Court : Gujarat
Reported in : (1971)12GLR894
..... the scope of inquiry in such a case is bound to be narrow and restricted; but the existence of the power in the court to hold such an enquiry will itself act as a salutary check on the capricious exercise of the power conferred under section 123, and as some of the decisions show, the existence of this power is not merely a matter of ..... such be the position even with regard to privilege claimed for non-production of document concerning the affairs of the stale, it is rather too late in the day to say that section 123 will afford a guideline to the procedural provision by which the court acts at the behest of a ..... are several provisions such as section 22 of the hindu marriage act, section 33 of the special marriage act and section 53 of the indian divorce act which provide for camera trial and that too at the desire of a party. ..... illustration it was pointed out that if a tribunal is authorised by an act to determine compensation for property compulsorily acquired, without hearing the owner of the property, the act would be liable to be struck down under article 19(1)(f). ..... 19(1) postulates a legal capacity to exercise the rights guaranteed by it and if a citizen loses the freedom of his person by reason of lawful detention, as a result of a conviction for an offence or otherwise he cannot claim the rights under sub-clauses (a) to (e) and (g) because the freedoms end where lawful detention begins and therefore the validity of a preventive detention act cannot be judged by article 19(5). .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1691
..... living conditions of the victims, viz ..... . mehta for the simple reason that this is not the first case which suffers from totally misconceived and perverse approach but in series of other matters under the pollution act which have been heard and decided by this court, the learned magistrate in utterly unconcerned manner has just done the same thing, throwing to the winds the urgent and emergent cause of the public justice ignoring altogether the principles of victimology where he should not have been oblivious to the deteriorating ..... aegies chemicals, a partnership firm, having its factory situated at g1dc, vatva, ahmedabad and two of its partners, who came to be prosecuted for the alleged offences punishable under sections 43 and 44 read with section 47 of the water (prevention and control of pollution) act, 1974 were ordered to be 'discharged' on the alleged ground that prima facie case was not made out.2. .....
Tag this Judgment!Court : Gujarat
..... not established as per the norms and were erected without permission, (vii) that the government should consider whether it would be appropriate to change the constitution of the term cells which are the regulatory bodies framed by it, the directions of the dot and the inter-ministerial report with respect to constant monitoring be implemented and that while granting such permission for the installation of towers, concerned bodies should consider the number of the mobile towers in the area, the effect on the health of the people and various other ..... what has really left us baffled is the fact that the radio frequency waves used for mobile phones are not covered under the definition of "radiation" as given in the atomic energy act, 1962 and the non-ionizing radiations do not have the capability to ionize the matter with which they interact. ..... the residents of the malhar residential flots have formed a society, known as "the muktipark co-operative society, part iv", registered under the gujarat cooperative societies act. ..... the respondent no.2 is a company registered under the companies act, and is engaged in the business of communication. .....
Tag this Judgment!Court : Gujarat
..... not established as per the norms and were erected without permission, (vii) that the government should consider whether it would be appropriate to change the constitution of the term cells which are the regulatory bodies framed by it, the directions of the dot and the inter-ministerial report with respect to constant monitoring be implemented and that while granting such permission for the installation of towers, concerned bodies should consider the number of the mobile towers in the area, the effect on the health of the people and various other ..... what has really left us baffled is the fact that the radio frequency waves used for mobile phones are not covered under the definition of "radiation" as given in the atomic energy act, 1962 and the non-ionizing radiations do not have the capability to ionize the matter with which they interact. ..... the residents of the malhar residential flots have formed a society, known as "the muktipark co-operative society, part iv", registered under the gujarat cooperative societies act. ..... the respondent no.2 is a company registered under the companies act, and is engaged in the business of communication. .....
Tag this Judgment!Court : Gujarat
Reported in : 1996(81)ELT453(Guj); (1995)1GLR518
..... respondents, namely, wong ah boo, asmi firmanto, sumhadi bin maoris who came to be tried for the alleged offences punishable under section 135(1)(a), 135(1)(b), 135(1)(i) of the customs act, 1962, under section 5(1) of the imports and exports (control) act, 1947 and under section 120(b) read with section 34 of the indian penal code, on their pleading guilty to the charge were convicted for the same and sentenced to undergo sentence of various rigorous imprisonments and fine, as stated in detail in paragraph ..... of imprisonment for some years and some amount of fine, but at the same time, taking into consideration the extreme gravity and seriousness of the offences highlighted above, the same cannot be said to be commensurate with the alleged offences against the accused persons, and accordingly, merely because the accused pleaded guilty that by itself was hardly a ground for the learned magistrate to unnecessarily feel obliged and to impose a sentence less than the minimum prescribed under the act so far as the respondents nos. ..... , of foreign make worth more than rupees six and half crores seized from the foreign vessel where accused on their own statements under section 108 of the customs act were involved, which but for the secret tip-off would not have been caught at all; (iii) that the experience of last several years to the effect that the nefarious anti-social smuggling and espionage activities quite clandestinely were alarmingly on increase, had become rampant and .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)0GLR18; (1976)ILLJ312Guj
..... in view of the decision of the supreme court, it was held that the act and the scheme applied to all the sections and, therefore, the employer was liable to make contributions at the rates specified in the act and, therefore, the award giving lower rate in industrial adjudication could not stand in the way of the authorities' demand for the period mentioned therein regarding the provident fund and the administrative charges as per the act. ..... co-operative society case had approved the principle so succinctly laid down by the learned single judge of the madras high court in vittaldas jagannathdas case, (supra). ..... thereafter their lordships approved the decision of the learned single judge of the madras high court in vittaldas jaganathadas v. ..... co-operative society case had approved the principle so succinctly stated by the learned single judge of the madras high court, anantanarayanan, j. ..... various decisions of the high courts were considered by their lordships, which were distinguished on their own facts, and one of the grounds relied on by their lordships was that the case was of transfer of business which was run under licences and those licences were also transferred by the seller to the purchaser, and, therefore, it was held in that decision by the madras high court that it was a case of sale of a going concern and there was continuity of business. ..... ' the madras decision was case of a lease of a cinema house and anantanarayanan, j. ..... commissioner, madras a.i.r. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj124; (1970)0GLR226
..... if we hold that the validation act is itself valid, then, at the most the validation act can validate the post levy upto the date of the commencement of the validation act and supply authority to recover dues in future in respect of the past taxation, but that, that validation ac cannot validate the invalid tax for the period subsequent to the commencement of the validation act and that, therefore, the municipality did not have any authority in law to recover the house tax for the year 1964-65 and the proportionate tax for the period from ..... 73 of the boroughs act or any other provision of the boroughs act so as to confer retrospectively authority to levy and collect the house tax on the basis of capital value; (6) that, in any event, the house tax for 1964-65 levied on the basis of the capital value is not saved by the validation act or by any other provision of the municipalities act; (7) that the proportionate tax from 27th january 1964 to 31st march 1964 is not saved by the validation act or any other provisions of the municipalities act; (8) section 279 sub-section (2), of the municipalities act does not save the house .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR18
..... complex of facts of a given case, it can be concluded that the legal entity the establishment had come totally to an end, and was succeeded by a fresh legal entity, then that fresh entity is the entity to which the act applies as a first impact and, if that entity is entitled to infancy protection, that protection will have to be granted as a matter of course, even if it happens by coincidence to have employed a large part of the personnel of the previous establishment.the madras decision was a case of a lease of a cinema house and anant ..... in section 19a on the ground that the power was delegated to the central government under section 4 to extend the act by amending the schedule of industries and by notifying from time to time the class of establishments under section 1(3) of the act and, therefore, in such a measure of social justice where the disputes had to be immediately resolved so that the statute did not remain a dead letter and the benefits of this benevolent measure reached the employees concerned as expeditiously as possible, the legislature had advisedly left the function also to the same expert .....
Tag this Judgment!Court : Gujarat
..... circumstances to point out that the consideration mentioned in the instrument is truly set forth; (c) after receipt of intimation, the person presenting document for registration offers to the registering officer the amount required to make up the proper duty chargeable on the instrument, the registering officer is required to accept the same and to proceed to register the document as provided in section 40 of the stamp act [rule 3(3)]; (d) if the person concerned does not offer the amount required to make up the proper duty on the instrument, the registering officer is required to make reference to the collector under sub ..... whenever any instrument is presented to any officer registering under the registration act, 1908 the person presenting the instrument for such registration shall alongwith the instrument furnish a true statement in form-i as well as a certified coy of the valuation report, if any for the purpose of enabling the registering officer to determine whether the consideration set forth in the instrument approximate to the market value of the property which is the subject matter of such instrument or the market value of the property which is the subject matter of such instrument has been truly .....
Tag this Judgment!Court : Gujarat
..... it would, thus, emerge that even in case of reopening of an assessment which was previously accepted under section 143(1) of the act without scrutiny, the assessing officer would have power to reopen the assessment, provided he had some tangible material on the basis of which he could form a reason to believe that income chargeable to tax had escaped assessment. ..... it was noticed that the intimation under section 143(1) of the act is given without prejudice to the provisions of section 143(3) of the act and though technically the intimation would be deemed to be demand notice under section 156, that did not per se preclude the right of the assessing officer to proceed under section 143(2)(a) of the act. ..... despite such difference in the scheme between a return which is accepted under section 143(1) of the act as compared to a return of which scrutiny assessment under section 143(3) of the act is framed, the basic requirement of section 147 of the act that the assessing officer has reason to believe that income chargeable to tax has escaped assessment is not done away with. ..... drawing our attention to the reasons recorded by the assessing officer, counsel contended that merely because some investors had invested in the shares of the company at a value which may seem to be excessive to the assessing officer, would not imply that the additional amount represents the unexplained cash credit of the assessee company which would be covered under section 68 of the act. .....
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