Court : Gujarat
Reported in : [2002]258ITR193(Guj)
..... v. cit : [1958]33itr767(mad) was cited to point out that, in the context of section 41(1) of the indian income-tax act, 1922, it was held that the liability imposed by section 41(1) on a receiver appointed by court is that the tax ..... record. in that case, it was found that the assessment order was inconsistent with the proviso to section 18a of the indian income-tax act 1922, and must be deemed to suffer from a mistake apparent from the record and the income-tax officer was therefore justified ..... supreme court in jyotendrasinhji v. s.i. tripathi : [1993]201itr611(sc) was cited for the proposition that section 166 of the act had an overriding effect over the preceding provisions in chapter xv and nothing contained in the preceding provisions in chapter xv precluded the revenue ..... record of assessment of the individual partner. it was held that section 35(5) of the indian income-tax act, 1922, must be deemed to have come into force from april 1, 1952, when it was introduced by the income-tax .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)175CTR(Guj)498
..... sahib v. cit : [1958]33itr767(mad) was cited to point out that, in context of section 41 (1) of the indian income tax act, 1922, it was held that the liability imposed by section 41(1) on a receiver appointed by court is that the tax shall ..... the record. in that case, it was found that the assessment order was inconsistent with the proviso to section 18a of the indian income tax act, 1922 and must be deemed to suffer from a mistake apparent from the record and the income tax officer was, therefore, ..... supreme court in jyotendrasinhji v. s.i. tripathi : [1993]201itr611(sc) was cited for the proposition that section 166 of the act had an overriding effect over the preceding provisions in chapter xv and nothing contained in the preceding provisions in chapter xv precluded the revenue ..... of assessment of the individual partner. it was held that section 35(5) of the indian income tax act, 1922 must be deemed to have come into force from 1-4-1952, when it was introduced by the income tax ( .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1024; 2003(26)PTC434(Guj)
..... convenience and brevity, they are referred to in this judgment hereinafter as 'plaintiff and 'defendant'. 5. plaintiff is a company incorporated and registered under the companies act, 1913 and an existing company under the companies act, 1956. the plaintiff carries on business inter alia of manufacturing two and four drive utility vehicles, tractors, farm equipments and ..... no. 338997 in respect of goods in class 12 of the 4th schedule to the trade & merchandise marks act, 1958 ('the act' for short). 7. the plaintiff is a flagship company of the 'mahindra group of companies' in which 15 companies are included, namely : (i) mahindra and mahindra financial services limited; (ii) mahindra exports limited; ( ..... it was observed that 'the so-called requirement of law that there should be a common field of activity is now discredited.') 36. the following indian cases also establish the principle that the common field of activity is not a sine qua non of a passing off action (1) kirloskar diesel recon .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)4GLR3127
..... ahmedabad in sessions case no. 208 of 1998, by which the appellant is convicted under sections 8(c) and 21 of the narcotic drugs and psychotropic substances act, 1985 (`the ndps act' for short) and punished with r.i. for 10 years and a fine of rs. 1 lac (rupees one lac only), in default to undergo r ..... the hazardous nature of a narcotic drug or psychotropic substance, their vulnerability to theft, substitution, constraints of proper storage space or any other relevant consideration, the act has provided for disposal of the seized narcotic drugs or psychotropic substances.in cases when the muddamal is so disposed, then under sub.section 4, it is ..... provided that,'notwithstanding anything contained in the indian evidence act, 1872 (1 of 1872) or the code of criminal procedure, 1973 (2 of 1974), every court trying an offence under this act, shall treat the inventory, the photographs of narcotic drugs or psychotropic substances and any list of .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]41SCL323(Guj)
..... 2002, the director, mr. yashpal shah, of m/s. pal papers pvt. ltd., has filed an affidavit stating that an advertisement was published in english daily. 'indian express', baroda edition, and in gujarati daily, 'jansatta', baroda edition. along with the affidavit, paper cutting is annexed.2. despite publication of the advertisement in the newspaper ..... . the official liquidator attached to this court is ordered to be appointed as an official liquidator of the said respondent-company and he is directed to take charge of the assets of the company and to conduct its affairs in the course of the winding up and to distribute its assets in accordance with law ..... third party rights or interest of the assets of the company. (ii) the petitioner-company is directed to publish a formal advertisement of this order of winding up in two dailies, namely, indian express and jansatta, both of baroda edition. this order of winding up of the respondent-company shall also be published in the official gazette. (iii .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1190
..... or instruction of some higher authority is failure to exercise discretion altogether. observations of this court in the purtabpur company ltd., air 1970 sc 1896, are instructive and apposite. executive officers may in exercise of their statutory discretions take ..... para 9 of the decision that :- 'we are conscious of the fact that the petitioner-applicants have been serving the railways from the year 1968. it is also possible, as contended on their behalf that many of the outside direct recruits ..... on this point in the above-cited case is reflected in para 15 which says :- '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 ..... applications accordingly. no order as to costs.' 27. the state government, according to mr. upadhyay, is supposed to act accordingly unless any contrary policy decision is taken in accordance with law and statutory rules. first affidavit filed, by the .....
Tag this Judgment!Court : Gujarat
Reported in : 2003CriLJ1646; 2003(88)ECC303; (2002)3GLR347
..... , are as follows :6.1 one dilipbhai vasant pradhan who is a complainant in this case was serving as police sub inspector in vadodara railway police station. on10-8-1997 at about 0-05 hrs. said complainant in company of police sub inspector shri haribhai ganpatrao galfade, head constables ranjitsinh, fatesinh, dalpatbhai and police constables ashok devji and vithoba dagdu was on ..... section 116 of the indian penal code (xlv of 1860), be punishable with the punishment provided for the offence. (2) a person abets, or is a party to a criminal conspiracy to commit an offence, within the meaning of this section, who, in india, abets or is a party to the criminal conspiracy to the commission of any act in a place .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)IILLJ129Guj
..... of by this common judgment.2. navsari cotton and silk mills ltd. (hereinafter referred to as 'the company') petitioner of special civil application no. 6445 of 2001 was incorporated under the provisions of the indian companies act in the year 1936. it had the composite textile unit at navsari having 33,536 spindles and processing ..... capacity of 5,000 meters per day. some time before the year 1990 the company faced financial difficulties and ultimately it became sick industrial company within the meaning of section ..... sub-section (3) with respect to a sick industrial company shall have effect notwithstanding anything contained in the companies act, 1956 (1 of 1956) or any other law, the memorandum and articles of association of the company or any instrument having effect under the said act or other law or any agreement or any decree or order .....
Tag this Judgment!Court : Gujarat
Reported in : 2003(86)ECC485; (2003)1GLR128
..... he is able to exercise powers complying all legal obligations under the statute. certain infirmity vitiates jurisdiction also. in case of barium chemicals ltd. v. company law board and ors., reported in air 1967 sc 295, the court had intervened at the notice stage and has held that the petition under article ..... . the existence of alternative remedy is not always sufficient reasons for refusing a party of a quick relief by a writ or order prohibiting the authority acting without jurisdiction from continuing such action. technically, the authoritywho has issued the notice is authorized to issue notice under section 6, but the jurisdiction to issue ..... be confiscated by the competent authority vide order dated 30-6-1999. the competent authority, as per the scheme of section 7 read with section 19 of the safema act, ordered confiscation of following immovable properties : immovable properties : agricultural land : (1) land bearing survey no. 71 (paikee) admeasuring 4 acre, at village nudhatad, .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)1GLR802
..... three days from 7-10-1976 and allegations of offences under sections 34, 114, 331, 336, 337, 334, 346, 348, 352, 355 and 365 of the indian penal code, 1860 ('the i.p.c.' for short) is dragged on this far through more than seven legal proceedings, inter alia, on the plea of protection of ..... learned senior counsel mr. k.s. nanavati appearing for the revisionists submitted that, even by the allegations of the complainant in the complaint itself, the alleged acts of torture resulting into serious injuries had a direct connection with the discharge of official duties of the accused insofar as they were investigating an offence registered against ..... 355 (assault or criminal force with intent to dishonour a person), 365 (kidnapping or abducting with intent secretly and wrongly to confine a person), read with sections 34 (acts done by several persons in furtherance of a common intention) and 114 (abetment) of the i.p.c. thus, abduction, grievous hurt, extortion of confession, wrongful confinement .....
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