Court : Gujarat
..... or otherwise transfers any capital asset to the company, the provisions of section 45 would not apply to such a transaction subject to certain conditions. therefore, the aforesaid amendment is not applicable to such transfers made in the accounting period relevant to assessment year 1996-97. the capital gains arising on the transfer of a capital asset are ..... to the company comprising only of shareholders who were earlier partners of the firm involves liability under section 45 of the act. this position remained in force till assessment year 1998-99 when the law came to be amended with effect from 1st april, 1999 to provide that where a firm is succeeded by a company in the business carried ..... asset to the company. 14.2 it was pointed out that section 47(xiii) of the act which provides that a transaction involving any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in the business carried on by the firm is not regarded .....
Tag this Judgment!Court : Gujarat
..... in the punjab preemption act, 1913, as amended by act 10 of 1960. it was contended therein that the expression son or daughter should be so construed so as to include illegitimate children also. a further contention was also raised before the supreme court that the preemption act must be read in conjunction with the hindu succession act, 1956 which made a ..... be express provision in the statute itself to give these words a more extended meaning as to include also illegitimate children and s. 3 (j) of the hindu succession act (act xxx of 1956) furnishes a goods illustration of such a provision. it might even be that without an express provision in that regard the context might indicate that ..... 46. in mallappa v. shivappa [air 1962 mys 140] a question arose as to whether the term son as used in section 15(1)(a) of the hindu succession act, 1956 will include a stepson. in this context a division bench of the mysore high court observed as under: in the absence of any definition or explanation to .....
Tag this Judgment!Court : Gujarat
..... general nursing and anm courses, for the admission to the courses, known as gujarat diploma in general nursing and midwifery (regulation of admission and fixation of fees) (amendment) rules 2012 (hereinafter referred to as the rules'). c. on 26.8.2012, advertisement was issued by respondent no.3 college, inviting applications under the management ..... breach of the statutory provisions more particularly sub-rule (2) of rule 7(b) of the rules, therefore, as such the purpose and object of the act and the rules i.e. to ensure fair, transparent and non-exploitative procedure for admission has been frustrated. under the circumstances, when the respective petitioners got the ..... court to take a lenient view in the matter and allow the students to complete their course to which they are admitted on account of an illegal act on the part of respondent no.3 and thereafter unwarranted exercise undertaken by the petitioners through their advocate of filing civil applications after civil applications in the .....
Tag this Judgment!Court : Gujarat
..... allowed shall be deemed to have been wrongly allowed, and the assessing officer may notwithstanding any thing contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far as may be apply thereto, the period of four ..... of the appellant ?" 4. learned senior advocate mr. soparkar appearing for the appellant-assessee has drawn our attention to section 155(4a) of the income-tax act and contended that the none of the conditions as enumerated in the aforesaid section have been fulfilled by the revenue. therefore, he urged that withdrawal of benefits under ..... other than the government, a local authority, a corporation established by a central, state or provincial act or a "government company" as defined in section 617 of the companies act, 1956 (1 of 1956), or in connection with any amalgamation or succession referred to in sub-section (6) or sub-section (7) of section 32a ; or (b .....
Tag this Judgment!Court : Gujarat
..... has been reflected in the books of the company unchanged. with effect from 1.4.1988 the legislature brought into the statute by the taxation laws (amendment and miscellaneous provisions) act, 1986 a new scheme for deduction of depreciation on the block of assets by way of realization and simplification measure. with effect from 1.4.1988, ..... gains for asstt. year 1988-89 onwards in the following circumstances: (1) capital asset is a depreciable asset on which depreciation has been allowed under the 1961 act or 1922 act. (2) the capital asset forms part of a block of assets. now in the instant case the nagdevi property fulfils the first requirements as above. however, ..... has committed error in confirming the order of the cit(a) and holding that the assessee was entitled to claim deduction under section 54e of the income tax act. he further submitted that the tribunal has not properly appreciated the material available on record, therefore, he urged to allow this appeal. 5. on the other hand .....
Tag this Judgment!Court : Gujarat
..... j.m. vyas reported in 1999 (3) glr 1892, a division bench of this court was considering section 263 of the gujarat municipalities act, 1963 as amended by amendment act of 1993 by which it enabled the state government to dissolve a municipality inter alia on the ground that it is not competent to perform ..... under the land revenue code. the gram panchayat, the nagar panchayat, the taluqa panchayat and the district panchayat are to be bodies corporate with perpetual succession and common seal. section 8 prescribes the hierarchy and provides that, subject to the control of the government, a gram panchayat is to be subordinate ..... union territories, municipalities and panchayats. see constitution for municipalities and panchayats : part ix (panchayats) and part ix-a (municipalities) introduced through the constitution 73rd amendment act, making the peoples participation in the democratic process from grass root level a reality. participation of the people in governance of the state is sine qua non .....
Tag this Judgment!Court : Gujarat
..... stand disturbed. he contended that when the father had expired, the right would be stand as accrued, but the same is in any case, prior to the amendment made in hindu succession act. hence, the findings recorded by the learned judge that the original plaintiffs are having share in the coparcenary property, is erroneous. 8. in our view, ..... character and it cannot be said that since the right accrued on the date when the father had expired. such right is saved by amendment made in provision of section6 of the hindu succession act. as such on the date of death of father, if the property remained as coparcenary property and no division or partition is made ..... has not been proved, was perverse or otherwise. 7. it was contended by mr. majmudar that learned counsel for the appellants that as per amendment brought out in section6 of the hindu succession act, the daughter would have right as such in coparcenary property, but from prospective date. he submitted that the right accrued to the daughter if .....
Tag this Judgment!Court : Gujarat
..... in john vallamattom and anr. v. union of india [(2003) 6 scc 611], this court, while referring to an amendment made in uk in relation to a provision which was in pari materia with section 118 of indian succession act, observed : "the constitutionality of a provision, it is trite, will have to be judged keeping in view the ..... in githa hariharan v. reserve bank of india [(1999) 2 scc 228], this court was faced with construing section 6(a) of hindu minority and guardianship act, 1956 and section 19(b) of guardians and wards act, 1890. the sections were challenged as violative of the equality clause of the constitution, inasmuch as the mother of the minor is ..... . 13. in madhu kishwar and ors. v. state of bihar and ors. [(1996) 5 scc 125], challenge was made to certain provisions of chotanagpur tenancy act, 1908 providing succession to property in the male line in favour of the male on the premise that the provisions are discriminatory and unfair against women and, therefore, ultra vires the .....
Tag this Judgment!Court : Gujarat
..... indicated in paragraph 3 of the judgment. while considering the validity of section 7 of the bombay tenancy and agricultural land [amendment] act 13 of 1956, the supreme court observed [in paragraph 38 of the judgment] that if the language of an enactment is clear and unambiguous, it would not be legitimate for ..... cultivating some of the lands in gujarat. the aforesaid idea is absurd as would appear from the fact that even under the provisions of the act, a person can become an agriculturist even by way of succession as heir of an agriculturist. therefore, if a cultivator in gujarat marries a person who is not an agriculturist in a different state, on the ..... the saving of land provided for acquisition by a state and the protection is available not only to acts which come within its terms but also to acts amending such actsinclude new items of property or which change some detail of the scheme of the act provided firstly that the change is not such as would take it out of article 31a or by .....
Tag this Judgment!Court : Gujarat
..... that the central government issued a notification dated 31.8.1994 in exercise of powers conferred under section 6 of the employees provident fund & miscellaneous provisions act and thereby amended the earlier notification issued by the government of india dated 17.5.1989 and in the schedule attached to the said notification dated 17.5.1989, ..... the petition, reply affidavit as well as further affidavit and further reply and also evidence on record, the court is of the view that the petitioner has successfully established that items manufactured by them did not fall within the purview of the notification. what was manufactured by the petitioner was man-made polyester fibre and ..... contribution at the enhanced rate of 10%.3. it is also the case of the petitioners that the notification dated 31.8.1994 came to be further amended by another notification dated 1.3.1995 by substituting another item at serial no.99 replacing earlier item as prescribed under the earlier notification dated 31.8.1994 .....
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