Court : Gujarat
Reported in : AIR2003Guj63; (2003)4GLR354
..... are complete, by consent of both the sides the matter has been heard and is being disposed of finally, 2. the petitioner, a company, duly registered under the provisions of the companies act, 1956, is engaged in the business of manufacturing 100% cotton towels, within the territorial jurisdiction of sanand sub-division of the gujarat ..... vi) xxx xxx xxx vii) 'theft of energy' means dishonest abstraction, consumption or use of energy by any person by whatsoever means.' 16. in the indian electricity act, 1910 part iv which deals with general matters, in the sub-part containing provision for criminal offence and procedure section 39 (theft of energy) and section ..... penal code and the existence of artificial means for such abstraction shall be prima facie evidence for such dishonest abstraction. this takes us to the provisions of indian penal code wherein section 24 defines 'dishonestly' and section 25 defines 'fraudulently'. theft' is defined under section 378 while punishment for theft has been .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]260ITR532(Guj)
..... to take the view that only companies established under a central act, state act or provincial act are covered by the provisions of section 18(1)(ii ..... and they are applicable to interest on securities of all companies irrespective of the fact whether they are government, semi-government companies or other companies. reference is made to the legislative history to point out that a company was included in section 8 of the indian income-tax act, 1922, corresponding to section 18 of the 1961 act and that there was no justification for the tribunal .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)177CTR(Guj)176
..... to take the view that only companies established under a central act, state act or provincial act are covered by the provisions of section 18(1)(ii ..... and they are applicable to interest on securities of all companies irrespective of the fact whether they are government, semi-government companies or other companies. reference is made to the legislative history to point out that a company was included in section 8 of the indian income tax act, 1922, corresponding to section 18 of the 1961 act and that there was no justification for the tribunal .....
Tag this Judgment!Court : Gujarat
Reported in : 2002(146)ELT511(Guj)
..... till the date of payment. 3. the facts leading to filing of this petition are as under :- 3.1 the petitioner is a limited company incorporated under the companies act, 1956 and is engaged in the business of manufacturing inorganic, organic chemicals and pharmaceutical products. the petitioner cleared finished excisable goods for export on payment ..... as regards the adjustment made against the alleged pending dues of m/s. jj. chemicals, it is submitted that apart from the fact that the petitioner - company and m/s. j.j. chemicals were two separate legal entities, the cegat had vide its order dated 14-10-2000 remanded the matter to the commissioner ..... the respondents. 2. in this petition under article 226 of the constitution, the petitioner has challenged the action of the respondent - authorities under the central excise act 1944 of witholding payment of sanctioned rebate claims aggregating to rs. 1,36,998/- and witholding payment of interest on delayed payment of refund. the petitioner .....
Tag this Judgment!Court : Gujarat
Reported in : 2002(25)PTC398(Guj)
..... in the objections ex. 20 filed by the respondent no. 1 to the injunction application, it was alleged that the appellant had virtually copied the designs of the first respondent-company, which was in existence prior to the date of the application made by the appellant for getting the designs registered. according to respondent no. 1, it was a pioneer in ..... on by the plaintiff are virtually copies of the designs handed over by the first defendant to the second defendant long before since the second defendant was all along acting as sole selling agent of the first defendant company from the year 1995.' (see para - 9 of the said objections).9.3 under section 19 of the said ..... act, any person interested may present a petition for the cancellation of the registration of a design at any time after the registration of the design, to the controller, inter alia .....
Tag this Judgment!Court : Gujarat
Reported in : 2003CriLJ1018; (2003)2GLR1323
..... applications have been filed or not with the board by the deposit holders as provided under section 45qa(2) of the reserve bank of india act, 1934. the company was directed to file projection based on various alternatives for repayment of the deposits with cash flow projection duly certified by the chartered accountant. pursuant ..... court of mumbai, vide order dated november 27, 1998 quashed the order and remanded the matter. meanwhile, pursuant to the winding up petitions filed against the company, the company was wound up vide order dated april 26, 1999 passed by the high court of mumbai. therefore, according to the petitioner, it is in such ..... impact, particularly in the field of finance. the severe liquidity crunch that adversely affected the indian economy also had its impact on the company. due to depressed capital and money market conditions in non-banking financial companies, the company found it extremely difficult to raise additional resources both either by way of loans or by .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)4GLR643
..... which are sufficient for taking into consideration for condoning the delay of 440 days for preferring proposed review petition. he has placed reliance on case of ahmedabad electricity company v. electricity mazdoor sabha and another, reported in 1989 (2) glh 256. the decision rendered in the cited case is of division bench of this court. ..... , because the opposite party succeeded in prolonging the matter for such unduly long period. it has further held that the judicial tardiness, for which unfortunately the indian system has acquired notoriety, causes the lis to creep through the line for long long years from the start to the ultimate terminus, is a malady afflicting ..... through the municipal commissioner v. voltas limited [supra], it has been held that the phrase 'sufficient cause' as occurring in section 5 of the limitation act pertains to the establishment of the appropriate facts before the court to which the court can apply its mind and arrive at a conclusion regarding the sufficiency of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj118; (2003)2GLR1500
..... of the appellate committee on the aforesaid aspect of m x h x c factor that on the basis of the data supplied by the company itself, the appellate committee has acted for coming to a particular conclusion.so far as the argument of mr. mehta regarding connected load and other factors are concerned, it ..... we are also not convinced that such acondition provided under condition no. 34,in any way, conflicts with the provisions ofthe indian electricity act as directly cominginto conflict with section 26(6) of the indian electricity act. section 26(6) reads as follows :'26. xxx xxx xxx(6) where any difference or dispute arisesas to whether any ..... under the category of recording consumption under a defective meter. hence, condition no. 34 does not come into conflict either with the indian electricity (supply) act or section 26(6) of the indian electricity act as submitted by the learned counsel appearing for the petitioner herein. taking all these aspects into consideration, we are of the view that .....
Tag this Judgment!Court : Gujarat
Reported in : 2003(2)ARBLR259(Gujarat)
..... 2. the facts giving rise to this appeal are as under :2.1. m/s. cadila pharmaceuticals ltd. original petitioner--applicant is a public limited company incorporated under the provisions of the companies act, 1956, having its registered office at ahmedabad. aventis pasteur s.a. original opponent is a corporation existing and organized under the laws of the republic ..... . 3.5. in support of the aforesaid contention, the learned counsel for the opponent has relied on the judgment of the hon'ble supreme court in the case of indian oil corporation ltd. v. amritsar gas service and ors., (1991) 1 scc 533=1991(1) arb. lr 97 (sc) the learned counsel has submitted that in ..... section 14(1)(c) and section 41 of the specific relief act which i have quoted earlier. the order of the learned judge is contrary to and inconsistent with the judgments of the hon'ble supreme court in the cases of indian oil corporation ltd. (supra) and her highness maharani shantidevi p. gaikwad (supra), and other judgments .....
Tag this Judgment!Court : Gujarat
Reported in : III(2003)BC484; [2004]120CompCas801(Guj); 2003CriLJ1161; (2003)4GLR31
..... had exercised all due diligence to prevent the commission of such offence. (2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part of, ..... therefore, be important to find out the 'time' when the offence under section 138 can be said to have been committed by the company. it is commonplace that an offence means an aggregate of acts or omissions which are punishable by law and, therefore, can consist of several parts, each part being committed at different time and place involving ..... anil hada v. indian acrylic ltd., v (1999) ccr 285=x (1999) slt 1=2000(1) scc 1, the phrase 'as well as' used in sub-section (1) of section 141 of the act, would embroil the persons mentioned therein within the tentacles of the offence on a par with the offending company. therefore, when the company is the drawee of .....
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