Court : Gujarat
Reported in : AIR1969Guj349; (1969)GLR769
..... . once the erroneous gloss of lord hewart c. j. was corrected of necessity of 'any superadded characteristic of a duty to act judicially,' lord reid further corrected (at p. 77) the approach o the privy council in nakkuda ali's case, 1951 ac 66 that review ability was excluded even when objective existence of the reasonable grounds was a ..... no arbitrary power was conferred on the government, and that this power must be exercised in accordance with the restrictions imposed by law. therefore, in these circumstances the central government on which the discretion was conferred was not held to be the sole judge of what were its powers as well as the sole judge of what was ..... and he can detain the arm in question from any person who was otherwise entitled to keep it in possession. besides, there is a general power vested in the central government under section 24 for seizure of any arms or ammunition in possession of any person if it thinks necessary for the public peace and safety. section 17(9 .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR1117
..... placed on behalf of the assessee on the cases of corporation of calcutta v/s. padmadevi reported in (1962) 3 s.c.r. at page 49 and guntur municipal council v/s. guntur town rent payers' association reported in (1971) 2 s.c.r. at page 423 wherein the apex court has taken the same view as has bee ..... was consequently entitled to continue to receive the contractual rent, cannot therefore affect the applicability of the decisions in the life insurance corporation's case and the guntur municipal council's case and it must be held that the annual value of the building in each of these cases was limited by the measure of the standard rent determinable ..... . as can be seen from the judgment rendered in the case of assistant general manager, central bank (supra) that clause (aa) of the proviso is covered under the category of non-obstante clause and, therefore, in respect thereof the application of rent restriction act is excluded. therefore, so far the premises given on rent but where the standard rent .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)198CTR(Guj)641; [2005]278ITR3(Guj)
..... . the tax collected by the dealer is for and on behalf, or as an agent of the state government. an assessee under the act does not act as an agent of central government. the object and purpose of the act is to levy and collect tax in respect of an income earned by the assessee. the said income in fact belongs to the assessee ..... the assessment will have to be cancelled. because, without a regular assessment, penalty proceedings cannot be commenced. is assessment more important or penalty proceedings of central importance is the assessment. that is the cornerstone of the act. cancelling an assessment wholesale has far-reaching consequences, as was pointed out in d'costa: 'such a wholesale cancellation of the assessment with a direction .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)2GLR761
..... found false or incorrect at any stage, i am liable to be proceeded against and action taken under the relevant provisions of the arms act, 1959, the arms rules, 1962,and other central enactments or the law for the time being in force. signature/thumb impression of applicant. place: date: (note.- strike off the ..... india for a period not exceeding six months with no other object than recreation, sight-seeing, or participation in a representative capacity in meetings convened by the central government or in international conferences, associations or other bodies.' (g) this explanation, therefore, further limits the scope even for the tourists and explains that 'tourist ..... ample justification for taking it as a guiding principle while interpreting the provisions of the different statutes whether central or state. i, therefore, find that so far as the eligibility to apply for licence under the arms act is concerned, there is no restriction against the persons or citizens except as provided in the .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR1587
..... subjective satisfaction before passing thedetention order. the court can upon judicial review examine whether the grounds disclosed are relevant to the objects of preventive detention act. but it cannot act as a court of an appeal.44. no doubt, detention order is subject to judicial scrutiny and review. nonetheless, the court can only ..... the aforesaid material appears, satisfactorily, to the authority concerned, then the detaining authority has to further consider whether it is likely that the said person would act in prejudicial manner in the near future, if he is not prevented from doing so by passing an order of detention. for passing a detention order based ..... cases registered against him and relied on by the authority and copies, whereof, are also supplied to the detenu.8. the p.a.s.a. act is designed to provide preventive detention of bootleggers, dangerous persons, drug offenders, immoral traffic offenders and property-grabbers to prevent their anti-social and dangerous activities .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR1899
..... was tried by the sessions court and has been acquitted by the court. today, the xerox copies of the voter's identity card and the sanad issued by the bar council have been tendered by mr. raju and it seems that at the time of alleged incident he was a young man of about 25-26. the grounds which are placed ..... he was also arrested on the strength of transfer warrant in connection with cr no. i-9 of 2002 on 13/14-3-2002 and at present he is in central jail, sabarmati, ahmedabad. he is a resident of khedi falia of godhra town, surrounded by railway colony. the brother of the petitioner in this petition is working as train ticket ..... with property damages act, but also the offences which came to be invoked subsequently with reference to the provisions of p.o.t.a. in respect of which, further investigation is in progress.' mr. trivedi has relied upon the observations of the apex court in the case of central bureau of investigation v, anupam kulkarni reported in 1992 (3) scc 141 : air .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1643
..... , the failure to comply with these requirements affects the prosecution case, and therefore, it vitiates the trial.' 18.1 keeping in mind the aforesaid object of the act, it is required to be noted that in this case, mr. jadav, no doubt reduced the information into writing on some another sheet of plain paper. he ..... immediate official superior, forthwith. looking to section 42 of the n.d.p.s. act following two requirements are to be fulfilled by an authorised officer who is empowered with powers of entry, search or arrest without warrant either by the central government or the state government :(1) if an officer receives an information through an ..... .d.p.s. act reads as follows :'section 42 : power of entry, search, seizure and arrest without warrant or authorisation :- (1) any such officer (being an officer superior in rank to a peon, sepoy or constable) of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)4GLR781
..... central government or of the border security force as is empowered in this behalf by ..... we may refer to the provision contained in sec.53 of the said act and we may reproduce it for ready reference as follows: sec.53: power to invest officers of certain departments with powers of an office-in-charge of a police station:- (1) the central government, after consultation with the state government, may, by notification published in ..... officer mentioned in sub-sec.(1) of sec. 41 of the said act. 28. so far as provision of sub-sec.(2) of sec. 41 of the said act is concerned, it has been mentioned therein that any such officer of gazetted rank of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)3GLR1873
..... are legion. however, some of the important basic decisions which have crystallized the law are required to be mentioned at this stage.53. since the decision of privy council in khwaja nazir ahmed (king emperor) v. khwaja nazir ahmed and till this day there is existing one salutary principle that in normal circumstances, the law courts would ..... to the seriousness of the matter and as it is a dispute between two groups of one sect, investigating officer ought to have obtained previous sanction of the central government before starting the investigation. in some of the cases, police officers have not only started investigation but arrested the accused and obtained remand as well which ..... would be clear that penal provisions of sections 295a and 505(1)(c) of the act are attracted in the present case.77. this takes me to examine the contention as to whether previous sanction of the state government or the central government as the case may be under section 196 of the code is required to be .....
Tag this Judgment!Court : Gujarat
Reported in : 2000(71)ECC507
..... for the respondent mr. pandya has relied upon the judgment of the hon'ble apex court in the case of k.i. pavunny v. asstt. collector (h.q.), central excise collectomte, cochin, reported in 1997 (90) elt 241 (sc). in para 19, the hon'ble apex court has observed as under :'next question for consideration ..... case, when the authority thought it expedient to have the contraveners prosecuted under section 135 etc., separate procedure of filing a complaint has been provided under the act. by necessary implication, resort to the investigation under chapter xii of the code stands excluded unless during the course of the same transaction, the offences punishable under ..... before this court.3. before i discuss the various contentions raised by the learned advocate for the petitioner, let me set out the statutory provisions of the act in this behalf.section 2(3) provides definition of baggage includes unaccompanied baggage, but does not include motor vehicles.section 2(10) provides for 'customs airport' .....
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