Court : Gujarat
Reported in : AIR1970Guj108; (1970)0GLR208
..... by the central government under section 3, sub-section (1) and sub-section (2), clause 15(i)of the defence of india act and the contention was that in conferring power on the central government to make rules, the legislature had abdicated its essential legislative function in faour of the central government and therefore ..... any gold or employed for the prevention of packages, coverings or smuggling, with the written per- receptacles containing mission of a gazetted officer of the gold which may be foundcollectorate of customs, any officer therein.of the directorate of revenue intelligence, other than(i) the administrative officer,(ii) hindi officer, and(iii) ministerial officer, with the written permission of a gazettedofficer of the directorate of revenue intelligence.. . . . . . . . . . ..... 126-l but it was introduced by an amendment made by the defence of india (seventh amendment) rules, 1963 was that the reference to the board was deleted and instead, a provision was made for appointment of an administrator who was to discharge substantially the same ..... in this paragraph, it is impossible to say that the gold control rules are totally unrelated to the purpose of securing the defence of india and maintenance of services and supplies essential to the life of the community or that they ..... frantic effort to purchase gold bonds against the undeclared gold as also to subscribe for the national defence gold bonds, 1980 by utilising the undeclared gold but his efforts were unsuccessful since the .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]24STC180(Guj)
..... on the other hand, under section 2(11) of the bombay act, a 'dealer' means any person who carries on the business of buying or selling goods in the state and includes the central government or any state government, which carries on such business, meaning thereby that the central government or any state government carrying on the business of buying or selling goods shall be included in the definition of the word 'dealer'; and there is no indication in the definition under section 2(11) that a society, club or association of ..... the 'shop' in that particular statute was defined as follows : ''shop' means any premises where goods are sold, either by retail or wholesale or where services are rendered to customers, and includes an office, a store room, godown, warehouse or work place, whether in the same premises or otherwise mainly used in connection with such trade or business but does not include a factory, a commercial establishment, residential hotel, restaurant, eating ..... properties' have been used in juxtaposition with 'any attachment, distress or execution put into force without leave of the court against the estate or effects' it would be a legitimate construction to be put upon them that they refer only to sales held through the intervention of the court and not to sales effected by the secured creditor outside the winding up and without the intervention of the court. 15. ..... same effect are also tile observations of the court of appeal in england in national assistance board v. .....
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR894
..... has observed that 'the concession to these feelings would, in opinion, tend to bring about those very matters to liberty in general and to society at large against which publicity tends to keep us secure, and it must further be remembered that in question of status society as such of which remarriage' is one of the finely institutions has also a real and grave interest as well as have the parties to individual cause ..... of court, it was finally observed that 'in view of this nation's historic distrust of secret proceedings, their inherent dangers to freedom and the universal requirement of our federal and state governments that criminal trial be public, the fourteenth amendment's guarantee that no one shall be deprived of his liberty without due process of law means at least that an accused cannot be thus sentenced to prison. ..... agreed held that article 19 of the constitution has no application to a law which relates directly to preventive detention even though as a result of an order of detention the freedoms referred to in sub-clauses (a) to (e) and (g) in general, and sub-clause (d) in particular of (1) of article 19 may be restricted or abridged; and the constitutional validity of a law relating to such detention cannot therefore be judged id the one of the ..... privilege is claimed under section 123, the court has to act at the behest of the officer at the head of ..... rule were: care of wards or the lunatics where the court is sitting primarily, to guard the interest of the ward or lunatics. .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)IILLJ409Guj
..... thereafter, chapter iv provides for management of corresponding new bank section 7 deals with the head office and management of affairs and business of the corresponding new bank, which is to vest in the board of directors and the central government shall constitute the first board of directors. ..... that is why third public corporation was created, under this statute for securing this public benefit and it is entirely, of the state ownership and its management, control and even the entire policy is to be laid down by the central government. ..... it is stated in the preamble that the act was to provide for the acquisition and transfer of the undertakings of certain banking companies having regard to their size, resources, coverage and organisation, in order to control the heights of the economy and to meet progressively, and serve better, the needs of the development of the economy in conformity with national policy and objectives and for matters connected therewith or incidental thereto. ..... he also stated that certain statements therein which though substantially true were not correct as far as they referred to the fact of the sale of these instruments. ..... the very preamble discloses a public purpose of this acquisition and the public benefit which has been sought to be secured by constitution of this public corporation under this act for carrying out banking business under the act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR489(Guj)
..... it is true that though that indian companies act was in force when the act of 1963 was enacted, there is no reference in the definition section to the companies act, 1956, but in view of the decision of the supreme court in standard vacuum oil company's case : [1966]59itr685(sc) , it is really not necessary that there should have been any such reference in the definition section because the requirement of the statute which the company is required to follow ..... and fair view of the state of affairs of the company as at the end of the financial year and shall, subject to the provisions of this section, be in the form set out in part i of schedule vi, or as near thereto as circumstances admit or in such other form as may be approved by the central government either generally or in any particular case; and in preparing the balance-sheet due regard shall be had, as far as may be, to the general ..... ,'s case : [1953]24itr499(bom) and in standard vacuum oil company's case : [1966]59itr685(sc) as well as in first national city bank's case : [1961]42itr17(sc) , it was held that a reserve may be a general reserve or a specific reserve, but in order to constitute a reserve there must be a clear indication to show that it was ..... from any channels for the specific purpose of parting with it after a short time and was never to be received back and the super profits tax officer pointed out that this amount of rs, 2,13,600 had actually been distributed by the assessee company the shareholders. ..... security .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)22CTR(Guj)214; [1982]135ITR91(Guj)
..... security shall be given for the fulfilment of the agreement conditions and they shall be given in the form of government promissory note, postal orders, cash certifcates, cash, part in cash and part in cash certificates, or national savings certificate or fixed deposit of the schedule banks or bank guarantee given in the name of the divisional forest ..... by the assessee during the relevant assessment year but the actual working out or computation thereof was deferred to later years, it can easily be said that the ultimate computation of the 80% share of the government was referable to the liability which had already been incurred during the relevant assessment year and would be required to be included as permissible expenses available to the assessee during the relevant assessment year and, in that ..... we do not find that the assessee had made an unreasonable request to the ito to permit it to substitute the actual figure of 80% share of government from the net realisation of the sale price of the cut material in place of the earlier estimate which it had referred to and relied upon while closing its accounts for the relevant accounting year.in this connection, it is necessary to have a look at two judgments ..... . 13 of the earlier act, it was observed by the division bench of the bombay high court (headnote) :'section 13 of the act lays down that income, profits and gains must be computed for the purpose of the act in accordance with the method of accounting regularly .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR876
..... government servant who is said to have been engaged in activities subversive to national security without being given an opportunity to show cause against the proposed action having regard to rules 3 and 4 of the gujarat civil services (safeguarding national security) rules, 1962 which empower the governor after show cause notice to retire the government servant who, in his opinion, is engaged in such subversive activities prejudicial to national security ..... punishments and appeals) rules, 1956 which have been framed in exercise on the powers conferred by sub-clause (c) of sub-section (2) of section 25 read with section 5(8) of the bombay police act, 1951 do not and cannot be interpreted so as to permit an encroachment on the powers given to the governor by article ..... of the railways which were appellants before the supreme court, it was urged that it was not necessary for the disciplinary authority to hear the accused and consider the matter where no provision like rule 14 exists, since the cases where proviso (a) to article 311(2) applies, a departmental inquiry ..... dismissing a police officer, he shall record such order or cause the same to be recorded together with the reasons therefore and a note of inquiry made, in writing, under his signature.provided that no order for reducing removing or dismissing a police officer shall be passed without giving him a reasonable opportunity of showing cause against the action proposed to be taken against him except in cases referred to in the .....
Tag this Judgment!Court : Gujarat
Reported in : (1983)2GLR1437
..... rao as an arbitrator, or by reviewing the position of price fixation after hearing the persons likely to be adversely affected in the matter and deciding the question of price fixation on its own reasonably with reference to the proper data and material (it was conceded before us that the petitioners were amenable to any one of the three courses to be elected by the o.n.g.c. ..... if government acting through its officers is subject to certain constitutional and public law limitations, it must follow a fortiori that government acting through the instrumentality or agency of corporations should equally be subject to the same limitations.18. ..... to dispose of its gas in the best possible manner to the maximum advantage of the nation and its citizens and when it is possible to divert that gas to industries and consumers, it is the bounden duty of the o.n.g.c. ..... return of equity capital.for determining the sale price, addition will have to be made for royalty payable to the state government, sales tax payable to the state government, other local taxes if any and transportation costs to the consumer fence if delivery is to be given there.then finally the award portion is to be found in section 8 of that report and in final analysis, he fixed rs. ..... they comprise social security benefits, cash grants for political sufferers and the whole scheme of state and local welfare. .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1350
..... the questions which arose before the supreme court was whether the detenu has a right of being represented by a legal practitioner in the proceedings before the advisory board constituted under national security act, 1980.10. ..... by the supreme court to the effect that companies and corporations are not confined to representation of their cases only through the officers specified in section 36(2) of the act and that they can be represented by their directors or officers to act in that behalf in a lawful manner, relied on behalf of the respondents, has no direct application to the facts ..... (2) an employer who is a party to a dispute shall be entitled to be represented in any proceeding under this act by:(a) an officer of an association of employers of which he is a member;(b) an officer of a federation of association of employers to which the association referred to in clause (a) is affiliated;(c) where the employer is not a member of any association of employers, by an officer of any association of employers connected with, or by any other employer engaged in the industry in which the employer is engaged ..... it was pointed out to the supreme court that the officers of the government in the concerned department, often appear before the advisory board and assist ..... it, however, observed that if the detaining authority or government is allowed to appear before the advisory board with the aid of a legal practitioner or a legal adviser, there would be breach of article 14 of the constitution, .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj253; (1987)2GLR1345
..... section 3(2) of the act reads as follows :-'when any order of detention is made by a state government or by an officer-empowered by a state government, the state government shall, within ten days, forward to the central government a report in ..... 3 that the central government or a state government or any officer of the central government not below the rank of a joint secretary to that government specially empowered for the purpose of this section by the government or any officer of a state government not below the rank of a secretary to that government specially empowered for the purpose of this section by the government, may, if satisfied, with respect to any person that with a view to preventing him from acting prejudicially to the maintenance of supplies of commodities essential to the community, it is necessary so to do ..... of temporary curtailment of freedom of an individual in the interest of national security, public order, safety of the nation, etc. ..... 22 which provides certain safeguards, it is the duty of the court as the custodian, sentinel and ever vigilant guard of the freedom of an individual to scrutinise with due care and anxiety that this precious right which he has under the constitution is not in any way taken away capriciously, arbitrarily or ..... attorney general also concedes that judicial proceedings for, trial of accused person would fall, outside the, interdict of the presidential ..... 427 of 1986 comes up before the full bench on a reference made by a division bench .....
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