Court : Gujarat
Reported in : (1995)2GLR1845
..... the accused was also charged for the offence punishable under section 3 of the police (incitement to disaffection) act, 1922. ..... is the appellant herein, is not guilty for the aforesaid offences, and therefore, the accused came to be acquitted from the said charges for the offences under sections 3 and 7 of the prevention of damage to public property act and also under section 3 of the police (incitement to disaffection) act under the provisions of sections 397 and 189 of the code of criminal procedure.13. ..... 3 and 7 of the prevention of damage to public property act, and also under section 3 of the police (incitement to disaffection) act, 1966. ..... looking to the mischief and serious illegal actions alleged to have been committed by the accused who was on strike and that too in the police chowky, where he was working as a police constable, the charge under section 3 of the police act, 1922 was framed against him. ..... :whoever intentionally causes or attempts to cause or does any act which he knows is likely to cause disaffection towards the government established by law in india amongst the members of a police-force, or induces or attempts to induce, or does any act which he knows is likely to induce, any member of a police-force to withhold his services or to commit a breach of discipline shall be punished with imprisonment which may extend to six months, or with fine which may extend to five hundred rupees, or with both.12. .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]196ITR517(Guj)
..... , the result will, however, be the same because the interest of the deceased trikamlal in the said coparcenary property either was deemed to have passed on the death of trikamlal under section 9 read with section 27 of the act since the release deed was made within two year prior to his death or had devolved on these two person by succession in equal shares in view of the privacy to section 6 read with section 8 of the hindu succession ..... panchal : [1982]133itr455(guj) holding that the relinquishment by a coparcener of his undefined share in the coparcenary property was not a disposition of property within the meaning of explanation 2 to section 2(15) read with explanation 2 of the said act and of sections 5, 7, 9, 27 and 39 would clearly cover cases of relinquishment of rights by coperceners which is, by virtue of section 27, considered as a gift within the meaning of section 9, if made during the period specified and amounts to a disposition of property which is deemed to ..... to ask oneself is, how can such a right be valued at all it was held that, in the absence of any provision in explanation 2 to section 2(15) enacting either expressly or by necessary implication any notional partition as has been provided in section 39(1) of the act, it must be held that though there was a release of an inchoate right inasmuch as it cannot be said to be a disposition of property within the meaning of explanation 2 to section 2(15) of the .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]74ITR211(Guj)
..... since she had no interest in this particular property, there cannot be any disposition, conveyance, assignment, settlement or other alienation of property within the meaning of section 2(xxiv) of the act; and as she had no interest in this particular piece of property, it cannot be said that by agreeing not to claim any share on this partial partition, she was diminishing directly or indirectly the value of her own property and to ..... it was further stated in that letter that she desired to make advance payment of tax within 15 days so as to get the benefit of the provisions of section 18 of the act and the letter called upon the gift-tax officer to send her a challan for the tax payable by her in connection with giving up or abandonment of her right in connection with her 1/7th share in the said 1, ..... it was also contended that the abandonment or non-enforcement of her right could not be brought under section 4(c) of the act; and, lastly, it was contended that, even if the act of the assessee was deemed to come within the scope of section 4(c), it would not amount to a gift, because the release, surrender, or abandonment, if any, could not be said to be lacing in bona fides. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)21CTR(Guj)229; [1982]133ITR455(Guj)
..... 5 : 'in the case of the every person dying after the commencement of this act, there shall, save as hereinafter expressly provided, be levied and paid upon the principal value ascertained as hereinafter provided of all property, settled or not settled, including agricultural land situate...... ..... 27(1) of the act : 'any disposition made by the deceased in favour of a relative of his shall be treated for the purposes of this act as a gift unless - (a) the disposition was made on the part of the deceased for full consideration in money or money's worth paid to him for his own use or benefit; or (b) the deceased was concerned in a fiduciary capacity imposed on him otherwise than by a disposition made by him and in such a capacity only; and references to a gift in this act shall be construed ..... this was the position prior to the enactment of the hindu succession act, 1956. ..... 2(15) of the act was not attracted. ..... act, 1953, is similar to s. ..... act, like s. ..... act has provided that a notional partition is deemed to have been effected a short while before the death of the deceased and whatever the deceased would have got as on that notional partition is to be added to the principal amount of ..... however, even prior to the enactment of the hindu succession act, s. ..... act can be cited as a specific instance where the legislature has departed from the provisions of hindu law regarding coparcenary property. ..... act would come into play. 13. ..... act so as to attract the provisions of s. ..... act, 1953. ..... 2(15) of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1986]60CompCas727(Guj)
..... 31, 1984, sanctioned some concessions for the restart and revival of the closed textile unit of the company; thereafter by government notification dated may 31, 1984, under section 3 of the bombay relief undertakings (special provisions) act, 1958, declared the textile unit of the applicant company as a relief undertaking with effect from may 31, 1984, and, thereafter, their government in exercise of the powers under section 4(1) (a) (iv) of the ..... 1958, directing that in relation to the textile unit of the applicant company, which is declared to be relief undertaking under government notification dated may 31, 1984, issued under section 3 of the said act, all rights, privileges, obligations, liabilities (except the sbi) accrued or incurred before the said undertaking was declared to be a relief undertaking under the said notification and any remedy for the enforcement thereof ..... , the government of gujarat, labour and employment department, issued a notification dated 31, 1984, in exercise of the powers conferred by section 3 of the bombay relief undertaking (special provisions) act, 1958, and declared the textile unit of the applicant company, as a relief undertaking with effect from may 31, 1984 ..... . under the provisions of the companies act, a company which is unable to pay its debts is liable to be ..... applications of the company under section 536(2) of the companies act shall stand granted as aforesaid ..... an application under section 536(2) of the companies act, 1956, by prasad mills ltd. .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1399
..... made against the members of the petitioner associations, they are inter alia, to the effect that instigating the members of police force not to fill their option forms, slogan shouting in the office compound of the commissioner of police, threatening to boycott salaries, releasing press statements which were likely to cause disaffection amongst the members of the police force towards the government, expressing support to the agitation by nurses, resorting to stage dharna in front of the residence of the ..... 33 of the constitution of india, the parliament has got powers to curtail or restrict the fundamental rights of the police force and accordingly the parliament has passed the police force (restriction of rights) act, 1966 restricting and regulating certain basic rights of the police force but the said act has not completely taken away the fundamental rights of the police force i.e, the right to form an association is subject to recognition to be granted by the authorities but once the recognition ..... 2 are arbitrary, irrational and were passed as a result of non-application of mind and, therefore, violative of articles 14 and 16 of the constitution of india and also of the provisions of the police forces (restrictions of rights) act, 1966 and the rules framed thereunder and are also mala fide and violative of article 21 of the constitution of india and also in breach of the principles of natural justice. 12. .....
Tag this Judgment!Court : Gujarat
Reported in : 1982CriLJ1895; (1981)GLR1117
..... to the detenu, namely, 'attack harijans, loot them and attack police' certainly amount to inciting people to violence and to that extent the right of freedom of speech enshrined in article 19 of the constitution will not come to the rescue of the detenu because if any person assembles together or addresses a crowd of persons asking them to attack harijans, attack police and loot harijans with a view to support the agitation against ..... ., which might conceivably, afford, according to the decision of the supreme court justification for reaching a satisfaction that such individual must be detained in order to prevent him from acting in a prejudicial manner that is, in the circumstances as disclosed in the affidavit-in-reply, any reasonable person could reach a satisfaction that the person who had delivered a speech of ..... the grounds of detention further proceed to state that because of these facts the detaining authority was satisfied that in order to prevent the detenu from committing acts which would be interfering with the maintenance of public order, it was necessary to detain bha, skar gunvantrai bhatt, the detenu concerned, and hence ..... order in the sense that violent events were taking place throughout the city of ahmedabad and curfew had to be imposed and it was in this situation that this particular single act of delivering a speech to the crowd of about one thousand persons near nava wadaj bus stand had taken place, the difficulty in accepting the contention of mr. j.r .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]259ITR97(Guj)
..... the trustee to transfer the corpus of the trust in favour of the four trusts in question which was settled by anarkali and that therefore there was no transfer of property exigible to the gift-tax act and that since the gift-tax was already paid at the time when the trust was settled in march, 1960, there was no obligation to pay gift-tax twice over when the income in question ..... of appointment as the said anarkali sarabhai may by deed or deeds appoint at any time before 1st april, 2001, without transgressing the provisions of sections 13 and 14 of the transfer of property act provided however that the trustees shall have full power and absolute authority to direct that the power of appointment exercised by the said anarkali sarabhai shall come into force at any earlier date before ..... it was specifically stated in the circular that amendment was made to plug the lacunae as pointed out by the bombay high court to make amendment to the gift-tax act, particularly amendment in section 2(xxiv)(c) to clarify that the exercise of a power of appointment would amount to a transfer irrespective of whether such power is general or special or subject to any restriction as to the ..... has rightly come to the conclusion that since the taxable event is not just transfer of property but also transfer of property as covered by section 2(xxiv)(c) of the act, it is the date of exercise of the power of appointment which is the material date and not the date on which the consequences of the exercise of power .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj212; (1968)0GLR129
..... any order of the court), for all purposes affecting the title to property, be presumed to have occurred in order of seniority, and accordingly the younger shall be deemed to have survived the elder'.section 21 of the act and section 184 of the law of property act, 1925, being in pari materia, we will proceed to consider the relevant english decisions, wherein a similar question had arisen. ..... '(20) we may sat that mr.patel had, while dealing with the scope and effect of section 105 of the indian succession act, referred us to illustration (vi) to section 105 to reinforce his aforesaid contention that in absence of proof by the representative that the legatee had survived the testatrix ..... court in re mahabir singh, air 1963 punj 66, where the learned judge, while considering the scope of section 21 of the act, has observed that 'under section 21 of the hindu succession act, 1956, the presumption is, until the contrary is proved, that the younger survived the elder. ..... the matter is now set at rest by enacting a rule similar to section 184 of the english law of property act, 1956 in section 21 which provides for the raising of a statutory presumption in such cases of uncertainty and, therefore, the english decisions in 1945 ac 304 and 1947-2 all er 418 will now be relevant ..... proved to have survived the testatrix and sub-section (1) of section 105 of the indian succession act does not come into operation in the case and the lapse does not occur. ..... bom lr 836 = (air 1922 bom 347), macleod, c. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR829
..... the following factors must be etched on the mental screen:(1) a reference under section 18 of the land acquisition act is not an appeal against the award and the court cannot take into account the material relied upon by the land acquisition officer in his award unless the same material is produced and proved before ..... (5) the market value of land under acquisition has to be determined as on the critical date of publication of the notification under section 4 of the land acquisition act (dates of notifications under sections 6 and 9 are irrelevant). ..... appeal arising out of the acquisition of a large tract of land belonging to parsi panchayat, surat, for the public purpose of constructing buildings for the gujarat housing board pursuant to a notification under section 4 of the land acquisition act, 1894 published on november 4, 1965. ..... into the details pertaining to the various transactions inasmuch as we find that there exists one transaction which is comparable from the view point of the relevant date of the notification under section 4 of the land acquisition act, namely, november 4, 1965. .....
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