Court : Gujarat
Reported in : 1977(1)ELT113(Guj)
..... on the question whether the appllant was bound to pay customs duty on the basis of clause (a) or clause (b) of section 30 of the sea customs act, 1878, the privy council held that since the sales were to customers direct, the real value of the goods cannot be ascertained under clause (a) of section 30 and that clause (b ..... be taken as a basis for computing the liability. when this argument is negatived by making this distinction between the wholesale and retail price, this decision could never be pressed in aid for the view that any further deductions were contemplated to be made in favour of the manufacturer on any score, which are nowhere indicated in section 4 ..... tried to reply on the fact that the settled legal position in a. k. roy. v. voltas ltd : 1973ecr60(sc) and atic industries v. assistant collector, central excise : 1978(2)elt444(sc) which reiterated and explained the said ratio had not been applied and the whole order in the present case was an ultra vires order violating even the .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]194ITR659(Guj)
..... help the petitioners. 28. the decision of the learned single judge of the andhra pradesh high court in g. lakshminarayana v. cto [197] 33 stc 558, was pressed into service on behalf of the petitioners for their contentions that refund of the whole of the tax paid by them should have been made. the said decision was rendered ..... ltd. v. g. b. chand, ito : [1966]61itr493(bom) , it was held that the income-tax officer, while making a provisional assessment under section 141(1) of the act, acted in excess of his jurisdiction in enquiring into the question whether the assessee's business was one of manufacture or production of mineral oil. 19. therefore, that decision also cannot ..... with the view taken by the learned single judge in deep chand's case . 16. in assistant collector of central excise v. national tobacco co. of india ltd., : 1978(2)elt416(sc) , on which reliance was placed on behalf of the petitioners, the supreme court held that the term 'levy appeared to be wider in its import than .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj324; (1982)2GLR346
..... repugnant in the subject or context,- (1) xx xx xx xx xx (2) 'decree' means the formal expression of an adjudication which, so far as regards the court 'pressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit and may be either preliminary or final. it ..... gopaldas gordhandas v. bai lalitabai marghabhai reported in : air1971guj270 has held that the execution proceedings arising out of the decree passed after the coming into operation of the bombay rent act are included in the expression 'proceeding' used in sub-section (1) of section 28. therefore original execution proceedings for, recovery of possession between a landlord and tenant are ..... and we may refer to some of the judgments referred by the learned advocate shri majmudar.8. in a case mohan das v. kamla devi reported in air 1978 raj 127 it was held that the definition of 'decree having been amended by omitting the words 's. 47 or' as a result of the amending .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)2GLR1230
..... to demonstrate before the respondent-company that such a consent to the necessary extent does not exist.5. second contention sought to be pressed in service in support of the petition is that considering the provisions of the act of 2002 as well as rules contained in the recovery of debts due to banks and financial institutions ..... case of swadeshi cotton mills v. union of india, reported in : [1981]2scr533 and in case of mohinder singh gill v. chief election commissioner reported in : [1978]2scr272 , observed that what emerges from the discussion is that unless the law expressly or by necessary implications excludes the application of the rule of natural justice, courts will ..... the administrative process or where the need for promptitude or the urgency of taking action so demands, as pointed out in maneka gandhi's case 1978 (2) scr 621 : air 1978 sc 597. in the instant cases statutory regulations do not expressly or by implication apply the rule of audi atteram partem in making the selection. .....
Tag this Judgment!Court : Gujarat
Reported in : [2001]251ITR270(Guj)
..... issuing notice is not satisfied about existence of such circumstances which may warrant exercise of such power. to say the least, such ultra vires instructions cannot be pressed into service to save the initiation of proceedings under section 147, in the absence of holding of any belief by the assessing officer, by arrogating the power ..... but within the period of eight years, from the end of the year in question.'10. this court in the case of p. v. doshi v. cit : [1978]113itr22(guj) stated (headnote) :'the conditions precedent for initiating reassessment proceedings are : (i) reasonable belief reached by the income-tax officer under clause(a) or clause (b ..... is not industrially backward and vide notification read with the circular mentioned above the assessee was not eligible for deduction under section 80hh of the income-tax act. therefore, it is respectfully submitted that the conditions laid down in section 147 have been satisfied.'26. on a careful consideration of the reasons recorded as .....
Tag this Judgment!Court : Gujarat
Reported in : 2008ACJ2711; (2008)1GLR327
..... discussion, it must be held that in the light of the facts and circumstances of this case, amendment to schedule iv as effected by amending act no. 65 of 1976 cannot be pressed in service by the respondent-workman for computing compensation payable to him for the employment injury suffered by him on 11-10-1971. he would be ..... must choose between them.(b) if a decision, although not overruled, is inconsistent with a decision of the house of lords or of the judicial committee of the privy council, the court is not bound by it.(c) if a decision was given per incuriam, i.e., in ignorance of statute or other binding authority, the court is ..... general manager, western railway v. lal nanda 1985 acj 57 (guj.), the bombay high court in margardia gomes v. mackinnon mackenzie & co. ltd. : air1968bom328 , allahabad highcourt in saraswati press v. nand ram 1971 acj 316 (allahabad), jammu & kashmir high court in vijay ram v. janak raj 1981 acj 84 (j & k), rajasthan high court in ramlal v. regional .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)GLR849; (1977)IILLJ27Guj
..... news agencies on the nature of the service rendered, the sources of income and the manner in which that service is rendered, the court observed that the press trust of india has been singled out without any reasonable basis or being taken above from the third place and pushed into higher group.' it is on this ..... board for working journalists proceeded to classify the newspaper and news agency industry according to gross revenue and seven different classes were devised. according to this criterion the press trust of india who challenged the recommendations of the wage board should have been placed in class iii but the wage board grouped it in class ii observing ..... of paying capacity of press trust of india alone being examined by the court on which an argument was based, it may be disposed of by merely referring to s. 10 of the working journalists (conditions of service) and miscellaneous provisions act, 1955 which provides that the wage board constituted under the act was by notice to call .....
Tag this Judgment!Court : Gujarat
Reported in : 1997CriLJ2896; (1997)2GLR38
..... ) would lose all its credibility, impact and significance despite the specific directions given therein. in this regard, the pronouncement of the supreme court in the case of indian council for enviro-legal action v. union of india, reported in (1996) 5 scc 281, being quite pertinent is reproduced as under :-26. enactment of a law, ..... shall also be circulated in the first instance to all the members of legislative assembly and the parliament and in the second instance, to all editors of the press for being published as news item in the prominent daily newspapers. this shall have to be done otherwise there is indeed no guarantee, safety, no way to ..... consider the request made by the director, acb and do the needful at the earliest so that he can ultimately uphold and efficiently enforce the special act viz., corruption act to eradictate corruption which has engulfed the entire country. the government will have to consider on this aspect very seriously and sympathetically. if the grievance in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj252
..... i) to (iii) of clause (b) of sub-section (1), the ex-muslim member of parliament, the state government or ex-member of the state bar council shall constitute the electoral college. (3) notwithstanding anything contained in this section, where the state government is satisfied, for reasons to be recorded in writing that it ..... of the constitution. what we find from the composition of wakf board as provided under section 14 of the act is that it comprises elected members from both houses of parliament and state legislature, bar council. private muslim organisations, nominees of the state government and recognised scholars in islamic theology. the composition of the ..... board is such that there is hardly any possibility of few wahabis, who are likely to be there on the board from amongst muslim community, to be able to dominate the board or in any manner act .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR124
..... legal proceedings pending with the court. lawyers are appeared on whose behalf or representing which party to the proceeding is not relevant but duties caste under advocates act and bar council read with professional ethics is very important and now-a-days much relevant. recently, one article published in (2007) 5 mlj 72 written by hon ..... institutions. if one wants to hear a shocking description of the degrading standard in the legal profession one may hear the following observations of the supreme court in bar council, maharashtra v. m.v. dabholkar :briefly expressed, these practitioners, according to testimony recorded by the state disciplinary tribunal, positional themselves at the entrance to the ..... be learnt by the new advocates themselves, by you. as such i will conclude my words once again quoting v.r. krishna iyer, j. from bar council, maharashtra v. m.v. dabholkar, case where the learned judge has delineated the moral standard expected from a practitioner of law. he is of the view .....
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