Court : Gujarat
Reported in : AIR1967Guj198
..... merely exercised that right. it is denied that the determination of the higher rates of tax as done by the corporation in effect nullified the provisions of the finance act. it is denied that the necessary rules for assessment were not followed or that proper assessment book was not kept. it is denied that authentication of the assessment ..... act, and therefore, the bills and demand notices issued for the general tax were ultra vires and inoperative. section 99, amongst other things lays down that the corporation shall, on or before the 20th day of february, after considering the standing committee's proposals in this behalf, determine, subject to the limitations and conditions prescribed in chapter xi ..... that takes us to the 5th contention of the petitioners which is based on the plea that when the u.ip. tax was levied by the government under the finance act, the properties of which the rateable value was between re. 1/- and rs. 200/- were exempted from the u.i.p. tax, but by the resolution .....
Tag this Judgment!Court : Gujarat
Reported in : [1966]17STC133(Guj)
..... in the following terms : 'suit-cases, attache cases and despatch cases.' the expression 'suit-cases' in this entry has not been defined anywhere in the bombay sales tax act, 1959, and it must, therefore, be construed as understood in ordinary parlance. it is a well-settled principle of construction of words used in a legislative enactment that since ..... , covered by the residuary entry 22 of schedule e which applied to all kinds of goods not specified in any entry in any of the schedules of the act. the deputy commissioner of sales tax negatived the contention of the applicants and held that the word 'suit-cases' was sufficiently wide to include steel trunks sold by ..... business under a bill bearing no. 03825 and dated 17th august, 1961, and submitted an application to the deputy commissioner of sales tax under section 52 of the act for the determination of the sales tax payable on the sale of the said goods. the applicants contended before the deputy commissioner of sales tax that the steel .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)10GLR633
..... 4, 1958, the customs authorities visited the said bungalow for making a search thereof pursuant to a search warrant obtained by them under section 172 of the sea customs act, act viii of 1878. as the petitioner was absent, his munim, one soonderji nagardas, informed the customs authorities that he did not have in his possession all the keys ..... gosalia were imported into india from foreign territory without a permit from the reserve bank of india. this involves contravention of the government of india, ministry of finance notification no. 12(11) f. i/48 dated 25-8-48, as amended issued under section 2(1) of the foreign exchange regulation ..... thereunder and the remedies against the order passed thereunder. he contended that the being so, the petitioner ought to have exhausted his remedies given to him under the act before filling this petition and that that not having been done, the petition should be dismissed. it is however, well-settled that a petitioner challenges the jurisdiction of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj208; (1964)0GLR65; [1964]54ITR167(Guj)
..... the balance-sheets under the heading 'other finance' and in that very paragraph, the tribunal also shows various amounts of unpaid wages shown in the balance-sheets for the calendar years ending 31st of december ..... etc., and included certain travelling expenses and the question was whether the assessed was entitled to deduct these two sums under section 100 (2) (xv) of the act. the high court held that both the amounts, being expenditure incurred wholly and exclusively for the purpose of the business, were in the nature of revenue expenditure and ..... at the end of each yean in its balance-sheets and, therefore, the illustrationgiven by the tribunal in its order and upon which it seems to have acted was erroneous in para 4 of the statement of the case, the tribunal itself acknowledges that these unclaimed wages were shown by the assesses company as liabilities in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj128; (1962)0GLR269
..... which were prevailing in the territories now assigned to gujarat. i have locked into the articles of the constitution, the preamble of the act, all the provisions relating to the high court and the provisions incorporated in the chapter headed 'legal and miscellaneous provisions', in vain, to find an intention of the legislature to break the continuity of laws, to change them ..... court and certain other incidental matters. these are some of the important provisions which are jo be found in the act in relation to the jurisdiction, powers, authority, practice and procedure of the high court of gujarat.33. chapter ix of the act is headed as 'legal and miscellaneous provisions' section 87 is material for the purpose of disposing off the question before .....
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