Court : Gujarat
Reported in : [2002]256ITR713(Guj)
..... subsidiary company is an indian company ; (v) any transfer of a capital asset by a subsidiary company to the holding company, if- (a) the whole of the share capital of the subsidiary company is held by the holding company, and (b) the holding company is an indian company ;' section 2 defines 'company' and 'indian company' as under : '2. (17) 'company' means- (i) any indian company, or' '2. (26) 'indian company' means a company formed and registered under the companies act, 1956 ..... (1 of 1956), and includes--. . . provided that the registered . . . office of the company ... is in india.' section 4(1) of the companies act : '4. (1) for the purpose of this act, a company shall... be .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)4GLR692
..... has admitted that just near the vallabhnagar society, there is satyam society after leaving 2 bunglows of c.j.patel & company. thereafter, the acquired lands are situated. he has admitted that the acquired lands are situated within 300 ft. distance from ..... that buildings are coming up in the neighbourhood and also that instead of utilising the land for doubling the railway track the railway had built staff quarters.'mr.patel, learned counsel submitted that in the instant case from the evidence itself ..... deduction whatsoever.21. mr.nanavati, learned counsel submitted that the apex court in case of shaji kuriakose and another v/s indian oil corporation ltd. and others reported in : air2001sc3341 has indicated the method of valuation. in that case, the land ..... into non-agricultural lands from agricultural lands. the learned single judge, after considering the provisions contained in the aforesaid act as well as bombay land revenue code held as under :'in view of the aforesaid ruling of this court, .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)2GLR1224
..... raghuvir auto centre-petitioner has filed this petition for a writ of mandamus, a writ in the nature of mandamus or direction restraining the respondents, indian oil corporation and its officers from terminating the dealership agreement of the petitioner and causing any obstruction, interference or hurdle in the petitioner-firm's functioning ..... filling station-petitioner has filed this petition under articles 226/227 of the constitution of india challenging the notice dated august 4, 2000 issued by the indian oil corporation limited-respondent no. 1 (hereinafter referred to as the 'i.o.c.') herein and also challenged that though actual order of termination has ..... 1998 and that the partners of the petitioner firm are detained under p.b.m. act. the petitioner replied to the said show-cause notice informing respondent no. 1-company that none of the partners of the petitioner-company is ever detained either under the provisions of prevention of black marketing and maintenance of supply .....
Tag this Judgment!Court : Gujarat
Reported in : 2002CriLJ1624
..... of the principle enunciated in the aforesaid three judgments is that sufficient time for preparation of defence in a case for the offence punishable under section 302 of ipc should be given for effective cross-examination of the prosecution witnesses when the advocate is appointed to defend the accused at government expenses. the aforesaid three judgments relied ..... time to think over about the matter and he has apologized before the concerned judge for the same. he has further stated that the court has not acted in any prejudicial manner to him which requires the transfer of the sessions case from the said court to any other court and he has declared that he ..... important right backed by the constitution and that is the reason why the government of india in its national and legal aid policy programmes devised the legal services authorities act, 1987, and has amended from time to time and, thereby, translating the spirit of art. 39-a. the end result came to the constitutinalisation of legal .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)4GLR3071
..... doctrine of unjust enrichment is attracted to the claim for refund. the adjudicating authority had held in favour of the appellant company only, merely because, some officer in the department did not like the decision, that cannot confer jurisdiction to issue ..... it was held that the respondents were guilty of misrepresentation and fraud perpetrated on the employer while getting employed in railway service and had snatched such employment which would not have been made available to them if they were not armed ..... ltd. v. p.t. menghani and anr. reported in : [1977]3scr312 , (iii) decision of supreme court in the case of indian bank v. satyam fibres (india) pvt. ltd. reported in : air1996sc2592 and (iv) decision of supreme court in the case of s. ..... the petitioner's licences. that order was challenged by the petitioner before the state government under section 138 of the act. the order of the director, prohibition and excise holding that the petitioner has fraudulently obtained the licences by making .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj221; (2002)2GLR1109
..... judge held that, 'the ratio of these judgments is only this much that a charge including the statutory charge under section 141 of the bombay provincial municipal corporation act, 1949 becomes operative in respect of only those persons who deal with the property subsequently with the knowledge of the charge, but not otherwise. the judgment proceeds on ..... property, that charge will, have precedence over an existing mortgage.(d) the decision of the supreme court in board of trustees, port of mumbai v. indian oil corporation, reported in jt 1998 (3) 178 was cited for the proposition that the stalutory right under section 64 of the major port trusts ..... parliament. any other view would mean that it would be open to companies, by manipulation of their affairs between holding and subsidiary companies, to avoid the charge altogether. the land could be bought in the name of a subsidiary company with money obtained on mortgage from a holding company: and, to and behold, the charge would be gone. that .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]108CompCas747(Guj)
..... all or any of the remedies as may be advisable to the creditor as per legal advice. there is nothing in the provisions of the companies act or the indian contract act prohibiting the delegation of the power to take any decision as regards the remedies to be pursued by the constituted attorney or the authorised agent against ..... to any other person duly authorised by the petitioner to make and file the affidavit.''form no. 3in the high court at...... original jurisdiction in the matter of the companies act, 1956andin the matter of... affidavit verifying petitioni, a. b., son of ...aged....residing at.....do, solemnly affirm and say as follows:--1. i am adirector/secretary ..... held on 28-6-2000, it be and is hereby clarified that the said resolution did intend to authorise institution of proceedings for winding up under the provisions of the companies act, 1956, against the welding rods (p.) ltd. and the winding up petition (no. 186 of 2000) filed by indo borax & chemicals ltd. against the said .....
Tag this Judgment!Court : Gujarat
Reported in : [2002(94)FLR1129]; (2002)2GLR1276; (2002)IILLJ233Guj
..... fund commissioner, 1990 (2) llj 217. the division bench of punjab & haryana high court has also upheld the validity of section 7a of the act in the case of sukh chain & company v. food corporation of india, reported in 1985 (2) lln 207.14. it is also important to take note of the fact that the validity ..... to submit information regarding ownership of the shop in the prescribed form as contemplated under the employees' provident fund scheme. records of m/s. s. lovely & company were examined by the inspector and detailed correspondence was exchanged between the authorities as well as the above concerns. the respondent no. 1 has passed an order for ..... of witnesses just as a civil court has and the proceedings before him are judicial proceedings within the meaning of section 193 and section 228 and section 196, indian penal code. nevertheless, there is no safeguard provided or provision made to enable an employer to have the same facilities of summoning witnesses, requiring discovery and .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj296
..... in the judgment of desai, j. in wood polymer ltd. and bengal hotels limited. in re where the learned judge refused to accord sanction to the amalgamation of companies as it would lead to avoidance of tax.''para 45 tax planning may be legitimate provided it is within the framework of law. colourable devices cannot be part of ..... be said to be a rational or judicial one and, therefore, the same deserves to be quashed and set aside. he has relied upon section 193 of the indian penal code. he submitted that without any evidence on record the authority came to the conclusion that the petitioner owner has issued duplicate tickets.3.1 it was further ..... today.3. mr. deepak raval, learned advocate for mr. m.r. anand, has appeared on behalf of the petitioner. he submitted that, under s. 26 of the act, all inquiries and proceedings before the prescribed officer, appellate authority and the state government are deemed to be judicial proceedings. he submitted that impugned orders passed by the authority are .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj306; (2002)2GLR1591
..... j. g. shah, learned advocate, for the petitioner seeks time for considering as to whether resp. no. 3-indian oil corporation should be transposed as petitioner1 no. 2 in the petition particularly when it was pointed out that transport company would not have locus standi in the matter and if at all petitioner has any grievance against not paying up ..... attention to section 466(1)(a)(f) which reads as under : '466(1) the commissioner may make standing orders consistent with the provisions of this act and the rules and by-laws in respect of the following matters namely : (a) (a) xxxxx (f) determining the supervision under which, the routes by which and ..... in view of services rendered the corporation had collected the fees. 4. it was further contended that the corporation under the provisions of the b.p.m.c. act read with the rules and standing orders is entitled to collect the fees. mr. desai for this purpose, placed before us the relevant standing orders. he invited our .....
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