Court : Gujarat
Decided on : Jun-27-2008
Reported in : (2008)3GLR2116
..... of the tentative eligibility as detailed verification of assets was to be carried out. on 30.11.2005 exemption certificate under section 49(2) of the gst act was issued by the sales tax commissioner in favour of the petitioners. thereafter, a team comprising of additional industries commissioner, joint industries commissioner, etc., visited ..... sector as a whole has been deleted out from the purview of the scheme. therefore, this amendment, which is subsequently carried out in the scheme, acts counter to the arguments advanced by the respondents that the object of the scheme was to promote cooperative sector having farmer members and certain agrarian reforms.10. ..... of karnataka v. balaji computers reported in : (2007)2scc743 . in the said case, the state of karnataka issued certain notification under the karnataka sales tax act, 1957 regarding certain tax exemption wherein 'computer and parts of computer peripherals' was the subject matter of controversy. hon'ble the apex court held that the .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-25-2008
Reported in : (2009)1GLR734
..... , rajasthan, member of special investigating party formed at udaipur, rajasthan to investigate against various offences registered against sohrabuddin alleging inter alia that said sohrabuddin was acting at the behest of i.s.i. to spread terror and disturb the unity and integrity of the country and also entered into conspiracy by possessing arms ..... can be considered at this stage while considering bail application and also can be considered to certain extent in light of section 10 of the evidence act and other provisions. it is submitted that submission on behalf of the applicant with respect to different versions in different statements; credibility of the witnesses ..... conspiracy.thus, the accused have, with an intent to kill sohrabuddin, abducted as detailed above and hid at a solitary place, and thereby, committed an act of sohrabuddin's murder with common intention in conspiracy.thereafter, the abducted kausarbi, resident of zarnia was confined in disha farm house and the court commission .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-13-2008
Reported in : (2008)3GLR2475
..... the judgment in the case of bharuch jilla adarsh samaj seva mandal [supra] such as the institution fulfil all the conditions specified by the ncte act, the rules, regulations, the norms and standards laid down for the relevant teacher education/programmes/course, grant of recognition or permission subject to appointment of ..... and standards for recognition of teacher education, programmes and permission to start new course or training) regulations, 1995, and the relevant provisions under the university act with regard to grant of affiliation, the hon'ble supreme court in the aforesaid decision of state of maharashtra v. sant dnyaneshwar shikshan shastra mahavidyalaya and ..... facilities and has fulfilled all other requirements. it is required to be noted that ncte is a statutory expert body. considering the scheme of the ncte act and the relevant regulations, i.e., 'national council for teacher education (form of application for recognition, the time limit for submission of application, .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-16-2008
Reported in : (2008)3GLR2262
..... area is already held for reconnaissance permit, prospecting licence or mining lease. the above restriction continues while exercising power under section 17-a(2) of the act, though altogether a different exercise of power by the state government and in the present case such exercise of power is bona fide and in the public ..... field of development and regulation of major and minor minerals.41. however, we are concerned with section 17, more particularly, section 17-a(2) of the act, which determines the issue involved in this petition. section 17 is pertaining to special powers of central government to undertake prospecting or mining operations in certain cases and ..... central government never issued any order for granting mining lease to the petitioner and manganese ore being a major mineral has specified in schedule i of the act and before taking an official decision on the application of the petitioner for mining lease, prior approval/concurrence of central government is required and as part .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-08-2008
Reported in : [2009]309ITR450(Guj); [2009]180TAXMAN99(Guj)
..... present appeal pertains to penalty levied by the assessing officer at a sum of rs. 2,12,332/- under section 271(1)(c) of the income-tax act, 1961 ('the act'). the penalty order was challenged by the assessee before commissioner (appeals) and the tribunal but both the appellate authorities rejected the contentions raised by the assessee and confirmed ..... taxed on a substantive basis in hands of the three sister concerns whether it was open to the revenue to levy penalty under section 271(1)(c) of the act. 13. on other questions various submissions were made by both the sides. but the court finds that for recording a correct and complete finding, the appeal is ..... the tribunal erred in holding that the appellant had diverted its income to sister concerns?(4) whether the tribunal erred in applying section 6 of the indian evidence act when the assessee had filed its return in a statutory form as required?(5) whether the tribunal erred in confirming the commissioner's order for one charge when the .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-2008
Reported in : (2008)2GLR1146
..... as under:120a. definition of criminal conspiracy. when two or more persons agree to do, or cause to be done, - 1. an illegal act, or2. an act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy.provided that no agreement except an agreement to commit an offence shall ..... in reference to their common intention becomes a relevant fact. sanything said would include the statements made, speeches delivered, or declarations made. anything sdone must be some act done, and not merely the intention or knowledge of the person. anything swritten would include (i) a manuscript, whether signed or unsigned, written by the person, ..... circumstances giving rise to exclusive or irresistible inference on an agreement between two or more persons to commit offence.12. section 10 of the indian evidence act prescribes a special rule of evidence and renders admissible, in cases of conspiracy, such evidence which is not ordinarily admissible under the english or the indian .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-30-2008
Reported in : (2009)221CTR(Guj)415; [2009]313ITR65(Guj)
..... was made in the regular assessment. the assessing officer has also randomly selected two labourers and examined them and their statements were recorded under section 131 of the act. since all necessary details were furnished by the assessing officer, there was no reason for the commissioner of income-tax to invoke the revisional jurisdiction under section ..... the assessee had produced relevant material and offered explanations in pursuance of the notices issued under section 142(1) as well as section 143(2) of the act and after considering the material and explanations, the income-tax officer had come to a definite conclusion. since the material was there on record and the said ..... levied were general in nature stating that there was difference in the signatures in the returns as well as the statements recorded under section 131 of the act but ignoring the fact that how these are relevant for the assessee. the assessee has neither signed the return nor has given the statement. the other .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-26-2008
Reported in : AIR2009Guj1
..... , is in violation of section 6 and other relevant provisions of the gujarat professional medical educational colleges or institutions (regulation of admission and fixation of fees) act, 2007 and rules framed thereunder, arbitrary, irrational, discriminatory, unreasonable, violative of articles 14, 15, 15(5), 19(1)(g) and 6 of the ..... (1984)iillj481sc .4. gujarat university v. rajiv gopinath bhatt : air1996sc2066 .state's contention:6. learned government pleader appearing for respondent state submitted that gujarat act no. 3 of 2008 as such does not confer any discretion on the management to evolve its own methodology to fill up 10% management seats. learned counsel ..... say as follows:.such imposition of quota of state seats or enforcing reservation policy of the state on available seats in unaided professional institutions are acts constituting serious encroachment on the right and autonomy of private professional educational institutions. such appropriation of seats can also not be held to be .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-05-2008
Reported in : 2008CriLJ2750; (2008)2GLR1134
..... for the offences punishable under sections 420, 465, 468, 471, 120(b) of the indian penal code, sections 3 and 6 of the indian wireless telegraph act and section 65 of the information technology act, as the trial has not been competed after fixing the date of taking evidence of witnesses. 3. thrice the matter is called out in three different rounds ..... , 465, 468, 471, 120(b) of the indian penal code, sections 4, 20, 20(a) and 25 of the indian telephone act and sections 3 and 6 of the indian wireless telegraph act and section 65 of the information technology act. it appears that the present applicant is involved in the offence pertaining to a separate telephone exchange network created by him. telephone .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-13-2008
Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)
..... order as may be specified by the commissioner of central excise in his order. thereafter within a period of one month (reduced from three months by finance act, 2007) from the date of communication of such order, the adjudicating authority or authorized officer shall make an application before the commissioner (appeals) raising the points ..... charged with the responsibility of day to day administration of revenue laws. for doing so, entire chapter vi-a of the excise act was substituted with effect from 11.10.1982. while this new chapter conferred on the appellate tribunal power to entertain appeals within three months with further power ..... matters somewhat similar to the set up on the direct taxes side and the demand had been endorsed by the estimate committee of parliament. accordingly, finance act, 1980 provided for setting up an appellant tribunal to hear appeals in respect of customs, central excise and gold control matters independent of the executive machinery .....
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