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 : (2005)194CTR(Guj)492; [2005]275ITR284(Guj)
..... given in the said decision that the cash subsidy is directly concerned with the export of the goods and eligible for rebate under section 2(5) of the finance act, 1964. this court laid down the following principle in the calico case:-'the words 'derived from exports' cannot be interpreted as meaning 'referable to exports'. profits ..... account for reducing the actual cost of acquisition of the assets.the above view came to be approved by the apex court in cit vs . pj chemicals, : [1994]210itr830(sc) .15. we are of the view that the same distinction would apply while considering the various incentives being given to an industrial undertaking. if the ..... the expression 'attributable to'. had it been the intention of the parliament that all business income qualified for the benefit under sections 80j and 80hh of the act, the statutory language would have been different. the fact that an expression which had the narrower meaning has been used, warrants the inference that the legislature intended .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]52SCL762(Guj)
..... a case of misstatement of a material fact or suppression of material fact.' (p. 201)35. the supreme court in the case of s.p. chengalvaraya naidu v. jagannath [1994] 1 scc 1 states :'5. the high court, in our view, fell into patent error. the short question before the high court was whether in the facts and circumstances ..... as if the company's name had not been struck off from the register. reliance was placed on provisions of sections 651, 652 and 653 of the companies act, 1985 (1985 act) as well as various decisions to contend that once an order of restoration was made it shall be deemed as if the company was never struck off from ..... but once it is proved it vitiates judgments, contracts and all transactions whatsoever;'15. in s.p. chengalvaraya naidu v. jagannath [1994] 1 scc 1 this court stated that fraud avoids all judicial acts, ecclesiastical or temporal.' 23. an act of fraud on court is always viewed seriously. a collusion or conspiracy with a view to deprive the rights of the others .....
Tag this Judgment!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 .....
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)2GLR1270
..... order being made.'5.12 he has also relied upon hon'ble & respected c.k.thakkar (now chief justice mumbai high court) on administrative law particularly chapter on natural justice which starts from page 158 particularly where the learned author on page 195 stated that speaking orders or reasoned decisions means ' an order speaking for ..... of this court to a decision of the hon'ble apex court in the case of food corporation of india v. jagdish chandra saha reported in air 1994 sc 219. the said decision had almost similar facts. the hon'ble court after considering all the earlier decision including the decision of raipur development authority (supra ..... for arbitration which reads as follows:'any dispute arising under this charter shall be referred to arbitration and settled in accordance with the provisions of indian arbitration act 1940 in india, each party appointing an arbitrator, and the two arbitrators, in the event of disagreement appointing an umpire whose decision shall be final and .....
Tag this Judgment!Court : Gujarat
Reported in : 2004ACJ1657
..... of high claim ratio after having accepted the premium was also arbitrary, unfair and unjustifiable at law. reference was made to section 9 of the health insurance act, 1994 of ireland to illustrate that a registered undertaking was restrained thereunder from terminating or refusing to renew a health insurance contract without consent of the other party. ..... workers are fundamental rights to workmen. in paragraph 18 of the judgement, it was held that : 'it would thus be well settled law that the preamble chapter of fundamental rights and directive principles accord right to livelihood as a meaningful life, social security and disablement benefits are integral schemes of socio-economic justice to the ..... dated 18th july 1986 issued by the c.b.d.t. under section 119 of the income-tax act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the finance minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR637; [2004]53SCL330(Guj)
..... of high claim ratio after having accepted the premium was also arbitrary, unfair and unjustifiable at law. reference was made to section 9 of the health insurance act, 1994 of ireland to illustrate that a registered undertaking was restrained thereunder from terminating or refusing to renew a health insurance contract without consent of the other party. ..... workers are fundamental rights to workmen. in paragraph 18 of the judgment, it was held that: 'it would, thus, be well settled law that the preamble chapter of fundamental rights and directive principles accord right to livelihood as a meaningful 'life', social security and disablement benefits are integral schemes of socio-economic justice to the ..... dated 18th july, 1986 issued by the c.b.d.t. under section 119 of the income-tax act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the finance minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2004Guj164
..... delinquent member.20. a chartered accountant is statutorily required to undertake and carry out various functions as statutorily prescribed under the companies act, 1956. part vi of the companies act deals with management and administration. chapter i in the said part relates to general provisions and there are separate heads regarding accounts and audit. section 226(1) of ..... to the income tax officers of different wards on 21-4-1993.41. the respondent wrote letters dated 8-6-1993, 15-10-1993, 27-10-1994, 14-11-1994, 22-1-1995 and 6-3-1995 to different income tax authorities including the commissioner of income tax admitting his guilt, pointing out the manner in ..... may be issued.32. in state of u. p. v. harendra arora : (2002)iiillj1124sc this court followed, inter alia, managing director, ecil v.b. karunakar, : (1994)illj162sc and state bank of patiala v. s.k. sharma, : (1996)iillj296sc and held that an order passed in a disciplinary proceeding cannot ipso facto be quashed merely because a .....
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!