Court : Gujarat
Reported in : AIR1969Guj124; (1968)GLR409
..... a fixed sum of money or in the nature of debt other than a penalty, or on a guarantee, where the claim against the principal is in respect of a debt or a liquidated demand only, may, ..... in case the plaintiff desires to proceed hereunder be instituted by presenting a plaint which shall be instituted as a 'summary suit' and which shall contain an averment that the ..... application of the summary procedure of order xxxvii, civil procedure code, but has deleted rule 1 and has substituted for the original rule 2, the following rule :-- '2(1) all suits upon bills of exchange, hundis or promissory notes and all suits in which the plaintiff seeks only to recover a debt or a liquidated demand in money payable by the defendant with or without interest, arising on contract express or implied or an enactment where the sum sought to be recovered is .....
Tag this Judgment!Court : Gujarat
Reported in : [1968]69ITR614(Guj)
..... the argument of the revenue which found favour with the tribunal was that the assessee carried on three businesses, one of managing agency, the other of dealing in investments and the third of holding of investments and the second and the third businesses combined together constituted the main part of the business of the assessee, inasmuch as, the income of the assessee from these two businesses was far in excess over the income from the ..... this reference arises out of an order made upon the assessee under section 23a of the income-tax act, 1922, for the assessment years 1957-58, 1959-60, 1960-61 and 1961-62 and raises a short and interesting point. ..... it be correct to say that its business consists in holding the investments the holding of investments would not be a business of the company in either case; the business of the company would be manufacturing textile goods in the first case and insurance in the other. ..... there must be a such disparity between the two kinds of business that one can say that the business of dealing in or holding of investments is the principal business and the other business is subsidiary. ..... 2) act of 1915 in fact uses the words 'principal business of making investments' and so also does section 372(10) of the companies act, 1956. ..... the same principal was reiterated by lord justice mackinnon in sutherland publishing co. v. .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)8GLR359
..... has such an operation, that sub-section cannot help respondents for the main reason that it would make the market committee a local authority only for the purposes of the bombay general clauses act and, as already stated, the learned acting advocate general does not dispute that the definition as contained in the bombay general clauses act can be of no avail for construing the proviso to sub-section (1) of section 6 of ..... under section 12, power is conferred upon the market committee to resolve any difference that may arise between an interested person and an officer appointed under section 19 of the weights and measures act, 1932, 'as to the meaning or construction of any rule or regulation or as to the method of verifying, adjusting or stamping any weight or measure or weighing or measuring instrument in any market ..... in that case, a division bench of the madhya pradesh high court had to consider whether the life insurance corporation was or was not a local authority within the meaning of the relevant clause of the madhya pradesh general clauses ..... sub-section (4a) directs that there shall be a market for each market area, and empowers the commissioner to declare any enclosure, building or locality in any market area to be a principal market yard. ..... our judgment, all these provisions show that the market committee is entrusted with important functions in the market area which may be described as, (1) executive, (2) administrative, (3) quasi judicial, (4) legislative, and (5) taxing. .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)0GLR167; (1968)ILLJ160Guj
..... for a declaration that the resolution was illegal and ultra vires and was also null and void and against ordinary principals of natural justice, for a declaration that he continued in service as the chief officer of the municipality and for arrears of salary from 17 december, 1942 up to the date of the suit and further salary, in the alternative for reinstatement and in the alternative for damages for wrongful dismissal and for recovering the amount due to him ..... down in the respective rules or the punishment is inflicted by an authority which does not correspond to the authority in accordance with the equation laid down in the rule, such an order would be contrary to the principles and obviously it could be only the government as the supreme authority, which could validate the action under such an order, because so far as the government is concerned the legislation does not intend to place any limitation ..... life insurance corporation of india : air1961all502 the court held that the relationship between the employee and the said corporation had to be determined in the absence of any statutory provision or a special contract, by the general law of master and ..... . there the question was whether an assessment made by a sales tax officer was liable to be set aside on the ground that he had not observed ..... judgment pointed out that it cannot be assumed that the report of the public inquiry was required by the legislature to be communicated to those interested when it does not say so .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1967Guj62; (1966)GLR753
..... an atmosphere or situation in which the choice of candidates will be made not on the merits of the candidates or their parties or their programmes and instead selecting them on extraneous consideration - such that a selection would affect spiritually adversely them or their kith and kin or persons in whom they are interested o would create a feeling in them that they would personally stand to gain or lose in matters which do not relate to policies or programmes ..... of the election of that candidate or for prejudicially affecting the election of any candidate'.thekdi's contention is that the impugned passage directly falls within the mischief of the proviso (a) (ii) of sub-section (2) and, in the alternative, that, in any case, it falls with in the mischief of the main part of sub-section (2), secondly he contends that, in any case the impugned passage is bit by sub-section ..... are held an appeal are made by candidate of opposing political parties, the atmosphere is usually surcharged with partisan feelings and emotions and the use of hyperboles or exaggerated language, or the adoption of metaphors, and the extravagance of expression in attacking one another, are all part of the game; and so when the question about the effect of speeches delivered or pamphlets distributed at election meetings is argued in the cold ..... may be an agent, it is necessary that the agency must arise out of a contract between the principal and the agent and that the same must be supported by consideration. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR753
..... by creating an atmosphere or situation in which the choice of candidates will be made not on the merits of the candidates or their parties or their programmes and instead selecting them on extraneous considerations-such that a selection would affect spiritually adversely them or their kith and kin or persons in whom they are interested or would create a feeling in them that they would personally stand to gain or lose in matters which do not relate to policies or programmes on which governments ..... aforesaid appeal emanating as it did from a religious leader, a vaishnav voter is most likely to form the opinion that he would be committing a sin if he votes for the congress under the aforesaid circumstances and it would not be a farfetched inference to say that he would carry the impression that he would be incurring divine displeasure or would be the object of one if he were to vote for the party ..... the fact that there is no evidence whatsoever on record that lalsing was at bayad either on the 18th or the 19th when the pamphlets were received for distribution or when they were actually distributed, and having regard to certain other circumstances to be presently mentioned, it is not possible to say that the standard of proof which is prescribed for proof of a corrupt practice has been satisfied in ..... order that the person may be an agent, it is necessary that the agency must arise out of a contract between the principal and the agent and that the same must be supported by consideration. .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)GLR958; (1970)ILLJ417Guj
..... , though members of the raiding party and to that extent interested, have, according to the learned trial judge, given evidence in a manner which inspires confidence and that even after excluding the evidence of dahyabhai and confining ourselves to the evidence of these three principal witnesses, that evidence receives corroboration not only from the probabilities of the case arising out of the writing of ..... one sales tax officer had demanded a bribe from a businessman in order to assess his sales tax returns in such a way as would throw a lesser burden of sales tax on the ..... accused, the sales tax officer in that case was not really in charge of the case of the complainant not was he in a position to do any favour to him and it was contended ..... not attracted in respect of the proceedings before the court-martial but even on the assumption that it was attracted in so far as that section laid down the requirement of sanction for civil and criminal proceedings instituted against any person 'in respect of any act done or purporting to be done in the execution of his duty,' the requirement so laid down was not satisfied in that ..... construe the expression 'anything done or intended to be done under the provisions of this act or under the provisions of any other law for the time being in force conferring powers on the police' and the court said : 'an act is not 'under' a provision of law merely because the point of time at which it is done coincides with the point of time when some act is .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)0GLR156
..... to which provision is made in the impugned provisions are debts or claims due by the employer to the employees which have not been claimed by the employees for a period of three years and if the legislature enacts a legislation for the purpose of preventing unjust enrichment of the employer which would certainly result from non-interference by the state at least in those cases where the employees ..... court which took the view that 'the purpose of a legislation with respect to abandoned property being in the first instance to safeguard the property for the benefit of the true owner and the state taking it over only in the absence of such claims, the law which vests the property absolutely in the state without regard to the claims of the true owners cannot ..... that a corporation, unlike an individual, can be residing in two places at one and the same time, a possibility not within the contemplation of the authors of the rule, and it became necessary to consider which of the two residences of the insurance company, london or new york, was to be taken as determining the locality of ..... the board by a public notice to call upon interested employees to submit to the board their claims ..... commonly come to be known as nexus theory has been applied in support of tax legislation in several cases in australia as well as in england and an admirable statement of it is to be found in the following passage from ..... and principally ..... petitioner, formulated the following six principal grounds of attack against s. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj133; (1965)GLR796
..... hindu widow was left with government promissory notes or other securities to the extent of a few hundred rupees and nothing more, it cannot be said that she had no authority or power to collect the principal amount and that she was, in law, bound only to collect the interest and thereby starve herself. ..... to the contrary was that the power of a hindu widow to alienate her husband's estate for her own antecedent debt was analogous to the power of a hindu father to alienate the coparcenary interests of his sons and emanated from the fact that there was a pious duty on every hindu to discharge his own debt. ..... of the estate in spite of the fact that she died before the coming into operation of that act as, in the view of the learned judge, the act was retrospective in operation and the section was enacted for the benefit of all hindu widows who were in possession of their husbands' estate even prior to the coming into operation of the act. ..... he concedes that, having regard to the admitted fact that, on the date on which diwali died, the act had not come into operation and that the act came into operation subsequently on 17th june 1956, when, even if the alienation was not binding, the ground-floor of which diwali was formerly in possession would be in possession of ..... finding that thisamount was utilised for the payment of thoseprevious debts and that those previous debtshad been incurred 'for daily necessities, suchas food, clothing, medicines, repairs and forpayment of municipal taxes'. .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)GLR539; (1965)IILLJ243Guj
..... the said writing inter alia provided that the sureties agreed that they were liable jointly and severally to pay in time and properly the aforesaid amount of loan together with interest thereupon and all costs to the bank subject to all the conditions accepted by the debtor, the said natwarlal mohanlal, and to the rules of the society regarding the loan. ..... it is clear from the other provisions of the bombay co-operative societies act that the policy of the legislature was that disputes between a co-operative society and its members or between members and members touching the constitution or the business of the society should be decided not by the usual recourse to courts but through arbitration by the registrar or his nominee. ..... if the interpretation suggested by sri nanavati were to be accepted, the result would be somewhat astounding, for even if there is a dispute as to a debt or other demand between a member and a society, even then there would be recovery of the amount claimed under such demand or claim before the determination of the question whether there was any debt outstanding at the date of the requisition. ..... 7 of that act provides that deductions from the wages of an employed person shall be made only in accordance with the provisions of the act, and may be of the following kinds only, namely :- * * * (j) deductions for payment to co-operative societies approved by the state government or to a scheme or insurance maintained by the indian post office.' 17. .....
Tag this Judgment!