Court : Gujarat
Reported in : 1995(75)ELT54(Guj); (1992)2GLR1339
..... of p.m. ashwathanarayana setty v. state of karnataka, 1989 supp. (1) scc 696, the supreme court dealt with the similar contention of alleged discrimination in taxation law and has pertinently observed as under : ''the problem is indeed, a complex one not free from its own peculiar difficulties. though other legislative measures dealing with economic ..... of the notification no. 223 of 1987, dated 22nd september, 1987 whereby small scale exemption notification no. 175 of 1986, dated 1st march, 1986 was amended inasmuch as it has provided that the exemption contained in notification no. 175 of 1986 shall not apply to the specified goods where a manufacturer affixes the ..... third parties. the detailed procedure is prescribed. it specifically provides that it shall distribute the beverage only into the distinctive bottles (design registered under the design act of 1911 for the purpose) and for protecting the original taste, quality and flavour of the beverage base and/or the syrup to cap and seal .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj38
..... properly assisted and its attempt to achieve its objective has unfortunately failed. we have already elaborated above that the law in respect of s. 0(5) prior to the amending act has been retained in the act the law about legislature's competence to undo the effects of a valid binding judgment is too well entrenched to call ..... void and the writ of mandamus should be issued restraining the respondent market committee from taking any action against the petitioner under the provision of the said amending act no. 3 of 1979. in the second of the two petitions, namely, the special civil application no. 476 of 1983, the same conditions are there ..... for any elaboration. the supreme court in the case of shri prithvi cotton mills ltd v. broach borough municipality, air 1979 sc 192 in para 4 has made the position expressly clear. though before the supreme court there was a taxation .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1984Guj157
..... of these petitions, nor in the challenge to the vires of section 69a of the land revenue code or to the bombay land revenue code and land tenure laws (gujarat amendment) act, 1982. the petitions are, therefore ' rejected. rule is discharged with no order as to costs.19. the learned counsel at this -stage made an oral ..... state government had attempted to make the law retroactively and this retroactive operation of the act was beyondi the purview of the law. it' is difficult to accept this contention. even the taxing statutes can be made retroactive in operation and no citizen can cornplain'that he is subjected to taxation' retroactively or retrospectively. it cannot be ..... gainsaid' that if the legislature has got a right lo enact a law on a particular subject it~ has a right to make that law on thatl subject even with effect from sorne antecedent date. in para .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]259ITR405(Guj)
..... who was recognised by the president as the successor of such ruler before the commencement of the constitution (twenty-sixth amendment) act, 1971, if it was his official residence by virtue of the declaration made under para. 15 of the part 'b' states (taxation concessions) order, 1950.16. as noted above, the official palace of the ruler of vadia was notified under para ..... a new article 363a was inserted. under article 363a(a), notwithstanding anything in the constitution or in any law for the time being in force, the prince, chief or other person who, at any time before the commencement of the constitution (twenty-sixth amendment) act, 1971, was recognised by the president as the ruler of an indian state or any person who, at .....
Tag this Judgment!Court : Gujarat
Reported in : [1986]157ITR791(Guj)
..... the government of india in the department of revenue and insurance in the ministry of finance for being appointed as an approved valuer for taxation laws, namely, the estate duty act and the wealth-tax act, for the purposes of valuation of real properties. the petitioner appears to have been appointed in pursuance of this application as an approved ..... valuer under section 4(3) of the estate duty act with effect from may 9, 1969, which appointment appears to have been communicated, vide letter of may 21, 1969. pursuant to the amendment in the wealth-tax act somewhere in the year 1973 requiring the appointment of valuers for the purposes of ..... the valuation of immovable properties for the purposes of the wealth-tax act, it became necessary for the petitioner to make an application in the .....
Tag this Judgment!Court : Gujarat
Reported in : (1983)2GLR1561
..... properly assisted and its attempt to achieve its objective has unfortunately failed. we have already elaborated above that the law in respect of section 6(5) prior to the amending act has been retained in tact. the law about legislature's competence to undo the effects of a valid binding judgment is too well entrenched to call for ..... and purported to undo what the supreme court had done in the form of declaration law as per article 141 of the constitution of india. section 6(1) and 6(5) of the act were amended and there was section 3 of that amending act also specifically provided for. in order to understand what the controversy is, we ..... any elaboration. the supreme court in the case of shri prithvi cotton mills ltd. etc. v. broach borough municipality and ors. : [1971]79itr136(sc) has made the position expressly clear. though before the supreme court there was a taxation .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]97ITR660(Guj)
..... report clearly brings out that the stringent measures of penalty had become necessary because as enacted in the impugned provisions of section 271(1)(c)(iii), the taxation laws were not being properly enforced. in our opinion, the challenge on the basis of constitutional validity under article 14 cannot succeed on this argument. ultimately, if ..... was founded on an intelligible differential between the assesses of the two parts of the state and the differential had a rational relationship to the object of the amending act and, therefore, there was no discrimination. 17. in k. t. moopil nair v. state of kerala the majority of the learned judges of the supreme ..... of an acre of lane forming part of that avacut. it was, therefore, held that the andhra pradesh land revenue (additional assessment) and cess revision act as amended by the subsequent enactments of the andhra pradesh legislature was violative of article 14 of the constitution. in this case the supreme court followed the earlier decision .....
Tag this Judgment!Court : Gujarat
Reported in : [1987]165ITR195(Guj)
..... law, then these provisions must be given effect to. the result of the amendment of the indian income-tax act, 1922, by insertion of section 2(6c) in the definition of the word 'income' and section 12b with effect from april ..... court in the case of t. s. balaram, ito v. volkart brothers : [1971]82itr50(sc) . 20. principles of interpretation which have to be applied while construing the provisions of a taxation statute are well known. we need refer to only a few of them. as far back as 1889, lord herschell in the house of lords case in colquhoun v. brooks ..... subsequently that the question whether capital gains could be included in the total income of a registered firm arose for consideration. it is true that the general principle that double taxation is to be avoided so far as the same item is concerned has to be borne in mind. but at the same time, if there are clear provisions of .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)26CTR(Guj)200; [1983]140ITR16(Guj)
..... income arising to any person, by virtue of a settlement or disposition, whether revocable or not, and whether effected before or after the commencement of the indian i.t. (amendment) act, 1939, from assets remaining the property of the settler or disponer, shall be deemed to be the income of the settler or disponer. the second provision enacted that the ..... the meaning of s. 60. the contention on behalf of the assessee, on the other hand, is that since the i.t. authorities are concerned merely with the taxation of income, what has to be seen is whether or not apparatus or asset which has a direct and immediate nexus with the production of income has been transfers and ..... had no bearing, having regard to the fact that the question has to be examined from the limited view-point of taxation of income and the income-producing apparatus or asset within the meaning of the income-tax law and the meaning which must be taken to have been assigned to the word 'asset' by the binding decision in murlidhar .....
Tag this Judgment!Court : Gujarat
Reported in : 2007CriLJ2463
..... be holding such inquiry or trial. pardon could be granted by the district magistrate even during the pendency of the trial in the sessions court. by criminal law amendment act, 1952, old sections 337 to 339 were substituted by sections 306 to 308 of the code of criminal procedure conferring the power to tender pardon only ..... triable exclusively by that court or if the magistrate taking cognizance is the chief judicial magistrate;(ii) to a court of special judge appointed under the criminal law amendment act, 1952, if the offence is triable exclusively by that court;(b) in any other case, make over the case to the chief judicial magistrate who shall ..... commission thereof.this section applies to:(a) any offence triable exclusively by the court of session or by the court of a special judge appointed under the criminal law amendment act, 1952;(b) any offence punishable with imprisonment which may extend to seven years or with a more severe sentence.(3) every magistrate who tenders a pardon under .....
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