Court : Gujarat
Reported in : AIR1974Guj31; (1973)GLR10
..... in need of it; (2) establishment and maintenance of artificial insemination centres to increase cattle wealth; (3) establishment and maintenance of cattle breeding centres to improve the livestock; (4) implementation of intensive cattle development programme; (5) increase in productivity of cattle in gujarat; (6) implementation of cattle feeding scheme; (7) introduction of cattle disease control: (8) introduction of rural dairy extension programme; and (9) implementation of cattle marketing programme it is clear from these enumerations made in the affidavit-in-reply that the state government has undertaken extensive schemes and programmes to maintain, improve and increase the cattle wealth in gujarat ..... the absolute freedom of trade within the meaning of section 92 of the australian constitution act, the privy council has laid down the following principles: -'the distinction is clear between laws interfering with the freedom to effect the very transaction or to carry out the very activity which constitutes inter-state trade, commerce or intercourse and law imposing upon those engaged in such transactions or activities rules of proper conduct or other restraints so that it is done in a due and orderly manner without ,invading the rights or prejudicing the interests of others and .....
Tag this Judgment!Court : Gujarat
Reported in : 1998CriLJ1337; (1997)2GLR1321
..... shah, inspector, (on her death, now substituted by bachubhai rambhai), akhil bharatiya hinsa nivaran sangh filed a complaint under section 11(d) of the act of 1960 read with sections 5, 8 and 10 of the bombay animal preservation act and sections 4(c)(b) and 62 of the bombay essential commodities and cattle (control) act, 1958 (gujarat amendment), 1983. ..... though it may not be possible to lay down any precise, clearly defined and sufficiently channelised and inflexible guidelines or rigid formula, the court, while considering the question of custody should take into consideration and bear in mind the following criteria :-(a) the prime consideration of the court should be for the preservation of livestock and elimination of chances of further cruelty to livestock. ..... sub-section (1) of section 35 cast a duly on the state government to appoint infirmaries for the treatment and care of the animals in respect of which offence against the act have been committed and may also authorise the detention therein of any animal pending its production before the magistrate. ..... 804/85 decided on 30-10-1985, 200 sheep and goats were handed over to panjarapole by the order of the learned magistrate. ..... 804 of 1985, it appears that, after the petition was rejected, a prayer was made by the counsel for the panjarapole for leave to appeal to the supreme court. ..... 804 of 1985 on 30-10-1985, wherein this court (coram: m. b. ..... 804/85, decided on 30-10-1985.22. .....
Tag this Judgment!Court : Gujarat
Reported in : 2003CriLJ356; (2002)3GLR794
..... act, 1985 and in suppression of the notification of govt. ..... shah lastly contended that the statements recorded of the other seamen who were on the vessel and that of the tandel of the vessel under section 67 of the n.d.p.s, act and under section 108 of the customs act could not have been relied upon in absence of the prosecution examining these persons which would have rendered an opportunity of cross-examination to the defence. 19. ..... 44 of 1996 dated 30-9-1998, whereby the learned judge was pleased to convict the appellant in each of these appeals under sections 22, 23 with 29 of the narcotic drugs & psychotropic substances act, 1985 (hereinafter referred to as 'n.d.p.s. ..... a copy of the arrest memo and production report are produced at exhs. ..... 23 that on 22-3-1996 during the course of routine rummaging, the vessel named, 'safina noor madina' was inspected by the officers of the 'shore guard' from customs department as the vessel had come from jam salaya and was to go to sharjah after loading livestock. ..... 2 gave his statement in his own hand-writing and along with that statement he also produced documents like licence issued by the assistant commissioner of food and drugs control dated 5-2-1996, the licence for doing business, the bills of muddamal tablets. .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)201CTR(Guj)243; [2006]283ITR116(Guj)
..... this is one more indication available in the scheme of the act to denote that what is deductible under the provisions of chapter via is in terms of the provisions of the act with special reference to section 80b(5) read with section 80ab of the act is the net figure.therefore, it is evident that as per the scheme of the act all permissible statutory deductions are required to be made prior to making deduction under the provisions of chapter via, and that what is deductible under chapter via of the act is the net figure.36. ..... commissioner of income-tax : [1994]207itr175(guj) to contend that while granting deduction under section 80p(2)(a)(iv) of the act, to co-operative societies, only the net income attributable to the activities specified under the section for the purchase of agricultural implements, livestock, etc. ..... the cit (appeals) vide his order dated 24th january 1985, concurred with the findings of the assessing officer and dismissed the appeal.6. .....
Tag this Judgment!Court : Gujarat
Reported in : 1996(56)ECC12
..... however, as stated in paragraph 16, the petitioner was informed only in march, 1988 by the 3rd respondent that it should approach the 2nd respondent, who in turn, in the year 1988, rejected the petitioner's applications and directed that the petitioner should approach the 1st respondent and the applications are still pending before the 1st respondent and till this date, the same are not decided. 3. mr. ..... tata oil mills which manufactures perfumed hair oils and shampoo forwarded an application claiming benefit of the scheme and the application was rejected on the ground that the exported product, perfumed hair oil, is not covered under cosmetics and toiletries. ..... it is further stated in that letter that if the petitioner feels that the rule in this judgment should be made applicable to similar cases including that of the petitioner, it should take up the matter with the chief controller of imports & exports, delhi for a decision. ..... it is pointed out by the petitioner that the judgment delivered by the bombay high court in the aforesaid case was brought to the notice of the department, by forwarding a copy thereof along with a letter dated 23.10.1985 written by the petitioner to the 3rd respondent, vide annexure d(1). ..... the same dictionary gives the meaning of the expression 'toilet' as 'an act or process of dressing especially formerly of dressing hair and now usually cleansing and grooming of one's person. .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)119CTR(Guj)269; [1994]207ITR175(Guj)
..... according to the commissioner of income-tax, the income-tax officer had erred in allowing excess deduction under section 80p(2)(a)(iv) of the act, as claimed by the assessee for the amount of gross trading profit attributable to the assessee's activities of purchase of agricultural implements, goods, livestock and other articles intended for the purpose of supplying them to its members. ..... the assessment orders for the relevant years were, therefore, set aside under section 263 of the act to this limited extent and a direction was given to the income-tax officer to recompute the amount of profits and gains attributable to the activities specified in section 80p(2)(a)(iv) of the act for the said assessment by taking into account the proportionate expenditure incurred and duly debited in that behalf to the profit and loss account. ..... it purchases, inter alia, agricultural products, implements and articles which are meant for agricultural use. ..... union of india : [1985]155itr120(sc) which was rendered in the context of section 80m of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1210
..... the contention of the petitioners is that the provisions of the three acts, dealing with environment, have been infringed by the industries, the three acts being : the water (prevention and control of pollution) act, 1974 (hereinafter referred to as 'the water act'), the air (prevention and control of pollution) act, 1981 (hereinafter referred to as 'the air act') and the environment (protection) act, 1986 (hereinafter referred to as 'the environment act') ..... of lali, navagam, bidaj, sarsa, aslali, jetalpur, bareja, vinzol and vatva, comprised in dascroi and mahemedabad talukas, a lumpsum payment should be made by the 756 industrial units, calculated at the rate of 1% of their one year's gross turnover for the year 1993-94 or 1995-96, whichever is more and that amount should be kept apart by the ministry of environment and should be utilised for the works of socio-economic uplift of the aforesaid villages and for the betterment of educational, medical and veterinary facilities and the betterment of the agriculture and livestock in the said villages. ..... direction is issued to the state of gujarat to implement the reports of the national productivity council regarding the disposal of the solid waste, and the recommendation of the said council should be carried out within a period of six months from today and in the meantime, the industrial units are restrained from disposing of any solid waste on open plots of land which have not been demarcated for such purpose by the g.p.c.b. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR349
..... the court must in considering the validity of the impugned law imposing a prohibition on the carrying 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 ..... 5 in this connection, learned advocate general appearing oa behalf of the state government has drawn our attention to the relevant directions issued by the government to those authorities, namely, the collectors of different districts who are in charge of issuing permits for the purpose of cattle export under the provisions of the cattle movement (control) order, that permission for the export of bulls and bullocks below the age of sixteen years should not b: granted with effect from january 1, 1980. ..... the livestock of this region are comparatively well-fed and on the whole more productive than that of any other region. .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)1GLR6
..... in this petition under article 226 of the constitution which was permitted to be filed in a representative capacity under order 1, rule 8 of the code of civil procedure, 199 petitioners have voiced their grievance regarding maintenance of district wise seniority list of live stock inspectors also know as stockmen (veterinary) in the various district panchayat establishments in the panchayat service of the state functioning under the provisions of the gujarat panchayats act, 1961, hereinafter referred to as 'the said act' and the rules made thereunder.2. ..... tripathi could not draw any sustenance for his submission from the observations of the supreme court in the case of mathuradas (supra) that 'provisions contained in section 206 and the provisions in sub-section (2), (2a), (3) and (4), of section 203 clearly establish that the panchayat service constituted under section 203 can only be a centralised service and recruitment of candidates to be made under section 210 by the gujarat panchayat service selection board can only be to that centralised service. ..... taluka cadre and local cadre say that the post of livestock inspector is a district cadre post and falls within the purview of the district panchayat. ..... 22 to 53 were originally of bombay state service and were all working as livestock inspectors who are also known as stock-men. .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)2GLR1752
..... (agricultural produce and livestock) markets act against purchase or sale of notified agricultural produce, livestock and products of livestock in notified market area outside market in that area is not violative of article 19(1)(g) of the constitution. ..... sub-rule (ii) of rule 2 of the rules, who is competent officer to act under rules 5, 6, 7, 8 and 9 to prepare and publish provisional list and after inviting objections prepare and publish final voters list for all three constituencies separately, has to decide the aspect as to which are the societies that can be included in agricultural constituency, said power is within the domain and realm of the authorised officer and this court while exercising powers under article 226 of the constitution merely on the apprehension of the petitioners that the party in power in government ..... according to the petitioners, market committee will also be controlled by societies which are dealing with regulated items within the market area. ..... but the market committee can control only those agricultural produce which are notified by the state government under sections 5 and 6 of the act. .....
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