Court : Gujarat
Reported in : AIR2003Guj200; (2003)2GLR950
..... with regard to relief (c) for quashing the notice dated 28th january, 2002, issued to the petitioners under sections 48a, 67, 68 of the act, and rule 33 of the rules made thereunder, the learned counsel of the petitioners has not been able to point out any such infirmity, which may warrant interference by this ..... clearly betrays the ignorance of the provisions of sections 82 to 87 of the act, which provide detailed mechanism in respect of compensation to the affected persons. ..... a bare perusal of the provisions of section 48a of the act indicates that it, by itself, does not confer any power on the state to take possession of the land covered by the sanctioned draft town ..... does not find any illegality in the impugned notice, and is of the opinion that it is perfectly in accordance and conformity with the provisions of the act and the rules made thereunder. ..... sub-section (3) of section 48a of the act provides that provisions of sections 68 and 69 shall mutatis mutandis apply to the sanctioned draft scheme as if sanctioned draft scheme were a ..... submission of the learned counsel of the petitioners is that section 48a confers unguided powers for taking possession of the land covered by the town planning scheme sanctioned under section 48(2) of the act rendering it arbitrary and unconstitutional. ..... of the learned counsel of the petitioners in support of relief (b) is that section 48a of the gujarat town planning and urban development act, 1976, hereinafter called 'the act', added by act no. .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR447(Guj)
..... profits and gains from taxable activities; once the profits and gains of business from taxable activities are ascertained, the difference between the total income assessable under the act and this figure of profits and gains from business from non-taxable activities represent the figures of profits and gains of business from taxable activities that the assessee ..... circumstances of the case, the view of the tribunal that the case of the assessee is covered by section 81(1)(d) only the provisions of section 66 and 67 read with section 110 of the act are not attracted, is erroneous in law (2) whether, on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the assessee was entitled to rebate under ..... -company.in each of these decision which we have so far discussed, the principal point was in connection with section 10(2) (iii) or section 10(2) xv) of the act of 1922, now replaced by section 37, or similar other provision of the income-tax act, 1961, and the ratio decidendi which flows from this line of authorities is only to the effect that if an assessee has a business which is single and ..... relevant years, section 110 stood in these terms :'where there is included in the total income of an assessee any income on which no income-tax payable under the provisions of this act, the assessee shall be entitled to a deduction, from the amount of income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)1GLR889
..... after the intimation is given as ordered earlier, the railway authority shall be at liberty to recover the amount in accordance with law, including by exercising the right of lien, if any, as per section 83 of the act against the concerned petitioners and in the event no such right of lien is available, it would be open to the railway administration to initiate appropriate proceedings for recovery of the amount before the appropriate court in ..... has produced the copy of the said decision of jarkhand high court and contended that if the requirement of principles of natural justice are not followed the power under section 73 of the act would not be attracted and no penalty can be made recoverable and it is further submitted that if the exercise of power for recovering of penalty charges cannot be maintained, even subsequently ..... that en route weigh bridge of railway can be said as one of the electronic weigh bridges which would be included in the standard weights and measures (enforcement) act and since the authority found that there is difference of weights the seals were applied and he further submitted that even if the said weigh-bridge is ..... arises to the extent that the railway administration is not in a position to exercise the right of lien, then in that case as per the scheme of the act there is no express enforcement provided for recovery of such punitive charges as contemplated under section 73 and the option available to the railway would be for recovering the amount .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR734
..... in mind the observations of the supreme court in the case of chinubhai haridas (supra) it becomes necessary for this court to observe as under, in respect of section 36(5) of the act : (i) the inspector under the act should work out the risk and/or danger factors with regard to the timing when the person may or may not enter into a boiler room bearing in mind the cooling process of every ..... that case the court was concerned with a pit in the factory in which the dangerous fumes were likely to be present and it was securely covered as required by section 33(1) of the act, but something went wrong with the machinery inside the pit, and a labourer named melia dadla was asked to go down and to attend to it and he went down without wearing suitable ..... state of gujarat, reported in (xiii) 1972 glr 159 rendered by this court interpreting the provision contained in section 63 of the act even with regard to which this court observed in para 4 as under : 'it is sufficient if it is shown that the manager did not take sufficient steps to prevent the ..... for the state is placed upon the provision contained in section 36(5) of the act, it would mean that no sooner the accident occurs the criminal responsibility would fasten upon the occupier and/or the manager of the ..... the supreme court dealing with the provisions contained in section 36(3) of the act held that the high court by sending the matter for retiral to the magistrate went too far with that saying that it was the duty of the employer .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj289; (1982)2GLR479
..... it is only in cases where the subordinate court has exercised a jurisdiction not vested in it by law, or has failed to exercise a jurisdiction so vested, or has acted in the exercise of its jurisdiction illegally or with material irregularity that the revisional jurisdiction of the high court can be properly invoked. ..... under section 10 of the specific relief act, it is provided that the specific performance of any contract, which is by itself and from the nature in the discretion of the court, is not to be enforced unless and until it is proved that the breach of the contract cannot be assessable in ..... section 20 of the specific relief act also in the connection deserves to be referred to, because mr. ..... section 14 of the specific relief act categorically lays down as follows :-'14 (1). ..... 14 of the specific relief act, read with s. ..... 41 of the act. ..... 38(3)(d) of the specific relief act. ..... this consideration is relevant while dealing with the question of multiplicity under section 38 of the specific relief act. ..... he invited my pointed attention to section 37(1) and (2) of earlier, chapter vii of the act. ..... positions, particularly the last two ones, are rooted in the provisions of law, namely, sections, 14 and 41 of the specific relief act. ..... the plaintiffs are a firm duly registered under the partnership act. .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)201CTR(Guj)393; [2006]284ITR172(Guj)
..... it was pointed out that under the provisions of the said explanation where in respect of any facts material to the computation of the total income of any person under the act, such person offers an explanation, which he is not able to substantiate, then the amount added or disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause-(c) of sub-section ..... the income-tax appellate tribunal, ahmedabad bench 'a' has referred the following question under section 256(1) of the income-tax act, 1961 (the act), at the instance of the assessee.whether, on the facts and circumstances of the case and in law, the tribunal was justified in ..... absence of such material, the finding of the sales tax officer for implementation of the provisions of the sales tax act, during the course of sales tax proceedings is extraneous and irrelevant and cannot be used for the purpose of income ..... contention as regards the applicability of explanation i of section 271(1)(c) of the act, reliance was placed upon the decision of this court in the case of ..... lastly it was submitted that even if the explanation to section 271(1)(c) of the act is invoked, the assessee had successfully discharged the onus which lay on it, by pointing out that the missing pages had been ..... proceedings cannot be placed at par with assessment proceedings and that penalty cannot be imposed under section 271(1)(c) of the act solely on the basis of the reasons given in the original assessment order. .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]255ITR26(Guj)
..... the tribunal also alternatively held that even if the enhanced value had been paid to the thakkar group for acquiring only three assets by virtue ofexplanation 3 to section 43(1) of the act, the income-tax officer was fully justified in holding that the purpose of transfer of such assets, directly or indirectly to the assessee, was the reduction of a liability to income-tax by claiming depreciation ..... and in the circumstances of the case, the tribunal was right in law in holding that the provisions of section 43(1), explanation 3, of the income-tax act, 1961, were applicable to the facts of the case in spite of the fact that sufficient evidences like valuation report, dissolution deed, etc. ..... and in the circumstances of the case, the tribunal was right in law in invoking the provision of explanation 3 to section 43(1) of the income-tax act, 1961, in spite of the fact that the provisions were not invoked by the authorities below ?2. ..... within its sweep all the aspects raised by the proposed question :'whether, on the facts and circumstances of the case, and having regard to the relevant provisions of the income-tax act, 1961, the assessee was entitled to claim depreciation on the enhanced value of the assets ?'3. ..... he also submitted that, even assuming that explanation 3 to section 43(1) of the act could be invoked, yet on the facts and in law the same would not be applicable because, firstly, the provision required that there was a transfer of assets from one person to another, while .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1996Guj87; (1996)1GLR320
..... 1096/-, as stated hereinabove, ought to have knwon and it is unbelievable that it did not know about the pending proceedings under the urban land ceiling act in the year 1981 and yet it did not take care to raise any objection of its own before the competent authority and, therefore, the petitioner has no lotus standi ..... irresistible that the petitioner-society was watching the proceedings sitting on the fence, allowed the proceedings under section 6 of the act to be completed as if it was to step in the proceedings only for the purpose of filing the appeal against ..... not enlarge the meaning of word 'transfer' as the said word occurs in continuation of 4 other words, which are 'sale', 'mortage', 'gift', or 'lease', which are essentially volitional or voluntary acts and, therefore, the word 'transfer' must take its colour from the aforesaid four words in association with which it is used. mr. ..... the tribunal has wrongly held that the petitioner-society, had no locus standi to prefer the appeal under section 33 of the act against the order passed by the competent authority on 30-12-1988 because the petitioner-society was not the original declarant and it had purchased the property in ..... that the petitioner-society had no locus standi whatsoever to file and maintain the appeal under section 33 of the act and once it is upheld that the petitioner had no locus standi, the petition deserves to be dismissed on this ground alone and there is no need to consider other contentions raised by the .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)2GLR1244
..... that the accused had sold an article of food which can be said to be adulterated as defined by sub-clause (a) of clause (ia) of section 2 of the act as also by sub-clause (j) of the said clause, the accused will have to be convicted for the offence punishable under section 7 read with section 16 of the act; and he will have to be punished with imprisonment or a period of one year which is the minimum sentence prescribed by sub-section (ia) of section 16. ..... before the learned additional sessions judge, it was urged on behalf of the accused that as the act and the rules do not prescribe any standards for analysis of cocoa, the accused could not have been held guilty for selling an article of food which did not conform to the standard prescribed by the act or the rules. ..... case; and, therefore, the sample which was taken by the food inspector must be regarded as a representative sample; and it cannot be said that the same was not taken in the manner prescribed by the act or the rules.10. ..... the accused sold can be said to be a misbranded article; and, therefore, the accused was found guilty of having committed an offence punishable under section 7(ii) read with section 16 of the prevention of food adulteration act, 1954 (hereafter referred to as 'the act'). ..... that the accused committed breach of rule 29 it cannot be said that he cannot be convicted for selling an article of food which is found to be adulterated within the meaning of sub-clause (j) of clause (ia) of section 2 of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)1GLR280
..... the petitions on merits and it has been held in no uncertain terms that the land was held by the firm and that the dissolution was brought about only to defeat the provisions of the act, no useful purpose will be served by saying that the order of the urban land tribunal is wrong on the basis that the government had passed order under section 34 and, therefore, the ..... case may be, on the basis of his share in such firm or association or body shall also be taken into account in calculating the extent of vacant land held by such person.according to the scheme of the act, it is clear that in cases where any firm holds vacant land, right or interest of any person in such vacant land on the basis of his share in such firm shall also be taken into account in calculating ..... his right, title or interest therein) and also specifying the vacant land within the ceiling limit which he desires to retain:provided that in relation to any state to which this act applies in the first instance, the provisions of this sub-section shall have effect as if for the words 'every person holding vacant land in excess of the ceiling limit at the commencement of this ..... words, figures and letters 'every person who held vacant land in excess of the ceiling limit on or after the 17th day of february 1975 and before the commencement of this act and every person holding vacant land in excess of the ceiling limit at such commencement' had been substituted.the use of the word, 'and' between the words 'every person .....
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