Court : Gujarat
Reported in : (1992)107CTR(Guj)72; [1993]201ITR939(Guj)
..... income of a previous year of any person, any income falling within any of the following clauses shall not be included - (22) any income of a university or other educational institution, existing solely for educational purposes and not for purposes of profit. 11. it becomes clear from the aforesaid provision that in order to ..... upon to decide the question in a partially similar situation. before the madras high court, the assessee-institute was a society registered under the societies registration act, and was established to impart or to assist in imparting instruction to persons of either sex in scientific or artistic principles which underlie the commercial and ..... year was in the broader sense of the term 'educational activity', and therefore, all the requirements for earning total exemption under section 10(22) of the act were satisfied. mrs. ketty mehta has also further submitted that the word 'education' would not necessarily mean actual imparting of education to the students, but any .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR279; (1996)ILLJ629Guj
..... employees in the month of october/november, 1987. 6. therefore on behalf of the petitioner-unions applications under section 78 of the bombay industrial relations act, 1946 ('the act' for short) were filed in the labour court challenging the action of putting employees on lay off, illegal change, which was sought to be ..... not evolve the arrangement of making payment of retention allowance, the employer may resort to invoking the provisions of the contract labour (abolition and regulation) act, 1970 and may engage contract labour in operations which are seasonal in character. but on that count the entire establishments does not become seasonal. only particular ..... employed are not less than one hundred on an average per working day for the preceding twelve months. 'seasonal establishment' not defined under i.d. act : 12. whether the establishment is of seasonal character or whether the work is performed only intermittently is required to be decided by appropriate government. the phrases .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)2GLR1128; (1995)ILLJ480Guj
..... processing houses in the schedule. therefore, it should be held that the legislature never intended to cover employment in processing houses by the provisions of the act. 17. the argument is double edged. the government did not specify the employment in processing houses separately, not because the government did not wish to ..... of 'scheduled employment' contained in section 2(g) would be rendered meaningless. moreover, it would also be against the avowed object of the act. as indicated hereinabove the act is a piece of social welfare legislature. it is aimed to further the directive principles of state policy. it is required to be interpreted by ..... , dyeing, bleaching, calendering, folding, finishing or similar processes are carried on.' 8. reading the definition of 'scheduled employment' contained in sec 2(g) of the act and entry no. 18, reproduced hereinabove, it is required to be decided as to whether the establishments of the petitioners which run processing houses are covered by entry no .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)3GLR529; (2005)ILLJ484Guj
..... in a statute or any statutory provision is the determinative factor of legislative intent of policy makers.'in the decision reported in air 2003 sc 511 (bhavnagar university v. palitana sugar mill pvt. ltd.), the following observations were made by the hon'ble supreme court:'23. it is the basic principle of construction of ..... commissioner, the respondent no.1 has correctly passed the impugned orders. he contends that the orders under challenge are appealable under section 7i of the said act and the petitioner be directed to pursue the remedy of statutory appeal.6. learned advocate shri koshti appearing for respondent no.2 has also supported the ..... an industrial dispute demanding dearness allowance from the petitioner company. it appears that the respondent no.1 initiated proceedings under section 7-a of the said act against the petitioner in response to which the petitioner appeared before the respondent no.1 and submitted that there is no contribution outstanding due and payable and .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR987
..... is liable to pay land revenue from 1.2.1994 and therefore the suit is barred by res judicata. as per the provisions of the gujarat panchayats act, 1993 and the gujarat education cess act, 1962 the plaintiff is liable to pay panchayat tax as well as education cess.2.10 the defendant has relied on another agreement dated 25.2.1982 ..... referred.2.17 as regards demand by respondent no. 1 for panchayat tax, he has referred to panchayat act 1993 particularly section 191 of the act which provides levy of fifty paise cess on every rupee of land revenue. section 191 of the act reads as follows:s191 levy of fifty paise cess on every rupee of land revenue (1) the state ..... power to levy, assess and collect land revenue then under section 191 of the act taluka panchayat will also have no power to levy tax under the provisions of the panchayats act, 1993. for that purpose he has relied on sections 191 and 203 of the panchayats act.2.21 in the said suit which was filed before the learned civil judge ( .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1998Guj39
..... the land through which drainage system was operating and which were held to be not constructable, the appeal of petitioners came to be decided on 28-9-1993. the tribunal not only rejected the appeal of the petitioners against the finding including the land over which construction was situated along with the land appurtenant thereto ..... confined to such lands over which construction of building with a dwelling unit had begun after the appointed day. the court after considering the various provisions of the act including definition of vacant land under section 2(q) and the provisions of section 4(9) came to conclusion that the area where there are building regulations ..... over which construction was existing even before the appointed day coupled with land appurtenant thereto in view of definition of vacant land under section 2(q) of the act. section 4(9) does not cover the land on which construction was existing or commenced prior to appointed day. this issue stands concluded by decision of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR555
..... an important question which arises for consideration of this court that once reference has been made by the appropriate government under section 10 of the industrial disputes act, 1947 for adjudication, then, the labour court or industrial tribunal should have to adjudicate the dispute on merits. the question is that after reference has ..... examined the same issue. the karnataka high court has come to the conclusion that reference which referred for adjudication under section 10 of the industrial disputes act, 1947, the labour court cannot dismiss the reference for default but shall go into merits of the reference and adjudicate upon the dispute and to ..... application is filed by the respondent to engage advocate in the reference proceedings on 12th february, 1993. the respondent no.2 have filed vakalatnama of the advocate which is exhibited at sr.no.25 on 22nd february, 1993. the respondent employer has submitted another application exh.28 in which amendment to their original written .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj153
..... security is necessary and which is going to create charge in conjunction with the deposit, such a document requires registration under section 17 of the indian registration act, 1908, as a non-treastamentary instrument, where the value of such property is one hundred rupees and upwards. even according to the applicant, the document ..... 9, 1974 before the collector of stamps, surat along with its forwarding letter dated august 4, 1978. the collector of stamps, exercising powers under the act, is a quasi-judicial authority and supposed to follow principles of natural justice and, therefore, in order to comply with the requirement of principles of natural justice ..... the accountant general of gujarat as per the powers vested in him under section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971, conducted audit of the office of sub-registrar, surat for the period commencing from january, 1974 to december, 1974. the accountant general, gujarat drew- .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1029
..... to the petitioner, on 27th august, 2001 she made application to the chief executive officer under the provisions of the gujarat town planning and urban development act ['development act' for short] seeking approval of the construction put up on the plot in question. however, the senior town planner of respondent no. 2 rejected the ..... irrespective of the consequences. it has been observed by the apex court in the case of commissioner of income tax v. budhraja & co. reported in : [1993]204itr412(sc) as under :-the object oriented approach, however, cannot be carried to the extent of doing violence to the plain language used by re-writing the ..... when, as already discussed above, considering the exigency and the situation prevailing at the relevant point of time, the time bound procedure has been prescribed under the act. the unauthorized construction of the petitioner is situated in the area under the jurisdiction of respondent no. 2 i.e. gandhinagar urban development authority. respondent no .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)2GLR272
..... which is required to be immediately sent under rule 103 of the gujarat factories rules, 1963 ('rules' for short) prescribed under section 88 of the factories act, 1948 ('factories act' for short) which pertains to the 'notice of certain accident, duly signed by the manager of the factory'. thereafter, on april 9, 1984 when he ..... the legal position, has misdirected himself in not making out the intrinsic difference between the offence under the indian penal code and offences under the factories act, which cast certain statutory allegations upon the manager or the owner of the factory. 8. while appreciating the legality and validity of the impugned order ..... jurisprudence covering the offences under the ordinary criminal law and the workmen welfare jurisprudence covering offences under the special labour laws and in particular the factories act, is required to be clearly understood by all the learned magistrates before they embark upon appreciating the evidence. if this is not done, the court .....
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