Court : Gujarat
Reported in : (1979)1GLR71
..... if he was an indian citizen and that he happened to be in pakistan, the appropriate course for him was to apply for entry permit from the indian high commission at karachi. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)2GLR964
..... pointed contention was that once the marine sanctuary or marine national park had been established by appropriate notifications under appropriate provisions of the wild life (protection) act, the corridors of such areas could not be permitted to be utilised except for the purposes mentioned in section 29 itself and there is no question of grant of such permission or authorisation under section 29 and such areas whether falling under sanctuary or in the ..... sanctuary and only limited class of persons as mentioned in section 27 may have access to the sanctuary and the provisions with regard to restriction on entry of the limited category of the persons as mentioned therein, also show that the restricted entry has been permitted only for such persons and for such purposes which are absolutely necessary and for the purposes which are in the interest of the wild life ..... of the act and it was pointed out that under section 27, there is a restriction on entry against persons other than those who have been specified therein and section 28 which provides for grant of permits also specifies the purposes for which the permit can be granted, and therefore, what has been submitted is that the permit which is to be granted even under section 29 of the act cannot exceed the scope ..... or study of wild life, photography, scientific research, tourism, and transaction of lawful business with any person residing in the sanctuary and such permit for entry has to be issued subject to such conditions only .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]80ITR1(Guj)
..... present proceedings was not in terms before the andhra pradesh high court but the question was as to whether, after the closing of the accounts for the relevant previous year, the necessary entry can be permitted to be made in the accounts of that very year, which was the subject-matter of assessment for the purpose of showing that the necessary reserve was credited as contemplated by clause (b) ..... held that under the proviso to section 10(2)(vib) of the indian income-tax act, 1992 an assessee shall be permitted allowance in respect of development rebate only if he makes the debit and credit entries as mentioned therein, but as no time limit is places for makings such entries in the account books, they made at any time till the assessment proceedings are completed and it is not correct ..... would relate back to profit and loss account for the year 1959; but, as pointed out by the supreme court, the necessary debit entry in the profit and loss account of 1959 is made up and at the time of making up of such profit and loss account for the year 1959. 19. ..... while computing the profits and gains of business income or vocation under section 10, sub-section (1), certain allowances were permitted to be made and under clause (vib) of section 10 (2), in respect of machinery or plant being new, which had been installed after the 31st day of march, 1954, ..... certain circumstances, the income-tax officer may permit the assessee to make debit and credit entries in the profit and loss account of the .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]50STC24(Guj)
..... (sc); [1964] 6 scr 867 demarcates the constitutional watershed between merely laying hands upon collection by way of tax by traders although they are not exigible from traders (a provision for which the state is under-powered by entry 54 of list ii, even expanding it by the doctrine of implied powers) and the policing by penalising, including forfeiting illegal exaction, of the working of a taxing statute and inhibiting injury to the public.' 15. the ratio which has ..... we do not think that the ambit of ancillary or incidental power goes to the extent of permitting the legislature to provide that though the amount collected - may be wrongly - by way of tax is not exigible under the law as made under the relevant taxing entry, it shall still be paid over the government, as if it were a tax. ..... a provision cannot in our opinion be treated as coming within the incidental or ancillary power which the legislature has got under the relevant taxing entry to ensure that the tax is levied and collected and that its evasion becomes impossible. ..... we are therefore of opinion that the provision contained in section 11(2) cannot be made under entry 54 of list ii and cannot be justified even as an incidental or ancillary provision permitted under that entry.' 14. ..... the legislature cannot under entry 54 of list ii make a provision to the effect that even though a certain amount collected is not tax on the sale or purchase of goods as laid down by the law, it will still collected as if it was such a .....
Tag this Judgment!Court : Gujarat
Reported in : 2007CriLJ3651
..... this is not the case of permitting entry of goods being brought in within the said limits of 'pakka bitt' showing the correct value of the goods. ..... 6480 of 1999 amrishbhai manubhai brahmbhatt has been permitted to continue the present appellate proceedings as per scheme of section 394 of the code of criminal procedure. ..... after taking pink colour receipt, the complainant went out of octroi naka and at the entry door of the check-post he had given signal. ..... unfortunately, both the accused have died pending the final hearing of the present criminal appeal, but the heirs of the respective appellants accused have been permitted to continue with the present appeal. ..... 2, dilipbhai motibhai patel is also permitted to continue the present appellate proceedings vide order dated 14-7-2005 as per orders passed by this court in misc. ..... this indicates that the accused was compelled to touch form : f after the entry of mr. ..... if the say of the prosecution witness is accepted, then it can be said that the accused had not pocketed the amount tendered by the complainant prior to entry of pi mr. .....
Tag this Judgment!Court : Gujarat
Reported in : 1993LC680(Gujarat); 1993(63)ELT616(Guj)
..... for the petitioners is that, all the boarding formalities were completed on 19th and nothing further was required to be done, the preventive officer who was the proper officer to pass an order regarding entry inwards, should have passed the order on 19th itself and by not doing so, he committed a wrong an unjustifiably subjected the petitioners to the liability of paying customs duty at a higher rate ..... that in view of the unreasonable restriction put upon the power of the proper officer by the collector by issuing the public notice, the proper officer could not grant entry inwards on 19th march, 1990 and it was for that reason that the petitioner was required to pay under protest customs duty at a higher rate. 9 ..... on pilfered, lost or destroyed goods and held that, it is a quasi-judicial power. 8. we will now deal with the contention that, even if the function, which the customs officer has to perform while granting entry inwards is regarded as administrative, the collector had no power to give the direction contained in the public notice dated 20-2-1990 that during the 'special period' i.e ..... the importer of goods is permitted to clear them for home consumption on his presenting a bill of entry after the goods are ..... . the endorsement will permit inward entry of the vessel from the moment the vessel is ready to ..... of such an order, an entry in respect of the vessel is made in the register meant for such purpose, and the said vessel is thereafter permitted to discharge the cargo. .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]105ITR601(Guj)
..... we are unable to agree with the learned judges of the allahabad high court when they hold that the statute does not specify any period of time within which the relevant entries should be made regarding debiting the profit and loss account with the amount of the development rebate and crediting the said amount to a separate development rebate reserve account. 14 ..... when what is referred to as the general profit and loss account for samvat year 2023 was drawn up some time before the return was filed, entries were made and the amount of the development rebate reserve was proportionately debited to the accounts of the partners and was credited to the development rebate reserve ..... account is actually finally made up and the amount of the net profit is ascertained, at no subsequent time can the amount be debited to the profit and loss account by making further necessary entries, in this case that moment of time passed when the partners made up the profit and loss account and ascertained the figure amount of profit at rs. ..... and drew support for his conclusion from that decision for the proposition that necessary entries may be permitted by the income-tax officer to be made even after the return had been filed ..... so far as a partnership firm is concerned, once the share of the profit of each partner is ascertained and the havala entries are made crediting the account of each partner with the share of profit coming it him, the profit and loss account for that year is made up and it cannot be said .....
Tag this Judgment!Court : Gujarat
Reported in : [1965]16STC1005(Guj)
..... , 1935, which was at the relevant time in the following terms, namely, 'taxes on the sale of goods and on advertisements' and the provincial legislature was therefore entitled in the exercise of its legislative power under that entry to make a law taxing sales of goods and making all necessary incidental provisions in that behalf for levy and collection of sales tax, but that power did not extend to enable the provincial legislature to enact ..... he urged that in such a case, the amount collected by the dealer not being exigible as tax, a provision for its forfeiture and recovery would not fall directly within the subject-matter of entry 48 and equally, it would not fall within ancillary or incidental power of legislation under that entry since the legislature cannot under the guise of exercise of ancillary or incidental power do indirectly what it cannot do directly. ..... we do not think that the ambit of ancillary or incidental power goes to the extent of permitting the legislature to provide that though the amount collected - may be wrongly - by way of tax is not exigible under the law as made under the relevant taxing entry, it shall still be paid over to government, as if it were a tax. ..... it was contended on behalf of the appellant that this provision did not fall directly within the subject of legislation set out in entry 54 nor could it be justified even as an incidental or ancillary provision permitted under that entry. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR608; (1992)IILLJ841Guj
..... of circumstances, particularly, a circumstance that, on one hand certain statutes are being enacted for the purpose of regular recruitment of staff in government and semi-government agencies and; if, on the other hand, such back door irregular entry is permitted and legalised, it would open flood gates of irregularity, illegality and even corruption 6. mr. ..... while considering the cases of irregular appointments, court should not ignore the fact that initial entry was a back door entry and appointment was not in consonance with the rules and regulations. 6. ..... not all those who gain such back door entry in the employment are in need of the particular jobs. ..... if irregular appointment is regularised and a back door entry is approved by judicial decisions, not only those persons who were the beneficiaries of irregular appointment would get undue advantage over the appointments from regular market, but would frustrate and defeat object of enacting ..... 226 of the constitution of india, the court should always remember that his initial appointment was irregular and his entry was a back door entry. .....
Tag this Judgment!Court : Gujarat
Reported in : (1988)2GLR976
..... now if this is permitted, or if it is directed to be done in the case of the petitioner only, by exercising powers under article 226 of the constitution of india it would amount to permitting backdoor entry to the superior post of meter tester. ..... proviso to rule 4 inter alia permitted the government to relax the qualifications in case of an official who may be of outstanding merit (see: para 2 of the judgment of the supreme court). .....
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