Court : Gujarat
Reported in : AIR1994Guj104; (1993)2GLR1460
..... under article 226 of the constitution of india is filed by gujarat ambuja cements ltd., a company incorporated under the indian companies act, against union of india, the railway board and the various officers of the western railway. in paragraph 95 of the petition, the petitioner has prayed for the following main relief:'a writ in the ..... am not concerned to this petition.that order purports to have been passedunder section 27a of the indian railways act,1890 (ix of 1890) (for short 'the act'). that .general order no. 1 of 1986, though it waspassed by the railway board, it is stated thatthe central government had thereby directedas per the directions given in that order. ..... orders in the name of the central government, or to authenticate orders issued by, the central government. 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 .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj185
..... period of limitation prescribed therefor by the first schedule, shall be dismissed, although limitation has not been set up as a defence'. section 3 of the indian limitation act makes a reference to the provisions of sections 4 to 35 and is subject to those provisions. it is, therefore, clear that the expression 'period ..... the reference in this section to the period prescribed is as stated in section 3 of the limitation act to the period prescribed by the first schedule to the indian limitation act. the first part of section 3 of the indian limitation act reads as follows : - '3. subject to the provisions contained in sections 4 to 25 ( ..... 'sudhara' contained in the schedule. thiscontention cannot be accepted because the law corresponding to the indian limitation act which is referred to in section 5 of the merged state (laws) act, 1949, is not merely the indian limitation act but the indian limitation act together with the 'sudhara' contained in the kutch application of laws order, 1949. the .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)119CTR(Guj)448; [1994]208ITR515(Guj)
..... (sc) the supreme court has observed that section 80m is different in its structure, language and content from clause (iv), sub-section (1), of section 99 of the indian income-tax act, 1922, and, therefore, the interpretation given to section 80m by the supreme court in distributors (baroda) p. ltd.'s case : [1985]155itr120(sc) would have no ..... made in computing the total income in the case of specified industries, over and above the other general deductions contemplated by the act. it was further not disputed before us that the assessee being an indian company engaged in the business of generation and distribution of electricity is a company to which the section applies and is entitled ..... this, mr. shah, learned counsel for the assessee, submitted that - (i) the words 'income by way of dividends from an indian company' in clause (viii) of rule 1 of the first schedule to the surtax act are simple words which are to be merely read to be understood : (ii) rule 1 is a part of the charging section .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)1GLR1
..... departmental enquiry against the delinquent was fortified by independent material. thus, the order of dismissal passed against the delinquent would not be sustainable.'16. in indian railway construction co. ltd. vs. ajay kumar (2003 scc (l&s;) 528), the apex court said:'the judicial review of administrative action in the ..... the delinquent. it is an extraordinary power. consequently, for exercising extraordinary power, extraordinary circumstances should exist. otherwise, the power may corrupt the authority in acting and defeat the purpose of vesting such powers in the authority. power has been given for public purpose, therefore, it must be exercised in public ..... corporate office with a bonafide belief that the protest may invite the attention of ipcl management to their genuine grievances. however, cisf took it serious act of misconduct and indiscipline, and passed orders for the dismissal of petitioners from service without serving notice, charge sheet and offering an opportunity of being .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR489(Guj)
..... required to follow have also to be borne in mind. it is because of this account-keeping practice that the statute imposes upon the assessee-company under the indian companies act, 1956, particularly the form of the balance sheet, that this distinction between 'provision' and 'reserve' also becomes material for the purpose of finding out what ..... view of the decision of the supreme court in mysore electrical industries ltd.,'s case : [1971]80itr566(sc) it, is obvious that though the resolutions of the board of directors of the company in general meeting were passed subsequently, those resolutions relate back to december 31, 1961. the decision of the bombay high court in ..... ) is for the purpose facturing co. ltd.'s case : [1953]24itr499(bom) and the retrospective effect which the bombay high court gave to the resolutions of the board of directors and of the shareholders in the general meeting. the significance of this decision in aryodaya ginning and mfg. co. ltd.'s case : [1957]31itr145(bom) .....
Tag this Judgment!Court : Gujarat
Reported in : [1978]111ITR584(Guj)
..... properties came to be assigned to them by the arbitrator. 52. there is another aspect also from which the matter can be considered. chapter ix of the indian trusts, act, 1882, which covers sections 80 to 96, deals with certain obligations in the nature of trusts. section 94 provides for constructive trusts in cases not otherwise expressly ..... arbitrator' and instead of the legatees we substitute the words 'the members of the hindu undivided family' into the illustration (a) to section 94 of the indian trusts act, it becomes clear that the assessees before us held the properties received by them for the benefit of the creditors to the extent necessary to meet the just ..... decree and the awards of the arbitrator. this position clearly emerges both under the provisions of the hindu law as well as under the provisions of the indian trust act. therefore, it was by virtue of an overriding title in favour of the creditors that the total income which the assessees received did not represent their ' .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1996Guj72
..... ruler in baroda. as a sovereign ruler, he was admittedly the absolute owner of the properties belonging to the crown in baroda. on coming into force of the indian independence act, 1947, the shackles of the british paramountcy so far as baroda is concerned were removed and it regained its original full sovereignty. he appears to have been persuaded ..... before the commencement of this act; (iii) xxx xxx xxx' at the time of enactment of the aforesaid statutory provision, indisputably, the covenant at ..... (956 is based on section 5(ii) thereof. it reads:'5. this act shall not apply to - (i) xxx xxx xxx (ii) any estate which descends to a single heir by the terms of any covenant or agreement entered into by the ruler of any indian state with the government of india or by the terms of any enactment passed .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)2GLR1199; (1986)ILLJ264Guj
..... were selected according to the rules. once that position is conceded, and if the selection is not cancelled, rule of seniority, viz. rules 306 and 314 of the indian railway establishment manual must operate. secondly, even if the rule - instruction no. (3) of the general manager - is treated as cancelling the unoperated panel, then the said ..... should be a panel of 24 personally for promotion to the higher grade on the calculation of anticipated vacancies in accordance with the rules. on that conclusion the railway board restricted the panel to 24 persons, and decided that only 96 persons should be allowed to appear in the examination. the panel should therefore, be operated ..... the inclusion of the names of the petitioner in the selection panel does not create any vested interest in the petitioner and, therefore, it is an administrative act and can be cancelled at any time by exercising the powers as aforesaid. in such a case principles of natural justice will not arise. mr. thakker had .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)1GLR158; (2003)ILLJ1066Guj
..... central government or pertaining to any such controlled industry as may be specified in this behalf by the central government, or(ii) any establishment of any railway, cantonment board, major port, mine and oilfield, or(iii) any establishment of a banking or insurance companies of the central government, (2) in relation to ..... amending its earlier notification dated 18th october, 1996 and in the amended notification it included the operation of loading and unloading of urea bags in the railway wagons and the trucks.2.3. iffco challenged the amended notification by filing special civil application no. 4950 of 1998 before this court, which ..... the coal mines provident fund and miscellaneous provisions act, 1948 (45 of 1948), or the central board of trustees and the state board of trustees constituted under section 5a and section 5b, respectively, of the employees' provident fund and miscellaneous provisions act, 1952 (19 of 1952), or the 'indian airlines' and 'air india' corporations established .....
Tag this Judgment!Court : Gujarat
Reported in : (1974)15GLR293
..... for disciplinary action. but merely because he was governed by the railway code, it cannot be said that he become an employee of the railway administration. section 3(7) of the indian railways act defines a 'railway servant'. a railway servant means any person employed by the railway administration in connection with the service of railways. in the light of this definition, could it be said that the present ..... service or who holds a post under the administrative control of the railway board and includes a person who holds post in the railway board.' it cannot be said that the petitioner was a railway servant who was a member of the service or who held post under the administrative control of the railway board. only for the purpose of disciplinary action, he was made liable under .....
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