Court : Gujarat
Decided on : Mar-06-1961
Reported in : (1962)3GLR33
..... relates to co-operative societies. this is clear from the preamble itself which provides that for the purpose of promoting thrift self-help etc. it is expedient to consolidate and amend the law relating to co-operative societies. the words relating to a public religious or charitable object are found in clause (b) of the definition. the enactment itself must therefore ..... stamp duties fees and so on. some of these may be public objects hut it cannot be said that prisons and boilers etc. are public objects. there can be no doubt that the object of all indian enactments is generally a public one. but that does not mean that the enactments relate to a public object. we must therefore recognise the clear ..... v.b. raju, j.1. this is an appeal by the state of gujarat against the acquittal of the respondent who was charged with having committed an offence punishable under section 34 of the bombay money lenders act for having contravened section 18(2) of the same act in that he did not send copies of the accounts in respect of three money-lending transactions dated ..... matter. the enactment relates only to its subject matter and not to its object.6. if this distinction is not lost sight of it would be clear that the bombay co-operative societies act 1925 does not relate to a public religious or charitable object although the said act is to attain a public object namely encouragement of thrift and self-help amongst .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-27-1961
Reported in : 1961CriLJ78
..... , or of anything, appears to me to be an impossible proposition in law.the law was, however, amended in 1955 by act xxvi of 1955. the original section 510 was made sub-section (1) of section 510 and a new sub-section (2) was added in the following terms:510. (2) the court may, if it thinks fit, ..... are not clear or adequate or the reasons are frivolous or inconclusive, the opinion will have no probative value. that is the reason why section 51 of the indian evidence act provides that whenever the opinion of any living person is relevant, the grounds on which such opinion is based are also relevant. it is ..... they have personal knowledge i.e., what they themselves saw or heard or perceived by any other sense or in any other manner vide section 60 of the indian evidence act. there are, however, cases in which the court is not in a position to form a correct judgment without the help of persons ..... the accused is essentially a point of science and the opinion of the chemical examiner on that point is, therefore, admissible in evidence under section 45 of the indian evidence act. it must, however, be remembered that the opinion of the chemical examiner is merely a piece of evidence on the point regarding concentration of ..... requires an opportunity to exercise the right of cross-examination if desired. as observed by ellenborough, l. c.j., in cazenove v. vaughn, 1 m and s 4 at d. 6.the rule of the common law is that no evidence shall be admitted but what is or might be under the examination of .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-24-1961
Reported in : AIR1961Guj151; (1961)2GLR343
..... of india was empowered to accept the instruments of accession by a suitable amendment in the government of india act, 1935. section 6 of the government of india act, 1935, empowered the governor general of india to signify his acceptance of the instruments of accession. the sant state was one of the indian stales which acceded to the dominion of india and the instrument of ..... , by acceding to the dominion of india in the manner provided in the government of india act, 1935, became a part of the territories of india as defined in section 2 of the indian independence act 1947 and for the purposes of section 5 of the government of india act, 1935 one of the units of which the union was to consist''.'therefore, considering the relevant ..... form part of this instrument and shall be construed and have effect accordingly.5. the terms of this my instrument of accession shall not be varied by any amendment of the act or of the indian independence act, 1947, unless such amendment is accepted by me by an instrument supplementary to this instrument.6. nothing in this instrument shall empower the dominion legislature to make any ..... sovereign state notwithstanding the restrictions on its sovereignty. we find considerable support for this view from the following observations of viscount finlay in the case of duff development co. ltd. v. kelantan government, 1924 ac 797:'it is obvious that for sovereignty there must be a certain amount of independence, but it is not in the feast necessary that for .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-17-1961
Reported in : (1961)GLR487; [1962]45ITR294(Guj)
..... income-tax refund certificate, as in his opinion the distribution was to be treated as 'dividend' under section 2(6a) (c) of the indian income-tax act. he certified that the total amount of dividends distributed was rs. 5,17,171-20 np. 'out of the reserves formed out of the profits as accumulated profits of the ..... force in the argument canvassed before us by counsel for the petitioner company, if certain amendment in section 2(6a) had not been made by the legislature. that amendment particularly resulted in incorporating into the definition of 'dividends' in the act a special provision, which expressly refers to distribution made to shareholders of a company on ..... previous years of the company preceding the date of the liquidation shall be so included.' 22. the amendment made in clause (6a) by the finance act of 1955 and sub-clause (c) as amended by the finance act of 1955 have already been set out by us when stating the definition of dividend with which we ..... four years, which amounts respectively were rs. 1,574, rs. 47,642, rs. 40,354 and rs. 25,630 aggregating to rs. 1,15,200. 6. on 27th july, 1959, the liquidator distributed a further sum of rs. 100 per each ordinary share and the total amount of distribution was rs. 76,800. ..... 392 2,837- 0-04. 1951-52 3,70,055 36,892 2,305- 12-05. 1952-53 5,32,114 2,24,050 14,003- 2-06. 1953-54 3,81,764 1,39,478 8,717- 6-0------------ ------------- ------------total 23,40,844 7,69,950 48,121- 14-0'------------ -------------- ------------3. for the .....
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