Court : Gujarat
Reported in : 2003(87)ECC672; (2002)4GLR3153
..... from the person of accused and when the accused was not informed by police officer that he had a right to be searched in presence of a magistrate or a gazetted officer then it has to be held that the provisions of section 50 of the ndps act 1985 have not been complied with and, therefore, the conviction of the accused was liable to be set aside since the said provisions were held to be mandatory.18. ..... in that view of the matter, the trial court was justified in convicting the petitioner for the offence punishable under section 135 of the said act and the sessions court, in turn, was justified in dismissing the appeal of the petitioner and confirming the judgment and conviction order of the trial ..... apart from that the said argument and finding when the person concerned whose statement is required to be recorded under section 108 of the said act is present before the authorised officer intending to record his statement then in that event it is not an obligation on the part of the said officer to first issue summons and then to record the statement ..... the petitioner has contended here that there are mandatory provisions in sections 102, 103 and 108 of the said act and they have not been strictly followed by the complainant and, therefore, the conviction recorded against the petitioner is ..... it has also been argued that before recording the confessional statement under section 108 of the said act, the said officer was required to follow the procedure laid down in section 164 of the said .....
Tag this Judgment!Court : Gujarat
Reported in : [1981]129ITR582(Guj)
..... question, the tribunal took the view that even on the death of dinesh as a member of huf, no division of the huf was brought about and that even before the passing of the hindu succession act came into force was not different. ..... section 154(1)(b) of the act provides : '(1) with a view to rectify any mistake apparent from the record ..... 6 of the hindu successsion act, his widow and his mother ..... 154 of the act and held the 'a mistake apparent on the record must be an obvious and patent mistake ant not something which can be established by a long-drawn process or reasoning on points on which there may be conceivably ..... 154 of the act only on the ground that the later appeal for the assessment year 1962-63, pertaining to the case of kantial manilal (huf), a different view was taken by a different bench of the tribnunal dealing with ..... 154 of the act on the ground that the said decision of the tribunal as on earlier occasion on which reliance was placed by the aac for deciding the case of the assessee, had undergone any change or that ..... 154 of the act for rectifying the earlier orders passed by his predecessor-in-office on the ground that the said orders required rectification on account of an apparent error ..... 256(1) of the act, and that is how a common question of law pertaining to both the appeals before the tribunal has been referred to us for our our ..... 154 of the act for rectifying earlier appellate orders as there was no mistake or error apparent from the face of the record so far as earlier .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR971
..... of rule 7 of bombay public trusts rules, 1951 (hereinafter referred to as 'the rules' for short) and he submitted that as per rule 7 procedure prescribed for the appeals and suits in the presidency small causes court act, 1982 as that act is in force is to apply and he also submitted that as per rule 38 of ahmedabad small causes court rules, 1961 which has been framed by the high court in exercise of powers under section 9 of the presidency ..... for the proceedings of civil suit such provisions are made which are rather made strictly judicial proceedings in comparison to the proceedings under section 22 of the act, it would be more reasonable to construe such power vested which helps the litigant or the parties or the authority to speed up the proceedings of the ..... merchant, appearing on behalf of the petitioner contended, interalia, that the scope of inquiry under section 22(3) of the act, which is to be held by the charity commissioner is of judicial inquiry and there are provisions of appeal against such decision of the deputy ..... macwan submitted that as such in view of the provisions of rule 7 of the rules and section 73 of the act, the language is that 'as far as possible' and therefore it cannot be said that there is no power and in the ..... in any inquiry a party may appear in person or by the recognised agent or by a pleader duly appointed to act on his behalf; provided that any such appearance shall, if the deputy or assistant charity commissioner so directs, be made by the .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)6GLR823
..... rental value is defined in clause (7) of section 117c of the bombay land revenue code 1879 to mean-and that is the definition which is also applicable under the act by reason of section 2(21) of the act the consideration (including premia if any or any sum of money paid or promised or a share of crops or any other thing of value rendered periodically or on specified occasions) for which land is or could be leased for a ..... 810 that having regard to the provisions of section 32g sub-section (4) and section 63a sub-section (3) the agricultural lands tribunal acting under section 32g and the collector acting in appeal under section 32j are bound to determine the purchase price of land of which the tenant has become the deemed owner having regard to the factors set out in section ..... that is why the legislature has provided in section 63a subsection (3) that besides the rental value of land which in case of lands governed by the act would necessarily be the rent fixed by the mamlatdar under section 9 sub-section (1) the profits of agriculture of similar lands in the locality and the prices of crops and commodities in the locality ..... issued notices to the parties and held an inquiry for the purpose of determining the purchase price of the lands under section 32g of the act and after hearing the parties made an order fixing the purchase price of the lands at rs. ..... remembered that the rent in respect of lands governed by the act is no longer a matter of mutual agreement between the parties .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)14GLR607
..... in 1963, the plaintiff filed a suit in the court of the mamlatdar, mehsana, under the provisions of section 5 of the mamlatdars' courts act complaining of an obstruction created in an alleged public way and the plaintiff contended that he had a right to pass along that public way; but because of the hedge put up by the defendant, that right ..... order of the mamlatdar, a revision application was preferred under section 23 of the mamlatdars' courts act to the collector and the revision application was disposed of by the prant officer, mehsana. ..... the mamlatdar exercising the powers under the mamlatdars' courts act heard the matter and he came to the conclusion that the 'nelia ..... the mamlatdar functioning under the mamladars' courts act, 1906, hereinafter referred to as 'the act', are to be found in section 5 ..... under sub-section 5(1) of the act, the mamlatdar has the power under clause (a) to deal with impediments, erected otherwise than under due authority of law, to the natural flow in a defined channel or otherwise ..... the mamlatdar, when he directed that the defendant should remove the alleged obstruction created by him in the alleged public 'nelia', was not acting within the four corners of the jurisdiction conferred upon him under sub-section (2) of section 5 of the act. ..... section 115 of the code of civil procedure against the orders passed in the first instance by the mamlatdar and in revision by the deputy collector under the provisions of the mamlatdars' courts act, 1906 (bombay act no. .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)199CTR(Guj)563; [2008]296ITR129(Guj)
..... the tribunal, ahmedabad bench 'c', has referred the following two questions under section 256(1) of the it act, 1961 (the act), at the instance of the assessee-applicant :'(1) whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the assessee-trust was not a genuine trust and that assessment of ..... that in absence of any finding that the grand children had combined in a joint enterprise to produce income, and as they had done no act which had helped to produce the income, it could not be held that they had the status of aop.9. ..... 1, regarding finding of the tribunal that assessment of income in question was liable to be made in the status of aop, and that maximum marginal rate was chargeable under section 167a of the act, is required to be answered in the negative. ..... 1 holding that assessment of income in question was liable to be made in the status of aop at the maximum marginal rate chargeable under section 167a of the act, cannot be upheld.10. ..... l(iv) of the act and hence, are written specific trusts. .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1089
..... if the mode of succession to the trusteeship is required to be altered, it is plain to find that that could not be done by recourse to section 56(a)(1) of the act, which reads:(i) save as hereinbefore provided in this act, any trustee of public trust may apply to the court, within the local limits of whose jurisdiction the whole or part of the subject-matter of trust is situate, for the opinion, advice or direction of the court on any ..... learned assistant charity commissioner, mehsana, passed on 6-3-1992, it can be seen that what the learned assistant charity commissioner has directed is to approach the learned charity commissioner for framing of a scheme under section 50a of the act or to obtain appropriate direction, order or approval with regard to alteration in the mode of succession to the trusteeship. ..... the trust known as 'sidheshwar mahadev' at village pirojpur is a public trust registered under the provisions of the bombay public trusts act, 1950 (for short 'the act'). mr. ..... it would be open to the village people, or any person interested in the trust in question or even the trustees appointed by original mode of succession, to apply before the charity commissioner for framing scheme under section 50a of the act. ..... 30 of 1992 under section 56(a)(1) of the bombay public trusts act.2. .....
Tag this Judgment!Court : Gujarat
Reported in : [1994]205ITR200(Guj)
..... it is, therefore, clear to us that such fees would fall within the meaning of the word 'remuneration' under section 40(c)(i) of the said act and the tribunal was, therefore, right in holding that the directors' fees and the board meetings' fees paid to the directors by the assessee-company were to be included as was done by the income-tax ..... above background, the tribunal has referred for the opinion of this court under section 256(1) of the said act the following question in the two reference applications, namely, reference applications nos. ..... 72,000 prescribed under the provisions of section 40(c)(i)(a) of the income-tax act, 1961 (hereinafter referred to as 'the said act'), applied with reference to the remuneration as well as fees of the directors' and committee meetings paid by the company to ..... it will be noticed from the provisions of section 309(2) of the companies act, 1956, dealing with the topic of remuneration of directors, that a director may receive remuneration by way of a fee for each meeting of the board, or a committee thereof, attended ..... 72,000 prescribed under section 40(c)(i)(a) of the income-tax act applied to directors' meeting fees and directors' fees for considering the disallowable excess ..... the provisions of sub-section (2) of section 198 under which such fees are to be excluded while computing the maximum managerial remuneration to be given to its directors cannot control the provisions of the income-tax act which operate in an independent and separate field. .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)2GLR1768
..... (amendment) act, 1989 (act no. ..... earlier these words were substituted by the employees' state insurance (amendment) act, 1984, w.e.f. ..... substituted for 'one thousand and six hundred rupees a month' by the employees' state insurance (amendment) act, 1989, w.e.f. ..... 1 is governed by employees' state insurance act, (hereinafter e.s.i. ..... act is applicable to deceased when accident is ..... act, and therefore, commissioner has committed gross error in coming to conclusion that he was not covered under the provisions of e.s.i ..... act is applicable, therefore, claim petition is not maintainable before the workmen's compensation commissioner.12 ..... act, 40% of salary would be considered for the purpose of computation of compensation ..... act, when the salary of a person is exceeding ..... act, at the relevant point of time of incidence, then he was not the employee under the provision of e.s.i ..... act, it does not mean that, this petition is barred under ..... act, he would not be considered as 'insured person ..... act, therefore, obviously, under the provision of ..... act would not be applicable for those ..... act was extended to the employee/deceased as per provision of e.s.i ..... act, therefore, application is filed before workmen's compensation commissioner is not maintainable ..... has not considered by commissioner and commissioner has committed gross error in coming to conclusion that injury was caused on account of accident 'arising out of and in the course of his employment' as contemplated by section 3 of the workmen's compensation act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1987]165ITR192(Guj)
..... court held (headnote) : 'the question whether section 17(1) of the act of 1922 was applicable to the case of the respondent firm was not free from doubt, and it was not open to the income-tax officer to go into the true scope of the provisions of the act in a rectification proceeding under section 154 of the income-tax act, 1961 : the officer was wrong in holding that there was a mistake ..... the tribunal also held that the rectification proceedings under section 154 of the income-tax act were not maintainable as there was no mistake apparent from the record and the tribunal observed that the controversy was highly debatable and ..... thereafter, initiating rectification proceedings under section 154 of the income-tax act, 1961, on the ground that there was a mistake apparent from the record inasmuch as the firm had been charged at the maximum rate of tax under section 17(1) of the indian income-tax act, 1922, the income-tax officer purported to rectify the assessments ..... circumstances of the case, the respondent was liable to pay tax on capital gains under section 114 of the income-tax act, 1961 (2) whether, on the facts and in the circumstances of the case, the rectification order by the income-tax officer under section 154 of the income-tax act, 1961, was validly passed ?' 2. ..... was a mistake apparent from the record of assessment of the assessee-firm and it was not competent for him to go into the true scope of the provisions of the act in rectification proceedings under section 154. 6. .....
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