36 will not automatically make the claim unsustainable under section 37(1) of the act of the act as well. the court held that the aforesaid words in section 37 do not preclude certain species of liabilities but only exclude consideration of liabilities which would ..... the deduction under the general or residuary provision of section 37. 9. for determining the aforesaid contentions, it would be necessary to refer to some provisions of chapter iv under the head 'profits and gains of business or profession', more particularly the provisions of section 28, 29, 32 and 37 of the income-tax ..... also allowed the claim of the assessee for municipal tax under section 30(b) and the claim regarding depreciation on the said premises under section 32 of the income-tax act. 4. against the at order the department filed various appeals before the income-tax appellate tribunal, ahmedabad, for different assessment years. before the tribunal, it was, inter .....

Garden Finance Ltd. Vs. Assistant Commissioner of Income Tax

Court : Gujarat

Reported in : (2004)188CTR(Guj)316; [2004]268ITR48(Guj)

..... present case shall have to be tested in the light of the provisions of section 147 of the act with special reference to the proviso under the said section.13. the it act, 1961, provides for the machinery in chapter xiv under sections 147 to 153 for the assessment of escaped income in certain circumstances. the fundamentals ..... as a binding precedent is not to be undermined on the ground that the decision does not give reasons.strong reliance has been placed on the decisions in industrial finance corporation of india ltd. v. cannanore spinning & weaving mills ltd. : [2002]2scr1093 and suganthi suresh kumar v. jagdeeshan : 2002crilj1003 in support of the contention ..... there is omission to disclose material facts, then, subject to other conditions, jurisdiction to reopen is attracted.in zohar siraj lokhandwala v. m.g. kamat : [1994]210itr956(bom) the bombay high court has held that even where the assessee states primary facts in the assessment proceedings, it is the assessee's duty to disclose .....

Anagram Finance Ltd. Vs. Appropriate Authority and anr.

Court : Gujarat

Reported in : (1995)127CTR(Guj)193; [1996]217ITR22(Guj)

..... the vendors submitted the requisite information as per section 269ud of the act in form no. 37-i, dated october 18, 1994. respondent no. 1, who is the appropriate authority, constituted under section 269ud of the act for the purposes of chapter xx-c of the act, issued notice dated january 13, 1995, for the purpose of affording ..... an opportunity of hearing in terms of newly inserted sub-section (1a) of section 269ud of the act to the ..... per cent. particularly when time lapse between two transactions is taken into consideration. therefore, the authority intends to resort to pre-emptive purchase under chapter xx-c of the act. in the show-cause notice, the appropriate authority also stated the net discounted consideration of the property suggested to be paid to the vendor .....

Gas Authority of India Ltd. Vs. the State of Gujarat and ors.

Court : Sales Tax Tribunal STT Gujarat

..... shall also be the central sales tax appellate authority to settled inter state dispute following under section 6a read with section 9 of the central sales tax act, 1956. he has reproduced chapter vi in his application at exhibit 36 as under:- section 19(1) the central government shall constitute, by notification in the official gazette, an authority ..... period of such assessment does not arise. appellant has also admitted in his submissions that there was no statutory time limit for passing assessment order for period of 1994-95 and 1995-96.on going through the both sides arguments, i don't find any substance in submissions of shri sheth deserves and i held that ..... in these appeals is to the effect that whether transactions are branch transfer-covered under section 6a of the central sales tax act. he has further submitted that the government of india ministry of finance has issued two notifications on 17/03/2005. out of which one notification relates to the date of which central sales tax .....