Court : Gujarat
Reported in : 1991(55)ELT25(Guj); (1990)2GLR1017
..... ' if the constriction canvassed by the learned counsels for the petitioners is adopted and if it is held that the action taken under the unamended provisions of the rules would lapse on account of the amendment having been brought in part of the rule, the integrity of the act itself would be undermined. ..... thus in view of the first principles as regards the interpretation of statutes and in view of the aforesaid two decisions of the supreme court, the contention that the provision of section 11-a of the act as regards the period of limitation should be read into rule 57-i as it stood prior to the amendment cannot be accepted. 14. ..... the supreme court has observed as follows :- 'the learned attorney-general seemed to suggest that while this rule of construction is applicable to resolve the conflict between the general provision in one act and the special provision in another act, the rule cannot apply in resolving a conflict between general and special provisions in the same legislative instrument. ..... the undisputed facts pertaining to all these petitions are that the petitioners are manufacturers of one or other article which is subject to excise duty under the relevant provisions of the central excises & salt act, 1944 (for short 'the act') and the central excise rules, 1944 (for short 'the rules'). .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj54; (1973)GLR761
..... been dealt with by section 217 of the bombay land revenue code in the following terms:'when a survey settlement has been introduced under the provisions of the last section or of law for the time being in force, into an alienated village, the holders of all lands to which such settlement extends shall have the same rights and be affected by the in unalienated villages have, or are affected by, under the provisions of this act, and all the provisions of this act, relating to holders of land in unalienated ..... sections 6 and 7 respectively of the bombay talukdari tenure abolition act and bombay personal inams abolition act, have also an explanation appended to them which is identical in terms with explanation to section 8 of the jagir abolition act, referring to the explanation appended to those two sections he has observed that it contemplates only those lands which could be cultivated but which were left fall or uncultivated for a continuous period of three ..... hilly tracks which were uncultivable and on which only grass grew naturally were covered by the expression ' all waste lands and all uncultivated lands' used in sections 6 and 7 respectively of the bombay talukdari tenure abolition act and bombay personal inams abolition act was the question which arose for decision. ..... such hilly tracks fell witching the ambit of ' all waste lands and all uncultivated lands', they would vest in the state under the aforesaid sections 6 and 7 respectively of the bombay personal inams abolition act. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj128; 1964CriLJ24; (1964)0GLR273
..... , 1948, although he had physically departed from india in the company of his father's sister, and that, therefore, the case of petitioners did not fall within the purview of article 7 of the constitution of india; (3) that petitioner remains a citizen of india under article 5 of the constitution inasmuch as no order, depriving him of his citizenship, has been passed by the central government under section 9, sub-section (2) of the indian citizenship act of 1955; and, (4) that the order passed by the and respondent on 2nd of august, 1963, was ..... not a valid order inasmuch as the petitioner, even assuming that he was ..... however, on 3rst of january, 1959, petitioner was acquitted of that charge on the ground that the petitioner was not a foreigner within the meaning of the foreigners act, as it stood at the time when the petitioner entered into indian territory. .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC396(Guj)
..... furnished a declaration under sub-section (4) of section 8 of the central sales tax act, 1956, or on the sale of any goods in the manufacture of which such goods have been used, at a rate equal to the aggregate of the rates specified in columns 2 and 3 of schedule b or, as the case may be, at the rate specified under section 7a : provided that the tax under this section shall not be payable if the seller shows to the satisfaction of the collector that the purchaser of the goods is a dealer registered under this act and has furnished to such seller a certificate ..... modi, learned advocate appearing on behalf of the assessees, urged that in the present case, the dealer from whom the assessees had purchased the goods was liable to be assessed to sales tax under section 4 of the bombay act on the sales made to the assessees and in order to avoid multiple levy of sales tax, it was necessary to give to the assessees the benefit of section 8(ii) of the bombay act, although the dealer from whom the assessees purchased the goods was not a registered dealer under the bombay act. ..... the writ petition was dismissed in the first instance by a single judge of the madras high court and on appeal by a division bench of the same high court. .....
Tag this Judgment!Court : Gujarat
Reported in : (2007)1GLR912(GJ)
..... in the case before the madras high court, pleadings were filed prior to amendment of act. ..... nanavati has further relied on the decision of the madras high court in the case of l. ..... further submitted that after the amendment made in the civil procedure code by virtue of the code of civil procedure (amendment act) 2002, a proviso was added to rule 17 of order vi which says that the court may at any stage of the proceedings allow either party to alter or amend his pleadings in such a manner and on such terms as may be just and all such amendment shall be made as can be necessary for the purpose of determining the real questions in controversy between the parties, provided that ..... no application for amendment shall be allowed after the trial has commenced, unless the court comes to the conclusion .....
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. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj208; [1962(4)FLR498]; (1961)GLR705; (1964)0GLR470; (1962)IILLJ342Guj
..... be, convicted of the offence and shall be liable to the like punishment as if he were the occupier or manager of the factory, and the occupier or manager, as the ..... ' notice in writting of his intention so to do, to have any other person whom he charges as the actual offender brought before the court at the time appointed for hearing the charge; and if, after the commission of the offence has been proved, the occupier or manager of the factory as the case may be, proves to the satisfaction of the court - (a) that he has used due diligence to enforce the execution of this act, and (b) that the said other person committed the offence in question without his knowledge, consent or connivance that other person shall .....
Tag this Judgment!Court : Gujarat
Reported in : [1979]43STC338(Guj)
..... 2023, the sales tax officer had levied tax on the sales of these tables under residuary entry 22 of schedule e to the bombay sales tax act, 1959, rejecting the contention advanced on behalf of the applicant that the goods in question were covered by entry 15 of schedule c to the said act pertaining to machinery used in the manufacture of the goods, spare parts and accessories thereof other than the specified machinery in any of the schedules to the said act. 2. ..... that having regard to the size of the tables supplied and also having regard further to the object for which they have been sold and the use to which they have been put to, which we have extracted as above from the order of the tribunal, and, more particularly, having regard to the fact that these tables have been fitted with steam pipes which act as instantaneous driers, the entire assembly of the tables, pipes, screen prints and the rolls is nothing else ..... but a machinery and, consequently, therefore, the tables which have been used therein are .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj15; (1965)GLR189
..... therefore, reading section 12 of the act along with section 2(g) in the present case, the employer, being the president of the municipality, the settlement had to be arrived at between the president and the workman and that settlement on the employer's side had to be signed by the president only as a party to the dispute. ..... the labour court has not properly considered the scope and effect of the two relevant acts, the municipal act deals with municipal affairs and the relevant rules which are to be provided for the municipal servants or the contracts which have to be entered into would have to be done as provided under the municipal act. ..... thus, section 12 of the act enables a conciliator in the course of a conciliation proceeding to induce the parties to come to a fair settlement of an industrial dispute and if such a settlement is arrived at in the course of the conciliation proceeding, the memorandum of the settlement has to be signed by the parties to the dispute. ..... this petition under article 227 of the constitution is directed against the order of the first labour court, ahmedabad, dated 28th august 1961, under which the petitioner's application under section 33-c(2) of the industrial disputes act 1947, (hereinafter referred to us 'the act') has been dismissed. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj163
..... the expression 'subject to the provisions of the act' also appears in the corresponding sections of the bankruptcy acts of 1869, 1883 and 19-14; and, notwithstanding this, it has never been held that the power to decide questions of title is to be regarded as being restricted the legislature has invested the insolvency courts with extensive powers under section 4, and it would be anomalous to hold that such courts have no power to investigate questions of title, which a stranger may raise when possession is to be given to a purchaser from an official receiver. ..... but none of the provisions of the act indicates that even in cases which do not fall within the purview of section 53 or 54 of the act, and the question merely falls within the purview of section 4 of the act, it is the insolvency court only which has got the exclusive jurisdiction and the jurisdiction of tire ordinary civil, court is barred. ..... 'it is significant to note the following observations made therein at page 357:'...it is clear that the receiver had a right to go to the insolvency court to ask the insolvency court to annul the transfer under the provisions of section 53, act 5 of 1920, if he could satisfy the insolvency court that -the transfer was not a transfer to a purchaser in good faith and for valuable consideration. .....
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