Court : Gujarat
Reported in : (1992)2GLR1460; (1992)2GLR1471
..... be served by orders of detention properly and validly passed under the said rules.similarly, while highlighting in detail the true import of section 12 of the conservation of foreign exchange and prevention of smuggling activities act, 1974 which psrtains to 'temporary release' of the detenu, the supreme court in the case of pushpadevi m. ..... in contrast, in so far as preventive detentions under the conservation of foreign exchange and prevention of smuggling activities act, 1974, arc concerned, the act specifically lays down that a person against whom an order of detention has been passed shall not be released on bail or bail bond or otherwise (vide section 12(6) of the act) and that any revocation or modification of the order of detention can be made ..... view to see that the state government also in its turn, in future, unwillingly even do not become a victim and easy prey to such trickeries of the detenu under the bm act (who by securing temporary release invoking the sympathy of the state government on the ground of feigned illness and thereafter quite brazen facedly turning around traping it into an unsurmountable situation alleging ..... danger to sovereignity of any country in substance to its peace, well-being and freedom of people is not as much and is from the external aggression by the foreign hostile countries, as the internal aggression by anti-socials and anti-nationals like black-marketeers, smugglers, bootleggers and other terrorists and bullies who are bent upon relentlessly .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR511
..... order of detention dated 25.8.1975 passed under the conservation of foreign exchange and prevention of smuggling activities act, 1974 against deceased detenu-hemantbhai rambhai madam placed at annexure 'a' and notice under section 6(1) of the smuggling and foreign exchange manipulators (forfeiture of property) act, 1976 placed at annexure 'd' and the order passed under section 7 of that act dated 29.6.1998 at annexure 'e' to the petition are hereby quashed ..... , the order of detention cannot be sustained in the eye of law and consequently and independently the proceedings under safema in general, notice under section 6(1) of the act and consequent order under section 7 of the said act are also illegal and, therefore, they are required to be quashed and set aside by allowing the present petition.49. ..... we think since the proceedings under smugglers and foreign exchange manipulators (forfeiture of property) act, 1976, has very serious consequences the appellant should have an opportunity of establishing the fact that the detention of his father was not ..... clear that when the proceedings under safema have been commenced under section 6(1) of the act, the order of detention was not in existence against the detenu since it had already ..... infructuous that would not preclude the aggrieved party from challenging the detention order in a subsequent writ petition for the purpose of avoiding the proceedings under the smugglers and foreign exchange manipulators (forfeiture of property) act, 1976. .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)1GLR212; [1982]136ITR18(Guj)
..... the aforesaid decisions the submission before the tribunal was that the relevant provisions of the income-tax were required to be read along with the provisions of the indian succession act, 1925, and that since under the latter act, only such estate vested in legal ownership in the executors in respect of which they were appointed executors under the will, there were in the eye of law ..... matte : 'there is nothing in the assessment orders for the aforesaid assessment years to indicate that any objection was raised on behalf of the executors against inclusion of the income from properties situate in foreign countries, which is described as 'foreign income' in the assessment orders.' 31. ..... 24b, the legislature extended the legal personality of a deceased assessee under the act, which had deceased on his death, and, therefore, the income received by him before his death or, if he died during the previous year, by his heirs and legal representatives after his ..... it is not in dispute that the sums described as 'foreign income' and included in the aforesaid three assessments represented the income derived by the executors from the property ..... sections 224, 248, 255 and 257 of the indian succession act, 1925, which respectively provide inter alia, tha : (a) when several executors are appointed, probate may be granted to them all simultaneously or at different times; (b) if an executor is appointed for any limited purpose ..... (including 'foreign income' ..... including 'foreign income' ..... foreign income .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1983Guj210; (1983)2GLR916
..... in our view, therefore, placing of this type of bus in a thickly populated locality by the driver of the bus is itself a negligent act.as per section 84 of the motor vehicles act, no person driving or in charge of a motor vehicle shall cause or allow the vehicle to remain stationary in any public place unless there is in the driver's seat a person duly licensed to drive the vehicle or unless the mechanism has ..... the only question would be, when he left the bus unattended whether the said act can be said to be grossly negligent act on his part for which there would be vicarious liability on the part of the appellant, s. t. ..... this would clearly show that when the driver left the bus unattended, he had acted in a gross negligent manner which was the 'effective cause' for the accident. ..... when he went to kukarvada he left the bus unattended and that itself is an act of gross negligence and because of this negligence on the part of the driver the accident had occurred.9. ..... that case it was held that when the driver left the cart in charge of a boy, he had acted negligently in the course of his master's business. ..... when the driver left the cart in the charge of the boy he acted negligently in the course of his master's business. ..... judgment in para 33 lord denning's (then lord justice) judgment is quoted, which is as follows :'it has often been supposed that the owner of a vehicle is only liable for the negligence of the driver if that driver is his servant acting in the course of his employment. .....
Tag this Judgment!Court : Gujarat
Reported in : 1999CriLJ3874; (2000)4GLR225
..... where the courts are prima facie satisfied (i) that the impugned order is not passed under the act under which it is purported to have been passed, (ii) that it is sought to be executed against a wrong person, (iii) that it is passed for a wrong purpose, (iv) that it is passed on vague extraneous and irrelevant grounds or (v) that the authority which passed it ..... an order for their detention was passed by the detaining authority under the provision of conservation of foreign exchange & prevention of smuggling activities act, 1974 (for short 'cofeposa'). ..... the order was therefore passed under the act under which it was purported to have been passed. ..... coming to the first ground, according to the apex court, the detention order can be quashed at pre-execution stage, when such order is not passed under the act under which it is purported to have been passed. .....
Tag this Judgment!Court : Gujarat
..... servant, accepts or obtains or agrees to accept or attempts to obtain from any person, for himself or for any other person, any gratification whatever, other than legal remuneration, as a motive or reward for doing or forbearing to do any official act or for showing or forbearing to show, in the exercise of official functions, favour or disfavour to any person or for rendering or attempting to render any service or disservice to any person with the central government or any state government or parliament ..... complainant not agreeing to the same, on 1.7.2003, at about 8.00 o'clock by taking him from his residence, an offence under the prohibition act was registered against the complainant and he was arrested and released on bail on 4.7.2003. ..... complainant was doing the business of foreign liquor. ..... very clear that the learned trial judge while recording the acquittal has given cogent reasons that no case under the prevention of corruption act is proved by the prosecution. ms. ..... and 13 of the prevention of corruption act, read as under: "7. ..... section 7 or 13 are made out inasmuch as the accused never demanded money, and therefore, it cannot be said that there was demand or acceptance by the accused so as to bring him within the purview of sections 7 and 13 of the act. ..... 2003, whereby, the learned trial judge acquitted the original accused - the respondent herein, of the charges for the offence punishable under section 7 and 13(1)(d) read with section 13(2) of prevention of corruption act. 2. .....
Tag this Judgment!Court : Gujarat
..... servant, accepts or obtains or agrees to accept or attempts to obtain from any person, for himself or for any other person, any gratification whatever, other than legal remuneration, as a motive or reward for doing or forbearing to do any official act or for showing or forbearing to show, in the exercise of official functions, favour or disfavour to any person or for rendering or attempting to render any service or disservice to any person with the central government or any state government or parliament ..... complainant not agreeing to the same, on 1.7.2003, at about 8.00 o'clock by taking him from his residence, an offence under the prohibition act was registered against the complainant and he was arrested and released on bail on 4.7.2003. ..... complainant was doing the business of foreign liquor. ..... very clear that the learned trial judge while recording the acquittal has given cogent reasons that no case under the prevention of corruption act is proved by the prosecution. ms. ..... and 13 of the prevention of corruption act, read as under: "7. ..... section 7 or 13 are made out inasmuch as the accused never demanded money, and therefore, it cannot be said that there was demand or acceptance by the accused so as to bring him within the purview of sections 7 and 13 of the act. ..... 2003, whereby, the learned trial judge acquitted the original accused - the respondent herein, of the charges for the offence punishable under section 7 and 13(1)(d) read with section 13(2) of prevention of corruption act. 2. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR3672
..... be willing to buy as a prudent man in normal market conditions prevailing in the open market in the locality in which the acquired lands are situated as on the date of the notification under section 4(1) of the act; but not an anxious buyer dealing at arm's length with throw away price, nor facade of sale or fictitious sales brought about in quick succession or otherwise to inflate the market value. ..... by the said fixation, took the matter for reference u/s 18 of the act and it was submitted that the lands sought to be acquired are situated within ..... this case the attention of the division bench was not invited to the provisions of section 11-a of the gujarat state amendment act in the land acquisition act, the court proceeded to decide this question on the basis of the case under maharashtra act decided by the supreme court i.e. ..... had such provision been there in the maharashtra act, it could be a different matter altogether, but the sums payable to the government has to be specified in the award in terms of section 11-a and to define such sums, the circular dated 17.4.1978 (laq- ..... so far as the state of gujarat is concerned, the state amendment has been made under section 11-a of gujarat state amendment act in he land acquisition act (gujarat act 20 of 1965 dated 16.8.1965). ..... the supreme court in a case under the bombay tenancy and agricultural lands act and it was held by the supreme court that section 43 of the bombay tenancy act had no application to compulsory acquisition of land. .....
Tag this Judgment!Court : Gujarat
Reported in : 2007CriLJ3958; (2007)3GLR2508
..... cheque or that it exceeds the amount arranged to be paid from that account by an agreement made with that bank, such person shall be deemed to have committed an offence and shall, without prejudice to any other provision of this act, be punished with imprisonment for a term which may extend to two years, or with fine which may extend to twice the amount of the cheque, or with both:provided that nothing contained in this section shall apply ..... section 220 of the code deals with trial for more than one offence and provides that if, in one series of acts so connnected together as to form the same transaction, more offences than one are committed by the same person, he may be charged with, and tried at one trial for, every such ..... 1261 of 2005 is that the provisions of section 219 of the code are applicable to trials under the negotiable instruments act, and it is not correct to contend that the provisions of section 219 are applicable only to offences defined and punishable under the indian penal code. ..... , to read a proviso as providing something by way of an addendum or as dealing with a subject not covered by the main enactment or as stating a general rule as distinguished from an exception or qualification, is ordinarily foreign to the proper function of a proviso. ..... read the principles laid down in section 218 of the code into section 219 to section 224 or vice versa, would result in enlarging the scope of each section and introducing principles foreign to the original enactment. .....
Tag this Judgment!Court : Gujarat
Reported in : [1965]55ITR486(Guj)
..... was not correct in the way it looked at its question, and the error was in not appreciating the distinction between the depreciation calculated on the bases of the statutory provisions of the income-tax act for the purpose of computing assessable profits on the one hand and depreciation computed by a business concern for the purpose of arriving at its true commercial profits. ..... fact that the tribunal accepted an incorrect standard, that is, the standard provided in the income-tax act, and not the one for computing true commercial profits, would not mean that the assessees would be entitled to the whole of the depreciation permissible under the income-tax act by way of different types of depreciations calculated on fictional and artificial notions provided for in the statute ..... of dividend would be the one shown in the balance-sheet of the business concern and that is not to be confused with depreciation permissible under the artificial and statutory rules contained in income-tax act which rules are resorted to by the department for arriving at the true assessable profits. ..... reference under section 66(1) of the income-tax act at the instance of the assessees. ..... depreciation, whether it was normal or initial or additional depreciation and, therefore, the tribunal was in error in allowing only the normal depreciation calculated under the provisions of the income-tax act, namely, rs. ..... it is true, represents the normal depreciation computed under the provisions of the income-tax act, mr. .....
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