Court : Gujarat
Reported in : (1979)GLR413; (1979)0GLR413; [1979]118ITR134(Guj)
..... the tribunal committed an error of law, inasmuch as while applying the rental method of valuation it acted on the irrelevant principle of adopting the standard rent of the property in question as if the problem was finding out its annual letting value since, in the first instance, the predecessor in title of the respondent-transferees was not a tenant but was merely a licensee and in any case in respect of the vacant premises the adoption of the basis of standard rent would not give the correct valuation of the property in question on the authority of the decision of the ..... that having regard to the particular features of the properties in question before us, which are industrial sheds with temporary structures and open land appurtenant thereto, the only relevant method of valuation which can provide objective data for reliance would be the rental method of valuation and more particularly because in the present case there is no sufficient data on record for applying the land and building method or the comparable sales method (vide state of kerala v. p. p. ..... alia, stated in the respective deed of conveyance that the transferor-company was the original allottee of the two sheds from bidco and consequently purchased the same in pursuance of the ownership scheme of the state government, which prompted bidco to sell the sheds to their original allottees, and, accordingly, the transferor-company had acquired the sheds by purchase under the deed of conveyance of august 19, 1970, for a .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj131; (1970)GLR897
..... the transferor and the transferee in that it empowers the collector to restore possession of the land to the transferor though the transferor is the person who commits breach of the inhibition contained in the statute and does not provide for refund of the purchase price to the transferee though the transferee is not under any direct prohibition from purchasing and is, therefore, less blame-worthy than the transferor and it, therefore, infringes the equal protection ..... land of less extent than the appropriate standard area determined under the act and 'standard area', according to section 2(10) means the area which the state government may from time to time determine under section 5 as the minimum area necessary for profitable cultivation in any particular local area, and includes a standard area revised under the said section. ..... the supreme court pointed out that the word 'modify' means, according to oxford dictionary, 'to limit, restrain, to assuage, to make less severe, rigorous, or decisive, to tone down' and in rowland and burrows words and phrases, it has been defined as meaning 'vary, extend or enlarge limit or restrict' and held that the restriction on the right of a mine owner or lessee to work his mine for a temporary period was included within the ..... the assistant collector for handing over possession of the respective lands to the transferors since the transferees were tenants of the lands and as such they were entitled to continue to remain in possession of the ..... kerala .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)3GLR2565
..... the court further found that the rent act is a legislation with a social objective of protecting the tenants against the harassment by landlords in various ways and the scheme of the act shows that the conferment of exclusive jurisdiction of certain courts is pursuant to the social objective at which the legislation aims and there is a legislative mandate which requires certain kinds of disputes to be settled by the special courts constituted by the act. ..... considering the aforesaid aspect of the matter, the learned district judge found that the premises in question is not governed by the rent act and, therefore, there is no relationship of landlord and tenant between the parties and under these circumstances, it is found that the application for fixation of standard rent is not maintainable as such application can be entertained only if the relationship of tenant and landlord exists and not otherwise.50. ..... the trial court has negatived the contention of the respondents and came to the conclusion that the rent act is applicable and there is a relationship of landlord and tenant between the parties. ..... , ( air 1970 sc 1893), open land situated in the bombay suburban district was leased out for 'constructing buildings of every description howsoever' and the question was whether the land leased in the said case was 'premises' within the meaning of sec.6(1) of the rent act. ..... (temporary) control of rent and eviction act. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2001Guj208; (2001)2GLR1356
..... land, the person deemed to be the occupant primarily liable to the state government for payment of land revenue in respect of such land in accordance with the provisions of the code and the rules made thereunder shall be, - (a) where such land is in possession of the inamdar and had been cultivated on behalf of the inamdar immediately before the appointed day, the inamdar, (b) where such land is in the possession of an authorised holder or an inferior holder, such authorised holder or inferior holder, as the case may be, and (c) where such land is in possession of a person other than the inamdar ..... stale of madras, reported in air 1971 sc 161, the supreme court while dealing with the provisions of the madras inam estates (abolition and conversion into ryotwari) act, 1963 and the madras minor inams (abolition and conversion into ryotwari) act, 1963, held that these acts were completely protected by art. ..... state of kerala, reported in 2000 (6) scc 359, he pointed out that it was held by the supreme court that the doctrine of merger was not a universal or unlimited application and that it will depend on the nature of jurisdiction exercised by the superior forum and the content or subject-matter of challenge laid or capable of being laid, shall be determinative of the applicability of thedoctrine of merger, which was relied upon on behalf of the petitioners to contend that it was not open for the larger bench to reconsider even the aspect of head of compensation which .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1980Guj89; (1980)1GLR103
..... was, whether the person claiming right is dependent on the deceased statutory tenant and to such classes of persons the tenancy rights would devolve not in the strict sense of succession but in the sense of right to occupy and to possession on the obligation of paying rent and enjoy protection against eviction except on the grounds mentioned in the protective acts. ..... if that is so, the conclusion is inescapable that all the heirs of an original deceased te.n ant would be entitled to succeed to that estate or interest which is protected by the rent act till the jural relationship of landlord and tenant is snapped by an order or decree of eviction made under the relevant provisions governing the question of eviction. ..... the supreme court thereafter referred to the various state rent control acts such as tamil nadu rent act, bombay rent control act, kerala lease and rent control act, east punl jab urban rent restriction act an,1 madhya pradesh and andhra pradesh state rents acts etc. ..... spoke for the court while considering a similar question in the context of west bengal premises item control (temporary provw'7 act, 1950, was referred to in damadijails case. ..... williams (1970) 1 wlr 1530, one mrs. .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1002; (1995)ILLJ801Guj
..... state of kerala 1983 (1) llj 267, the kerala high court considered the question whether the provisional or temporary employees working in government departments, government companies, statutory corporations and local bodies were governed by the provisions of the industrial dispute act. ..... scarcity to a marked deterioration of the agricultural season due to the failure of rains or floods or damage to crops from insects resulting in severe unemployment and consequent distress among agricultural labour and small cultivators. ..... we overrule safdarjung : (1970)iillj266sc , solicitors' case : (1962)illj241sc gymkhana : (1967)iillj720sc , delhi university : (1963)iillj335sc dhanrajgiri hospital : (1975)iillj409sc and other rulings whose ratio runs counter to the principles enunciated above, and hospital mazdoor sabha : (1960)illj251sc is, hereby rehabilitated'. 6. ..... from banerjee : [1953]4scr302 to safdar jung : (1970)iillj266sc and beyond, this limited criterion has passed muster and we see no reason, after all the marathon of argument to shift from this position. 38. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1973Guj268; (1973)GLR586
..... shah has raised two grounds in this petition:(1) that the continued requisition for years like this without any time-limit by allotting the premises to different servants from time to time without considering the need of the petitioner was wholly ultra vires the act and was not for a public purpose: (2) the orders refusing to release the premises were arbitrary orders passed without any reasons and. ..... under section 9 (2) (a) upon such release the land shall be restored as far as possible in the same condition in which it was on the date on which the state government was put in possession thereof and the state government shall pay compensation for deterioration, if any, caused to the land otherwise than by reasonable wear and tear or irresistible force. ..... the state government shall make such enquiry as it deems fir and make a declaration in the order of requisition that the owner, the landlord or the tenant. ..... even the last officer who was thereafter allotted these premises by the allotment order of august 14, 1970 wrote a letter to the collector on september 17, 1970 that the was allotted government quarters and he would vacate the requisitioned premises. ..... (temporary) accommodation requisition act. ..... hence the protection of audi alteram partem rule was attracted. ..... the statute itself is a temporary statute which is from time to time extended. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)106CTR(Guj)374; [1993]201ITR208(Guj)
..... a part of the business of the compan the question then arises - what does the word 'occupy' mean in the contex it was contended by the learned counsel for the department that the word 'occupy' means 'actual physical occupation,' while, on the other hand, it was contended by the learned counsel for the assessee that the word 'occupy' has a broader meaning and the 'physical occupation' of an owner's premises my a tenant would be 'occupation by the owner', inasmuch as owner can occupy his property through his tenants who uterine to him and do not lay ..... ' the aforesaid observations make it apply clear that an employer who distributes its profit by paying bonus or commission to his employees cannot be charged with siphoning away his income as is done by the full bench of the kerala high court and, in our opinion, the reasoning that has found favour with the honourable judges of the full bench of the kerala high court run quite counter to the reasoning of the supreme court of india in the aforesaid case. ..... we may also mention that the division be of this court in the aforesaid cease was not concerned with rule 19a (3) (b) but it was required to examine the question whether, under the provisions of the companies (profit) surtax act, 1964, in computing the capital employed for the purpose of surtax under the act, money borrowed by the company from the bank were includible in the total amount of capital in accordance with the rules for computing the capital of a company. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)4GLR554
..... the termination of service of a workman engaged in a scheme or project may not amount to retrenchment within the meaning of sub-clause (bb) subject to the following conditions being satisfied (i) that the workman was employed in a project or scheme of temporary duration; (ii) the employment was on a contract, and not as a daily wager simplicitor, which provided inter alia that the employment shall come to an end on the expiry of the scheme or project; (iii) the employment came to an end simultaneously with the termination of the scheme or project and consistently with the terms of the ..... and circumstances of the case such as delay, violation of section 25h of the id act, has rightly moulded the relief and not imposed any financial burden upon the employer petitioner about the back wages for the intervening period and other consequential benefits but has granted only employment as a daily wager to the respondent and that too without any back wages for the intervening period and continuity of service has also been denied and, therefore, i am of the opinion that the award made by the ..... in the absence of the source of livelihood which is protected by article 21, the other fundamental rights would sound hollow and empty words and would ..... the supreme court had directed that the matter be placed for setting up a larger bench to re-consider the judgment in bangalore water supply and sewerage board [supra] which was declined by the three member bench in coir board, ernakulam, kerala state and .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]84CompCas230(Guj)
..... the management and control of the plaintiff to the counter-claim and his group; (d) that the defendants to the counter-claim their nominees and members of their nominees and members of their respective groups be ordered and decreed to specifically perform the family arrangement mentioned in prayer (a) above and for the said purpose to do all acts, deeds and things as may be necessary for the purpose of placing the companies mentioned in exhibit 17 to the counter-claim under the management and control of the plaintiff to the counter-claim and for the said purpose to delink the shares and the ..... the proposition to accord sanction to a scheme simply because a thumping majority has approved it would, in the opinion of the court, tantamount to abdication of the statutory function and duty imposed on the court and a breach of faith reposed in it by that class of small shareholders who for obvious reasons cannot and do not participate in the meeting or in the proceedings before the court and also by the dissident members who look upon the court to protect their interests even if they are not present before it having regard to the coasts and ..... it is held that the action of the company in issuing shares of nocil and sushrupada from the unsubscribed portion of the rights issue is held to be in contravention of the order of temporary injunction granted by the city civil court, the action of allotment itself would not become illegal or null and void nor would the allottees be deprived of their .....
Tag this Judgment!