Judgment Search Results Home > Cases Phrase: the kerala land reforms amendment act 1979 1 Court: gujarat Page 5 of about 601 results (0.145 seconds)

Prahladji Mohanji Thakor Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : AIR1999Guj289; (2000)GLR6

..... state of karnataka, (1991) 3 scc 358, constitutional validity of certain provisions of the karnataka silkworm seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was initially challenged on the ground that they were violative of article 19(1)(g) of the constitution. ..... of a new district or taluka under the land revenue code, or for any other reason, the limits of a district, or as the case may be, a taluka are, during the term of office of the members of the district panchayat or, as the case may be, the taluka panchayat, altered so as to- (a) include any area therein, or (b) exclude any area therefrom, the state government may, notwithstanding anything contained in this act or any other law for the time being in force, by order published in the official gazette, provide for all or any of the following matters, namely ..... in that case, the apex court declared section 59a of the kerala general sales tax act, 1963 as inserted by act 43 of 1975 ultra vires and unconstitutional. 8. ..... parmar also drew our attention to a recent decision in state of kerala v. .....

Rajnagar Vaktapur Ginning, Pressing and Manufacturing Co. Ltd. (In Liq ...

Court : Gujarat

Reported in : [1975]99ITR264(Guj)

..... of kerala, where the court was concerned with the vires of the provisions contained in travancore cochin land tax act (15 of 1955 as amended by act 10 of 1957) by which a uniform basic tax was sought to be levied on the lands situated in the state ..... state of kerala, where the court was considering a challenge under article 14 to the provisions of the kerala plantation (additional tax) act (17 of 1960) as amended by the kerala plantation (additional tax) amendment act (19 of 1967 ..... , the court having first found that, as the government was the authority to pick and choose whether it should proceed for purposes of acquisition under the improvement trust act or under the land acquisition act, and if it decides to proceed under the improvement trust act, the government can ignore the potential value of the land and deprive the owner of the statutory solatium which would have been otherwise available to the owner while making a claim for compensation under the land acquisition act. ..... the vires of the provisions of the amending act were challenged on the ground of they being violative of the equality clause contained in article 14 of the ..... what the legislature sought to achieve by addition of these new provisions was that the owner whose land was acquired under the improvement act was paid compensation not according to the market value of the land but the market value according to the use to which the land was put at the date with reference to which the market value was to be determined in .....

Commissioner of Income-tax, Gujarat Vs. Hides and Leather Products Pvt ...

Court : Gujarat

Reported in : [1975]101ITR61(Guj)

..... to section 10(25) as it stood after the amendment by the indian income-tax (amendment) act, 1953 (25 of 1953), which came into force with effect from april 1, 1952, for the purposes of sub-section (5) of section 10, the expression 'actual cost' meant the actual cost of the assets to the assessee reduced by that portion of the cost thereof, if any, as had been met directly or indirectly by government or by any public or local authority, and any allowance in respect of any depreciation carried forward under clause (b) of the proviso to clause (vi) of sub-section ..... prior to the insertion of the explanation to sub-section (5) of section 10 by the indian income-tax (amendment) act, 1953 (25 of 1953), there had been a series of decision regarding the meaning of the word 'actual cost to the assessee' occurring in the provision of section 10. ..... 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. ..... by the kerala high court in commissioner of income-tax v. .....

Udayan Chinubhai and ors. Vs. Commissioner of Income-tax and anr.

Court : Gujarat

Reported in : [1978]111ITR584(Guj)

..... on the question whether the income from the agricultural lands which were put in possession of the junior members were liable for inclusion in the income of the family, the high court answered the reference against the assessee, holding that such income was liable for inclusion in the income of the family under section 9(1) of the kerala agricultural income-tax act, 1950. ..... now, it must be noticed that in the cases before the supreme court in venugopala varma rajah's case : [1972]84itr466(sc) and ratilal nathalal's case : [1954]25itr426(sc) , the question in each case arose under section 16(1) (c) of the act of 1922 or the provisions of the kerala agricultural income-tax act, similar to the provisions of section 16(1)(c). ..... under section 16(1)(c), in computing the total income of an assessee all income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the indian income-tax (amendment) act, 1939, from assets remaining the property of the settlor or disponer shall be deemed to be income of the settlor or disponer, and all income arising to any person by virtue of a revocable transfer of assets shall be deemed to be income of the transferor. ..... further amendments were made by bombay act no. ..... 16 of 1936, certain amendments were made to bombay act no. .....

Sursangji Ambaram and ors. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : (2002)2GLR1462

..... in the first place, on merits it is submitted by both the learned counsel that the order of the mamlatdar which was challenged before the deputy collector (land reforms) in revision application under section 76a of the act was passed in the year 1960 but the revision application under section 76a was filed in the year 1995, section 76a specifically provides that the revisional powers cannot be exercised beyond one year from the date of the order. ..... the provisions of sections 4, 5, 12 and 14 of the limitation act, 1908 shall apply to the filing of such appeal or application for revision;provided that an appeal against a decision of the mamlatdar under sections 31 of 32f or an order passed by the tribunal under section 32g before the date of the commencement of the bombay tenancy and agricultural lands (gujarat amendment) act, 1960 may be filed within a period of six months from the date of such commencement.'9. ..... the tenancy act is an act to amend the law relating to the tenancy of agricultural lands and is basically a law for agrarian reforms. ..... any party aggrieved by such an order has to approach the competent forum for challenging such order, and it is only when such competent forum sets aside the order that the order can be ignored otherwise it continues to be binding on all concerned, vide state of kerala v. m. k. .....

Naran Anappa Sheti Vs. Jayantilal Chunilal Sahah

Court : Gujarat

Reported in : AIR1987Guj205; (1986)1GLR206

..... therefore, by no stretch of reasoning it can be said that the high court amendments in the states of maharashtra and gujarat are in any way inconsistent with the provisions of the principal act as amended by the amending act.10. ..... thus the provision inserted by high court amendments in the -states of maharashtra and gujarat achieved the object which is underlying behind the amendment inserted in the code by amending act of 1976. ..... there is no occasion for the court to say that the application for condonation of delay might be entertained later and there is no occasion for the appellant to request that such an application should be received even at this stage in the interest of j ustice ...............in short, the view taken by both, kerala highcourt and karnataka high court, proceeds: on the footing that the provision of 0. 41, r. ..... the respondent-landlord alleged that the petitioner was in arrears of rent from december 12, 1978 till july 21, 1979. ..... she came to know about the dismissal of the appeal only when she sent her son on november 8,1979 to her advocate. ..... 460 of 1979 in the court of civil judge (sd), narol. ..... the second appeal .was filed on november 27, 1979. ..... patel chhotabhai motibhai, reported in (1979) 20 guj lr 918. ..... application for condonation of delay was filed on december 6, 1979. .....

NitIn Shantilal Bhagat and 1 Vs State of Gujarat Through B R Choksi

Court : Gujarat

..... (2) the power of superintendence under article 227 of the constitution, prior to its amendment by 42nd amendment act of 1976, was a power of judicial superintendence akin to the power of revision being exercised under section 115 of the civil p.c. ..... 100a of the code of civil procedure, 1908, which was inserted in that code by the code of civil procedure (amendment) act, 1976, under which no further appeal is to lie against the judgment of a single judge of the high court in a second appeal. ..... but, after the 42nd amendment act, the power under art.227 of the constitution can only be exercised in respect of orders or decisions of subordinate courts. ..... (9) appeals arising out of the land acquisition references, the value of the subject matter of which does not exceed rs.10,00,000/- except where the valuation in an allied matter to be heard with the former exceeds rs.10,00,000/-. ..... narottamdas bechardas reported in air 1979 gujarat 1(1) made the following observation:-"12. ..... narottamdas bechardas reported in air 1979 gujarat 1(1) and in many other cases. ..... narottamdas bechardasreported in air 1979 gujarat 1(1).28. .....

Dhrangadhra Municipality Vs. Dhrangadhra Chemical Works Ltd.

Court : Gujarat

Reported in : 1988(35)ELT88(Guj); (1988)1GLR388

..... for a declaration that the mysore elementary education act, 1941, and the amendments to it by the mysore elementary education (amendment) act (xii of 1955) providing for levy and collection of education cess on items on which education cess was being levied as prescribed in the schedules of the respective acts were beyond the competence of the mysore state legislature and for refund of the educational cess paid during 1951-52 to 1955-56 on shop rentals and tree tax in respect of toddy and duty of excise in respect of arrack and special liquor. ..... consequently, it must be held that for completing the cause of action under section 72 of the act, the following three basic requirements of the section have to be pleaded and then proved by the plaintiff against the defendant, (i) that the amount was paid under a mistake by the plaintiff to the defendant and that at the time of payment, both the plaintiff as well as the defendant were labouring under a mutual mistake, meaning thereby, that the plaintiff thought that the amount was legally due by the plaintiff to the defendant. ..... the decision of the supreme court in the case of state of kerala v. ..... in this connection, it would be profitable to have a look at the commentary on anson's law of contract, 25th edition, published in 1979 by oxford university press. ..... state of punjab, air 1979 sc 1384, wherein guidelines are provided as to how the judgment of the supreme court is to be read, understood and applied. .....

Gujarat Municipal Finance Board Vs. Deputy Commissioner of Income Tax

Court : Gujarat

Reported in : [1996]221ITR317(Guj)

..... municipalities act, 1963 ..... to the local authorities loans act, 1914 or the saurashtra local authorities loans act, 1951 and to any general or special order made by the state government made in this behalf - (i) to grant loans to the local authorities, out of the fund, (ii) to distribute on behalf of the state government grant-in-aid of the revenues of the local authorities, out of the amounts provided to the board by the government for that purpose for the performance by such authorities of their duties and functions under the bombay provincial municipal corporations act, 1949, or as the case may be, the gujarat ..... it may be required to be noted that constitutional provision is amended by 74th amendment of 1992 whereas the boards act is enacted in 1979, much before the amendment in the constitution. 10. mr. ..... regulation of land use and construction of buildings. 3. .....

Ambalal Maganlal Vs. Union of India and anr.

Court : Gujarat

Reported in : [1975]98ITR237(Guj)

..... with effect from april 1, 1970, the definition of 'agricultural income' was amended by the taxation laws (amendment) act, being act 42 of 1970, with retrospective effect, that is, from april 1, 1970, so as to provide by virtue of the proviso that agricultural income must not be derived from land situated in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town, area committee, town committee, or by any other name) or a cantonment board and which has a population of not ..... agricultural income-tax officer : [1973]91itr438(ker) questions similar to the question before us came up for consideration before the kerala high court and there the learned single judge of the kerala high court has come to the same conclusions as we have done regarding article 366(1) and the entries in list ii of the seventh schedule and also article 274(1) of the constitution. ..... state of kerala : [1961]3scr77 , it is obvious that article 14 cannot be invoked against this piece of legislation which treats same kind of property which is not similarly situated. ..... state of kerala : [1961]3scr77 . ..... state of kerala : [1970]3scr383 . .....