Court : Gujarat
Reported in : (1996)1GLR342
..... the complaint, they do not mind? the fact that after giving a threat to withdraw the complaint, not only not withdrawing the complaint but lodging of a chapter case, suggested that complainant side has not submitted to the threat of the accused. accused, therefore, in furtherance of implementing their threat, had gone to the ..... committed in prosecution of the common object of that assembly. under this section, therefore, every member of an unlawful assembly renders himself liable for the criminal act or acts of any other member or members of that assembly provided the same is/are done in prosecution of the common object or is/are such as every ..... of any other person, against any offence affecting the human body;secondly - the property; whether movable or immovable, of himself or of any other person, against any act which is an offence falling under the definition of theft, robbery, mischief or criminal trespass, or which is an attempt to commit theft, robbery, mischief or criminal trespass .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj167; (1994)2GLR1498
..... is that of special civil application no. 4368 of 1984 and connected matters, decided on 28th april, 1994, where the question arose before this court with regard to the validity of proviso (aa) to section 2(1a) of the bpmc act. it was held by this court that after 1-4-1984, by virtue of the insertion of ..... year's book with or without any alteration, the commissioner shall, in respect of such adopted entries, give effect to every final appellate decision under part iii of chapter xxvi for all official years subsequent to the official year to which such entries have been made by adopting them as aforesaid. (2) a new assessment book ..... not exercised jurisdiction therefore, the notices which were issued and the orders passed were null and void. 52. on behalf of the appellants, civilapplication no. 2232 of 1994 has been filed, inter alia, praying that the documents annexed to the said application which are certified copies of orders passed by the municipal commissioner delegating his functions .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]82CompCas35(Guj); 1994CriLJ2874
..... classes of cases or should it be liberally construed consistent with the legislative intent and object sought to be achieved by the legislature while introducing chapter xvii in the said act so that legislative exercise is not frustrated? 2. in all these cases the complaints are instituted by the indian overseas bank against the petitioners ..... to ensure that genuine and honest bank customers are not harassed or put to inconvenience, sufficient safeguards have also been provided in the new chapter xvii introduced by the amending act of 1988. it being the object, the provision must be construed in letter and spirit. therefore, wherever cheques are dishonoured on account of ..... . such an interpretation of section 138, in my opinion, would frustrate and negate the objects sought to be achieved by the legislature by introducing chapter xvii in the negotiable instruments act. i may, incidentally, mention at this stage that this decision in the case of g.f. hunasikattimath [1993] 76 comp cas 278 (kar .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)IILLJ1135Guj
..... few of such posts would be the post of personal ecretary/private secretary to very senior defence personnel to secretaries of defence ministry, foreign affairs ministry, finance ministry and home ministry, to chief election commissioner, to chairman of planning commission, to personal in-charge of external and internal security of the state, ..... various grounds. 3. mr. m.r. anand, learned counsel appearing for the petitioner has strenuously urged before this court that the impugned order dated may 5, 1994 transferring the petitioner from the post of personal secretary to director general of police, gujarat state to personal secretary, director general of police, c.i.d. ..... to head of the police force or border security force or reserved police force etc. the holders of such posts of vital importance rely upon and act with implicit faith in their private secretary. such persons ordinarily choose or nominate private secretary/personal secretary of their choice for number of reasons. such .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR651
..... the report of the advisory board. the said material is in the form of consultation with the other departments like industries, mines and energy department, home department, finance department, labour and employment department, etc. the case of the government is that it has taken a policy decision that security of the joint sector companies and ..... the work of security. it is also stated that the government has taken decision in consultation with other departments like industries, mines and energy department, home department, finance department, labour and employment department etc.23. in the affidavit-in-reply filed on behalf of gnfc it is stated that it is engaged in fertilizer industry ..... of this high court in the case of south gujarat textile processors' association v. state of gujarat, reported in 1994 (1) glh 94. therein this court has held that the constitutional validity of the entire act has been upheld by the supreme court. therefore, now it is not open to this court to go into the .....
Tag this Judgment!Court : Gujarat
Reported in : [1998]92CompCas692(Guj); (1995)2GLR1619
..... secured creditors. (xi) one another objection was raised by mr. h. v. chhatrapati, learned counsel appearing for the industrial finance corporation of india. the submission is that by the proposed scheme the share capital of the mill company is sought to be ..... to resort to self-help to restore the last source of their butterless bread. their pens are quivering to write a new chapter in the saga of workers' struggle for finding their true 'identity' and 'dignity'. their dream is coming true with the ..... company shall be convened and held at the gujarat chamber of commerce hall, ashram road, ahmedabad, on july 23, 24, 1994, at 11 a.m. for the purpose of considering and if thought fit approving with or without modifications the scheme of ..... directions to convene meetings of the members, creditors and the employees of the company in liquidation under section 391 of the companies act, 1956. affidavit in support of the summons is filed. 2. from the averments made in the affidavit in support of .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)120CTR(Guj)377; [1995]212ITR31(Guj)
..... from the operation of ships in international traffic shall be taxable only in that state. it is to be noted that section 172 of the income-tax act occurs in chapter xv which provides for liability in various special cases. the sub-heading of section 172 is 'profits of non-residents from occasional shipping business'. this section ..... the provisions of the statute. 13. in this view of the matter, in our view, the order passed by the income-tax officer, gandhidham, dated march 30, 1994, is illegal and is contrary to the circular issued by the central board of direct taxes and the convention between the government of india and the united kingdom. 14. ..... evidence produced before the income-tax officer, the income-tax officer, gandhidham, vide his order dated march 30, 1994, levied tax and imposed penalty. he has also issued notice under section 271(1)(c) of the income-tax act for furnishing inaccurate particulars of income. that order is challenged before this court by filing this petition. 3. at .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR974
..... the person who has caused the said obstruction or encroachment, and shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under chapter ix.(3) ... ... ...(4) ... ... ...(5) ... ... ...in view of the aforesaid provision it is contended that the chief officer of the municipality has ..... may, without notice, remove anything erected, deposited or hawked or exposed for sale in contravention of the provisions of the bombay provincial municipal corporations act, 1949 ('bpmc act' for short). be it noted that the legislature has expressly conferred discretion upon the municipal commissioner to remove encroachment without issuing notice. the legislature ..... on the floor to sell the vegetable at appropriate places without causing any obstruction to the public.in further affidavit-in-reply dated january 24, 1994 it is contended that since otas were illegally constructed contrary to the permission granted to these persons to sell the vegetables by sitting on the .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]217ITR20(Guj)
..... deduction under section 80k and on the remaining amount, deduction as provided under section 80m(1) shall be allowed : 6. section 80a is added by the finance act (no. 2) of 1980 with retrospective effect from 1st april, 1968, and it is merely an explanatory section which only provides that deduction under section 80m ..... deduction under that section shall be computed with reference to the income by way of such dividends as computed in accordance with the provisions of this act (before making any deduction under this chapter) and not with reference to the gross amount of such dividends.' '80m. (1) where the gross total income of an assessee, being ..... dividend income. however, in this context, learned counsel, mr. mehta, submitted that the legislature has specifically used the phrase 'before making any deduction under this chapter' mentioned in brackets to indicate that section 80k(1) is to be operated without making any deduction including the deductions as provided in section 80m(2). in our .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR5
..... self-government institute; rest of the provisions of section 91 are not relevant for the purpose of deciding the question raised in this petition.12. chapter x of the municipalities act (sections 143 to 145) deals with financial assistance to municipalities. section 144 inter alia provides for making grant by the state government, after considering ..... upon the learned counsel for the petitioner on october 3, 1991. even so, till the date of hearing of the petition, i.e., january 25, 1994 the legality and validity of the aforesaid resolutions have not been challenged. therefore, we proceed on the footing that as per the aforesaid resolutions the government has ..... the recommendations of the gujarat municipal finance board. the government is required to determine the amount of grant for augmenting the finances of a municipality for any of the purposes of the municipal act. this is required to be done by the government if it thinks necessary .....
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