Court : Gujarat
Reported in : (2002)3GLR447
..... to sum up, we issue the following directions :-[a] the state government will notify all the lakes and ponds as may have been shown in the areas covered by the town planning schemes and the development plans, as also those in the areas not so covered throughout the state, in short, all the water-bodies in the territory of the state that vest in the state and/or the area development authorities or the local bodies including panchayats, in the official gazette within three months from the date of this order. ..... act.11.2 under section 196(1), all existing public drinking fountains, tanks, reservoirs, cisterns, pumps, wells, ducts and works for the gratuitous use of the inhabitants of the city shall vest in the corporation and be under the control of the commissioner; and under sub-section (2) of section 196, the commissioner may maintain the said water works and regulate the use of any water of such work under section 197 and chapter x of appendix iv of the said act of 1949. ..... the word 'tank' also means a pool, pond, reservoir or cistern, especially one for drinking water or irrigation - see webster's ii new riverside university dictionary. .....
Tag this Judgment!Court : Gujarat
Reported in : (1987)2GLR1070; (1988)ILLJ524Guj
..... in that view of the matter we must hold so far as the first question is concerned that the petitioners who are working in the public works department (irrigation) of the state government were entitled to the benefits of the industrial disputes act since the activities undertaken by the irrigation department are 'industry' within the definition of the term 'industry' in section 2(j) of the industrial disputes act, and they cannot be said to be discharging sovereign functions stricto sensu. ..... the dominant nature test : (a) where a complex of activities, some of which qualify for exemption, others not, involves employees on the total undertaking, some of whom are not 'workmen' as in the university of delhi case (1963-ii-llj-335) or some departments are not productive of goods and services if isolated, even then, the predominate nature of the services and the integrated nature of the departments as explained in the corporation of nagpur will be the true test. ..... we overrule safdarjung : (1970)iillj266sc solicitor's case : (1962)illj241sc , gymkhana : (1967)iillj720sc , delhi university : (1963)iillj335sc , dhanrajgirji hospital : (1975)iillj409sc and other rulings, whose ratio runs counter to the principles enunciated above, and hospital majdoor sabha is hereby rehabilitated.' 11. .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)131CTR(Guj)127; [1996]222ITR831(Guj)
..... ) partners were entitled to share in the award in the same proportion as each one has share in the profits and loss of the firm and; (iv) that three of the partners were appointed to do certain acts on behalf of the erstwhile partners which included opening of bank accounts; for holding that the said existing partnership after transfer of business to the company still retained the continuing business and the tribunal was also influenced by the magnitude of claim when it repeatedly referred to the fact that the outstanding claims were not ..... to the effect that consideration received by the company in liquidation was a capital receipt and not a receipt from the carrying on business by the liquidator, observe : 'the facts that the liquidation took place, and that the liquidator acted in a particular way because those interested in the shares of the company had agreed that the liquidation should take place and that the assets should be sold, appear to me to be no evidence whatever to justify the finding of the commissioners. ..... on the contrary, the scheme of the partnership act clearly envisages that in point of time a dissolution of the firm takes place anterior to winding up of affairs of the firm which include finalising the accounts, discharge of liabilities, outstanding on the date of dissolution of the firm, realisation of the outstanding to the firm and adjustment of accounts of the remainder of the assets of the firm. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj154; [1964]52ITR482(Guj)
..... wealth' has been defined in section 2(m) as under:- 'in this act, unless the context otherwise re-quires,-- (m) 'net wealth' means the amount by which the aggregate value computed in accordance with the provisions of this act of all the assets, wherever located, belonging to the assessee on the valuation date, including assess required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than,-- (i) debts, which under section 6 are not to be taken ..... the obligation to pay tax--save for those in possession of exiguous incomes--is almost universal in its application. ..... a computation in accordance with clause (a) cannot be made by reason of the absence of any separate balance-sheet drawn up for the affairs of such business in india, the wealth-tax officer may take the net value of the assets of the business in india to be that proportion of the net value of the assets of the business as a whole wherever carried on determined as aforesaid as the income arising from the business in india during the year ending with the valuation date bears to the aggregate income from the business wherever arising during that year. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)1GLR48
..... it, therefore, followed that a right accrued to the landlord to recover possession under section 13(1) of the saurashtra act when the tenant sub-let the premises during the currency of that act and the right survived the repeal of that act under proviso (2) to section 51 of the bombay act, and therefore, the suit for recovery of possession of the premises under section 13(1) read with clause (e) of the saurashtra act after the repeal of that act on the basis of the sub-letting during the currency of the saurashtra act was maintainable. ..... according to the petitioners, the review committee would have no jurisdiction to go into the aspect of set off of the losses incurred by the petitioners and that the other aspects, such as, the authority of the under secretary to raise the demand under the control order of 1979 after its repeal, the constitutional validity of the demand and ' its being outside the scope of the essential commodities act, cannot be appropriately dealt with by the review committee.2.8 the case of the respondent-authorities, as emanating from the affidavit-in-reply filed on their behalf is that, the liabilities into the d.p.e. ..... it was also held that in order to ascertain whether the rights and liabilities under the repealed ordinance have been put an end to by the act, the line of enquiry would be not whether the new act expressly keeps alive old rights and liabilities under the repealed ordinance but whether it manifests an intention to destroy them. .....
Tag this Judgment!Court : Gujarat
Reported in : 1988(35)ELT88(Guj); (1988)1GLR388
..... consequently, it must be held that for completing the cause of action under section 72 of the act, the following three basic requirements of the section have to be pleaded and then proved by the plaintiff against the defendant, (i) that the amount was paid under a mistake by the plaintiff to the defendant and that at the time of payment, both the plaintiff as well as the defendant were labouring under a mutual mistake, meaning thereby, that the plaintiff thought that the amount was legally due by the plaintiff to the defendant. ..... after realising that in the case of commodity taxes, ultimately, the innumerable unidentifiable consumers bear the burden of tax and that they are the real sufferers, if the court passes an order of refund of the amount of such tax in favour of someone who does not suffer the burden of the tax, the court would be acting against the basic ideal or object of the constitution and also against the fundamental principles for governance of the country enshrined in the constitution itself. ..... in this connection, it would be profitable to have a look at the commentary on anson's law of contract, 25th edition, published in 1979 by oxford university press. .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]198ITR351(Guj)
..... to movable property, where time was of the essence of the contract and by virtue of the injunction, the parties could not pay the amounts as were required to be deposited within the stipulated time, stands totally on a different footing from the instant case which pertains to an agreement of sale of immovable property where the parties did not intend to treat time to be of the essence of the contract having regard to the various stipulations contained in the agreement and also having regard to the conduct in executing the deed of assignment of october 14, 1980, ..... under section 56 of the indian contract act, an agreement to do an act impossible in itself is void and a contract to do an act which, after the contract is made, becomes impossible or, by reason of some event which the promisor could not prevent, unlawful, becomes void when the act becomes impossible or unlawful ..... submitted that, when there is prohibition against performance by an order of the court, even if it is temporary, the agreement would become void under section 56(2) of the indian contract act if such an order was passed for an indefinite period. ..... in the above background, the tribunal has referred to the high court for its opinion, out of the four questions suggested, the following three questions under section 256(1) of the act : ..... by the assessment order dated march 27, 1985 passed under section 143(3) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the income-tax officer taxed an amount of .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)1GLR684; (1994)ILLJ453Guj
..... retrenchment has led to that dispute, but does not include any such person (i) who is subject to the air force act, 1950 (45 of 1950), or the army act, 1950 (46 of 1950), or the navy act 1957 (62 of 1957), or (ii) who is employed in the police service or as an officer or other employee of a prison,or (iii) who is employed mainly in a managerial or administrative capacity, or (iv) who, being employed in a supervisory capacity, draws ..... the supreme court, two judges bench of the supreme court examined the scheme of the industrial disputes act and the decision of the constitutional bench of the supreme court in the case of dhulabhai (supra) and it came to the conclusion that the relief which was sought by the appellant-plaintiff is in substance a relief of reinstatement with backwages which relief is not the right of the appellant-plaintiff flowing from the contract or the ..... under:'2(s) 'workman' means any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be expressed or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2004Guj164
..... upon receipt of a case either under section 21(4) or 21(5) of the act, the high court, after calling upon the parties specified in sub-section (6) of section 21 of the act, may make any of the following orders, namely'(a) direct that the proceeding be filed, or dismiss the complaint, as the case may be;(b) reprimand the member;(c) remove him from membership of the institute either permanently or for such period as the high court thinks fit;(d) refer the case to the council for further inquiry and report. ..... before an order is passed against such member and the orders that may be passed shall be any one of the following :--(a) reprimand the member ;(b) remove the name of the member from the register for such period not exceeding five years, as the council thinks fit.13.3 it is further provided by way of proviso thereunder that where the council thinks it fit that the case is one in which the name of the member ought to be removed from the register either permanently or for a period exceeding five years, no order ..... in aligarh muslim university v. .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]98ITR85(Guj)
..... has urged that in view of the provisions of section 138 of the income-tax act, 1961 (which will be hereinafter referred to as 'the act of 1961'), which came into force on 1st april, 1962, the documents produced in an assessment proceeding before the income-tax authority prior to the coming into force of that act as well as subsequent to the date of the coming into force of that act, and in spite of the omission of section 137 from the act of 1961, these documents cannot ..... after referring to the relevant provisions of the two acts - the act of 1922 and the act of 1961 - and the changes made in those relevant sections, the test laid down by the aforesaid supreme court decisions has been referred to, and thereafter, at page 170, it is observed : 'keeping in view the above test, it must be held that there is nothing in the income-tax act, 1961, which manifests an intention that the protection from and prohibition of disclosure of assessment records as afforded by section 54 would ..... was substituted as under : '138(1) where a person makes an application to the commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made either under this act or the indian income-tax act, 1922 (xi of 1922), on or after the 1st day of april, 1960, the commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this .....
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