Court : Gujarat
Reported in : AIR2008Guj73; 2008GLH(1)247
..... are other such instances denoting difference in the name as mentioned in caste certificate and the names as recorded in voters list, but only the petitioner has been singled out while permitting other candidates, who are similarly situated, to contest the election without rejecting their nomination on the same ground. ..... , but does not find mention in the impugned order, is that the petitioner has contested as a scheduled tribe candidate on the basis of her surname 'rathva' in 2003 and cannot now be permitted to rely upon the benefit of 'bariya' surname for contesting the seat reserved for obc candidates. ..... the present exercise is directly attributable to the provisions of rule 15(2)(a) of the elections rules which permits the returning officer to reject a nomination paper on the date fixed for scrutiny of nomination form if the candidate is either not qualified or disqualified for being chosen to fill the seat ..... or on the immediately next day the returning officer may make an order after permitting the candidate concerned to deal with the objections raised by the returning officer.10. ..... and also permit any clerical or technical error to be corrected in order to bring the details in the nomination form in conformity with the corresponding entries in the list ..... champaneri learned advocate appearing on behalf of said applicant was permitted to intervene and address the court as according to the learned advocate interest of the applicant was directly involved in relation to the outcome of .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR71
..... question of crossing the efficiency bar is concerned, the concerned competent authority has not yet passed any order one way or the other and the appellant can have a cause of action only when he is not permitted to cross the efficiency bar by orders of the competent authority....it is, therefore, clear that the question as to whether the petitioner should be allowed to cross the efficiency bar or not with effect from 1-1-1978 was kept ..... the respondent is directed to consider the question of release of efficiency bar to the petitioner with effect from 1-1-1978 afresh and in the light of the observations made in this judgment, ignoring the adverse entries, which were mentioned in the show cause notice dated 12-11-1981, on the basis of which the petitioner was denied the benefit of further increments beyond the efficiency bar. ..... on 12-11-1981, the petitioner was given a show cause notice to show cause as to why having regard to the adverse entries in his confidential reports, namely, communicated on 20-10-1975, 6-9-1976, 20-3-1978, and 19-4-1979, for the relevant period mentioned therein his increments should not be stopped and he should not be allowed to cross efficiency bar with ..... is, therefore, clear that the petitioner was not allowed to cross the efficiency bar on the basis of the four adverse entries mentioned in the show cause notice dated 12-11-1981. ..... the provisions relating to communication of adverse entries, although directory in nature, is required to be complied with .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj226; 1963CriLJ265; (1963)0GLR1073
..... , either at the place at which the said foreigner enters india or at the place at which he presents a registration report in accordance with rule 6 of the registration of foreigners rules, 1939 a permit indicating the period during which he is authorised to remain in india and shall, unless the period indicated in the permit is extended by the central government, depart from india before the expiry of the said period; and at the time of foreigner's departure from india, the ..... assuming that an officer had issued a pass-port, he can refresh his memory by looking at the register kept by him in his office in this case, the entry in the register kept by the police at bombay is neither secondary evidence of the pass-port nor evidence of the officer who issued a pass-port. ..... officer who issued the passport may also depose that he had issued a passport and in order to refresh his memory, he can look at any entries or registers kept by him and satisfying the requirements of section 159 of the evidence act. ..... the original pass-port has been produced and every one of these entries in the pass-port would be a public document under section 74 of the evidence act as constituting an act or the record of the acts of public ..... is, however, contended by the learned counsel for the respondent that these entries in the pass-port have not been proved. ..... if the registeris a public document, then only a certified copy of the entry would be admissible under section 65(6) or (f) of the evidence act.13. .....
Tag this Judgment!Court : Gujarat
Reported in : 2002(82)ECC497; 2003(154)ELT37(Guj); (2002)2GLR1337
..... act and rules thereunder, the provisional assessment may be made at the concessional rate of duty and the goods may be permitted to be moved on execution of bond for establishing end-use of the oil for industrial use as claimed and the bond shall cover the differential duty liability between ..... on 28-3-2001 the petitioners imported consignments of crude palm oil (non-edible grade) and crude palmolein and filed bills of entry for home consumption wherein the said goods were classified under chapter 15 of the first schedule to the customs tariff act, 1975 (hereinafter referred to as the 'tariff act') ..... of an item which might fall within two entries, the option was with the assessee to claim benefit of an entry which would leave the assessee with a lighter ..... report of technical expert, nor can he insist that inspite of such report the importer must establish that end-use of the product shall not be other than one as regards entry in which the goods admittedly fall at the time of import.20. ..... table which prescribes conditions in respect of such entries wherein specific mention was made where end-use ..... exception carved out from that entry as regards crude palm oil ..... the petitioners be assessed in relation to the goods covered by bill of entry dated 28-3-2000 (exh. ..... was relied upon in support of this proposition and lastly, it was submitted that the revenue's reference and reliance upon the earlier circular and notification both of 1997, was misplaced inasmuch as the entries were different.8. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)
..... in other words, in any of the years subsequent to such year an assessee would be permitted to pass necessary entries by debiting profit and loss account and crediting the reserve account and what is more material is such entries are relatable to the profits and gains of the previous year which would be a subsequent year. ..... similarly, the explanation to sub-section (4) also gives an indication that an assessing officer may permit an assessee to credit further amounts to the investment allowance reserve account out of the profits and gains of the previous year in which the assessing officer serves the assessee with the notice to do so.85. ..... referring to the provision of section 43a of the act, it was submitted that it does not permit reopening of accounts nor does it provide for any relating back, which would be necessary if the contentions of the assessee were to be accepted. ..... that the said deduction is not to be allowed beyond one year and sub-section (3) of section 32a of the act merely permits carry forward of unabsorbed investment allowance which stands quantified. ..... it is well-established that a fiction has to be permitted to operate to its logical end and one cannot permit the mind to be boggled at any intermediate stage. ..... that investment allowance is permitted to be deducted on fulfilment of various conditions prescribed in the section. ..... it cannot be permitted to pick up sub-sections (3) and (4) of section 32a of the act to defeat the operation of section 43a of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : 2003(85)ECC124; 2002LC39(Gujarat)
..... the appellate orders dated 2nd january, 2002 and 25th february, 2002 within one month from the date of receipt of writ of this order or certified copy of this order whichever is earlier, and shall permit the petitioners to clear the goods in question within one week from the date of payment of the customs duty by the petitioners.12. ..... 2002 and 25th february 2002, the petitioners' prayer for detention certificate is not required to be considered at this stage and even clearance of goods on the basis of the orders of the appellate authority can be permitted only subject to certain conditions so as to safeguard the interest of the revenue in case the revenue were to succeed in appeals before the cegat.11. ..... ' grievance in the present petition is that inspite of the aforesaid orders in favour of the petitioners, the respondents are not permitting the petitioners to clear the goods on payment of duty on the basis of the transaction value. ..... the appellant before the cegat has not filed any regular stay application and therefore also the respondents cannot be permitted to hold back the benefits of the appellate orders in favour of the petitioners.8. ..... are directed to permit the petitioners to clear the goods imported by them under the bills of entry no. ..... also similarly imported another consignment of similar goods vide bill of entry dated 6th january 2000. ..... the petitioners filed, bill of entry on 1st february, 2000 through their customs house agent for clearance of imported goods for .....
Tag this Judgment!Court : Gujarat
Reported in : 1953CriLJ665
..... the learned advocate for the applicants has next argued that when the applicants were granted the permits, the rules under the ordinance nominating the authority for issuing permits and prohibiting over-stay were not framed and therefore their over-stay in india could not be considered an offence. ..... it also authorises the central government to make in its prescribing the authorities by whom permit may be issue the conditions to be satisfied by the application for such permits and the forms and classes of such permits and relating to other matters ancillary or incidental to the carrying out of the purposes or the ordinance. ..... this interpretation is obviously incorrect and not according to the apparent grammatical sense of the entry, i cannot read this entry as if there were a comma after the words 'movements in india. ..... rule 12 of which reads as under:no person holding a temporary permit shall stay in india after the date of the expiry of such permit.it is for the breach of this rule that the applicants were prosecuted under section 4 of the ordinance. ..... both the applicants had migrated to pakistan and had obtained temporary permits to visit india from the high commissioner for india at karachi. ..... ' the learned advocate for the applicants contends that the entry does not apply to persons who are not british subjects domiciled in india nor to subjects of any acceding state. ..... it applies to the applicants, who admittedly have sought entry into india by permits.7. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)108CTR(Guj)22; [1993]203ITR304(Guj)
..... in the facts and circumstances which obtained before us it is found that at no stage the ito had doubted the entries in the books of accounts as sham or bogus and/or not bona fide ones as well as the subsequent hedging ..... the court also found that there was no evidence in support of transaction excepting an entry entered into the books of accounts of the assessee to show that the land was converted ..... evidence, the court found that the entry in the books of accounts was not a genuine entry and that the entries in the books of accounts were ..... in that view of the matter, independently, we have also examined the entries in various transactions and we do not find that the entire transaction was a device ..... the it act, 1961, we can permit the revenue to raise such a question ..... was written by the assessee to the ito in connection with the particulars called for by the ito from the assessee and in such letter full details including the details about the entry in the books of accounts were given by the assessee. ..... ready share and all subsequent hedging transactions by either payment or receipt of difference in price was nothing but colourable device with a view to avoid payment of tax and that this court should not permit such colourable device. ..... , of the opinion that when the assessee had, as permitted by law under proviso (b) of s. ..... we, therefore, do not permit the revenue to raise ..... section 43(5) proviso (b) permits hedging in respect of stock-in-trade to guard against the ..... permits such ..... not permit mr. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj128; 1964CriLJ24; (1964)0GLR273
..... that, according to the petitioner, since at least april 1949, he was making attempts for the purpose of returning to india and that every time he went back from india, it was due to the fact that the permits which were issued to him for return were only for short periods and that, therefore, he was obliged to go back. ..... his main contention appears to be that his subsequent departures after april 1949 were compelled by the fact that his permits for stay were short-termed, though his intention in coming to india, at all material times, was to stay in it permanently. ..... petitioner came back to india in 1951 on a temporary permit and again went back to karachi, on the expiration of two months from the date of his entry into india. ..... ; that a certificate, dated 26th of april 1949, already referred to, was obtained from the district and sessions judge, rajpipla, on that date; and that he made another application on or about 19th of january 1950 for a similar permit for permanent return from the high. ..... he came to india in april, 1949, on a permit which was valid for one month and went back to karachi in may, 1949, on the expiration of the period of his permit. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj29
..... from april 1, 1961 to september 30, 1961 eventhough themills in fact exercised the optin at a later stage and that since clause (1) of rule -96-v provides that the collector has to charge the compounded dutyfor the period permitted thereuner it was implicit in that clause that if the colleactor has levied the standard dutyhe would have to refund or adjust that dutyagaist the compounded dutywhichaone a manufacturer is liable payeven though he were to exercise ..... calendar months though the claues gave discretion to the collector to given such permission felt that he did not wish to avail himself of the produce of compounded levy, he could recede the standard duty payable under entry 18a but such a manufacturer would have to give one week's notice in writing to the proper officer of his intention not to avail to the new procedure and if he were to fail to give himself such a notice ..... . he argued that under the order dated may 10, 1961 it was competent for the mills to operate the system of compounded levy at any time during the permitted period and that therefore even though they opted for the new procedure as from august 1, 1961 the exercise of that option must be held to be retrospective as ..... (1) of rule 96 v such a manufacturer has to make an application for permission to apply the new procedure and on such application being grand, he would have the right to pay the compounded levy during the period so permitted insead of the standard rate of duty prescribed by the new entry 18a. .....
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