Court : Gujarat
Reported in : (1983)34CTR(Guj)230; (1983)1GLR623; [1983]142ITR211(Guj)
..... article 31 (as amended by the twenty-fifth amendment with effect from april 20, 1972) provided for compulsory acquisition of property before its repeal with effect from june 20, 1979, by the 44th amendment act, 1978. ..... 31 any the forty-fourth amendment act, 1978, the right to acquire, hold and dispose of property was a fundamental right conferred on every citizen of this country. ..... taxation laws (amendment) act, 1972, were : (i) to counter evasion of tax through understatement of the value of immovable property in sale deeds and also to check the circulation of black money by empowering the central government to acquire immovable properties, including agricultural lands, at prices which correspond to those recorded in the sale deeds, and (ii) to improve the present arrangement for valuation for the purposes of income-tax, wealth-tax and gift-tax laws of buildings and lands and other assess, by augmenting ..... consideration which is less than the fair market value of the property; (iii) the fair market value of the property exceeds the apparent consideration therefor by more than fifteen per cent of such apparent consideration; and (iv) the consideration for the transfer of the property as agreed to between the parties has not been truly stated in the instrument of transfer with the object of either - (a) facilitating the reduction or evasion of the liability of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)1GLR410
..... the ordinance on which petitioners have relied was repealed by the amendment act and the 3rd amendment act of 1978 having been struck down by the supreme court, the petitioners cannot contend that the panchayat service is not a state service and, therefore, the vacancies cannot be filled in by the transfer of the members of the state ..... supreme court has further declared that the gujarat panchayat (3rd amendment) act, 1978 is unconstitutional and it offends articles 311 and 14 of the constitution and is arbitrary and unreasonable. ..... has been made clear at page 40 in paragraph 4-c which runs as under:(c) out of 125 posts of agricultural supervisors working under various schemes mentioned in annexure-a, 63 posts shall be abolished with effect from 1-5-1978 and 62 posts in the ten districts adjusted against the requirement of 306 extension officers shown in annexure-b to the g.r.18. ..... however, on december 10, 1973, the above rules were amended by a notification and it was provided that 15 per cent of the posts of agricultural extension ..... of the petitioners as mentioned in para 12 of the petition is that in pursuance of the aforesaid resolution the director of agriculture wrote a letter dated 24th may, 1978 to the district development officers of the various districts stating that the agricultural supervisors in the state cadre should be absorbed against the posts of agricultural extension officers and that the agricultural assistants should be absorbed in the cadre of gram sevaks. .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR634
..... (1)(a) the gujarat panchayats (third amendment) act, 1978 and (b) the gujarat panchayats (amendment) ordinance, 1984 are hereby repealed. ..... in order to appreciate this question it is expedient to set out the amendment of 1978 which is promulgated as gujarat panchayats (3rd amendment) act, 1978 wherein under section 102 it has been amended. ..... order of the state government, appoint such servants as may be necessary for the proper exercise of its powers, discharge of its duties and performance of its functions under this act, and the rules for regulating recruitment and conditions of service of such servants shall be such as the panchayat may subject to like order by its resolution determine.now by virtue of this amendment in section 102 the panchayat so far as the local cadres were concerned, become empowered to appoint secretary ..... (2) notwithstanding the repeal of the gujarat panchayats (amendment) ordinance, 1984, anything done or any action taken under the principal act as amended by the said ordinance, shall be deemed to have been done or taken under the principal act as amended by this act.10. ..... ramanlal keshavlal soni (supra) and submitted that the entire amendment of 1978 to the panchayats act, 1961 was found to be repugnant, and therefore, the same was quashed. ..... ramanlal keshavlal soni (supra) the state government issued ordinance on 6-6-1984 where under the effect of earlier 1978 amendment was taken away and section 102 of panchayat act was amended. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1999Guj346; (1999)3GLR2361
..... of the amendment act of 1972 which came into force from may 2nd, 1974, section 3(1)(d) of the ceiling act as it stood on 1968 was repealed and no exemption was any more available to a public trust which held lands for educational purposes, and therefore, even if it was assumed that the lands belonging to the petitioner-trust, it was no more entitled to exemption under the ceiling act. ..... (1976) 4 scc 3 : (air 1977 sc 121) in which, in context of levy of estate duty, the hon'ble supreme court, while considering the question referred to under section 64(1) of the estate duty act, 1953 to the effect as to whether the tribunal was correct in law in having included the value of the forest lands in the total value of the estate for the purposes of estate duty, it was held that ..... private forest, the petitioner was in no way better off in view of the fact that all private forests have vested free from all encumbrances and are deemed to be the property of the state government under section 3 of the gujarat private forests (acquisition) act, 1972 and only land comprised in any private forest held under personal cultivation on the appointed day as is not in excess of the ceiling area within ..... 1975 by the petitioner, which came ultimately to be dismissed by this court on 10-8-1978, as recorded in paragraph 3 of the order of the alt dated 21-12-1983 at annexure ..... order dated 10th august, 1978, in special c.a. ..... rejected by this high court on 108-1978. ..... court, which was decided on 10th august, 1978. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR2840
..... 1951 when clause-6 was amended by the constitution (1st amendment) act, 1951, the amending act ceased to be inconsistent with the fundamental right guaranteed by article-19(1)(f) read with amended clause-6 of that article, because that article, as it now stands, permits the creation by law of state monopoly in respect, 'inter alia', of motor transport business and it became operative again even as against citizens.the court pointed out that the effect of constitution (1st amendment) act, was to remove the shadow and to make the ..... gujarat town planning and urban development act was enacted and when it came in force from 1st february, 1978, article-19(1)(f) was in operation and the amendment is not retrospective, but it is prospective and therefore, the learned advocate for the petitioners contended that the petitioners are entitled to challenge the constitutional validity of section-18(j) of the bombay town planning act and the town planning scheme regulation framed thereunder and also section-12(m) of the gujarat town planning and urban development act and regulation no. 12(ii)( ..... ' with effect from 1st february, 1978, the development act came into force and the bombay town planning act, 1955, was repealed. ..... it is required to be noted that the learned advocate for the petitioners has taken us through the repealed act and the provisions of the constitution which are not in force and which were not in force even at the relevant time. .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1488
..... government in education department dated december 28, 1978 clearly recites that the draft rules to amend the bombay primary education rules, 1949 were published as required by sub-section (3) of section 63 of the act in the government gazette, part i-a at pages 159 to 172 on 16th march, 1978 under the government notification of education department of 28th february 1978 inviting objections and suggestions from all persons likely to be affected thereby till 31st may, 1978, and that objections and suggestions received from the public ..... 110 in paragraph 78 dealing with 'repealing and amendatory acts' as under:amendatory statutes are sometimes nearly anonymous with curative acts so far as effect is concerned, since they are sometimes enacted to serve the same purpose. ..... the legal position is well settled in this respect that when an existing statute or regulation is repealed and the same is replaced by a fresh statute or regulation unless the new statute or regulation specifically or by necessary implications affects the rights created under the old law, these rights must be held to continue in force even after ..... the meaning of words 'shall be substituted' is not capable of much debate and the process of substitution comprises of a repeal and a fresh enactment and the two are part and parcel of single individual process (see : state of maharashtra v. c.p.m. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj9
..... 21 by adding the twelfth clause by virtue of the criminal law (amendment) act, 1958, and the anti corruption laws (amendment) act, 1964, there is no reason why the extended meaning to the provision of s. ..... in para 16, it has been observed as under:'on a consideration of these authorities, therefore, it seems that the following proposition emerges:where a subsequent act incorporates provisions of a previous act then the borrowed provisions become an integral and independent part of the subsequent act and are totally unaffected by any repeal or amendment in the previous act. ..... 12 of the act after the enactment of customs act, 1962, the previous notification under the sea customs act 1878 stood superseded and no question survived with regard to the validity of the notification issued in 1963 and amended in 1965. ..... it was held that the two acts were supplemental to each other and therefore the amendment act was applicable to amend the definition of 'public servant' incorporated in the prevention of corruption act. ..... the supreme court, in that case held that there was no incorporation of the sea customs act, 1978 in s. ..... assistant collector of central excise, allahabad : 1978(2)elt393(sc) , three contentions were raised the first was that s. ..... gopikabal air 1978, sc 793, the expression personal law referred to in s. .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... : the learned advocates for the petitioners submitted that even assuming that section 15b is within the legislative competence of the state legislature, in the absence of similar provision like section 4(2) of the gujarat sales tax (amendment) act, 1990 validating the assessments made and levies effect under the repealed earlier provision of section 15b which is replaced by the present provision of section 15b, the old assessments and levies would not survive. ..... limited fiction introduced by section 4(2) of the amending act states that though the ordinance is repealed, any act done under the act as amended by the ordinance shall be deemed to have been done under the principal act as amended by the amendment act. ..... official liquidator : [1978]2scr499 for submitting that once retrospective enactment is made, old provision is to be treated to be non est and the new provision is deemed to be there from the very beginning and the assessment made and action taken have to be treated to be referring to new ..... ranganatha reddy : [1978]1scr641 , another constitution bench of the supreme court was concerned with the question whether karnataka contract carriages (acquisition) act was invalid inasmuch as it trespassed on item ..... union of india : 1978(2)elt355(sc) , tata engineering & locomotive ..... union of india : 1978(2)elt355(sc) , tata engineering & locomotive ..... union of india : 1978(2)elt355(sc) wherein hegde, ..... liquidator air 1978 sc 476. ..... ranganathan reddy : [1978]1scr641 . 37 ..... : [1978]1scr338 .....
Tag this Judgment!Court : Gujarat
Reported in : 1987CriLJ1732; (1987)2GLR903
..... in all such cases, the law made by parliament shall prevail over the state law under article 254(1).applying these principles, the supreme court in that case held that prevention of food adulteration (amendment) act, 1976 being the law made by the parliament with respect to the same matter, prevention of adulteration of food, drugs and cosmetics (west bengal amendment) act, 1973 stood impliedly repealed.6. in m. ..... thereafter, in 1978, the parliament amended section 167 of the code by enacting code of criminal procedure (amendment) act, 1978, being indian parliament act no. ..... in 1978, the parliament passed code of criminal procedure (amendment) act, 1978, being indian parliament act no. ..... another question which has been raised before us is 'whether section 167, criminal p.c, as amended by criminal procedure (gujarat amendment) act, 1976 continues to apply in the state of gujarat or now section 167 as amended by code of criminal procedure (amendment) act, 1978, being indian parliament act no. ..... 45 of 1978 amended section 167 by substituting proviso (a) to sub-section (2) and numbering explanation to para (a) as explanation ii and inserting explanation i before explanation ii so numbered and also by adding sub-section (2-a) after sub-section (2) of that section. ..... 45 of 1978 must be held to have been impliedly repealed. ..... 45 of 1978'), inter alia amending section 167. ..... 45 of 1978 applies from the date the said act came into force.7. ..... 45 of 1978 (hereafter referred to as 'the central act no. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR654
..... has been made under section 32 or the instrument in respect of which the proper duty has been determined by him under sub-section (3) or an instrument executed before the date of the commencement of the bombay stamp (gujarat amendment) act, 1982 call for and examine the instrument for the purpose of satisfying himself as to the correctness of the consideration or of the market value of the property which is the subject-matter of such instrument ..... to have been the position under section 107(2) of the government of india act with reference to the subjects mentioned in the concurrent list.now, by the proviso to article 254(2) the constitution has enlarged the powers of parliament, and under that proviso, parliament can do what the central legislature could not under section 107(2) of the government of india act, and enact a law adding to, amending, varying or repealing a law of the state, when it relates to a matter mentioned in the concurrent ..... (a) sections 32a, 32b and article 20(a) and (b) are enacted in pursuance of the suggestions made by various committees including the gujarat taxation inquiry commission constituted by the state government in 1978 to review the state taxes. ..... it is further stated thereafter the gujarat taxation inquiry commission was constituted by the state government in the 1978 to review all state taxes under the chairmanship of dr. r.j. .....
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