Court : Gujarat
Reported in : 1980CriLJ283; (1980)GLR357
..... of the gujarat factories rules, 1963 ('the rules'), and it involves an important question touching the interpretation of the term 'factory' used in the act.2. petitioner no. 1 is a public limited company incorporated under the indian companies act and runs business as designers and constructing engineers in different parts of india including gujarat, it had entered into a contract for structural work to ..... be done at indian petro-chemicals corporation limited's (ipcl) project site at baroda. petitioner no. 2 is the managing director of petitioner no. 1 company. one y. b. khedekar .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)2GLR368
..... coal is collected for being ultimately delivered to the petitioner-company. soon on getting information of such railway receipts, the petitioner-company pays the freight mentioned in such railway receipts, for getting the goods released. the gravemen of the petitioners' contention is that the respondents or any of them have no legal right either under the indian railways act or under any rules whatsoever to divert the ..... railway wagons of coal of the petitioner to other parties and deliver .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1981Guj93; (1981)0GLR338
..... any easementary right over survey no. 46/5 for approaching his survey no. 49. but even in cases of easementary rights of way, provisions of section 22 of the indian easements act, 1882 would apply. they provide that the dominant owner must exercise his right in the mode which is least onerous to the servient owner. it is true that between appellants .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR89
..... of the division bench. it was also observed that a mere endorsement of a railway receipt in favour of an endorsee does not give him a right to sue the railway administration to enforce its liability imposed by section 72 of the indian railway act, unless the transaction between the consignor or any of his successor and the ..... by the receipt to the endorsee thereof. without anything more, the endorsement of the railway receipt only constituted the endorsee the agent of the consignee for the purpose of taking delivery of the goods, represented by the receipt, from the railway company. it was further held in the aforesaid decision that p did not unconditionally appropriate ..... view and held that where the seller delivers his goods to the railway company, obtains the railway receipt in respect of the goods in his own name, endorses the railway receipt in favour of the bank and delivers a hundi with a direction that the railway receipt should be delivered to the buyer only when hundi is honoured .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)21CTR(Guj)190; [1981]130ITR95(Guj)
..... grant of this rebate was a concession subject to the fulfilment of the conditions prescribed under the proviso, and the creation of a reserve fund undersection 17 of the banking companies act was not sufficient compliance with the proviso, even though the amount so carried to the reserve fund might be large enough to cover both requirements.' 30. thus, it ..... mitra, on behalf of the assessee, that there was difference between the connotation of the words 'bad' and 'doubtful' as used in s. 10 (2) (xi) of the indian i. t. act, 1922, then prevailing. the said contention was rejected by the division bench of the calcutta high court. chakravartti c. j., speaking for the bench in this decision, observed (p ..... , no advance or loan was due to the company by the assessee, as a result of credit entries made in his favour in his account in excess of that amount, it was held that because of the clear operation of ss. 2 (6a) (e) and 12 (1b) of the indian i. t. act, 1922, the assessee was liable to tax on .....
Tag this Judgment!Court : Gujarat
Reported in : 1981(8)ELT274(Guj)
..... the 18th june, 1977.' 4. the petitioner herein challenges clause (b) of the second proviso which we have set out hereinabove. according to the petitioner company, it was purely a fortuitous circumstance that some of the goods which were manufactured from wholly exempted cellulosic spun yarn or cotton yarn during the period between june ..... schedule, list i, item 84, duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors for human consumption, opium, indian hemp and other narcotic drugs and narcotics has been provided for but medicinal and toilets preparations containing alcohol or any substance included in sub-paragraph (h) of ..... being notification no. 135 of 1977. under this notification, partial exemption to cotton fabrics falling under tariff item 19(i) of the schedule to the said act was granted. as a result of these notifications and particularly the notification bearing no. 132 of 1977, duty on cellulosic spun yarn and cotton yarn was .....
Tag this Judgment!Court : Gujarat
Reported in : [1981]129ITR46(Guj)
..... the liabilities side of the balance-sheet. what clause (e) provides is that only the provision for taxation which is justifiable in view of the book profits of the company in accordance with the law applicable thereto should be deducted as liabilities. if there is any excess over the amount shown by way of provision over what would be ..... namely, 'other than the amount referred to in clause (i) (a)' to the extent of the excess over the tax payable with reference to the book profits of the company in accordance with the law applicable thereto, is not to be treated as liabilities. provision for tax liabilities means provision for taxation which would, under the ordinary rules of accountancy ..... tax. the words 'the amount referred to in clause (i) (a)' do not mean the amount paid as advance tax under s. 18a of the indian i. t. act, 1922, or s. 210 of the i. t. act, 1961. really speaking, the words 'referred to in clause (i) (a)' mean the amount mentioned in clause (i) (a) and the entire sub- .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR424
..... foreign company but that no foreign company should hold share in the capital of the company registered under the companies act, 1956? clause (a) in explanation clearly con templates companies, incorporated in india under the companies act, 1956. the petitioner-company is one such company. except those which fall under the exception, all companies which are incorporated under the companies act, ..... us because the petitioner has not pleaded in the petition that ciba geigy limited is not a 'foreign company' within the meaning of sub-section (1) of section 591 of the companies act, 1956, because it has no place of business in india. whether it has a place of business ..... company that it should be struck down on the ground of vagueness.18. in municipal committee, amritsar and another etc. v. the state of punjab and ors. : [1969]3scr447 , the supreme court has observed that the rule that an act of a competent legislature may be 'struck down' by the courts on the ground of vagueness is alien to indian .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR502
..... s.h. sheth, j.1. the petitioner is a company incorporated under the indian companies act, 1956, and is engaged in manufacturing laminated sheets. it has got its factory at billimora. ..... pays to the manufacturer of those goods not only the price but also the excise duty payable thereon under central excise and salt act, 1944. the bill specifies the price as well as the excise duty separately. it is upon the total price inclusive of excise ..... rules. section 275 opens with the expression 'a municipality may from time to time, make alter or rescind bye-laws not inconsistent with this act '. here, the legislature has used the expression 'may' apparently indicating that a municipality may or may not make the bye-laws. so ..... purpose of the present case reads thus:a municipality may from time to time, make, alter or rescind by-laws not inconsistent with this act:. ... ...(1) fixing octroi limits and stations; providing for the exhibition of tables of octroi; regulating, subject to any general or special .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)1GLR88
..... responsible august body would try to see that the accredited representatives of the public carry out the objects of the act and thereby lessen the burden of the government and simultaneously train the indian citizens into the art of governing the country so that ultimately they become matured rulers as and when they are ..... certain facts require to be stated. the respondent no. 1 vadodara municipal corporation is a corporation constituted under the provisions of the bombay provincial municipal corporations act, 1949 (the 'act', for short) the term of the councillors of this corporation elected in the year 1975 had become over and so fresh elections were held on ..... entrusted with the powers to rule and deal with higher affairs. the government should not feel shy of a better development, even if somewhat belated. ultimately the government's concern is to see that the act .....
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