Court : Gujarat
Reported in : [1977]108ITR771(Guj)
..... justified in holding that on the date on which the assessee had filed application under section 113 of the act, the assessment for the assessment year 1962-63 was not pending (2) whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the income-tax officer was justified in not allowing the assessee to exercise the option under section 113 of the act for the assessment year 1962-63 (3) whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the status of the assessee was resident but ..... there it was held that the word 'pending' in section 5 of the west bengal premises rent control (temporary provisions) (amendment) act, 1950, should be liberally construed so as to include a case such as the one where although no actual appeal was pending when the amending act came into force an appeal was subsequently filed within limitation and, consequently, the appeal was to be disposed of on the basis that the law in force at the time when the decree was passed was the law as it stood amended by the amending act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]95CompCas663(Guj)
..... concerning the receipts of the auction, it was ordered : 'as regards the amounts retained in respect of the auction proceeds, it may be mentioned that according to the normal stock exchange practices whenever a seller is not able to deliver the securities and when the auction is called for, the monies are taken from the buyer to the extent of the transaction price/standard price and from the seller to the extent of the difference between the transaction price/standard price and the auction price and given to the offerer who has given the securities in the auction ..... commission. it also repelled the contention that the order be treated as a rule, amending existing rule 7 under the cochin abkari act, by holding that even if it was possible to regard the endorsement made by the government on the reference made to it by the board of revenue, as a rule or notification prescribing the rate of duty, it not having been published in accordance with requirement of section 69 of the act it cannot have the force of ..... condition. a learned single judge of the kerala high court proposed a post-decisional hearing. r. ..... v. state of punjab, : [1962]2scr69 , that an illegal seizure amounts to deprivation of property without the authority of ..... v. state of punjab, : [1962]2scr69 , the court reiterated its view in wazir chand ..... . the question had arisen regarding the levy of customs duty in a case where some one had sent goods from goa to bombay, in 1962, after goa had been liberated and became part of the indian .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)25CTR(Guj)263
..... we are in full agreement with the view taken by the bombay high court and to some extent with the view taken by the kerala high court. ..... in the case before the kerala high court, the assessee had made certain profits by the sale of import entitlements, and one of the questions which arose before the kerala high court was whether such profits could be regarded and considered to be profit derived from export of any goods or merchandise out of india within the meaning of s ..... the same argument which is advanced before us was advanced on behalf of the assessee before the kerala high court, namely, that the assessee had become eligible for import entitlement only on account of its having exported goods out of india ..... the provision which was considered by the kerala high court was identical with the provision which is under consideration in the instant ..... cit : [1978]114itr822(ker) , the kerala high court dealt with the words 'derive profits and gains from export of goods' used in ..... therefore, following the decisions of the privy council, the supreme court, kerala high court, and bombay high court, in our opinion, the assessee-company is not entitled to include the savings made by it, on account of import of raw materials as stated above, in the profits and gains derived from the export of goods. ..... 2) act, 1962, will have to be given a meaning consistent with what was decided in these cases and the words 'derived from exports' cannot be accepted as equivalent to 'referable to exports'.' 26 .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)25CTR(Guj)263; [1982]137ITR616(Guj)
..... in the case before the kerala high court, the assessee had made certain profits by the sale of import entitlements, and one of the questions which arose before the kerala high court was whether such profits could be regarded and considered to be profit derived from export of any goods or merchandise out of india within the meaning of s. ..... therefore, following the decisions of the privy council, the supreme court, kerala high court, and bombay high court, in our opinion, the assessee-company is not entitled to include the savings made by it, on account of import of raw materials as stated above, in the profits and gains derived from the export of goods.in the result, the questions referred to us in each of the references is answered in the affirmative and against the assessee-company. ..... 'we are in full agreement with the view taken by the bombay high court and to some extent with the view taken by the kerala high court. ..... the same argument which is advanced before us was advanced on behalf of the assessee before the kerala high court, namely, that the assessee had become eligible for import entitlement only on account of its having exported goods out of india. ..... the provision which was considered by the kerala high court was identical with the provision which is under consideration in the instant case ..... 2) act, 1962, will have to be given a meaning consistent with what was decided in these cases and the words derived from exports cannot be accepted as equivalent to referable to exports. .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]101ITR61(Guj)
..... under section 43, sub-section (6) of the act, of 1961, 'written down value' means, (a) in the case of assets acquired in th previous year, the actual cost to the assessee; and (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation actually allowed to him under the act of 1961, or under the indian income-tax act, 1922, or any act repealed by the act of 1922, or under any executive orders issued when the indian income-tax act, 1886, was in force. ..... the result, therefore, is that reading section 43(6) in the only manner in which it can be read and in view of the fact that the legislature has specially made a distinction between actual cost not at the time when the assets were acquired before the coming into force of the act of 1961 but actual cost to the assessee as defined by section 43(1) and as specifically referred to there-in, as depreciation allowed under the act of 1922 have to be deducted from such actual cost, it is not possible for us to accept the contention urged by mr. ..... after the enactment of the income-tax act, 1961, which came into force with effect from april 1, 1962, the position was changed by inserting the definition clause in section 43(1). ..... by the kerala high court in commissioner of income-tax v. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR1091
..... behalf may suspend, reduce, dismiss or remove (an inspector or) any member of the subordinate ranks of the police force whom he shall think cruel, perverse, remiss or negligent in the discharge of his duty or unfit for the same, and may fine to an amount not exceeding one month's pay, any member of the subordinate ranks of the police force, who is guilty of any breach of discipline or misconduct or any act rendering him unfit for the discharge of his duty, which does not require his suspension or dismissal. ..... the latter, however, differed from the finding recorded by the enquiry officer and, tentatively, came to the conclusion that petitioner was guilty of the charge of corruption and, on that basis, he issued a show cause notice on 13th may 1962 to petitioner, calling upon him to show cause why he should not be reduced to the post of iii grade head constable for a period of six months. ..... 824 of 1962, 967 of 1962 and 61 of 1963, the judgment in which was delivered by my learned brother mehta j. ..... peti tioner filed his reply, but, on 5th june 1962, the d. ..... 824 of 1962, 967 of 1962 and 61 of 1963, kishanchand v. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)0GLR1091; (1969)IILLJ59Guj
..... suspend, reduce, dismiss or remove (an inspector or) any member of the subordinate ranks of the police force whom he shall think cruel, perverse, remiss or negligent in the discharge of his duty or unfit for the same, and may fine to an amount not exceeding one month's pay, any member of the subordinate ranks of then police force, who is guilty of any breach of discipline or misconduct or any act rendering him unfit for the discharge of his duty, which does not require his suspension ..... and 967 of 1962 and 61 of 1963, we were concerned with the validity of that part of the rule which concerned the first kind of case directly and we have considered the validity of only that part of the rule in the context of in appealable order passed by an authority subordinate to the inspector-general of ..... the latter, however, differed from the finding recorded by the enquiry officer and, tentatively, came to the conclusion that the petitioner was quilty of the charge of corruption and, on that basis, he issued a show-cause notice on 13 may 1962 to petitioner, calling upon him to show cause why he should not be reduced to the post of iii grade head constable for a period of ..... petitioner filed his reply, but, on 5 june 1962, the district superintendent of police found petitioner guilty and reduced him from his post of ii grade head constable to that of the iii grade head constable for a period of six ..... 824 and 967 of 1962 and 61 of 1963, the judgment in which was delivered by my learned brother .....
Tag this Judgment!Court : Gujarat
Reported in : 1989CriLJ765; (1988)2GLR1404
..... section 53 of the act reads as under:53(1) the central government, after consultation with the state government, may, by notification published in the official gazette, invest any officer of the department of central excise, narcotics, customs, revenue intelligence or border security force or any class of such officers with the powers of an officer-in-charge of a police station for the investigation of the offences under this act,(2) the state government may, by notification published in the official gazette, invest any officer of the department of drugs control, revenue or excise or any class of such officers ..... collector of customs, madras : 1970crilj998 , the court in paragraph 11 held that in the majority judgment in barkat ram's case : [1962]3scr338 a comparison was made between the duties and powers of police officers and customs officers which may be summarised as follows:(1) the police is the instrument for the prevention and detection of crime which can be said to be the main object of having the police. ..... under the customs act, 1962 the custom officer has power to search a person and to arrest him, to search premises and to stop and search conveyances and to examine persons and also has power to summon persons to give evidence and to produce documents and to seize the goods, documents and things which are liable to confiscation. .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR693
..... in cases where by the deed of trust, the power to appoint/nominate a trustee of public trust was vested in the specified authority, the question before the full bench was as to whether section 50 of the bombay public trust act, 1950 would over-ride the provisions contained in the instrument of trust irrespective of the fact that the power to appoint/nominate trustee was vested in the specified authority by the deed of trust. ..... on coming into force of the provisions of section 50 of the bombay public trust act, 1950, a controversy was raised before this court that all applications for appointment or mode of succession of trustees of a public trust shall have to be made to the district court within whose jurisdiction the public trust is located and no other court can decide the application. ..... suleman isaji dadabhai reported in (1962) iii glr 877 and to the decision of the supreme court in the case of central talkies limited kanpur v. ..... suleman isaji dadabhai reported in : (1962)3glr877 as well as the decision of the supreme court in the case of central talkies limited kanpur v. ..... pathan nasirkhan kesharkhan reported in (1962) iii glr 803. .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)1GLR179
..... held that primary test for determining whether an officer is a police officer is: whether the officer concerned under the special act has been invested with all the powers exercisable by an officer-in-charge of a police station under the code qua investigation of offences including the power to initiate prosecution by submitting a report (charge-sheet), and further observed that an officer of the railway protection force making an inquiry in respect of an offence under section 3 of the railway property (unlawful possession) act, 1966 is not a police officer. ..... barkat ram, : [1962]3scr338 , the supreme court has observed that the expression 'police officer' has, however, not such a wide meaning as to include persons on whom certain police powers are conferred. ..... sell or deliver or dispose of or offer to sell, deliver or dispose of any essential article at price higher than that fixed by the government of india, the state government, the collector of a district or, as the case may be, the food and civil supply controller, ahmedabad city, in pursuance of powers conferred by any law for the time being in force or fixed by the producer and where no price is so fixed the price higher than that displayed by him in accordance with clause 16.it is very clear that there is prohibition against selling .....
Tag this Judgment!