Court : Gujarat
Reported in : AIR1961Guj93; (1961)2GLR1
..... the manufacture of the said medicines,drugs, pharmaceuticals, anti-bio tics, etc. x x xx x i say that the 'sarabhai chemicals' manufactures among other goods, medicines, drugs, pharmaceuticals, anti-biotics in collaboration with or otherwise of the well-known foreign manufacturers of drugs, medicines, pharmaceuticals, anti-biotics, etc. ..... by a notification issued under the provisions of the orissa development of industries, irrigation, agriculture, capital construction and resettlement of displaced persona (land acquisition) act, 1948, for the project of 'establishment of a paper mill' by a company, it was held that acquisition of the land for a private ..... have already received the approval of the government of india for the manufacture of the aforesaid products as required under the industries (development and regulation) act 1951. our expansion programme also includes manufacturing citric acid, for which we are awaiting permission from government of india. for a proper and efficient .....
Tag this Judgment!Court : Gujarat
Reported in : (1970)11GLR558
..... to respect the decision of the supreme court in all its aspects. it did not try to validate the tax declared to be illegal. instead it enacted the amending act (act viii of 1968) whereby they amended rule 7 and omitted the offending sub-rules. they also did not try to include any rule or section empowering the corporation to ..... lands and buildings the assessment whereof was or would be affected by a decree or order of a court for past years. this was done by the gujarat amending act (gujarat act no. viii of 1968) which has come into force on the 31st march 1968. it was known by this time that for the concerned years property tax in ..... : [1961]2scr295 (m. pentiah v. veeramallappa) : [1968]68itr503(sc) (sevantilal v. i.t. commissioner, bombay). from this it is obvious that because the legislature wanted to amend the act so as to enable the ahmedabad municipal corporation to assess or reassess the property tax on properties affected by the supreme court decision and to amend the provisions of the .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)1GLR960
..... supreme court in modi co. v. union of india, air 1969 sc 9. ramaswami j. has summarised the scheme of the act in paragraph 6 of the judgment as follows:-'according to the scheme of the act, therefore contracts of sale of goods are divided into two categories, 'ready delivery contracts' and 'forward contracts'. forward contracts are classified into those which are 'specific delivery ..... declare, by notification, that the provisions of section 15 of the act would apply to such goods or class of goods and in such area as may be specified in the notification, and thereupon. subject to the provisions contained in section 18, every forward contract for the sale or purchase of any goods specified in the notification which is entered into in the area specified .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR636
..... tax was not paid by the state at the time of import of the goods or articles, the same could be collected only by the procedure of seizure and sale of the goods as provided in the bombay municipal boroughs act, 1925 and the gujarat municipalities act, 1963 which were applicable to the respective parts of the period with which we ..... octroi duty and the only liability of the importer prescribed under the bombay municipal boroughs act, 1925 was a criminal liability and the only remedy which the municipalities have under the said act is the summary remedy of seizure and sale of the goods at the time when they are sought to be introduced within the municipal limits by ..... actually seizing the goods. on this point as there is a diversion of opinion between the two decisions .....
Tag this Judgment!Court : Gujarat
Reported in : (1978)19GLR65
..... octroi limits to the by-laws. therefore, according to the scheme of the act, once the corporation decides to levy the octroi duty, that duty would be levied on the entry of goods into the limits of the city for consumption, use or sale therein. it is, therefore, obvious that when the baroda municipal corporation levied ..... inter alia provides that a municipality may impose octroi on animals or goods or on both brought within the octroi limits for consumption use or sale therein. in exercise of the said power, the appellant-municipality imposed octroi duty on certain goods. section 48 of the said act empowered the municipality to frame by-laws for various purposes including ..... of the following taxes, and clause (iv) refers to 'an octroi on animals or goods or both, brought within the octroi limits for consumption, use or sale therein'. the expression 'octroi limits' has not been defined in the act but section 61(1) (n), which entitles the municipality to make by-laws in terms provides for .....
Tag this Judgment!Court : Gujarat
Reported in : [1988]174ITR77(Guj)
..... thereof. it is only when the three ingredients are pleaded in the plaint that a cause of action is constituted under section 70 of the act.where the plaintiff merely alleged that the goods were not supplied gratuitously, since the other two essential features to constitute a cause of action are lacking, the court commits an error in allowing ..... refund of duty would amount to unjust enrichment to the defendant, the suit cannot be decreed. that decision has also considered the constitution bench decision of the supreme court in sales tax officer v. kanhaiya lal, : [1959]1scr1350 . in that view of the matter, it would not be open to the plaintiff to contend before us that kanhaiya ..... words as otherwise than by way of taxes after the word paid'.it was further observed (headnote) :'merely because the state has not retained the monies paid as sales tax by the assessee but has spent them away in the ordinary course of the business of the state will not make any difference to the position and under .....
Tag this Judgment!Court : Gujarat
Reported in : 1988(35)ELT88(Guj); (1988)1GLR388
..... thereof. it is only when the three ingredients are pleaded in the plaint that a cause of action is constituted under section 70 of the act. where the plaintiff merely alleged that the goods were not supplied gratuitously, since the other two essential features to constitute a cause of action are lacking, the court commits an error in allowing ..... refund of duty would amount to unjust enrichment to the defendant, the suit cannot be decreed. that decision has also considered the constitution bench decision of the supreme court in sales tax officer v. kanhaiya lal, : [1959]1scr1350 . in that view of the matter, it would not be open to the plaintiff to contend before us that kanhaiya ..... otherwise than by way of taxes' after the word paid'. 42. it was further observed (headnote) : 'merely because the state has not retained the monies paid as sales tax by the assessee but has spent them away in the ordinary course of the business of the state will not make any difference to the position and under the .....
Tag this Judgment!Court : Gujarat
Reported in : 2008(120)ECC231; 2008(156)LC231(Gujarat); 2008(232)ELT600(Guj)
..... .5.6 after the disposal of the aforesaid special civil application by this court, the respondent submitted letter dated 04.04.2006 requesting to release the seized goods by treating high sea sale agreement as cancelled and permit them to substitute the bills of entry in place of m/s. magpie by adjusting the duty paid by m/s. magpie ..... also placed upon para 26(iv) of the import and export policy issued for the year 1985-86. it was accordingly submitted that the said goods are liable to be confiscated for the acts and defaults of the second respondent. it was also submitted that by virtue of the noncompliance with the condition (relating to export of garments manufactured ..... of entry having been assessed to payment of customs duty, customs duty having been paid and out of charge order having been issued under section 47 of the customs act, 1962?c. whether in the facts and circumstances of the case, the tribunal is justified in permitting filing of fresh bill of entry after an out of charge .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj283; (1962)3GLR654
..... words in a statute, or to add words to it, and it has been said that they will only do so where there is a repugnancy to good sense'.it is a well settled canon of construction that even though a court is satisfied that the legislature did not contemplate the particular consequences of an enactment, ..... the omission of that power in the respective parts of schedule iii dealing with sub-divisional magistrates and taluka magistrates show that when amendments were carried out by bombay act 23 of 1951, the draftsman forgot to delete the words 'sub-divisional magistrate' from amongst the officers mentioned in section 337 (1) and, therefore, we should ..... procedure, and in particular, section 337. they are :(1) whether, the, sub-divisional magistrate, who tendered pardon in these cases, is, after the passing of the bombay act 23 of 1951, competent to tender pardon? (2) assuming that he is, whether the failure to examine, in the course of the committalproceedings, the person who was tendered .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj40; (1965)6GLR177
..... the statutory duty imposed upon a mortgagee who takes possession of the mortgagors property as laid down in section 76(g) of the transfer of property act, 1882 (hereinafter called 'the act') section 76 enumerates in all about nine duties which a mortgagee who takes possession of the mortgaged properly must discharge in regard to such a property ..... in the following words: ''their lordships arc unable to accede to this contention. as. regards accounts, it is enacted by section 76. clause (g), t. p. act, that a mortgagee in possession 'must keep clear, full and accurate accounts of all sums received and spent by hint as mortgagee ' 'no such accounts were kept by ..... cases, reading all the evidence which the mortgagee may have led, if the court is not in a position to reach any reasonable conclusion, then it may act odium spoliators omnla praesumuntur: the court may draw all presumptions against the mortgagee and, as was done in the aforesaid privy council case, may even visit the mortgagee .....
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