Court : Gujarat
Reported in : AIR1977Guj62; (1977)0GLR1
..... the grants of inams whether of a village, portion of a village or land, which were exempted under the provisions of section 3 of the personal inams abolition act have also been abolished under the provisions of the devasthan inams abolition act, with the result, it is of little consequence whether a particular inam is a devasthan inam or not because all inams named under the provisions of section 2 and section 3 of the personal inams abolition act have now, ceased to exist either with effect from the date the personal inams abolition act came into force or from the date when the devasthan -inams abolition act came into ..... the division bench in that case though at one stage posed the question whether the inam in question is a personal inam as defined in section 2 (1) (e) or whether it is an exempted inam falling under section 3(2), later formulated the question in the following terms- 'the question before us is not whether the inam in question is a personal inam, but quite a different question whether the said inam is an exempted inam under section 3 (2) of the act. ..... , held-'where under the madras estates (abolition and conversion into ryotwari) act, 1948 as it stood at the material date, the enquiry by the settlement officer was confined to the ascertainment of two issues viz. ..... state of madras : air1953mad60 . .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2001Guj208; (2001)2GLR1356
..... stale of madras, reported in air 1971 sc 161, the supreme court while dealing with the provisions of the madras inam estates (abolition and conversion into ryotwari) act, 1963 and the madras minor inams (abolition and conversion into ryotwari) act, 1963, held that these acts were completely protected by art. ..... abolished; (b) save as expressly provided by or under this act, all rights legally subsisting immediately before the said day, in the devasthan inams so abolished and all other incidents of such inams shall be and are hereby extinguished; and (c) subject to the other provisions of this act, all devasthan lands shall be and are hereby made liable to the payment of land revenue in accordance with the provisions of the code and the rules made thereunder, and accordingly the provisions therein relating to unalienated land shall apply ..... (b) (i) in view of the placement of the gujarat devasthan inam abolition act, 1969 and the gujarat devasthan inam abolition (amendment) act, 1977 in the ninth schedule to the constitution, these acts are immune from any challenge on the ground that any provision thereof is inconsistent with or takes away or abridges any of the fundamental rights conferred by any provisions of part-ill of the constitution. .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)21CTR(Guj)38; [1980]126ITR413(Guj)
..... maneklal industries case : [1977]107itr133(guj) and by the bombay and the madras high court in the above two decision would apply to the facts of the case before us. ..... the tribunal held that the presentation of articles to its members having business transactions was on the occasion of the silver jubilee celebrations, and the expenses incurred in connection with traveling for the purchase of the articles were expenses in the course of and for the purpose of the business and were intended as incentive or encouragement to those members in the course of the business activities or transactions. ..... cit : [1968]69itr755(mad) , a similar expenditure incurred by the assessee in that case on the occasion of the silver jubilee week of the exhibition of a particular picture of which the assessee was acting as distributor and exhibitor, was allowed as a deduction as business expenditure under s. 10(2)(xv). ..... the assessee-company had to maintain good relations and by keeping the representative of the foreign collaborators in good humour the work of the assessee-company vis-a-vis the foreign collaborators would be smoothened considerably, it was clearly an act of good management and good managership to generate goodwill and such goodwill would help and was bound to help the assessee-company in keeping its relations with the employees of the foreign collaborators working smoothly and on proper lines. ..... act, 1961, and r. .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]199ITR17(Guj)
..... that income from the work of ginning and pressing the cotton of the members and from marketing the same was the only source of income for the society and, for earning this income and for ensuring the same over future years, this type of expenditure was found to be a prudent act of management on the part of the society, and, therefore, this expenditure must be treated as having been incurred solely and exclusively for the purpose of the business of the society. ..... disagreeing with the view of the tribunal, the division bench of the madras high court, speaking through veeraswami j. ..... reliance was also placed in this connection on the decision of the madras high court in amarjothi pictures v. ..... the third decision to which our attention was invited by learned counsel for the assessee was rendered by the madras high court in the case of amarjothi pictures v. ..... maneklal industries' case : [1977]107itr133(guj) , and by the bombay and the madras high courts in the above two decisions would apply to the facts of the case before us. ..... the division bench of the madras high court, speaking through veeraswami j. ..... it had taken the picture 'kalyana parisu' for exhibition in the city of madras from the products, trinity pictures, on a minimum guarantee of rs. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj95; (1974)GLR18
..... karlekar at length on this point section 88e was inserted in the tenancy act by section 31 of the gujarat devasthan inams abolition act, 1969 (hereinafter referred to as 'the devasthan inams act') section 31 thereof provides as follows:'the enactments specified in column of the schedule shall be amended to the extent specified in column 2 thereof. ..... judge has dealt with this aspect of the case in the following terms:-'undoubtedly there is no controversy that the tenancy of the appellant had commenced prior to 1946 and consequently under the terms of the old act of 1939 he was to be counted a protected tenant and therefore ordinarily the appellant would have enjoyed the status of a protected tenant but for the consideration that this section 4a was excepted from the body of section 88-b(1) of the act and so far as section 88b(1) was concerned this section 4a was not ..... patel appearing for the original defendant, has raised before me the following four contentions-(1) on the basis of the plaintiff's case in the plaint the defendant is the annual tenant and his tenancy cannot be terminated in view of the provisions of section 4b of the tenancy act(2) in view of the fact that the defendant is a protected tenant, his tenancy cannot be terminated on account of the provisions of section 4b of the tenancy act. ..... -(4) section 88e of the tenancy act, as inserted by section 31 of the gujarat devasthan inams abolition act, 1969. .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)4GLR3331
..... counsel pointed outthat when a company is convicted under section138 of the ni act the court can only impose afine as the sentence since a juristic person likethe company cannot possibly be sent to prison.on its premise, learned counsel contended thatrecovery of the fine covered by such sentencewould be impractical on account of the banenvisaged in section 22(1) of sica againstproceedings for execution, distress or the likesas against any of the properties of the company.as a corollary, it was submitted that prosecutionagainst the company cannot be maintained since acourt would not be able ..... by presenting company petition for winding up theoperation of section 536(2) read with section 441(2) ofthe act, 1956 will come into effect and because of thesame the company is not able to pay the said amount toany creditor as the said payment would be void in thelight of sections 536(2) and 441 of the act, 1956 willcome into effect and because of the same the company isnot able to pay the said amount to any creditor as thesaid payment would be void in the light of the aforesaidprovisions.5. ..... inview of the reference filed by the petitioners undersection 15(1) of the act, 1985, all the proceedings filedunder the provisions of the act, 1881 are suspendedunless and until the board finally decides the reference.6. .....
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR654
..... it is also contended that the act does not make any distinction whether the conveyance is executed on the basis of the orders passed by the different statutory authorities such as under the urban land (ceiling and regulation) act, or by the charity commissioner under the bomboy public trust act or on the basis of a decree passed by a civil court or under the provision of the tenancy act or the document is executed in favour of a tenant protected under the act or the property transferred is conveyed subject to the rights of tenants.31. ..... the committee has recommended that the indian stamp act may be suitably amended in this behalf on the lines of the madras enactment. ..... we recommend that the indian stamp act may be suitably amended in this behalf on the lines of the madras enactment.16. ..... by an amendment to the indian stamp act, 1899, the registrating officers within madras state were empowered to refer cases of suspected understatement of market value in the deeds requiring registration to the district collector for determining the market value of the property mentioned therein. .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1100
..... , bearing in mind the facts and circumstances of the case, like the present one, all the learned magistrates, as of their duty, first of all must appreciate and know the basic difference between the 'substantial justice' and the 'technical or mechanical justice' on the one hand and his ultimate accountability towards the overall object and spirit of the particular act and the affected public interest in general, on the other! ..... 'whether the learned magistrate trying the criminal cases under section 125 of the gujarat municipalities act, 1963, involving evasion of large scale public revenue [by way of not paying the octroi duty] by the persons importing goods/vehicles within the municipal limits, can ever be permitted to short-circuit the cirminal trial, illegally racing to register premature acquittal by enmass disposal of cases on the alleged stock ground of 'complainant being absent when the cases were called out ..... pandya to file complaints against the said defaulting respondents as a result of which, 219 criminal cases were filed under section 125 of the gujarat municipalities act, 1963 [for short 'the act'] before the learned chief judicial magistrate, ..... a case and discharging corresponding duty of doing justice is indeed a 'divine act' which every magistrate has got to perform with all sense of solemnity, sincerity and accountability firstly, to its own judicial conscience, secondly, to the public in general, and thirdly, to the higher-ups in the administration of justice. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj220; (1982)2GLR19
..... the petitioners herein claim to be the inamdars and on the advent of the bombay inams (kutch area) abolition act, 1958 (the 'act,' for short) they claim to have procured the occupancy certificate as provided for in the said act ..... by the decision of the mamlatdar, these respondents preferred two appeals before the deputy collector who quashed the order passed by the mamlatdar and remanded the proc4eedings* for fresh decision.the competent authority under section 100 (2) of the kutch tenancy act again held that the respondents were not the tenants ..... again the respondents preferred the appeals before the deputy collector but at that time the petitioners took up the contention that section 107 of the kutch tenancy act dealt with appeals and the appeal in respect of an order under section 100 (2) of the kutch tenancy act was ..... obviate this assertion on the part of the respondents the petitioners filed declaratory proceedings before the mamlatadar under section 100(2) of the bombay tenancy and agricultural lands (vidarbha region and kutch area) act, 1958 (hereinafter referred to, as 'the, kutch tenancy act' for brevity sake). ..... the analogy of the provisions of bombay tenancy act as applicable to this part of the state will not at all be attracted to the case arising under the kutch tenancy act ..... open to these respondents to request the deputy collector to treat their earlier appeals as revision application, filed under the provisions of sec.110 of the kutch tenancy act which is analogous to see. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)24CTR(Guj)184; [1981]131ITR42(Guj)
..... whether, on the facts and in the negative andin the circumstances of the against the assessee.case, the income-tax appellate the transfer was fortribunal was right in law in consideration andholding that no capital gains capital gains arisingresulted from the transfer of or accruing from thethe shares held by him to the transaction are exigiblepartnership firm as his to tax undercapital contribution, the section 45 of thecost of acquisition of the income-tax act of 1961.shares to the assessee beingrs.1,49,819 and the marketvalue of the shares beingrs.1,60,279 ?2. ..... 14 of the indian partnership act of 1932 (partnership act) reading as under would come into operation : 'subject to contract between the partners, the property of the firm includes all property and rights and interest in property originally brought into the stock of the firm, or acquired, by purchase or otherwise, by or for the firm, or for the purposes and in the course of the business of the firm, and includes also the goodwill of the business...' 8. ..... it reads as under : 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that there was a transfer within the meaning of section 2(47) of the income-tax act, 1961, of the shares contributed by the assessee as capital to the partnership firm in which he was a partner ?' 31. .....
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