Court : Gujarat
Decided on : Apr-14-1965
Reported in : [1965(11)FLR299]
..... das, j., contra, and s. r. das c.j., and kapur, j., not expressing any opinion on the point) in basheshwar nath v. income tax commissioner [a.i.r. 1959 s.c. 149], that the fundamental right under art. 19(1)(g) cannot be waived and it is constitutionally ..... this inquiry is clearly laid down in the decision of the supreme court in godavari sugar mills v. k. t. s. kamgar sabha [1961 - i l.l.j. 313] (vide supra) and if this requirement is borne in mind, it is clear that the principle to ..... own account in zanzibar during the period of the contract. the question arose whether this negative stipulation was void under the contract act as being an agreement in restraint of trade. farran, c.j., answered the question in the negative observing in words which ..... of the supreme court in godavari sugar mills v. k. t. s. kamgar sabha [1961 - i l.l.j. 313]. there the question arose in regard to the bombay industrial relations act and the contention was that inasmuch as on a reading of s. 3(18) which defined .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-20-1965
Reported in : AIR1966Guj268; (1966)GLR96
..... sought to be found in the decision of the supreme court in k. t moopil nair v. state of kerala : [1961]3scr77 . the constitutional validity of section 5a of the travancore-cochin land taxes act, 1955, was challenged in that case on the ground that it imposed unreasonable restrictions on the right of landholders to hold ..... in any particular municipal area or district within the state and the value of lands and buildings in such area or district and their potentiality to fetch income if they are let out. different percentages might, therefore, have to be fixed for different municipal areas depending upon an assessment of these factors and it ..... objection to the municipal cor-poration seeking to recover it from the petitioners by presenting bills in accordance with the procedure set out in the corporations act for recovery of property tax levied by the municipal corporation. this last contention urged on behalf of the petitioners must, therefore, be rejected. 15. since for reasons which .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-17-1965
Reported in : (1966)7GLR1
..... tharav also, for the very same reasons, bore the legislative character inasmuch as they prescribed the rate of income-tax leviable from the company for a period of ten years and also granted exemption to the company from mokhrans tax for a similar period. in that view, it was held that the exemption granted to the mills ..... allowance of rs. 20,467/-. the petitioner filed an appeal against that order before the revenue tribunal. the revenue tribunal, by its order dated september 1, 1961 upheld the order of the deputy collector and dismissed the petitioner's appeal. it is the correctness of this order of the revenue tribunal which is challenged in ..... para 4 of this administration of orissa states order of 1948. relying upon its earlier judgments including the decision in : [1961]1scr957 the supreme court held that those decision supported the conclusion that whether the act of the former ruler in making the grant partook of the character of legislative or executive action it had the effect .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-22-1965
Reported in : (1966)7GLR467
..... the alienation enquiry officer and in accordance with that decision, a sanad was issued in 1923 by the state of balasinor whereby certain rights to certain incomes and certain taxes of the petitioner were recognised. these rights, being based originally on a grant and subsequently by a recognition by the state of balasinor, would ..... but also give reasons thereafter, and had referred to a decision of the kerala high court in p.j. joseph v. superintendent of post offices : (1961)illj256ker wherein that high court had expressed its opinion that where the order of an administrative authority was quasi-judicial, it must be a 'speaking order', and ..... on the face of the record inasmuch as the authorities misconstrued the documentary evidence produced before them, that the appellate authority, namely, the state government, acted with irregularity and illegality in failing to give reasons for its order of dismissal of the appeal though the proceedings before it were quasi-judicial and subject, .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-25-1965
Reported in : AIR1967Guj27; (1966)GLR291
..... all deductions which may be lawfully made under any clause of s. 7 sub-section (2) an impossible situation would arise, for even while making deductions of income-tax payable by the employed person from his wages under s. 7(2)(g) the employer would have to give him an opportunity to show cause against the deduction ..... so far as that point is concerned, it was not disputed and indeed having regard to the decision of the supreme court in ganesh ram v. district magistrate (1961) 2 lab lj 690 (sc) it could not be disputed that the rules in the indian railway establishment code were statutory rules having the force of law ..... and servant between the petitioners and the railway administration which would entitle the petitioner to make applications to the authority for deducted wages under section 15 of the act. this contention found favour with the authority and the authority upholding this contention rejected the applications. the petitioners thereupon preferred appeals against the decision of the .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-26-1965
Reported in : (1966)7GLR291
..... all deductions which may be lawfully made under any clause of section 7 sub-section (2) an impossible situation would arise, for even while making deduction of income-tax payable by the employed person from his wages under section 7(2)(g) the employer would have to give him an opportunity to show cause against the ..... far as that point is concerned, it was not disputed and indeed having regard to the decision of the supreme court in ganesh ram v. district magistrate (1961) 11 l.l.j. 690, it could not be disputed that the rules in the indian railway establishment code were statutory rules having the force of law ..... and servant between the petitioners and the railway administration which would entitle the petitioners to make applications to the authority for deducted wages under section 15 of the act. this contention found favour with the authority and the authority upholding this contention rejected the applications. the petitioners thereupon preferred appeals against the decision of the .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-29-1965
Reported in : AIR1966Guj133; (1965)GLR796
..... alienation took place.diwali was in possession of one house andone shop. the house was in her personaloccupation and the shop was let out by her,the income of which was about rs. 200 peryear only. both the lower courts have foundthat diwali was a chronic patient of diabetesand required medical assistance since a ..... utilised for the payment of thoseprevious debts and that those previous debtshad been incurred 'for daily necessities, suchas food, clothing, medicines, repairs and forpayment of municipal taxes'. however, thefinding of the learned appellate judge is thatsome of these debts had become time-barredon the date of the aforesaid alienation. thetwo learned advocates were not ..... section was enacted for the benefit of all hindu widows who were in possession of their husbands' estate even prior to the coming into operation of the act. the learned judge, however, agreed with the other findings, of the learned trial judge. he held that full consideration had passed and that legal necessity .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-09-1965
Reported in : AIR1966Guj159; (1965)GLR855
..... no application. in this connection he also relied upon the decision of the supreme court in state of tripura v. east bengal air 1961 sc 23, where the majority view on a similar section viz. section 65 of the bengal agricultural income-tax act, which also barred suits in civil courts to set aside or modify any assessment made under the ..... by the first part civil court's jurisdiction is excluded to the extent that it cannot set aside or modify any assessment which has been made under the act. as the income-tax act creates its own liability it has set up a hierarchy of its tribunals and has provided a right or remedy for the concerned assessees to challenge the ..... the samvat year 2007 assessment year 1952-53 on 29th august 1952 at jamnagar under section 22(1) of the indian income-tax act, 1922, before the income-tax officer; and had also filed the return for the income of samvat year 2008 for the assessment year 1958-54 on 8th july 1953. during the pendency of the said proceedings, a letter .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-09-1965
Reported in : (1965)6GLR855
..... by the first part civil courts jurisdiction is excluded to the extent that it cannot set aside or modify any assessment which has been made under the act. as the income-tax act creates its on liability it has set up a hierarchy of its tribunals and has provided a right or remedy for the concerned assessees to challenge the ..... the samvat year 2007 assessment year 1952 on 29th august 1952 at jamnagar under section 22(1) of the indian income-tax act 1922 before the income-tax officer and had also filed the return for the income of samvat year 2008 for the assessment year 1953-54 on 8th july 1953. during the pendency of the said proceedings a letter ..... two principal contentions were that the said declaratory suit was not maintainable under section 42 of the specific relief act and that the same was barred under section 67 of the indian income-tax act 1922 hereinafter referred to as the act. the trial court decided these issues as preliminary issues and came to the conclusion relying on a decision .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-21-1965
Reported in : (1966)0GLR156
..... to that connexion.' 30. the nexus theory was first applied in this country to support income tax legislation in governor-general v. raleigh investment company wallace brothers & co., ltd. v. commissioner of income-tax, bombay and a. h. wadia v. commissioner of income-tax, bombay . the supreme court extended it to sales-tax legislation in popatlal shah v. state of madras : 1953crilj1105 and in state of bombay ..... gujarat. the gujarat legislature thereafter enacted the bombay labour welfare fund (gujarat extension and amendment) act, 1961 (hereinafter referred to as the first amendment act), making various amendments in the act, some of them with retrospective effect. the first amendment act intended to remedy the defects pointed out in the act as a result of the decision of the supreme court in bombay dyeing case [1958 .....
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