Court : Gujarat
Reported in : [2001]103CompCas1041(Guj); (1995)1GLR673
..... chidambaram, learned counsel for the appellants, that :(i) the board of directors (15 directors) of sccil has taken a decision to purchase the shares of ccgl ;(ii) the said decision is taken in the interest of the company for various reasons ;(iii) the other 13 directors who were parties to the decision taken by the board of directors are not made parties to the present proceedings and there is no allegation against them ;(iv) the decision to purchase the shares was taken in the interest of the company because the sccil is producing cement and its installedcapacity at present is 11 lakhs ..... in the aforesaid case of vadilal, air 1925 bom 188, the court has held that the minority has a right to sue one of the shareholders forming the majority for acts of misappropriation of the company's goods on the partof that shareholder, even though the majority approved of his acts. ..... ' we agree with the principle so stated by the australian high court and, in our opinion, it applies with great force to the situation in the present case. ..... mehta [1962] 32 comp cas 970 (guj).23. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)183CTR(Guj)556; [2003]264ITR289(Guj)
..... : [1997]226itr625(sc) the apex court ruled in context of section 22 of the act, that having regard to the ground realities and further having regard to the object of the act, namely, to tax the income, the owner is a person who is entitled to receive income from the property of his own right. ..... the assessee is a co-operative society registered under the gujarat cooperative societies act, 1962. ..... these it references are made by the tribunal in respect of assessment of various assessment years of the respondent, pursuant to the directions issued by this court under section 256(2) of the it act, 1961 (hereinafter referred to as 'the act') for referring questions which are almost identical, though differently worded. ..... as regards letting out a part of the premises to the post office also, these days when trade and commerce is expanding far from being restricted to local markets, traders would require services of postal department and the action of the assessee in arranging for post office in the premises itself, in our view, is an act of providing amenity to its members for promotion of their trade. ..... that incidental use cannot be regarded as an act of deriving income from the property, and, therefore, in our view, the income derived by the assessee by permitting use of the auditorium by collecting charges therefor cannot be considered as 'income from house property' or 'income from other sources' but would fall under the head 'business income'.18. .....
Tag this Judgment!Court : Gujarat
Reported in : (1998)1GLR850
..... the kerala payment of subsistence allowance act, 1972 also clearly provides in section 3 sub-section (2) that an employee shall not in any event be liable to refund or forfeit any part of the subsistence allowance admissible to him under sub-section (1). ..... it may not be unlikely that in some cases an employer may suffer unmerited hardship upto a period of two months within which his application for lay-off is required to be disposed of by the authority concerned but having undertaken a productive venture by establishing an industrial unit employing a large number of labour force such employer has to face such consequence on some occasions and may have to suffer some hardship for some time but not exceeding two months within ..... nanavati submitted that in the first place, the order of discharge or dismissal comes into force when the employer makes it effective and all the obligations of the employer as well as the employee come to an end. ..... ' what is stated therein applies with full force to the provisions of the industrial relations acts like the i.d. ..... section 35(5) provides that until the standing orders in respect of an undertaking come into force after their settlement, the model standing orders, if any, notified in respect of the industry shall apply to that undertaking. ..... however, whether they have a statutory force or not, the very judgment holds that the standing orders create statutorily imposed conditions of service. .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR365
..... section 13 of the gujarat education cess act, 1962 (hereinafter referred to as the 'act'), inter alia, provides for enabling power to the state government to grant exemption. ..... for public worship or for a public charitable purposes and held for a public trust registered under the bombay public trust act, 1950 or for a society registered under the societies registration act, 1960.explanation: the following buildings and lands or portions thereof shall not be deemed to be solely occupied and used for public worship or for a public charitable purposes within the meaning of clause 2 namely:(a) buildings or lands or portions thereof in which any trade or business is carried on, and ..... the aforesaid resolution, if read as it is, it is apparent that if the land or building is solely or a portion thereof is solely used for public worship or public charitable purposes and then held by a public trust registered under the bombay public trust act or society registered under the societies registration act, the exemption is available. ..... it is an admitted position that the state government has issued notification dated 24.12.1963 for grant of exemption to the class of the land and building solely for public worships or for public charitable purpose and owned by a public trust registered under the bombay public trust act or for a society registered under the societies registration act. ..... 1 is a charitable trust registered under the bombay public trust act. .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)2GLR1263
..... certain survey numbers which were within the local limits of nagar panchayat were sought to be excluded from the limits of chhani nagar panchayat by issuing a notification in purported exercise of powers under section 16 of the gujarat industrial development act, 1962 read with sub-section (2) of section 9 of the gujarat panchayats act, 1961, as also chapter-xvi a of the gujarat municipalities act, 1963. ..... relating to notified areas and any other provisions of that act shall extend to and be brought into force in any industrial area, and thereupon such area shall be deemed to be a notified area under that act;(b) appoint the corporation nor any officer or committee thereof for the purposes of the assessment and recovery of any taxes, when imposed under the provisions so extended and for enforcing such provisions;(c) provided that the provisions of any other law relating to local authorities which ..... is in force in that area shall cease to apply, and thereupon such provisions shall cease to apply thereto;(d) make .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR1024
..... it was lastly urged that, in any event, agreement between the parties clearly spelt out a liability to pay the education cess under the gujarat education cess act, 1962, and if once the education cess is payable by the tenant in view of the recent decision of this high court in civil revision application no. ..... where possession is sought on the ground of non-payment of rent and it is shown that the rent for more than six months is in arrears and that the rent is payable by the month, and there is no dispute about the standard rent or permitted increases and the tenant has neglected to pay the rent in arrears after receipt of the notice under section 12(2), the case would be governed by section 12(3) (a) of the rent act and the landlord would be entitled to recover possession. ..... section 20 reads as under:any amount paid on account of rent after the date of the coming into operation of this act shall, except in so far as payment thereof is in accordance with the provisions of this act, be recoverable by the tenant from the landlord to whom it was paid or on whose behalf it was received or from his legal representative at any time within a period of six months from the date of payment and may, without prejudice to any other remedy for recovery, be deducted by such tenant from any .....
Tag this Judgment!Court : Gujarat
Reported in : (1970)11GLR935
..... the defence of india ordinance was subsequently repealed by the defence of india act, 1962 on 12th december 1962 but by virtue of the saving provision, the defence of india rules, 1962 were continued in force. ..... -a of the defence of india rules, 1962, shall, in so far as it is not inconsistent with the provisions of this act, be deemed to have been done, taken, made, given, issued, granted, adjudged, imposed or ordered, as the case may be, under the corresponding provision of this act, as if this act had commenced on the 29th day of june, 1968.the reference to the gold (control) act, 1965, in section 116 sub-section (1) of the gold control act was to a prior legislation which had been passed by the parliament but which had not been brought into force. ..... forfeiture ordered or any other thing done or any other action taken under or in pursuance of the provisions of part x1ia of the defence of india rules, 1962 so far as it is not inconsistent with the provisions of this ordinance, be deemed to have been made, issued, granted, adjudged, impsoed, ordered, done or taken under the corresponding provisions of this ordinance.the gold control ordinance was subsequently replaced by the gold (control) act, 1968 (hereinafter referred to as the gold control act) which came into force on 1st september, 1968. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj23; 1968CriLJ156; (1968)0GLR201
..... we have thus to see whether the rules, which are the statutory rules, enacted under the defence of india act, 1962, and have the force of law, contain any provision to deal with such offences otherwise than as provided under the code. ..... in our view, therefore, in absence of any corresponding specific provision to the contrary or any special form of procedure prescribed under the defence of india act, 1962, or under the rules made thereunder, there can be no question of repeal by implication. ..... v of 1898), hereinafter referred to as 'the code' sub-section (2) of section 1 of the code extends the provisions of the code to the whole of india except the state of jammu and kashmir, and the union territory of manipur and provides that, in the absence of any specific provision to the contrary, nothing contained therein shall affect any special or local law in free, or any special jurisdiction or power conferred, or any special form of procedure prescribed, by any other law for the time being in force. ..... (10) thus, on a consideration of the relevant sections of the defence of india act the scheme of the rules and the relevant rules thereunder, as also of the relevant provision s of the code, in our opinion, rule 125 (9) (a) which is punishing rule for contravention of any provision of the rule or any offer made thereunder, deals with cognizable offences and a police officer has powers to arrest the offender without a warrant. .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]33STC353(Guj)
..... the tribunal accepted the said argument and at the instance of the state has referred the following question for our determination, namely, whether on the correct interpretation of section 57 of the bombay sales tax act, 1959, the period of limitation of 5 years prescribed for exercising the revisional jurisdiction by the commissioner on his own motion, applies only to the calling of the record of any order of any officer appointed under section 20 to assist him, or also applies to the examination of such record and passing such order thereon as ..... we, therefore, answer the question which has been referred to us holding that on the correct interpretation of section 57 of the bombay sales tax act, 1959, the period of limitation of 5 years prescribed for exercising the revisional jurisdiction by the commissioner on his own motion applies only to the calling of the record of any order of any officer appointed under section 20 to assist him and it is not necessary that the entire revision proceeding should be ..... section 20 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper; (b) the tribunal, on application made to it against an order of the commissioner not being an order passed under sub-section (2) of section 55 in second appeal within four months from the date of the communication of the order, may call for and examine the record of any such order, and pass such order thereon ..... the state of madras ([1962 .....
Tag this Judgment!Court : Gujarat
Reported in : 2002CriLJ3469; (2002)2GLR1713
..... beeny, 2001 (7) scale 3, also says that 'under section 139 of the negotiable instruments act, the court has to raise presumption that in complaint under section 138, the cheque had been issued for debt or liability'.8. ..... dhoot, where this court has held that the court can take cognizance of the offence punishable under sections 138 and 142 of the negotiable instrument act only if the complaint is filed in writing by payee or holder in due course of the cheque. ..... in a complaint filed under section 138 of the negotiable instruments act, first time it is stated on behalf of the company that there was a consideration of rs. ..... the complainant on specific allegations has to show a prima facie legal liability of the accused and in doing so, he can take advantage of the scheme of the act i.e. ..... 3) for the offence punishable under section 138 of negotiable instruments act has prayed that the complaint and the criminal case registered be quashed and set aside. ..... the inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whim or caprice. ..... in the settlement the payment schedule was fixed and accordingly parties were to act. ..... 100 of 1992 under section 25-r of the industrial disputes act was filed by t.l.a. ..... act provides for presumption, the court while dealing with petition under section 482 of cr.p.c. ..... verma and there were verbal instructions on the basis of which he acted. ..... mann, general manager was arrived at under section 2(p) of the industrial disputes act. .....
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