Court : Gujarat
Reported in : (2002)4GLR3637
..... standard of education and encouraging excellence in the academic field through establishment of an autonomous institution.6.1 the gujarat homoeopathic act, 1963 (the 'state act' for short) is enacted to consolidate and amend the law relating to the registration of practitioners of the homoeopathic system of medicine in the state and mainly provides ..... period of thirty days which may be comprised in one session, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the regulation or both houses agree that the regulation should not be made, the regulation ..... the central council may culminate into an effective recognition of a recognised medical, qualification with reference to a particular institution from a particular date by amendment of the second schedule. but it does not follow that such representation regarding the institution not conforming to the standards can be made only in .....
Tag this Judgment!Court : Gujarat
Reported in : [1966]61ITR241(Guj)
..... of section 15c, since the decision of the question before us turns primarily on the true construction of that section. section 15c was introduced in the act by the taxation laws (extension to merged states and amendment) act, 1949, and, omitting provisions immaterial, it runs as follows : '15c. (1) save as otherwise hereinafter provided, the tax shall not be ..... , learned advocate appearing on behalf of the assessee, on the other hand, urged that the scheme of taxation of a registered firm embodied in the provisions of the act as amended from 1st april, 1956, was that a registered firm was a unit of assessment, the income of which was liable to be computed under section 23(5)(a ..... 15c. a registered firm, as pointed out above, was an assessee within the meaning of the definition contained n section 2(2) even prior to the amendment made by the finance act, 1956, since though no income-tax was payable by it, it was certainly an entity in respect of whom section 23(5) authorised a proceeding to .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]46CompCas279(Guj); (1976)GLR592
..... and the creditors and members; once the court approves it, it becomes a statutorily enforceable contract even on dissidents, with power in the court to modify, amend or correct or revise the contract the outer periphery or its limit on the power being that, after testing it on the anvil of probabilities, surrounding circumstances ..... important modification about the change in sponsorship. that immediately raises the question of the power of the court under section 391(1)(b) of the companies act to make such modifications in the compromise or arrangement as it may consider necessary for the proper working of the compromise or arrangement. at one end of ..... forth with a scheme of compromise and arrangement through shri rajendrakumar maneklal field company application no. 43 of 1972, under section 391(1) of the companies act, 1956, praying for directions for convening the meetings of the equity shareholders and different kinds of creditors and others having a claim against the company for examining .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]102ITR105(Guj)
..... entitled to claim exemption in respect of the valuation of ornaments which have been now included in the meaning of the term 'jewellery' by the explanation in the amending act, which has been brought into force with effect from april 1, 1972, and for purposes of the assessment years under consideration the golden ornaments could not have ..... articles for personal use of the assessee. the revenue was contending in that case and in all other cases under the wealth-tax act till then that the assessee would not be entitled to claim successfully exemption for jewellery and ornaments irrespective of their value under clause (viii) of section 5(1) on the ground that they ..... in respect of such tax as finally determined on assessments ?' the above question have been referred to us in the following circumstances; 2. the assessee is a hindu undivided family and the relevant assessment years for the purpose of this reference are 1962-63 to 1964-65. the assessee claimed before the wealth-tax officer that .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj90; 1987(11)ECC336; (1987)2GLR685
..... of gujarat, reported in 1985 guj lh 617, a bench of our high court, referring to the contention that after the amendment and substitution of section 9 and consequential amendment in section 8 of the cofeposa act, the advisory board cannot go into the original detention under section 3(1) held:'this is clearly misconceived. the jurisdiction of ..... that the, activities of the detenu were not in 'area highly vulnerable to smuggling'. sub-section (2) of section 9 effects certain amendments in clauses (b), (c) and (f) of section 8 of the act. under clause (b), the appropriate government has to make a reference to the, advisory board within five weeks from the date of ..... a lacuna in the said section 8(f) of the conservation of foreign exchange and prevention of smuggling activities act, the same cannot be rectified by the court, except leaving it to the legislature to effect necessary amendments.12. mr. s.d. shah, the learned counsel appearing for the central government, contended that the initial .....
Tag this Judgment!Court : Gujarat
Reported in : 1986CriLJ1888
..... of gujarat, reported in 1985 guj lh 617, a bench of our high court, referring to the contention that after the amendment and substitution of section 9 and consequential amendment in section 8 of the cofeposa act, the advisory board cannot go into the original detention under section 3(1) held:this is clearly misconceived. the jurisdiction of ..... that the activities of the detenu were not in 'area highly vulnerable to smuggling'. subsection (2) of section 9 effects certain amendments in clauses (b), (c) and (f) of section 8 of the act. under clause (b), the appropriate government has to make a reference to the advisory board within five weeks from the date of ..... be a lacuna in the said section 8(f) of the conservation of foreign exchange and prevention of smuggling activities act, the same cannot be rectified by the court, except leaving it to the legislature to effect necessary amendments.12. mr. s. d. shah, the learned counsel appearing for the central government, contended that the initial .....
Tag this Judgment!Court : Gujarat
Reported in : (1962)3GLR464
..... and every such municipality shall be a body corporate. by the name of the... borough municipality and shall have perpetual succession and a common seal and may sue and be sued in its corporate name through its chief officer.5. it was ..... general water-rate payable by the respondent in connection with the aforesaid tenements. there being some mistake in calculation an amended bill was prepared and served on the respondent in the month of december 1953 claiming a sum of rs. 750 on ..... municipality there were houses bearing section nos. 3396 to 3523 standing in the name of manordas harakhchand sheth. the joint hindu family of which the respondent is the karta was the owner of these houses. the municipality on 12 october 1953 served ..... ultra vires the powers of the municipality and that the procedure prescribed under the relevant section of the municipal boroughs act had not been complied with before the aforesaid general water rate was levied and for an injunction restraining the municipality from .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR597
..... result into withdrawal of such exemption already enjoyed or granted with respect to the lands held by it under section 3(1) thereof prior to its amendment by the amending act. in that view of the matter, the impugned order at annexure-d (part) to this petition as affirmed in appeal by the appellate order ..... for the petitioner in this case.4. the first and foremost question arising in this petition would, therefore, be whether or not the amending act is retrospective in operation. ordinarily, an amending act is considered to be prospective in operation unless there appears a contrary intention by some express provision or by the necessary implication. the two ..... exemptions and to restrict certain exemptions. the statement of objects and reasons with respect to clause 5 of bill no. 51 of 1972 culminating into the amending act speaks of practically the same thing. it has been mentioned therein that some of the exemptions have been withdrawn and some are restricted. restrictive conditions have .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1960Guj40; (1960)GLR82(GJ)
..... reorganisation of bombay state' and contains three sections. section 3 which is the first section in that part has already been set out by us. section 4 relates to amendment of the first schedule to the constitution and s. 5 relates to certain saving powers of the state government. for all practical purposes it is s. 3 in part ..... the new state. but s. 30 relates only to the jurisdiction of the new high court in respect of those territories and, therefore, when part ix of the act of the legislature proceeds to enact 'legal and miscellaneous provisions', it lays down a rule relating to the extent and application in those territories of 'the law in force ..... decisions of the high court of bombay should have the force of binding laws in the territories now constituting the state of gujarat.(5) section 87 of the reorganisation act, in our opinion, deals not merely with territorial extent of the new state but with territorial extent therein of laws in force immediately before the appointed day. it .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)GLR413; (1979)0GLR413; [1979]118ITR134(Guj)
..... of these recommendations, the government of india introduced in parliament of august 12, 1971, the taxation laws (amendment) bill of 1971 which, amongst other things, proposed introduction of chap. xx-a in the i.t.act, 1961. the title of chap. xx-a is indicative of the nature of the power and the proceedings ..... tribeni devi v. collector, ranchi : [1972]3scr208 , the supreme court indicated the general principle for determining compensation under ss. 23 and 24 of the land acquisition act.. the supreme court referred with approval to its earlier decision in special land acquisition officer, bangalore v.t. adinarayan setty : air1959sc429 , that in ascertaining the market ..... an inherent indication in the structure of s. 269d which lends support to the view which we are taking. under s. 4 of the land acquisition act, 1894, the legislature has prescribed publication of preliminary notification for initiation of acquisition proceedings. sub-section (1) of s. 4 enjoins the appropriate government to .....
Tag this Judgment!