Court : Gujarat
Reported in : (2003)2GLR1600
..... if that is so, the question as to whether the roll should be modified at the instance of persons claiming to be voters' or at the instance of persons objecting to the inclusion of the names of some persons in the voters list is a matter relating to election, and having regard to the fact that it is a right conferred under the act for which a special remedy has been provided, the court should not exercise the jurisdiction in the matter, since there is a provisional finality in the matters pertaining to various stages of election, and therefore, having regard to the recognised principle in the matter of public importance ..... 2 has passed an order on 22-4-2003 considering the petitioner's application dated 17-4-2003 and included the name of the petitioner-co-operative society in the voters list of agriculturists on the basis of the order of reconstruction of the petitioner-co-operative society.3. ..... director, agricultural market & rural finance and anr. ..... director of agriculture marketing and rural finance and ors. .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)198CTR(Guj)1; [2006]280ITR282(Guj)
..... commissioner of income tax, : [1998]231itr814(sc) , the apex court was called upon to resolve a controversy in the context of section 80p(2)(a)(iii) of the act but after reproducing the entire section at page 819 it was observed as under :we may notice that the provision is introduced with a view to encouraging and promoting the growth of the co-operative sector in the economic life of the country and in pursuance of the declared policy of the government, the correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct ..... 371 to 375 of 2003 arise out of another order wherein the bench of the tribunal has followed and applied the special bench decision.4 it is an admitted position between the parties that the controversy remains the same in all the tax appeals, except in relation to the findings of facts recorded by the tribunal. ..... that if both the terms banking business and sproviding credit facilities are read together the intention of the legislature becomes clear and that is to provide benefit of deduction to a cooperative society which actually provides credit/finance to its members in furtherance of the cooperative movement and not for the purposes of profit making. ..... in the case of kerala state co-operative marketing federation ltd and ors. v. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)3GLR2331; (2003)4GLR950
..... 3 of the act for regulating the sale and distribution of the essential commodities.14.2 having regard to the nature of the public distribution system in the essential articles including kerosene, it is clear that the purpose underlying the public distribution system will be frustrated if the essential articles meant to reach the ration-card holders, who are economically poor persons, at subsidised rates, get diverted to open market for being sold at higher rates, resulting in illicit profits to the dealers who so divert the essential commodity in violation of the public distribution system ..... inspector, kerala government, reported in 1998 (8) scc 227, was cited for the proposition that, in examining the reasonableness of a statutory provision, whether it is violative of the fundamental right guaranteed under art. ..... 234 of 2003 and cognate matters, are filed by the state government against the order allowing the petitions, challenging the cancellation of existing licences. ..... 15 of 2003 and cognate appeals is filed by the original petitioners against the orders rejecting their applications for renewal of licences, while the other group of appeals, being letters patent appeal no. ..... union of india, reported in 2003 (2) scc 673, was cited for the proposition that art. .....
Tag this Judgment!Court : Gujarat
Reported in : 2004ACJ1657
..... under section 119 of the income-tax act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the finance minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose medical needs were taken care of by the employers in respect of medical expenses incurred by them by allowing a deduction out of their total income, subject to limits, for any premium on medical insurance policies taken by them with the general insurance corporation of india, ..... for the foregoing reasons, we find ourselves in agreement with the reasoning and conclusions of the learned single judge in the impugned order from which the letters patent appeals no.1028 of 2003, no.1003 of 2003 and 1004 of 2003 arise, and there being no warrant for interference with the same, all the three appeals are, therefore, dismissed with costs.40.1 for the foregoing reasons, since the grounds given for refusing to renew the mediclaim insurance policies of petitioners nos ..... by letter dated 21st february 2003, the insurer informed the insured that, his request was refused and that he should not address further letters to the company which will not be replied.4.1 in the affidavit-in-reply dated 7th july 2003 filed on behalf of the insurer, the insurer contended that it had fulfilled its obligations under the existing policy, which ended on 14-12-2002, and that each mediclaim policy provides that policy can be renewed by mutual consent of all the parties. .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR392
..... this court has in case of sundaram finance limited (sfl) (supra) considered the provisions of section 2(9)(g) of the bombay money lenders act 1946 in a proceedings under section 482 of the code of criminal procedure while examining the prayer for quashing the complaint, which had been filed by the borrowers, complainant alleging that the petitioner finance company had vilotated provisions of the bombay money lenders act 1946. ..... 11,50,000=00 or 11,45,000=00 on 25/04/2003 to the accused coupled with his unequivocal admission of the returning of signed blank cheques and vouchers lying with them a security to the accused on settlement of old disputes go to support the defense version that there exist no liability to the complainant and or his firm and the complainant have misused one of the signed blank cheques lying with them for falsely implicating them as they had to settle the disputes wherein both the parties had to give up part of their respective claim ..... state of kerala and anr. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1530
..... if that is so, the question as to whether the roll should be modified at the instance of persons claiming to be voters or at the instance of persons objecting to the inclusion of the names of some persons in the voters list is a matter relating to election, and having regard to the fact that it is a right conferred under the act for which a special remedy has been provided, the court should not exercise the jurisdiction in the matter since there is a provisional finality in the matters pertaining to various stages of election, and therefore, having regard to the recognised principle in the matter of public importance ..... the present petition was filed by the petitioner on 26th may, 2003 praying for the relief which amounted to quashing and setting aside partly the final voters list the petitioner has suppressed the aforesaid fact, that the final voters list was published on 23rd may, 2003. ..... director of agriculture marketing and rural finance and ors. ..... director, agricultural market & rural finance and anr. .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]51STC88(Guj)
..... this principle, however, will not apply in the following cases : (a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applied the said provisions to the subsequent act.' 23. ..... we are of the opinion that having regard to the enlarged definition of the term 'cotton fabrics' in item 19 as effected by the finance act, 1969, as well as by the amending act of 1980, tarpaulins must be held to be cotton fabrics. ..... the supreme court in pio food packers' case [1980] 46 stc 63 (sc) was concerned with the question as to whether processed pineapple slices can be said to be commodity other than the original pineapple fruit, and therefore, not entitled to claim exemption from levy of purchase tax under section 5a(1)(a) of the kerala general sales tax act, 1963. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)4GLR554
..... 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 sec.2[j] of the industrial disputes act, and they cannot be said to be discharging sovereign functions stricto sensu. ..... another two member bench of 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 another v. ..... ] 2003 [96] flr 317, uttaranchal high court has, after considering the decision of the apex court in des raj and others v. ..... the said question and similar situation arose before the hon'ble apex court in case of krishi utpadan mandi samiti through its secretary, anand nagar and arvind chaubey and another reported in 2003-i-llj page 507. .....
Tag this Judgment!Court : Gujarat
Reported in : [2007]76SCL83(Guj)
..... the case within the scope of section 630 of the companies act.para : 13: both the courts have given the finding that the petitioner was allotted quarters in question by the respondent company during his employment and that upon dismissal from service, the petitioner ceased to have any right to occupy the quarters in question and the continued occupation of the quarters from the date of the dismissal order and more particularly from the date of service of eviction notice by the respondent company amounted to the wrongful withholding of the property of the ..... 14/2003 to 27/2003 and 30/2003 to 40/2003, wherein the court has stayed the proceedings of reference vide order dated 17.11.2005 ..... pahwa has submitted that after 21/1/2003 no protective orders are passed by any court enabling the respondents to withhold the quarters. ..... 10815 of 2002 dated 27.12.2002, wherein also, the status-quo was ordered to be maintained till 21.1.2003. ..... 381/2006 6/2004 292/03 5.5.2003 petitioner dhandhusariya no. ..... 394/2006 8/2004 348/03 11.2.2003 petitioner no. ..... sondarva 391/2006 14/2004 294/03 5.2.2003 petitioner no. ..... rajkumar sharma 389/2006 10/2004 354/03 11.2.2003 petitioner no. ..... rabinarayan raut 388/2006 15/2004 296/03 5.2.2003 petitioner no. ..... 387/2006 9/2004 295/03 5.2.2003 petitioner no. ..... himanshu dave 386/2006 16/2004 355/03 11.2.2003 petitioner no. ..... dhirendrakumar singh 385/2006 12/2004 356/03 11.2.2003 petitioner no. ..... 384/2006 5/2004 280/03 5.2.2003 petitioner no. ..... 379/2006 11/2004 347/03 11.02.2003 petitioner no. .....
Tag this Judgment!Court : Gujarat
Reported in : 2006CriLJ726
..... conclusion that there is sufficient round for proceeding against the accused.6.where there is an express legal bar engrafted in any of the provisions of the code or the concerned act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the code or the concerned act, providing efficacious redress for the grievance of the aggrieved party.7.where a criminal proceeding is manifestly attended with mala fide and/or where the proceeding is maliciously instituted with an ulterior motive for wreaking ..... vengeance on the accused and with a view to spite him due to private ..... (k) the vigilance department of lic also held an inquiry and had exonerated the deceased in the month of november, 2003. .....
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