Court : Gujarat
Reported in : (2005)1GLR24
..... .1.[4] that the board has its own regulation for which specific provisions have been incorporated in chapter v of the act.[5] chapter v of the act clearly provides for finance accounts and audit and, also, provides for budget and various other aspects. section 16 of chapter v empowers the state government to transfer to the board immovable and movable properties for the effective and ..... material for the adjudication of the dispute involved, as it only pertains to the preparation and submissions of programme. whereas in chapter v of the act, various provisions are made for finances, accounts, audit and debts of the board. miscellaneous provisions are made in chapter vi for the purpose of running the of business and to carry on the aims and objects of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2008Guj183
..... 13. the impugned order states that the same has been made in exercise of powers conferred by sub-section (1) of section 99 of the act. the said section appears in chapter viii relating to municipal taxation and dealing with part-(1) which talks about imposition of taxes. the relevant extract of the said provision reads as ..... addressed communication dated 26.10.1999 (annexure-e) to the state government. the petitioner-municipality had specifically pointed out how the impugned order would adversely affect the finances of the municipality. hence, no change or modification is called for in the judgment and order made yesterday i.e. 07.07.2008.19. accordingly, the ..... law. respondent no. 1- state government cannot be presumed to be oblivious of the fact that the direct result of the impugned order would affect the finances of the petitioner-municipality. in the circumstances, before making any order which on the face of it would operate adversely qua the petitioner-municipality it was incumbent .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR59
..... state towards securing the principles specified in clauses (b) and (c) of article 39 of the constitution. section 3 defines various terms used in the act. chapter ii relates to establishment of board and appellate authority, term of office, conditions of service of officials and working of the board and appellate authority. references, ..... to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984 and the sick industrial companies (special provisions) act, 1985 and the small industries development bank of india act, 1989. (emphasis supplied)24. according to the ..... by civil court in special civil suit no. 153 of 2000 vide exh.44 dated 22nd march 2007. the civil court has dismissed the suit considering the bar of section 22 of the sick industrial companies act (hereinafter referred to as 'sica') read with order vii rule 11 of the code of civil .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR1211
..... convict in any other law where other applicable independent provisions are existing as the offence punishable under section 138 of the n.i. act is distinctly different from the normal offences made punishable under chapter xvii of i.p.c. (i.e. the offences qua property).31. in the circumstances, it is hereby declared that the ..... alia the following amendment in the negotiable instruments act, 1881, namely-(i) xxx xxx xxx(ii) xxx xxx xxx(iii) xxx xxx xxx(iv) to ..... working group was constituted to review section 138 of the negotiable instruments act, 1881 and make recommendations as to what changes were needed to effectively achieve the purpose of that section.3 xxx xxx xxx4. keeping in view the recommendations of the standing committee on finance and other representations, it has been decided to bring out, inter .....
Tag this Judgment!Court : Gujarat
Reported in : 2004CriLJ3786
..... any convict in any other law where other applicable independent provisions are existing as the offence punishable under section 138 of the ni act is distinctly different from the normal offences made punishable under chapter xvii of ipc (i.e. the offences qua property).31. in the circumstances, it is hereby declared that the compromise ..... inter alia the following amendments in the negotiable instruments act, 1881, namely.(i) xxxxx(ii) xxxxx(iii) xxxxx(iv) to prescribe procedure for dispensing with ..... group was constituted to review section 138 of the negotiable instruments act, 181 and make recommendations as to what changes were needed to effectively achieve the purpose of that section.3...4. keeping in view the recommendations of the standing committee on finance and other representations, it has been decided to bring out, .....
Tag this Judgment!Court : Gujarat
Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)
..... or order as may be specified by the commissioner of central excise in his order. thereafter within a period of one month (reduced from three months by finance act, 2007) from the date of communication of such order, the adjudicating authority or authorized officer shall make an application before the commissioner (appeals) raising the points ..... machinery charged with the responsibility of day to day administration of revenue laws. for doing so, entire chapter vi-a of the excise act was substituted with effect from 11.10.1982. while this new chapter conferred on the appellate tribunal power to entertain appeals within three months with further power to condone the ..... violative of article 14 of the constitution:7.1 it is submitted that all the appellants belong to one class viz. assessees. however, under chapter vi-a of the central excise act, two artificial classes of assessee-appellants are created - (i) those who have to file appeal before the commissioner (appeals) under section 35( .....
Tag this Judgment!Court : Gujarat
Reported in : [2010]24STT121
..... taxable event attracting levy of export duty under the provisions of the said act. the entire chapter has been omitted by the finance act, 2007 with effect from 11-5-2007 and, therefore, the aforesaid movement of goods is no longer a taxable event under the said act.36. whether export duty can be levied under the provisions of the ..... periods, provided that the provisions of the said chapter and other chapters shall apply to goods admitted to a special economic zone but in the event ..... of duty.21. mr. champaneri has further submitted that chapter x-a incorporating special provisions relating to special economic zone were enacted by act 20 of 2002 effective from 11-5-2002 and have been omitted vide section 99 of the finance act, 2007 with effect from 11-5-2007. section 76b as was operative during the above mentioned .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)
..... to the conclusion that when the search took place at the premises of l.t.shroff group on 1/8/1996 a special chapter xivb of the act had already been brought on the statute book by the finance act,1995 with effect from 1/7/1995, providing for special procedure for assessment in cases of search. according to the assessing ..... officer the benefit of vdis was not admissible to the assessee as the assessee had failed to comply with the mandatory requirement of section 68(1) of the finance act,1997 by which vdis was floated. the assessing officer stated that records of the assessee for different years were perused and the assessee had neither credited the amount ..... officer section 158bd of the said chapter would be applicable to the case of the assessee and hence sum of rs. 67.75 lacs could only be assessed .....
Tag this Judgment!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 : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29
..... on behalf of its members. petitioner no. 2 in the said petition is a practising chartered accountant. 4. service tax was introduced by the finance act, 1994. chapter v thereof contains the scheme and provisions relating to the tax. section 66 imposed service tax at the rate of 5 per cent. of the ..... the petitions, the court granted ad interim relief restraining the respondents from enforcing in any manner the provisions of section 88 of the finance act, 1997, and section 116 of the finance (no. 2) act, 1998, in so far as they levy service tax on services provided to the respective clients by consulting engineers, architects and ..... chartered accountants' association and the gujarat institute of civil engineers and architects have challenged the constitutional validity of section 88 of the finance act, 1997, and section 116 of the finance (no. 2) act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. the gujarat institute of civil .....
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