Court : Gujarat
Reported in : AIR1988Guj169; (1988)1GLR133
..... minimum carrying capacity with regard to boxn wagon, it should not be lost sight of the fact that the railway is empowered to fix the minimum carrying capacity. in fact section 54 of the indian railways act. enjoins duty upon the railway to determine the carrying capacity of each and every wagon. the minimum prescribed carrying capacity of wagon is ..... weighbridge facility was provided. when the board which is an instrumentality of the government and, therefore 'state' within the meaning of article. 12 of the constitution and the company which is also many a time treated as 'state' come before. the court making grievance as indicated hereinabove, would it be. in any way, unreasonable to expect ..... capacity beyond 50 tonnes, the board has paid the freight on the basis of minimum prescribed carrying capacity of 55 tonnes. so is the case with the company. but even so the difference in payment of amount of freight will have to be calculated on the basis of 3.3 metric tones per wagon which would .....
Tag this Judgment!Court : Gujarat
Reported in : [1989]65CompCas163(Guj)
..... ' is used in a comprehensive sense. the proviso makes it clear that it would include even criminal proceedings. it is, therefore, obvious that the legislature, while enacting the companies act, referred to 'proceeding' in various sections but did not thereby confine them to only one type of proceedings, and on the contrary, the proviso to sub-section (1 ..... against the applicants in the metropolitan magistrate's court at bombay. the charge-sheet is filed under section 420, indian penal code, on the ground that the first opponent was cheated by the applicant-directors of the company and that he was duped to part with his money. it appears that in the said case, the learned ..... . it has been submitted that the criminal complaint has been filed against the applicant-directors of divya vasundhara financiers p ltd for an offence under section 420, indian penal code, and a charge is framed against the applicants as per the remand order of the learned sessions judge at bombay. the earlier order of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)1GLR481; (1988)IILLJ534Guj
..... its agencies constituted under statutes such as statutory corporations, etc. in this context we have to consider whether the appellant no. 1 company which is a government company incorporated under the companies act is one such agency or instrumentality through which the government is discharging its obligation under art. 47, which enjoins upon the state ..... , therefore, is opposed to public policy and being opposed to public policy, it is void under section 23 of the indian contract act.' the appellant no. 1 company before us is a government company having units all over the country including ahmedabad. clause 2.18 of the staff regulations forms part of the contract of ..... the companies act fell within the meaning of the expression 'the state' used in art. 12. in b. s. minhas v. statistical institute, (1984-i-llj-671), following the criteria laid down in ajay hasia's case (supra), the supreme court held that the indian statistical institute, a society registered under the societies act, 1860 .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)71CTR(Guj)132; [1988]173ITR216(Guj)
..... is apparent from the 'objects and reasons' that it was for the purpose of facilitating merger of uneconomical company units with other financially sound indian companies in the interests of increased efficiency and productivity, that certain provisions including section 47(vii) were inserted in the act. in the context of clause (vii) of section 47, it is stated that the shareholders in the amalgamating ..... the allotment to him of any share or shares in the amalgamated company; and (b) the amalgamated company is an indian company.' 8. the above provision was inserted by the finance (no. 2) act, 1967. both learned counsel referred to paragraph 36 of the memorandum explaining the provisions of the finance (no. 2) act, 1967, in which the objects and reasons for inserting the above provision .....
Tag this Judgment!Court : Gujarat
Reported in : [1990]68CompCas597(Guj); (1990)1GLR557
ravani, j. 1. petitioner no. 1 is an existing company registered under the companies act, 1956, and petitioners nos. 2 to 4 were managing directors of petitioner no. 1-company. the petitioner-company runs a textile mill. in respect of sales of the petitioner-company, sales tax liability for the period commencing from december, 1986, to june, 1987 ..... the aforesaid order produced at annexure `c' to the petition be quashed and set aside. reliance is placed on section 22 of the sick industrial companies (special provisions) act, 1985. the relevant part of the section is produced in para 2.8 of the petition. the section provides for suspension of legal proceedings, ..... been done is to sanction the prosecution under the provisions of rule 79 of the rules. the provisions of section 22 of the sick industrial companies (special provisions) act, 1985, does not prohibit the sanctioning of the prosecution. if it is assumed that the criminal prosecution as contemplated is covered by the provisions .....
Tag this Judgment!Court : Gujarat
Reported in : (1990)2GLR1300
..... shall be made under section 61a.10. in my opinion the learned addl. sessions judge failed to look to the relevant provisions of section 61b of the indian forest act, while deciding the appeal. though under article 227 of the constitution of india, scope for interference by the high court is limited but in this case there ..... all 40 sagi wood in the matador. according to the complaint lodged the said wood was forest produce and therefore, under section 61a of the indian forest act (hereinafter referred to as 'the act') the offence was registered and inquiry was held and ultimately on 28-11-1985, the deputy conservator of forest, gir (west), junagadh confiscated the ..... vehicle used in illegal transportation of the said sagi wood.4. against the said order of confiscation, the accused preferred an appeal under section 61d of the act in the court of the learned additional sessions judge, junagadh and the learned additional sessions judge by his judgment and order dated 20th may, 1987 allowed the .....
Tag this Judgment!Court : Gujarat
Reported in : 1992(37)ECC123; 1994LC644(Gujarat); 1992(58)ELT9(Guj); (1992)1GLR172
..... duty on its product on the ground that in the manufacture thereof duty paid dyes were used. it may be noted that the products manufactured by the company were costlier than the basic dyes. in this context the question arose, whether the assessee would be entitled to claim the benefit of exemption notification when it ..... by reason of the imposition, increase, or remission of customs or excise duty has been made by the legislature by insertion of section 64a in the indian sale of goods act, 1930. this amendment has been made in the year 1940. therefore, even if there be any concluded contract for manufacture of goods, the manufacturer is ..... which arise in this petition consequent upon the imposition of additional duties of excise on certain textile articles. 2. the facts and the controversy. the petitioner mill company manufactured cellulosic spun yarn as well as cotton yarn, and cotton fabrics. these products were excisable goods falling under tariff item nos. 18, 18a and 19 respectively .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR654
..... schedule ii enactments repealed (see section 76)_______________________________________________________________________________________year no. enactments extent of repeal(1) (2) (3) (4)_______________________________________________________________________________________1899 ii the indian stamp act, 1899, the whole except insofar as it in its application to the pre- relates to documents specified reorganisation state of in entry ..... the case of non-agricultural land,(i) the general value of non-agricultural land in the vicinity;(ii) facilities such as road, railway station, bus route, shops, market and the like available in the vicinity of the land;(iii) amenities like public offices, hospitals ..... marginal farmer' shall have the meaning assigned to them in section 2 of the gujarat rural debtors relief act, 1976.(b) document executed by any statutory board or government company;(c) conveyance deed to be executed by local bodies such as panchayat, municipality. municipal corporation where .....
Tag this Judgment!Court : Gujarat
Reported in : 1993(67)ELT289(Guj)
..... offence alleged to have been committed by the petitioner is u/s 135 of the customs act, 1962 and u/s 467 and 471 of the ipc and that the petitioner was working merely as a warehouse agent and that the goods belonged to different institutions or companies, namely, m/s. j. balaji tubes. m/s. gujarat agro industries corporation ltd. and m ..... lakhs. the petitioner-arvind khungar was arrested by the supdt., central excise for the alleged commission of the offences punishable u/s 135 of the customs act, 1962 and u/s 467 and 471 of the ipc. petitioner-arvind khungar was produced before the ld. chief metropolitan magistrate, ahmedabad and his bail application came to be rejected by the orders dated 6th .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)106CTR(Guj)374; [1993]201ITR208(Guj)
..... happens, the appropriate head to apply is 'income from property' (section 9 of the indian income-tax act, 1922), even though the company may be doing extensive business otherwise. but a company formed with the specific object of acquiring properties not with the view to leasing them as property, but to selling them or ..... : [1967]66itr596(sc) , the assessee, after purchasing a plot of land constructed thirteen units thirteen, twelve units meant for the members of the indian motion picture distributors' association, who had floated a company, and one unit for foreign film distributors in bombay, who were not members of the association. each unit was divided into four vaults, having a ..... or it may be done as land owner. whether it is the one or the other must necessarily depend upon the object with which the act is done. it is not that no company can own property and enjoy it as property, whether by itself or by giving the use of it to another on rent. where this .....
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