Court : Gujarat
Reported in : (1981)22GLR289
..... sri laksmindra thirtha swamiar of sri sir pur mutt : [1954]1scr1005 the question of considering the impact of articles 25 and 26 on the madras hindu religious and charitable endowments act, 1951 arose in that case. ..... ..section 4, inter alia, provides:notwithstanding anything contained in any oiher law for the time being in force relating to the solemnization of marriages, a marriage between any two persons may be solemnized under this act, if at the time of the marriage the following conditions are fulfilled, namely:(a) neither party has a spouse living;.. .. .. ..... ' whenever such a question is raited before the court, the court may have to enquire whether the practice in question is religious in character and, if it is, whether it can be regarded as an integral or essential part of the religion and the rinding of the court on such an issue will always depend upon the evidence adduced before it as to the conscience of the community and the tenets of its religion. ..... ..section 10 of the indian divorce act, 1869, inter alia, provides:any wife may present a petition to the district court or to the high court, praying that her marriage may be dissolved on the ground that since the solemnization thereof, her husband has exchanged his profession of christianity for the profession of some other religion, and gone through a form of marriage with another woman:or has been guilty of incestuous adultery, or of bigamy with adultery,or of marriage with another woman with adultery.... ... ... .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1981Guj1; (1980)GLR838(GJ)
..... our conclusions are as follows:(1) as regards section 75 of the act the decision in (1971) 12 guj lr 603 : (1971 tax lr 684) (supra) has correctly culled out the principle from the decision of the supreme court and the test to be applied is that the publication of the proposal to levy a particular tax is mandatory but the manner of publication of such notice is directory and if the mandatory notice as published on the facts of a particular case substantially complies with the provisions prescribing the mode of publication, it will be proper publication. ..... refuse to sanction the rules submitted under section 75 or may return them to the municipality for further consideration-, or, if no objection or no objection which is in its opinion sufficient, was made to the proposed tax within the period prescribed under section 75, may sanction the said rules without modification, or subject to such modifications not involving an increase in the amount to be imposed, or to such conditions as to the application within the municipal borough to any purpose or purposes of the act specified in such conditions of the whole or any part of the proceeds of the tm as it deems fit ..... 1869 of 1972 decided by a. d. .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR202
..... the admitted position which emerges from the affidavits of the parties before me about the extent of assistance rendered to the respondent-corporation, the degree of control exercised over the policy matters and day-to-day functions of the corporation and the nature of the functions discharge by it is under:(1) the respondent-corporation is a government company within the terms of section 631 of the companies act, 1956. ..... mehta that all corporations acting as instrumentality or agency of the government are subjected to the same limitations in the field of administrative law as government itself even though the said corporations may be distinct and independent legal entity and inasmuch as the respondent-corporation was wholly controlled by the government not only in the field of policy making but also in the field of the functions earmarked for it under the memorandum and articles of association, it must be held to be an instrumentality or agency of the government. ..... he emphasised the significant facts, namely, incorporation of the corporation under the companies act and that it was not constituted under any special statute; functioning of the corporation under the direct supervision of the central government; share holding in the name of the president of india and two secretaries; entire contribution by the central government; nature of the functions being commercial and not governmental, and opined that it was not an organ or department of the state. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR349
..... on of a business or profession, attempt an evaluation of its direct and immediate impact upon the fundamental rights of the citizens affected thereby and the larger public interest sought to be ensured in the light of the object sought to be achieved, the necessity lo restrict the citizen's freedom, the inherent pernicious nature of the act prohibited or its capacity or tendency to be harmful to the general public, the possibility of achieving the object by imposing a less drastic restraint, and in the absence of exceptional situations such as the prevalence of a state of emergency national or local or this necessity to maintain essential ..... cattle in gujarat and similar dry parts of the state, while in madras, such cattle arc observed in coircbatore.in the book 'agriculture and animal husbandry in india' by m s randhawar, published in the year 1958 and revised in the year 1962 by the indian council of agricultural research, new delhi, it has been mentioned that there are various regions in the country for animal husbandry and the 'dry northern region for this purpose comprises the plains in the punjab, delhi, western uttar pradesh, rajasthan .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR451
..... section 57 of the penal code nor any rules or local acts can stultify the effect of the sentence of life imprisonment given by the court under penal code.it was a case under the prisons act, the rules made thereunder and the rules contained in the punjab ..... of sentence for life.in regard to the rules framed under the prisons act or under the jail manual, the supreme court has observed as under:they 'do not affect the total period which the prisoner has to suffer but merely amount to administrative instructions regarding the various remissions to be given to the prisoner from time to time in accordance with the rules the question of remission of the entire sentence or a part of it lies within the exclusive domain of the appropriate government under section 401 of the code of criminal procedure and neither .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR376
..... , under the said clause (d), the state government shall also obtain the prior concurrence of the central government; and(3) that in making an order relating to any of the matters specified in the said clause (j) the state government shall authorise only an officer of government.it is by virtue of the provisions of section 5 of the essential commodities act, 1955, read with the notified order dated 20th june 1972, quoted above, that the state government has made the second licensing order under clauses specified in the said notified order of the central ..... it provides as under:in exercise of the powers conferred by section 5 of the essential commodities act, 1955 (10 of 1955), the central government hereby directs that the power to make orders under sub-section (1) of section 3 of the said act, to provide for the prohibition of, or the imposition of restrictions on, the storage of foodstuffs shall be exercisable also by a state government:provided that before making an order relating to the aforesaid matter, a state government shall obtain the prior concurrence of the central government.we are referring to this order to bring into bold relief the distinction in language ..... the supreme court illustrated the proposition by referring to section 41 of the madras general sales tax act 1 of 1959 which was considered by it in commissioner of commercial taxes, board of revenue, madras v. .....
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 : (1980)2GLR502
..... , notice, tax, fee, order, scheme, licence, permission, rule, by-law, or form made, issued, imposed or granted in respect of the said boroughs or districts and in force immediately before the date of the commencement of this act shall in so far as they are not inconsistent with the provisions of this act be deemed to have been made, issued, imposed or granted under this act in respect of the borough and shall continue in force until it is superseded or modified by any appointment, notification, notice, tax, fee, order, scheme ..... , licence, permission, rule, bye-law or form made, issued, imposed or granted under this act.the only condition precedent to the continuance of the bye-laws made under the repealed act is that they must not be inconsistent with the provisions of the gujarat municipalities act, 1963 .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR1084
..... . it therefore posits three matters before its protection could be invoked: (1) there must be an act or omission of a revenue officer which gives rise to a claim against the government; (2) the act must provide for appeals against the said act or omission and (3) lastly, the party should have failed to avail himself of the remedy by way of appeal to obtain redress for his grievance ..... . the only 'act' of which, on the facts, the appellant could be said to complain would be the direction by the collector authorising the mahalkari to offer the nominal bid of re ..... . the section is based on the principle that a party must exhaust the remedies provided by the act before he can seek the assistance of the civil court in respect of a claim against the government ..... . held that it was an established principle that where an authority which purports to pass an order is acting without jurisdiction, the purported order is a mere nullity, as sir lawrence jenkins puts it, it is mere waste paper; and it is not necessary for anybody, who objects to that order, to apply to set it aside ..... . : [1981]1scr746 , the circumstances under which the principle of audi alterant partem can be invoked and applied were examined in the context of an order of supe rsession of a municipal committee under section 238(1) of the punjab municipal act, 1911 which required that an opportunity should be given to the committee before the order of super session is made .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)24CTR(Guj)171; [1982]136ITR621(Guj)
..... unrealistic and unpragmatic approach were to be made, land situated in new delhi just adjoining the land on which the supreme court building is situated or the land situated in the heart of the city in bombay in the fort area near the land on which the high court building is constructed will be required to be treated as agricultural land notwithstanding the fact that the vendor would never sell it on the hypothesis that it is agricultural land valued as such by capitalising the expected income on the maximum yield that can be expected from ..... even on taking into account the maximum price that one can expect for the agricultural crop which can be produced at the material time would he be willing to sell it to an agriculturist on a valuation made by adopting the formula of capitalization in the most liberal manner, say 20 years' purchase, computed on the expected yield, assuming that (1) the monsoon is most favourable, (2) the cultivation is made in the most efficient manner by the most modern equipment, and (3) maximum price is obtainable upon the sale of the agricultural produce if no ..... was admittedly non-agricultural land, was an agricultural land within the meaning of section 2(14) of the income-tax act, 1961, and, therefore, on the sale thereof, tax on capital gains resulting therefrom was not leviable ..... when the question as to the real nature of the land arises in the context of land situated in urban areas like ahmedabad, bombay, delhi, madras, bangalore, allahabad, .....
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