Court : Gujarat
Reported in : [1982]51STC88(Guj)
..... the pondicherry legislature passed the pondicherry sales tax (amendment) act, 1966, whereby it was, inter alia, provided that the madras general sales tax rules, 1959, and any other rules made or issued under the said act and similarly in force in so far as their application is required fort he purpose of effectively applying the provisions of the said act shall also extend to and be in force in the union territory of pondicherry until such time as the rules are framed under the pondicherry act. ..... this part of the ruling of the court clearly indicates that the pondicherry legislation was held to be void since it not only applied the madras act or the rules as were in force but also the act as may be amended in future, and to that extent there was a complete non-application of mind. ..... section 5(2) of the amending act provided for the validation of any rule, notification or any action or thing made, issued, taken or done before the commencement of the act in respect of cotton, woollen or rayon fabrics and the levy and collection of duties on the said articles and also prohibiting the filing of suit or proceeding for the refund of duties so levied and collected and also prohibiting the enforcement of any decree or order made by the court directing refund of such duties. 18. ..... union territory of pondicherry [1967] 20 stc 215 (sc). ..... sharma rao's case [1967] 20 stc 215 (sc) clearly supports our view. ..... sharma rao's decision [1967] 20 stc 215 (sc). 24. .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC302(Guj)
..... now, between the date on which the pondicherry act was enacted and the date on which it came into force, the madras act was amended with the result that on 1st april, 1966, when the pondicherry act came into force, the madras act was different from what it was when the pondicherry legislature enacted the pondicherry act on 25th may, 1966. ..... section 2, sub-section (1), of the pondicherry act provided that the madras general sales tax act, 1959, as in force in the state of madras immediately before the commencement of the pondicherry act shall extend to and be in force in the union territory of pondicherry subject to certain modifications and adaptations and section 2, sub-section (2), of the pondicherry act enacted that the madras general sales tax rules, 1959, or any other rules made or issued under the madras act and in force in the state of madras immediately before the coming into force of the pondicherry act shall apply to the union territory of pondicherry. ..... union territory of pondicherry ([1967] 20 s.t.c. ..... union territory of pondicherry ([1967] 20 s.t.c. ..... union territory of pondicherry ([1967] 20 s.t.c. ..... the union territory of pondicherry ([1967] 20 s.t.c. ..... state of punjab ([1967] 20 s.t.c. ..... 691; (1967) 1 s.c.r. 15). ..... mill mazdoor sabha (a.i.r 1967 s.c. .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... points for determination : in the light of the aforesaid rival contentions, the following points arise for our determination : (1) whether the impugned new provision of section 15b of the gujarat sales tax act, 1969, is within the legislative competence of the state legislature (2) if not, to what reliefs are the petitioners entitled to (3) if the impugned provision is within the legislative competence, whether the validating provision of section 4(2) of the gujarat sales tax (amendment) act, 1990, can sustain all actions taken and all taxes paid and all assessments made under ..... the limited fiction introduced by section 4(2) of the amending act states that though the ordinance is repealed, any act done under the act as amended by the ordinance shall be deemed to have been done under the principal act as amended by the amendment act. ..... state of punjab : [1967]3scr557 instead of supporting the petitioner goes against them, as in that case, the supreme court in terms held that tax on purchase of raw materials for use as inputs in the manufacturing process would be covered by entry 54 of the state list and would not be excise. ..... state of punjab : [1967]3scr557 , it was submitted that if purchase of raw material is for use, no question of excise would arise. .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)26CTR(Guj)209; [1982]138ITR143(Guj)
..... on the basis of this observation, the learned advocate-general urged with vehemence that if in the present case before us the knowledge about the invalidity of the bombay amending act is imputed to the notional bidder as on the date of the death of maniben, it would be tantamount to saying that the bidders would be omniscient and more particularly because the bombay amending act was upheld by the bombay high court and, therefore, the bidder could not have anticipated that the said act would be declared invalid by the supreme court ..... in the first place, the legal position is clear enough that we have to proceed on the basis that the market is an open market and, secondly, the impossibility of putting the property in the market at the time of death or of actually realising the open market price are factors which are irrelevant as held in buccleuch's case [1967] 1 ..... as under : 'all the learned law lords in the buccleuch case [1967] 1 ac 506, agreed that the words 'at the time of the death' point to a definite time - the day on which the death occurred - and do not mean within a reasonable times after the death....' 22. ..... union territory of pondicherry : [1967]2scr650 and deep ..... , to raise the duty (as in buccleuch [1967] 1 ac 506 ) because a compulsory sale is prescribed by the articles of association of a company in which the deceased held shares (as happened to sir william paulin's estate in the crossman case [1937] ac 26; 2 ..... irc [1967] 1 ac 506 and lynall's case [1972] ac 680; [1972] .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj9
..... it was therefore, contended on behalf of the petitioners before the supreme court that the pondicherry legislature had wholly abdicated its legislative function and effaced itself by adopting whatever might be the general sales tax law of the madras state in force at a future date when the pondicherry act came into force and the pondicherry act was therefore, null and void. ..... in that case the question which arose for determination was whether the pondicherry general sales tax act 1 (10 of 1965) was a valid piece of legislation, the legislative assembly of pondicherry passed this act in exercise of the legislative power conferred upon it under the union territories act (20 of 1963) and it became law on receiving the assent of the president on 25 may 1965. ..... s.2 (1) 0f the pondicherry act provided that the madras general sales tax act, 1959 as in force in the state of madras immediately before the commencement of the pondicherry act, shall extend to and be in force in the union territory of pondicherry subject to certain modifications and adaptions and s. ..... thereafter the definition of 'decree' came to be amended by amendment act, 1976. ..... union territory of pondicherry : [1967]2scr650 and the supreme court came to the conclusion that, that decision has no application to the facts of the case and no reliance can be placed on behalf of the petitioner. .....
Tag this Judgment!Court : Gujarat
Reported in : (1991)2GLR1035
..... , therefore, there is no change whatsoever as a result of the amendment of article 311(2) by the forty-second amendment act so far as the obligation to hear the delinquent government servant on the charges levelled against him is concerned, it is only at the final stage when the disciplinary authority in appreciation of evidence on record and after affording opportunity to the delinquent of being heard, comes to the conclusion that delinquent is guilty of the charges framed against him and that it is a case for imposing punishment, that he is not required to hear the delinquent. ..... as aforesaid shall be dismissed or removed or reduced in rank until he has been given a reasonable opportunity of showing cause against the action proposed to be taken in regard to him;....by the constitution (fifteenth amendment) act, 1963, clause (2) was substituted as under:(2) no such person as aforesaid shall be dismissed or removed or reduced in rank except after an inquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges and where it is proposed, after such ..... is unlike an action for money or recovery of property, where the execution of the trial decree may be stayed pending appeal, or a successful appeal may result in refund of the money or restitution of the property, with appropriate compensation by way of interest or mesne profits for the period of deprivation. ..... union of india reported in 1967 slr 759; state of .....
Tag this Judgment!Court : Gujarat
Reported in : 2002ACJ780; (2001)3GLR2528
..... this act has hardly 4 sections and section 1a which is amended in 1951 by the amendment act of 3 of 1951, provides suit for compensation to the family of a person for loss occasioned to it by his death by actionable wrong, which is the basis in case of fatal injury even in the motor vehicles act. ..... bus was driving the bus, at the relevant lime in an excessive speed as a result of which, when he was negotiating 's' type curve, at the venue of accident, lost control over the vehicle and went on the wrong side more towards the road and intensely dashed against the oncoming passenger matador of the university, as a result of which, the matador was dragged on in the reverse direction, like that, in the same direction in which the bus was proceeding for a distance of 60 feetand stopped just on the edge of the wrong side. ..... in case of assessment of damages of death, which is a part of survival statute on account of the wrongful death, known in the english system, wherein, the tribunal or the authority or the court concerned is obliged to take into account variety of aspects including certain imponderables of life for making an estimation or justification for assessment of damages in terms of money so as to place the claimants, who are the heirs of the deceased, victim of tort in the same financial position as they would have been had there been no accident, as far as possible. ..... of malaysia, 1967 (1) wlr 813 (pc). 18. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1986Guj209; (1986)1GLR1
..... 227 by constitution (42nd amendment) act, 1975 by adding new clause 5 to the said article, was restored in the article by.constitution (44th amendment) act. ..... it must be seen that the aforesaid decision of the supreme* court runs parallel to the ratio of the decision of the supreme court in thakur jugal kishore's case (1967 cri u 1380) (supra) and takes the very same view though the earlier judgment of the supreme' court in jugal kishore's case (supra) was not cited in s. k. ..... civil contempt is defined by section 2(b) as under : -' civil contemptmeans wilful disobedience to any judgment, decree, direction, order, writ or other process of a court or wilful breach of an undertaking given to a court;' while 'criminal contempt' is defined in seetion,2(c) as under 'criminal contempt' means the publication (whether by words, spoken or written, or by signs, or by visible representations, or otherwise) of any matter or the doing of any other act whatsoever which -(i) scandalises or tends to scandalise, or lowers or tends to lower the authority of, any court; or(ii) prejudices or interferes or tends to interfere with ..... the result was the same as if a decree was pronounced by a court of law. .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)
..... state of kerala, : [1970]3scr383 , where the court was considering a challenge under article 14 to the provisions of the kerala plantations (additional tax) act (17 of 1960) as amended by the kerala plantations (additional tax) amendment act (19 to 1967), mr. ..... after the bifurcation of the state of bombay into the state of maharashtra and the state of gujarat, the said act was amended by the gujarat legislature and some of the provisions of the amending act were made applicable retrospectively. ..... in this connection, our attention was invited to section 44aa which was put on the statute book by the taxation laws (amendment) act, 1975, which is inserted in the 1961 act, with effect from april 1, 1976, whereunder the persons specified therein are required to keep and maintain such books of account and other documents as may enable the income-tax officer to compute his total income in accordance with the provisions of the act. ..... section 6a was a new provision inserted by the amending act with retrospective effect that all unpaid accumulations would be deemed to be abandoned property and that payment of such accumulations to the welfare board in accordance with the provisions of section 3 shall discharge an employee of the liability to make payment to any employer in respect thereof. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1343
..... hoc appointees beyond one year in face of the specific provisions of the constitution, the recruitment rules and the general rules and in arbitrarily continuing the ad hoc appointees and not following the recruitment rules and procedure prescribed for recruitment to the post.23.4 the third element of this tort of injury being suffered by the persons concerned is also present, because, as a result of the wrongful act of the public officer in not sending requisitions for 435 ..... the cadre of lecturer, gujarat education service, class ii (collegiate branch), admittedly are not exempted from the purview of the public service commission under the said regulations.11.2 the governor of gujarat, in exercise of the powers conferred by the proviso to article 309 of the constitution, made the gujarat civil services qualifications & recruitment (general) rules, 1967, which apply to services and posts the recruitment to which is regulated in accordance with the rules made under article 309 of the constitution as laid down by sub-rule (3) of rule 1 of the ..... out that, in paragraph 5 of the judgment, it was held that the vacancy which occurred prior to the amended rules would be governed by the old rules and not by the amended rules. ..... union territory of pondicherry, reported in 1997 (1) scc 350 was cited for the proposition that the public service commission having been entrusted with the constitutional duty to select suitable candidates by inviting applications from the open market, every .....
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