Court : Gujarat
Reported in : 1997CriLJ1549; (1996)1GLR395
..... , the power of the high court under section 389 is saved by section 36-b of the act.the matter was therefore referred to a larger bench and the full bench of the kerala high court in the case reported in burlin joseph alias ravin v ..... obstante clause in requisitioned land (continuance of powers) ordinance (19 of 1946), clause 3, in dominion of india shrinbai reported in air 1954 sc 596 has observed in para 10 as under :-'while recognising the force of this argument, it is however necessary to observe that although ordinarily there should be a close approximation between the non-obstante clause and the operative part of the section, the non-obstante clause need not necessarily and always be co-extensive with the operative part, so as to have the effect of cutting down the clear terms of an enactment ..... alia, provide for the following :(i) to constitute a national fund for control of drugs abuse to meet the expenditure incurred in connection with the measures for combating illicit traffic and preventing drug abuse:(ii) to bring certain controlled substances which are used for manufacture of narcotic drugs and psychotropic substances under the ambit of narcotic drugs and psychotropic substances act and to provide deterrent punishment for violation thereof;(iii) to provide that no sentence awarded under the act shall be suspended, ..... the concept of speedy trial is read into article 21 as an essential part of the fundamental right to life and liberty guaranteed and preserved under our .....
Tag this Judgment!Court : Gujarat
Reported in : 1994(45)ECC17
..... the high court had upheld the decision of the tribunal in revision and when the department had preferred petition to the supreme court for special leave, dismissing the petition the supreme court has ruled that, since the cashew shells had been used only as a fuel and did not get transferred into the end-product and were not used as raw materials in the manufacture of other goods, they would not fall within section 5a(1)(a) of the kerala general sales tax act ..... placing heavy reliance upon the abovesaid observations of the supreme court learned advocates for the assessee before us, have urged that when the question relates to the examination of a particular commodity whether or not falling within the purview of the term processing material in rule 42a of the rules, it should not be overlooked that certain other commodities or materials which appear to be slightly far related shall have to be regarded as the commodity or the article used in the manufacture of a particular ..... the necessary application was submitted to the tribunal for referring the question of law to this court, and therefore, at the instance of the assessee in this sales tax reference the undermentioned question of law has been referred to this high court for answer and reply : 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the applicant was not entitled to set-off under rule 42a of the gujarat sales tax rules, 1970, in respect of the tax paid on the .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)2GLR1684
..... the learned counsel for the petitioners asserted that as per the regulations framed by the medical council of india, merit is the only criterion on the basis of which admission to post-graduate medical courses can be granted and the rule enabling the university concerned to prefer its own students not only makes a wholesale reservation in favour of the students of that university, but excludes totally the students of other universities located in the state of gujarat and, therefore, it being violative of article 14 of the ..... the principles laid down in the above quoted decisions, the only question to be considered is, whether the rules for admission to post-graduate medical courses framed by the gujarat university are repugnant to or encroaching upon or are in conflict with the regulations framed by the medical council of india in exercise of powers conferred on it under section 33 of the indian medical council act ..... of equality of opportunity and institutional continuity in education which has its own value and relevance, took the view that though residence requirement within the state should not be a ground for reservation in admissions to post-graduate courses, a certain percentage of seats should be reserved on the basis of institutional preference in the sense that a student who has ..... kerala and another, air 1980 sc 838, the petitioner had failed to qualify for selection from the kerala university pool, not having secured high enough marks and had failed to fall within the .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)1GLR394; (1985)1GLR541; (1986)ILLJ1Guj
..... 309 of the constitution of india prescribing conditions and criteria for promotion to district judge are made by the governor in exercise of legislative power and there the high court has no say in the matter as far as the formulation of the rules is concerned and if the very governor then makes the abovementioned 1967 general rules overriding the special rules of recruitment, the high court cannot have any say in the matter. ..... in any rules for the time being in force relating to the recruitment to any service or post, the upper age limit for the purposes of recruitment prescribed in such rules shall not apply to a candidate, who is already in gujarat government service either as permanent government servant or as a temporary government servant officiating continuously for six months in substantive or leave vacancy or in a vacancy caused as result of deputation of other servants and was within the age limit prescribed for the post at the time of his first ..... accommodation control act and there was nothing to show that there had been fraud or collusion; that would be its reasonable letting value, but where it was not so and the building had never been let out and was being used in a manner where the question of fixing its standard rent does not arise by recourse to clause (b), it would be permissible to fix its reasonable rent without regard to the provisions of 1961 act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]98ITR403(Guj)
..... or person for taxation or apply different rates of taxation to different classes of commodities and persons and if such exercise of power by the legislature would not be open to attack under article 14, the same result must follow when having learned by experience that huge sums of tax-evaded monies find a safe outlet in the construction of immovable properties, it picks out a class of persons and through its medium aims at detecting such evasion of ..... an essential ingredient of the offence created by the impugned provision, the fact that the omission to furnish particulars was unintentional or accidental or for reason beyond the control of the contractor is a relevant matter which must enter into account in the imposition ..... the failure to furnish requisite particulars within the time and in the manner prescribed has been made a continuing offence and power to impose on the defaulting contractor fine not exceeding fifty rupees for every day during which the contravention continues and not exceeding in the ..... the course of proceedings for assessment to income-tax for the assessment years 1965-66 to 1970-71 (in the case of the second petitioner) and assessment years 1968-69 to 1970-71 (in the case of the third petitioner), particulars relating to these various contracts were disclosed by the respective petitioners and assessment orders were passed in due course by the concerned income-tax officer after taking into account the income derived by the second and third petitioner out of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj131; (1970)GLR897
..... to the vires of a statute on the ground of excessive delegation, it becomes necessary to inquire whether the impugned delegation involves the delegation of an essential legislative function or power or whether the legislature has enunciated its policy and principles and delegated to the subordinate authority accessory or subordinate powers for the purpose of working out the details within the framework ..... (a) as part and parcel of the provisions relating to consolidation of holdings and approach the question of applicability of article 31a not from the point of view whether section 31 clause (a) is a measure of agrarian reform but whether the provisions of the act relating to consolidation of holdings are intended ..... the transfer is declared void, the transferor may not take action to recover possession of the land, for then he would have to return the purchase price received by him which he may not want to do and in that event the land would continue to remain in possession of the transferee and the object of the ..... are, therefore, of the view that the power to prescribe conditions contemplated under section 31 clause (a) read with section 37(2)(n) is not an uncontrolled or uncanalised power but there is a legislative policy or principle to guide and control it and it is only within the confines of that policy or principle and for the purpose of effectuating or carrying it out that the state government can, in exercise of the delegated power, make rules prescribing conditions ..... kerala .....
Tag this Judgment!Court : Gujarat
Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395
..... of the petitioners, it is contended that if power to issue such standing orders or directions are held to be authorised by provisions of section 151a of the act, then the said section is ultra vires the constitution, being violative of article 14 of the constitution ..... like goods are ordinarily sold or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale of offer for sale : provided that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46 or ..... the directions as invalid and vitiating the proceedings of assessment, the supreme court observed :'if the exercise by the collector was a quasi-judicial power - as we hold it to be - that power cannot be controlled by the directions issued by the ..... call their orders as their judgments; they would essentially be the judgments of the authority that gave the directions and which authority had given those judgments without hearing the aggrieved party. ..... the case of orient paper mills (supra) was followed by supreme court subsequently in the case of same party (air 1970 sc 1498) and is also a case under the central excises and salt act, where no provision analogous to section 151a, as is found in customs act ..... of india, air 1970 sc 1498 and .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)2GLR1142
..... of articles 14 and 16 of the constitution of india.7.2 it is the case of the petitioners that though the petitioners are appointed under the provisions of bombay home guards act, 1947 and the bombay home guards rules, 1953, really they are governed by the government ..... power of regularisation on page 340 and ultimately para 17 on page 345 and para 26 on page 352 where this court has held that these ad hoc lecturers cannot be directed to be continued contrary to the recruitment rules, nor can they be ordered to be regularised by any mode not warranted by the statutory rules governing the appointments to ..... the learned author has on page 230 has further observed as under:'everyone has the right to a standard of living adequate for the health and well being of himself and his family, including food, clothing, housing and medical care and the necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond one's control.the directive principles of our constitution practically lay down ..... the hon'ble supreme court has taken into consideration certain directive principles of state policy and after considering certain directive principles of state policy some of the essential fundamental rights include 'right to life' and thus right to life has been expanded in this behalf.27.10 reading articles 21, 38, 42, 43 and 48a together, the hon'ble supreme court has concluded in .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)26CTR(Guj)209; [1982]138ITR143(Guj)
..... the bombay act was that if any land is acquired under the land acquisition act, 1894, during the continuance of the bombay act, in determining the amount of compensation to be awarded for such land, the court would take into consideration, inter alia, the market value of the land at the date of the publication of the ..... controller could not have considered the fact of the cancellation of the notice which has occurred within five weeks of the demise of the owner, maniben, and he must, therefore, confine himself to the facts existing on the date of the demise, namely, december 12, 1962, even then we are of the opinion that the heirs of the deceased would have been legally justified in claiming compensation of the land if the acquisition notice had been implemented by making an award in claiming compensation in the sum for which the ..... the finance act, 1894, was merely machinery for estimating the value and accordingly the value of the shares for the purposes of estate duty was to be estimated at the price which they would fetch in the open market on the terms that the purchaser should be entitled to be registered and to be regarded as holder of shares subject to the provisions of the articles, inter alia, relating to alienation and transfer of shares of the ..... section the power the make any law by an appropriate legislature was subject to the conditions ..... [1970]76itr471(sc) , the question arose as to what would be the valuation of the right to an aliquot share in the net income of the .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC302(Guj)
..... the parliament could, of course, lift the ban and restore the taxing power of the states by enacting a law under article 286, clause (2), but instead the parliament preferred to adopt the recommendations of the taxation enquiry commission, which had been set up in the meantime to examine, inter alia, the question of imposition of tax on inter-state sales, and on the basis of these recommendations, amended articles 269 and 286 and enacted the central act. ..... held that article 286(1)(a) read with the explanation prohibited the taxation of sales and purchases involving inter-state elements by all states except the state in which the goods were actually delivered for the purpose of consumption therein and that clause (2) of article 286 did not affect the power of the state in which delivery of the goods was so made to tax the sales or purchases of the kind mentioned in the explanation, the effect of which was to convert such inter-state transactions into intra-state transactions and ..... the exercise of the delegated power must be controlled and guided by the policy or principle laid down by the legislature so that the delegate is not free to depart from the legislative policy or principle and lay down a policy or principle of its own, which is an essential legislative function. ..... )) continued to apply with equal force. ..... )) and state of kerala v. ..... joseph and company ([1970] 25 s.t.c. ..... joseph and company ([1970] 25 s.t.c. ..... ([1970] 25 s.t.c. .....
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