Court : Gujarat
Reported in : [1977]108ITR517(Guj)
..... in the following words at page 526 of the report : 'to sum up, the legal position that emerges is that section 187 applies only where a firm is reconstituted in accordance with sections 31 and 32 of the indian partnership act, namely, when a new partner is taken or an existing partner retires with the consent of all the partners or without their consent if ..... with respect, the correct approach which the tribunal should have adopted was whether there being no specific agreement to the contrary as required by section 42(c) of the indian partnership act, from the facts and circumstances of the case an inference can be drawn that there must have been an agreement between the surviving partners and the deceased partner that in the ..... learned judges of the allahabad high court who constituted the majority of the full bench, section 187 of the income-tax act, 1961, clearly contemplates the reconstitution of a firm in accordance with sections 31 and 32 of the indian partnership act where a partner may be added or a partner may retire without breaking the continuity ..... when section 187 talks of a partner ceasing to be a partner it refers to section 32 of the indian partnership act and when it talks of admission of a new partner it refers to section 31 of the indian partnership act ..... kaji is right when he says that the provisions of section 42(c) of the indian partnership act do not require that there must be an agreement in writing between the partners that, on the death of one of the partners, .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)2GLR337
..... whether the general power of attorney holder of a party can be a competent witness on behalf of a party before a judicial tribunal or authority has to be answered in the light of section 118 of the indian evidence act as already shown above and for answering that question the provisions of order 3 rules i or rule 2(a) are beside the point and can afford no guidance whatsoever as a result, it ..... all persons shall be competent to testify unless the court considers that they are prevented from understanding the questions put to them, or from giving rational answers to those questions, by tender years, extreme old age, disease, whether of body or mind, or any other cause of the same kind.explanation: a lunatic is not incompetent to testify, unless he is ..... oath before the mamlatdar who was conducting a judicial proceeding and who could exercise the same powers as a mamlatdar's court under the mamlatdar courts act, 1906 and who bad to follow the provisions of the said act, as laid down by section 72 read with section 80 of the act. ..... a short but an interesting an question regarding the legality of deposition given by the general power of attorney ..... it has been observed in that connection that when a landlord makes an application for the eviction of a tenant on the ground that he requires the premises bona fide for the purpose of immediate demolition and reconstruction under section 14(1)(b) of the madras act, the word 'bona fide' plays an important part 'bona fide, may be proved in .....
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR938
..... of state's services thus continued in service and were deemed to be appointed to the corresponding posts except those governed by 'general or special orders or arrangements' affecting their respective cases and by virtue of section 10(2) of the indian independence act, 1947, they were entitled to receive the same conditions of service as respects remuneration, leave and pension and the same rights as respects disciplinary matters or, as the case as similar fierier as change of circumstances ..... the case may be, as respects the tenure of his office, or rights as similar thereto as changed circumstances may permit, as that person was entitled to immediately before the appointed day.when the constitution was enacted the same guarantee was continued under article 314 and since that article forms the basis of the claim made by the petitioner, we may set it out:314. ..... a result of transfer of power, the indian civil service as a secretary of state's service came to an end, a new all india service known as the indian administrative service was constituted by the government of india sometime after independence and formal legal shape was given to this new service by the enactment of the all india services act, 1951, and the framing of the indian administrative service (recruitment) rules, 1954 under that ..... was allotted to the state of gujarat and on 29th august 1960, the petitioner voluntarily retired from service by tendering his resignation which was accepted by the government of india. .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR511
..... i am, however, of opinion that before a court can act or give relief under this section there must be a litigant who is entitled to invoke the jurisdiction of the court to grant him relief, in other words, a litigant who has a proper cause of action under the indian divorce act it is only when a litigant who has a cause of action comes to a court that the court can act or give relief to him; and, therefore, i am not inclined to read these words as including the application of the principles ..... suit;(2) that the parties are within the prohibited degrees of consangunity (whether natural or legal) or affinity,(3) that either party was a lunatic or idiot at the time of the marriage;(4) that the former husband or wife of either party was living at the time of the marriage, and the marriage with such former husband or wife was then in force.nothing in this section shall affect the jurisdiction of the high court to make decrees of nullity of marriage ..... suit;(2) that the parties are within the prohibited degrees of consanguinity (whether natural or legal) or affinity;(3) that either party was a lunatic or idiot at the time of the marriage;(4) that the former husband or wife of either party was living at the time of the marriage, and the marriage with such former husband or wife was then in force.nothing in this section shall affect the jurisdiction of the high court to make decrees of nullity of marriage .....
Tag this Judgment!Court : Gujarat
Reported in : (1974)ILLJ1Guj
..... like to introduce only two minor changes, one to give some relief in respect of days on which a person is absent on account of injury received during the course of employment and to include in explanation 1(c) of section 79 of the factories act all days of earned leave enjoyed in the previous year.that appears to us to be more logical than including the leave earned in the previous year. ..... shri gandhi, the learned counsel for the ahmedabad mill owners' association, has submitted that the present application is not legally maintainable inasmuch as in the application no change of circumstances has been alleged nor has any new grounds been made out for ..... unlike major units in bombay, in almost all major industrial establishments in gujarat privilege leave was granted under the indian factories act and the grant of the same was not considered by us desirable at that juncture as that would start a ..... observed on more than one occasion that it is generally accepted that there are too many public holidays in our country, and that when the need for industrial production is urgent and paramount, it may be advisable to reduce the number of such holidays in industrial concerns. ..... 450], this court has observed that in the absence of anything to show that between 1950 and 1955 when the present industrial dispute was referred for adjudication, circumstances had so altered as to make the existing scales of pay and grades unreasonable or inadequate to meet the conditions prevailing at the time the .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]79ITR373(Guj)
..... of joint status and, after considering the provisions of section 25a of the indian income-tax act, 1922, and section 20 of the wealth-tax act proceeded to consider several cases decided under section 25a and after examining those earlier decisions observed : 'from the aforesaid judicial decisions it is manifest, therefore, that section 20 of the wealth-tax act, if it is in pari materia with section 25a of the indian income-tax act, 1922, then it is only a machinery section and not a charging ..... a valid partition under hindu law, irrespective of the provisions of the income-tax act, no assessment proceedings could be taken against the hindu undivided family which had ceased to exist when the notice under section 17 was issued in the name of the family. ..... that case section 20 of the wealth-tax act will only have application in respect of any year in which at the time of the accrual of liability, that is to say, at the time of the relevant valuation date, the family was joint but has disrupted at the time when the assessment was ..... 1957, when the wealth-tax act came into force, the provisions of section 20 of the act could not be invoked in the case of this particular assessee and, hence, there was no question of issuing of a notice to the assessee under section 17(1)(a) read with section 14(2) of the act. ..... it was further contended before the appellate assistant commissioner that when the assessee had mentioned in the return that the hindu undivided family had been disrupted at .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj104; (1993)2GLR1460
..... when section 27a of the act requires the central government to issue directions, the railway board or its officers could not have legally done so in absence of any valid authorisation.29. ..... it was submitted that even assuming that the general orders relied upon by the respondents could, by some logic, be said to be the orders passed by the central government, they do not conform to the requirements of section 27 a of the act in asmuchas before passing the orders under the said section, the central government is required to form an opinion that it is necessary in the public interest to issue directions. mr. ..... public interest so to do, by general or special order, direct any railway administration - (a) xxxxxxxxx (b) to carry any goods or class of goods by such route or routes and at such rates as may be specified in the order; (2) any order made under sub-section (1) shall cease to have effect after the expiry of six months from the date thereof, but it may be renewed from time to time. ..... 2 of 1989 andto declare the said general orders ultra vires to section 27a of the indian railways act, article 14 and 19(1)(d) of the constitution of india, and general order no. ..... he also referred to certain provisions of the railway board act, and certain delegation orders issued as early as 1906, 1907 and 1908, and contended that since 1'908 onwards there has not beenany delegation of powers under the provisions of the railway board act. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1409
..... mentioned in the said ground that for failure in performing their duty in keeping the said area clean, complaint was filed against the municipality under section 133 of the code of criminal procedure and when the matter was examined through the mamlatdar, it was noticed that some false rojkams were prepared and subsequently, the person, who had signed the said ..... municipality in case of incompetency, default or abuse of power :- (1) if, in the opinion of the state government, a municipality is not competent to perform, or deliberately makes default in the performance of, the duties imposed on it by or under this act, or otherwise by law or exceeds or abuses its powers, the state government may, after giving the municipality as opportunity to render an explanation, by an order published, with the reasons therefor, in the official gazette declare the municipality to be incompetent ..... considering the nature of the charges levelled against the municipality for taking action under section 263 of the act and considering the material on record, in my view, it is not possible for this court to arrive at a conclusion that at the time when proceedings were initiated, any rational material was available for taking action for supersession and any past or remote stray ..... in the system of indian democratic governance as contemplated by the constitution senior officers occupying key positions such as secretaries are not supposed to mortgage their own discretion, volition and decision making .....
Tag this Judgment!Court : Gujarat
Reported in : 1970CriLJ541
..... is in no way helpful--it being not admissible in evidence--and with regard to the other sheets, they are said to have been purchased piecemeal by him from persons who had come to sell them, and when that is, so, such persons coming to sale in a piecemeal manner cannot be said to be persons holding stocks of iron and steel as contemplated under rule 4 of the order. ..... be admitted in evidence if a document is alleged to be signed or to have been written wholly or in part by any person, the signature or the handwriting of so much of the document as is alleged to be in that person's handwriting must be proved to be in his handwriting under section 67 of the indian evidence act. ..... stockholder nor a producer, as defined in the order, before 1959, or even from stray persons at different intervals who cannot be called persons holding stocks of iron and steel even though that may be after 1959, when those words came to be introduced in rule 4 of the order. ..... when such a statement is recorded by an officer appointed under the provisions of the act, it is not true to say that he was a police officer merely by reason of his having been given certain powers to enter, search and secure prohibited commodities from the premises, and gather ..... ghatalia on 19-6-1964 at the time when his shop and the godown were searched and the corrugated ..... a statement which when read as a whole is of an exculpatory character and in which the prisoner denies his guilt is not a confession and cannot be used in evidence .....
Tag this Judgment!Court : Gujarat
Reported in : 1(1992)ACC717
..... such appli-application for compensation, cation for compensation, the appli-the application shall be made cation shall be made on behalf of oron behalf of or for the benefit for the benefit of all theof all the legal representatives legal representatives of theof the deceased and the legal deceased and the legal representativesrepresentatives who have not who have not so joined, shall beso joined, shall be impleaded as impleaded as respondents torespondents to the application. ..... delhi municipality reported in : 1976crilj179 , the supreme court held that the ratio of the decision in kaushalya rani's case (supra) can:have no application in cases governed by the limitation act, 1963, since that decision proceeded on the hypothesis that the applicability of section 5 was excluded by reason of section 29(2) (b) of the indian limitation act, 1908. ..... bhagwati of the supreme court made following most pertinent observations:it is, therefore, clear that sub-section (3) of section 58 confers a discretion on the regional transport authority to entertain an application for renewal when it is made beyond the time limit specified in the proviso to sub-section (2), but not more than 15 days late and the discretion is to exercised in favour of entertaining the application for renewal then it is shown that there was sufficient cause for not making it in time. .....
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