Court : Gujarat
Reported in : AIR1965Guj112; (1964)GLR705; (1965)ILLJ567Guj
..... further legislation by parliament is in respect of the name matter as that of the state law.' 11. it is thus clear that under s. 107 of the government of india act if a provincial law is repugnant to any federal law which the central legislative is competent to enact or to any existing indian law with respect to the matters ..... .l.r. 472], the question was as to the interpretation of s. 109 of the australian constitution which is to the same effect as s. 107(1) of the government of india act and art. 254(1) of the constitution except that there the word 'inconsistency' instead of the word 'repugnancy' is used. on an information for an offence under s. ..... difficult to appreciate how sri patwari can bring to his aid the decision in zaverbhai case : [1955]1scr799 . secondly, there is nothing in s. 107(2) of the government of india act, 1935, or art. 254(2) of the constitution which would justify the contention that though a state law may have been competently passed, the enactment of an amending .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)GLR776
..... such as water supply, drainage, sanitation, roads, etc.; and whereas government of india has laid down guidelines of a recommendatory nature for achieving social objectives after repeal of the act of 1976; and whereas in pursuance of the said guidelines, the government is considering taking steps to provide affordable living accommodation for those who are ..... the urban areas; now, therefore, in pursuance of clause (2) of article 252 of the constitution of india, read with clause (1) thereof, this assembly hereby resolves that the urban land (ceiling and regulation) repeal act, 1999 (act no.15 of 1999) be adopted for this state.'3. the original petitioner - the respondent herein claims ..... article 252 of the constitution of india; and whereas it is expedient to repeal the said act of 1976 in the state of gujarat, so that land in urban area may be available for its proper utilisation and for reviving the stagnant housing industry; and whereas the government is committed to provide housing to .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)1GLR375
..... according to the state government, it was empowered to pass the impugned order under clause 24(1) of the state order of ..... the petition by contending that there is no conflict between the central act and the local orders, because, the state government had passed the orders in exercise of its powers under section 3 read with section 5 of the said act read with the orders of the government of india made on 3-11-1974 and 9-6-1978 under section 3. ..... 27th july, 1998 the union minister for food and consumer affairs, government of india responded to the letter of the state minister drawing his attention to the notified order dated 9th june, 1978, by which the central government had delegated the powers conferred by section 3(1) of the act, to make necessary orders to provide for matters specified in clauses .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2004Guj124
..... megh raj v. allah rakhia, 74 ind app 12 : (air 1947 pc 72) while construing item 21 of list ii (provincial list) of the seventh schedule to the government of india act, 1935, which was more or less substantially, in terms of entry no.18 of list ii of the seventh schedule to the constitution. their lordships of the privy council concluded ..... .17 had come into force with effect from 1.3.1965 and had become a part of the said act since that date. 2.3 it was further stated that as per the said final scheme the government of india - union of india defendant in suit has been shown as the owner of survey nos.154 and 155 ad-measuring about 28919 ..... plot no.4 ad-measuring 50890 sq.yards. thus under the said scheme the government of india is liable to pay 'incremental contribution' to the corporation in this behalf under the provisions of the said act.2.4 it was further stated that under the provisions of the said act the defendant was given option either to pay the amount of 'incremental contribution' .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... section 4(1) read with section 2(g) second proviso of the bihar sales tax act, which was a pre-constitution act governed by the provisions of the government of india act, 1935. entry 45 in list i of the seventh schedule to the government of india act, 1935, gave exclusive power to the central legislature to enact law pertaining to excise duty ..... that the term 'sale' in entry 54 would necessarily include purchase even when it is not specifically mentioned and, therefore, the scheme of 1935 governments of india act is in no ways different from the scheme envisaged by entry 54 of the list ii under the constitution. he then turned to section 6 of the ..... legislative powers of the parliament. he also took us to the consequential amendments made by the aforesaid constitution amendment acts to articles 269, 286 and 366 of the constitution. he then submitted that under the government of india act, 1935, there were only two lists in the seventh schedule and as per the seventh schedule, list ii .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR597
..... constitution and shall include a regulation made by the president under article 243 thereof and a regulation made by the central government under the government 6t india act, 1870, of the government of india act, 1915, or the government of india act, 1935. mr. shah's contention is that an ordinance issued by the president under article 123 of the constitution is ..... in emperor v. sihnath banerji and ors. their lordships of the privy council made the following observations on the same topic in relation to the government of india act, 1935, which, in our judgment, are apposite and applicable to the conduct of the governmental business under our constitution:the governor need not be ..... 2 (5) is merely supplementary, and affords no ground for excluding the ordinary methods by which the provincial government's executive business is authorised to be carried on by chap. 2 of part 3, government of india act, 1935. matters as those which fell to be dealt with by the governor under rule 26, can be .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)1GLR589
..... carry the point any further.19. before we consider the distribution of taxing power under our constitution, it would be advantageous to bear in mind the historical perspective. under the government of india act, 1915, the governmental power was highly centralised in the secretary of states but under the reforms introduced later, greater independence was conferred on the provinces in provincial matters, vide ..... government of india act, 1919. the newly inserted section 45a provided for classification of subjects as central and provincial in relation to governmental functions. under the government of india act, 1935 legislative functions came to be clearly demarcated in the seventh schedule between the central and provincial .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
..... upon the decision of the bombay high court in f.n. balsara v. state of bombay : air1951bom210 , where that high court held that item no. 31 in the government of india act, 1935, which corresponds to entry-no. 8 in the constitution, excluded from the class of alcoholic drinks non-intoxicating drinks and that medicinal and toilet preparations containing alcohol found in ..... and in holding so, the learned judges expressed themselves at page 992 (of bom lr) : cat p. 325 of air) of the report, as follows:'the framers of the government of india act, 1935; could not have been entirely ignorant of the accepted? sense in which the word 'liquor' has been- used in the various excise ..... in so far as it seeks to levy such a vend fee, would therefore, be invalid, even on the assumption that the legislature authorised under section 53 of the act, the state government to levy such a cess.38. mr. sorabji also attacked this part of the rule on the ground that a cess of seventy five naya paise per gallon on .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]98ITR237(Guj)
..... v. commissioner of income-tax : [1954]26itr758(sc) , it is clear that the word 'income' in entry 54 in list i of the seventh schedule to the government of india act, 1935, which corresponded to entry 82 in list i of the seventh schedule of the constitution, should be given its widest connotation in view of the fact that it occurs ..... in a legislative head conferring legislative power and the word 'income' in entry 54 in list i of the seventh schedule of the government of india act, 1935, and entry 82 in list i of the seventh schedule to the constitution includes a capital gain. the supreme court there held that the indian income-tax ..... applications are similar and in each case the question is of capital gains said to arise as a result of compulsory acquisition of land by the government under the provisions of the land acquisition act, 1894, for the purposes of the gujarat housing board. the land in question in each of these 24 special civil applications was, prior to .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)131CTR(Guj)127; [1996]222ITR831(Guj)
..... . the very concept of partnership is founded on agreement between the persons who share the profits of business carried on by all or any of them acting for all. collectively persons who have agreed to share ..... in the category of a colourable device, dubious method or subterfuge or an act of which the judicial process may not accord approval. carrying on a trade is the fundamental right guaranteed under art. 19 of the constitution of india. right to carry on trade includes not to carry on any trade. ..... how and in what form business is to be carried is also part of that freedom. business is carried on individually, collectively, by constituting partnership firm, or forming an aop or by company. the formation and dissolution of partnerships are governed by statutory provisions under indian partnership act .....
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