Court : Gujarat
Reported in : [1977]106ITR542(Guj)
..... having thus considered the provisions of the act and the relevant regulations as well as the rule as regards the dissolution, we may now shortly state the relevant provisions of the other rules of the constitution of the association, so that we may have a comprehensive idea about the nature of the activities of the association. ..... shri patel drew our attention to section 14 of the societies registration act and section 115 of the co-operative societies act, which, unlike section 27(2) read with regulation 16, prohibit distribution of assets among members of these societies, and contended that distribution of a trade union's assets among its members on its dissolution is an integral part of the scheme of the act, and, hence, even if a rule of a trade union provides for the distribution of assets among the non-members, the same can be ignored as illegal and void. 22. ..... now reference to sub-section (2) of section 27 of the act shows that where the dissolution of a registered trade union has been registered and the rules of the trade union do not provide for the distribution of funds of the trade union on dissolution, the registrar shall divide the funds amongst the members in such manner as may be prescribed. .....
Tag this Judgment!Court : Gujarat
Reported in : (1974)15GLR736
..... act authorised a local authority to sanction the prosecution and having regard to the provisions contained in the gujarat prevention of food adulteration rules, 1961, referred to as the 'gujarat rules', a person empowered to carry out the duties of a health officer had the competence to grant sanction in view of rule 4 read with rule 2(c). ..... this view has been taken by the learned magistrate notwithstanding the fact that barely three months back the same mill-owner was charged for a similar offence under the relevant section of the prevention of food adulteration act, 1954 (referred to as the 'p.f.a. ..... and when the primary necessaries of life are sold with spurious admixtures for making profit, his only protection is the prevention of food adulteration act and the court. ..... besides, in my opinion a sentence of imprisonment till rising of the court and of token fine is self-defeating in prosecutions arising out of prevention of food adulteration act, essential commodities act and customs act etc. ..... inter alia it was argued that the sanction to prosecute was granted by shri thakorebhai acting in his capacity as in-charge health officer and that accordingly the sanction was invalid. ..... act shall be instituted except by or with the written consent of the competent authority. ..... the charge under section 16(1)(a)(i) of the prevention of food adulteration act is framed, read over and explained to you. ..... act, the proviso is attracted only in two cases. .....
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 : (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
Reported in : AIR1976Guj180; (1976)GLR67
..... it is essential that continued user by a person must be in his own right, otherwise he cannot acquire easement in spite of the fact that all along he is doing physical acts entitling him to acquire easement.in case where the servient owner has property adjoining the one which is subject-matter of suit for easement the mere fact that the dominant owner had asserted ownership to such other property would not defeat his claim for easementary right merely because he had asserted ..... 'he has relied upon the decision of the madras high court in air 1916 mad'718, (19,07) ilr 34 cal 51 (fb) and earlier decisions of the bombay high court. ..... lakshmana rao : air1926mad728 , a full bench of the madras high court has in terms held after referring to certain english decisions at page 732:'...........the learned judges in konda v. ..... 'it is thus evident that the madras decision relied upon by bhandari, j. ..... so, the propriety of the rule that the presumption from long user should be that it is as of right must depend upon the circumstances not only for each particular' case but also of each particular country, the court has to look to the circumstances of each case such as: the nature and character of the servient land, the relation between the parties and the circumstances and the manner in which the user has taken place and then see whether the presumption could be legally drawn. .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR382
..... are mentioned in section 2 of the amending act in the following terms:in the long title of, and the preamble to, the delhi special police establishment act, 1946 (hereinafter referred to as the principal act), for the words for the state of delhi for the investigation of certain offences committed in connection with matters concerning departments of the central government, the words in delhi for the investigation of certain offences in part c states shall be substituted.it is thus apparent that one important effect of the amendment was that while the principal act was enacted for investigation ..... of certain offices committed in connection with matters concerning the departments of the central government the amendment act, 1952, made the act operate be for the purpose ..... burah (supra), wherein section 9 of the act 22 of 1869 was held intra-vires by their lordships of the privy council. .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR427
..... that clause (d) of section 111 refers to any prohibition imposed by the customs act or any other law which may be in force at the material timeandat the material time foreign exchange regulation act 1947 was m force section 8 of that act provides that central government may by notification in the official gazette order that subject to such exemn tions, if any, as may be contained in the notification no person shall except with the general or special permission of the reserve bank and on payment a, fu hnyprescribed in that behalf, ..... then argued that the complaint under the gold control act required to be instituted by a gold control officer having jurisdiction over the area in which the offence is committed or any person authorised by him in writing in this behalf under section 97 of the gold control act and that the assistant collector of customs at ahmedabad who had instituted the complaint was not an officer who had jurisdiction in regard to the area in which the offence was committed. ..... bring into india any gold and gold has been defined by section 2(f) to include gold in the form of come, whether legal tender or not, in the form of bullion or into whether refined or not and jewellery or articles made wholly or mainly of gold a notification as contemplated by section 8 of the foreign exchange regulation act, 1947, was issued by the central government on 25th august 1948 the said notification as amended upto 31st july 1958 has been published .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR910
..... where it had been in terms held that section 60b of the motor vehicles act, 1939, which permitted the authority to cancel the permit of the vehicle if the holder allowed the vehicle to be used in a manner not authorised by the permit could not be invoked because the court had, not to go into the question whether taking of such passenger by the driver of the vehicle was illegal or not. ..... the injured could not hold the employer liable where he himself knew of the prohibition and had an opportunity to avoid the danger of the injury from the prohibited act before he exposed him to the danger or where the employer had proved that the prohibition was likely to be known to the ..... singh : [1967]1scr1 their lordships restated this position by pointing out that not only the admissions in the pleadings were admissible as evidence against the person making the admission but so far as our law was concerned, section 17 of the evidence act, 1872, made no distinction between an admission made by a party in a pleading and ..... clue that is available, from statutory police reports, which are mandatory under the act so that they effectively discharge their statutory duties entrusted to them by the parliament of assessing a just compensation unpossessed by any technicalities, as per the legislature intention disclosed in this benevolent statute while taking away this matter from the ordinary civil courts, where the victim might get lost in the maze of technicalities of rigid rules of adversary procedure. .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]104ITR581(Guj)
..... 1,570-10-07 under section 5(k)of the madras plantation agriculture income-tax act since the interest under that section was to be limited to6% or an amount equivalent to 25% or the agricultural income in that year. ..... for that purpose the court referred to the connotation of the said expression in accordance with the normal rules of accountancy prevailing in commerce and ind ustry as well as to the provisions contained in section 108 of the companies act, 1956. ..... on reference to the high court of madras, the matter was decided in favour of the assessee and the entire amount was allowed to be deduction from his assessable income. ..... the respondent in that case before the supreme court purc hased an estate in 1950, known as silver cloud estate, consisting of tea, coffee and rubber plantation in madras state out of the sale price of rs. ..... a notice was, therefore, issued to the assessee-company to show cause why an order should not be made under section 263 of the income-tax act, 1961, for remedying the said error. ..... the revenue sought to support this contention by another decision of the supreme court in state on madras v. g. j. .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR353
..... , or in other words, which is presently payable.it is in this context that we have to consider the schemes of the income-tax act and the sales-tax act to ascertain when income-tax under me indian income-tax act or sales-tax under the scheme of the central sales tax act or the state sales-tax act can be said to be due in the sense we have now explained, that is, in the sense of a sum of money payable in praesenti or to put it in the words of the supreme court, a sum for which there is an existing obligation to pay a sum of money ..... sub-section (8) of section 530, for the purposes of section 530-(c) the expression the relevant date means-(i) in the case of a company ordered to be wound up compulsorily, the date of the appointment...of a provisional liquidator, or if no such appointment was made, the date of the winding up order, unless in either case the company had commenced to be wound up voluntarily before that date; and (ii) in any case where sub-clause (i) does not apply, the date of the passing of the resolution for the voluntary winding up of the company.the company with which we are concerned ..... arguello (1869) 37 calif. .....
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