Court : Gujarat
Reported in : 1976CriLJ882; (1976)GLR201
..... as the division bench felt that the law on the question as to whether the period of detention under the maintenance of internal security act, 1971 (hereinafter referred to as 'the misa') should be tacked on to the period of detention under the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as 'the cqf-eposa act') for considering the question of maximum period of detention when the detention order under the cofeposa act is passed after formal release and re-arrest should be settled. ..... section 24 of the general clauses act is in these terms-where any central act or regulation, is, after the commencement of this act, repealed and re-enacted with or without modification, then, unless it is otherwise expressly provided, any appointment, notification, order, scheme, rule, form or bye-law, made or issued under the repealed act or regulation, shall, so far as it is not inconsistent with the provisions re-enacted, continue in force, and be deemed to have been made or issued under the provisions so re-enacted unless and until it is superseded by any appointment, notification, order, scheme .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj9
..... foreign exchange regulations act to operate as notifications under the sea customs act and that it cannot have the effect of incorporating the relevant provisions of the earlier act into the act of 1947, so as to attract the rule formulated by brett ..... 178a of the sea customs act could not be invoked in adjudicating a contravention of a notification under the foreign exchange regulation act which imposed restrictions on the ..... will not possibly cause repugnancy 1985 between the two earlier acts on one hand and the act of 1973 on the other, nor indeed will it cause any confusion in the practical application of the earlier acts because the act of 1973 does not contain any independent provision or machinery for exercising the power ..... 28 or by a civil judge exercising such jurisdiction, to the district court, (i a) every appeal under sub-section (1) shall be made within thirty days from the date of the decree or order, as the case may be;provided that in computing the period of limitation prescribed by this subsection the provisions contained ..... it has been observed as under:'on a consideration of these authorities, therefore, it seems that the following proposition emerges:where a subsequent act incorporates provisions of a previous act then the borrowed provisions become an integral and independent part of the subsequent act and are totally unaffected by any repeal or amendment in the previous act. ..... relations of landlord and tenant are covered by the transfer of property act, 1882, chap .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]98ITR85(Guj)
..... tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to - (i) any officer, authority, or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in section 2(d) of the foreign exchange regulation act, 1947 (vii of 1947); or (ii) such officer, authority or body performing functions under any other law as the central government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the official gazette in ..... . jiwan lal the learned chief justice of the punjab high court has taken the same view and observed : 'documents in respect of all assessments, which had been completed prior to the repeal of section 137 of the income-tax act, 1961, would be protected, in so far as they fell within the purview of section 54 of the act of 1922 and section 137 of the act of 1961, but there is no prohibition against the summoning of such documents in respect of assessments which were completed after april, 1, 1964, .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR427
..... no person shall except with the general or special permission of the reserve bank and on payment a, fu hnyprescribed in that behalf, bring into india any gold and gold has been defined by section 2(f) to include gold in the form of come, whether legal tender or not, in the form of bullion or into whether refined or not and jewellery or articles made wholly or mainly of gold a notification as contemplated by section 8 of the foreign exchange regulation act, 1947, was issued by the central government on 25th august 1948 the said ..... now, section 97 of the gold control act empowers the gold control officer to authorise any officer to institute complaint in this behalf the collector of central excise at ahmedabad has accorded his sanction a superannuates 2-b dated 28th may 1973. ..... 2 majmoodar shows that the papers were placed before the collector of customs on may 16, 1973 and that he had signed the order on may 17, 1973. ..... counsel then argued that the sanction to prosecute the respondent was, not a valid sanction, the only ground on which the order of sanction to prosecute the respondent, exhibit 2a dated 28th may, 1973, is challenged is that the collector of customs d.n. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR2267
..... director of enforcement, foreign exchange regulation act, air 1962 sc 1764, the following observations made in an altogether different context were ..... submitted that even the reserve funds of the bank and the gratuity funds of the staff were also given away by way of excessive loan to only one party and the same properties were accepted as security for a second loan in the facts of this ..... against 18 persons named therein the offences punishable under sections 408, 409, 420, 467, 471, read with sections 34, 114 and 120b of the indian penal code ('the i.p.c ..... 583, was relied upon to submit that the one underlying idea in section 405 of the i.p.c, is that the property which is the subject-matter of entrustment, or in respect of which dominion is passed over to the accused, does not, even for the time-being, become the property of the accused ..... did not disclose any offence and none of the ingredients of various sections including sections 409, 471 or 120b of ..... these applications for regular bail under section 439 of the code of criminal procedure are filed by the members of the board of directors and some of the persons in the management of the bank on whose behalf ..... punjab, 1974 cri.lj 232, it was submitted that the money deposited by members or depositors could be utilized by the bank as its own and the depositor-members could get the amount back after certain period along with interest and that cannot be called 'entrustment' within the meaning of section 405 of the i.p.c.. k.p. .....
Tag this Judgment!Court : Gujarat
Reported in : 1988(35)ELT88(Guj); (1988)1GLR388
..... the constitutional bench of the supreme court was whether the appellant, shanti prasad, before the supreme court, could be said to have contravened the provisions of section 23(1)(a) read with section 23d of the foreign exchange regulation act, 1947, on the ground that he had received some amount from a certain german firm which had made entries in its account books in that connection. ..... discussed in detail earlier, the ratio of the decisions of the three division benches of this court which have, after elaborate consideration of various aspects of the matter, centering round the legal requirements of section 72 of the contract act, have taken the view that unless the concerned plaintiff shows that it has suffered legal injury or prejudice, it cannot, merely on the ground that tax alleged to have been recovered is shown to ..... governance of the country require the state (the term 'state' occurring in article 12 of the constitution of india also includes judiciary) to direct its policy towards securing the ownership and control of the material resources of the community to be distributed so as to subserve the common good in the best manner (article 39b). ..... , the supreme court has, in terms, dealt with this question and has answered the same holding that when the burden of duty imposed was transferred to the purchasers, the claim made by the factory owner cannot ..... paying the amount in question was transferred by the respondents to the purchasers and, therefore, they were not entitled .....
Tag this Judgment!Court : Gujarat
Reported in : [1988]174ITR77(Guj)
..... question before the constitutional bench of the supreme court was whether the appellant, shanti prasad, before the supreme court, could be said to have contravened the provisions of section 23(1)(a) read with section 23d of the foreign exchange regulation act, 1947, on the ground that he had received some amount from a certain german firm which had made entries in its account books in that connection. ..... the monies paid as sales tax by the assessee but has spent them away in the ordinary course of the business of the state will not make any difference to the position and under the plain terms of section 72 of the contract act, the assessee will be entitled to recover back the monies said by it to the state under mistake of law'it becomes at once clear that the constitution bench was concerned ..... in the governance of the country require the state (the term 'state' occurring in article 12 of the constitution of india also includes judiciary) to direct its policy towards securing the ownership and control of the material resources of the community to be distributed so as to subserve the common good in the best manner (article 39b). ..... 3scr561 , the supreme court has, in terms, dealt with this question and has answered the same holding that when the burden of duty imposed was transferred to the purchasers, the claim made by the factory owner cannot be entertained ..... of paying the amount in question was transferred by the respondents to the purchasers and, therefore, they were not entitled to .....
Tag this Judgment!Court : Gujarat
Reported in : 1993(42)ECC126; 1995(79)ELT367(Guj); (1993)1GLR5
..... in paragraph 15 the court observed that section 6 of the general clause act cannot apply on the omission of rule 132a of the defence of india rules for the two reasons that section 6 applies to repeals and not to omission, and applies when the repeal is of a central act or regulation and not to a rule. 34. ..... under section 8(1) of the general clauses act, 1897, where the said act or any central act or regulation made after the commencement of the said act, repeals and re-enacts, with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed are, unless a different intention appears, to be construed as references to the provision so re-enacted. ..... clause 2 of these amendment rules reads as under : 'in the defence of india rules, 1962, rule 132a (relating to prohibition of dealings in foreign exchange) shall be omitted except as respects things done or omitted to be done under that rule. ..... state of rajasthan, : [1989]2scr152 , the court dealt with the contention whether on repeal of rajasthan tenancy act (3 of 1955) by the rajasthan imposition of ceiling of agricultural holdings act (11 of 1973), crystallised rights were affected. .....
Tag this Judgment!Court : Gujarat
Reported in : (1983)2GLR1505
..... the object of introducing the said section is as under:smuggling, foreign exchange racketeering and related activities have a deleterious effect on the national economy and thereby a serious adverse effect on the security of the state. ..... that means, if the detention order is passed with a view to preventing a person from acting in any manner prejudicial to conservation or augmentation of foreign exchange and also from preventing him from smuggling goods, then as per section 5a the said order is deemed to have been made separately on both the grounds. ..... respect to any person that with a view to preventing him from acting in any manner prejudicial to(i) the defence of india, the relations of india with foreign powers, or the security of india, or(ii) the security of the state or the maintenance of public order, or(iii) the maintenance of supplies and services essential to the community, or,(b) if satisfied with respect to any person who is a foreigner within the meaning of the foreigners act, 1946, that with a view to regulating his continued presence in india or with a view to making arrangements for ..... the detenu required special food to be supplied by the family and, therefore, the petitioner submitted that the detenu be transferred to the surat sub-jail. ..... this act is repealed and at present for preventive detention three separate acts. .....
Tag this Judgment!Court : Gujarat
Reported in : 1976CriLJ1419
..... it provided by section 3 that if the detaining authority was satisfied with respect to any person (including a foreigner) that with a view to preventing him from acting in any manner prejudicial to (a) the defence of india, the relations of india with foreign powers, or the security of india, or (b) the security of the state or the maintenance of public order, or (c) the maintenance of supplies and services essential to the community, or if satisfied with respect to any foreigner that with a view to regulating his continued presence in india or with a view to making arrangements for ..... 6 of 1975 was repealed by the conservation of foreign exchange and prevention of smuggling activities (amendment) act, 1975 which came into force with effect from august 1, 1975. ..... in his statement dated august 21, 1973 recorded before the customs officers under section 108 of the customs act, 1962, the detenu admitted that the accounts related to the detenu's transactions in those smuggled goods. ..... merchant staying at hotel meghdoot in ahmedabad had contracted the detenu for the disposal of smuggled goods which were seized on 11/12th august 1973 and the detenu showed his willingness for the disposal of the said contraband goods to shri merchant in connection with this seizure, a show cause notice dated february 4, 1973 had been issued to the detenu by the collector of customs and central excise, ahmedabad and the case was pending adjudication. .....
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