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Commissioner of Income-tax, Gujarat Vs. Ajay Printery Private Ltd.

Court : Gujarat

Reported in : [1965]58ITR811(Guj)

..... amount of any other tax levied under any law for the time being in force on the company by the government and in the case of a banking company, the amount actually transferred to a reserve fund under section 17 of the banking companies act, 1949, the income-tax officer shall, unless he is satisfied that having regard to losses incurred by the company in earlier years or to the smallness of the profits made in the previous year, the payment of a dividend ..... considering the consistent view that has been adopted by the various high courts while deducing the meaning of the word 'manufacture' or 'manufacturer' and the object with which explanation 2 has been inserted in section 23a of the act, we are of the view that the business carried on by the respondent-company of printing balance-sheets, profit and loss accounts, dividend warrants, pamphlets, share certificates, etc. ..... the expressions 'manufacture' and 'processing of goods' occurring in clause (ii) of explanation 2 have not been defined in the act or in section 23a which means that the legislature has not chosen to give to these expressions any technical or artificial meaning and has intended to give them the ordinary meaning as understood in ordinary parlance. ..... the supreme court held in that case that the expression 'in the manufacture of goods' in section 8(3)(b) of the said act should normally encompass the entire process carried on by the dealer in converting raw materials into finished goods. .....

Reliance and Other Mills Workmen Union Vs. Asst. Registrar of Trade Un ...

Court : Gujarat

Reported in : (1997)3GLR1964

..... the registration has been provided so as to give recognition to one union at a time so that such registered union, registered in accordance with the provisions of the act, has a voice either as a representative union or as a qualified union or as a primary union subject to the provisions of the act contained in section 13 and other sections and it has also been indicated in the earlier part of the judgment that while such provisions to permit the union to function as before had to be made in case of the alteration of the ..... once the embargo of the existence of a representative union as such goes, as has already been held as a result of the alteration in the area and as provided in section 31 and the only right is to appear and act as representative of the union, it cannot be said that any registered union is in existence in the industry for the particular local area for which these three unions are at lis. ..... industry, whether by agreement of the other registered or representative unions or as determined by the registrar after such inquiry as he thinks fit, shall be entitled to appear or act for the altered local area or areas, as the case may be, for a period of twelve months from the date on which such alteration is effected, or if an application under section 13 is made within such period by such union or any other union in the altered local area or areas until the disposal of such application .....

Babarbhai Dahyabhai Vankar and 1 Vs Prabhakar Parshotambhai Patel

Court : Gujarat

..... it is clearly laid down that when the error which makes a decision contrary to the law or which goes to the root of the decision while empowering the high court to satisfy itself in exercise of power under section 29 of the rent act to satisfy itself about the propriety and illegality to the judgment of the lower appellate court, at the same time, merely because different view is possible on appreciation of evidence, it would not justify the exercise of ..... the bench opined that although the high court had wider powers than that which could be exercised under section 115 of the code of civil procedure, yet its revisional jurisdiction could only be exercised for a limited purpose with a view to satisfying itself that the decision under challenge before it is according ..... therefore, this court would be justified in exercise of revisional jurisdiction under section 29(2) of the rent act satisfying itslef as to whether the judgment of both the courts below is according to law ..... that section 2(8) of the tenancy act as well as other provisions refer to this aspect and, therefore, the civil court had no jurisdiction. ..... of the present case, therefore, both the courts below have failed to consider the provisions of section 12(3)(b) of the rent act and also failed to appreciate about the tenant in arrears.12. ..... contended that in view of the provisions of the bombay tenancy & agricultural act, 1948, issue raised could not have been decided by the civil court as the civil court has no jurisdiction. .....

Ashit Shipping Services and anr. Vs. Board of Trustee and anr.

Court : Gujarat

Reported in : AIR2003Guj202; (2003)1GLR781

..... the port, a notice stating :- (i) that an amount specified therein is due in respect of rates, fines, penalties or expenses chargeable under this act or under any regulations or orders made in pursuance thereof, against such vessel, or by the owner or master of such vessel in respect thereof, ..... therein is due in respect of any damage referred to in section 116 and such amount together with the cost of the proceedings for the recovery thereof before a magistrate under that section has not been realised; such officer shall not grant such ..... that under section 116 of the major port trusts act, 1963, ..... ultra vires the provisions of the major port trusts act, 1963 and the constitution of india is the sole, ..... act ..... the act that ..... act ..... section 65 of the act ..... section ..... section 163 of the act empowers the board to make regulation pursuant to general power of board to make regulations under section 123 of the act ..... act, 1963 and the constitution of india.4. ..... act or improper omission of such employee. ..... section ..... the vessel hoe ann could have detained pending the outcome of the proceedings, but upon request of the petitioners, demanded the deposit or bank guarantee of amount of damages assessed by them, to which the petitioners agreed and tendered bank guarantee, and that they are entitled to encash the bank guarantee for the damages in terms of the provisions of the regulation 52 and the provisions of the major port trusts act ..... act ..... section 123 of the act ..... section ..... ' section 116 of the act provides ..... section ..... section .....

Additional Commissioner of Income-tax, Gujarat Vs. Desai Bros.

Court : Gujarat

Reported in : [1977]108ITR14(Guj)

..... court was of opinion that there was some inadvertent error in framing the question and, therefore, it amended the question as under : 'whether extra depreciation is admissible under the provisions of section 10(2)(vi) and section 10(2)(via) of the income-tax act in respect of the diesel oil engines fitted to the motor vehicles in replacement of the existing engines ?' 12. ..... court held that the same meaning ought to be given to the word 'machinery' in all the clauses, namely, clauses (iv), (v), (vi) and (via) of section 10(2) of the indian income-tax act, 1922, and having regard to the definition of the term 'machinery' adopted by the privy council in corporation of calcutta v. ..... law referred to the madras high court as arising from the order of the tribunal was whether extra depreciation was admissible under the provisions of section 10(2)(via) of the indian income-tax act, 1922, in respect of diesel oil engine fitted to a motor vehicle in replacement of the existing engine. ..... -tax : [1956]30itr338(bom) , it is clear that deduction which the legislature has permitted under section 10(2)(v) (which is corresponding to section 31 of the 1961 act), is a deduction where the expenditure is revenue expenditure and not capital expenditure. ..... the assessee it was submitted that the claim before the income-tax officer as well as before the appellate assistant commissioner was one under section 31 of the income-tax act, 1961, on the basis of the expenses made for current repairs of the machinery. .....

Modern Food Industries (India) Ltd. Vs. M.D. Juvekar

Court : Gujarat

Reported in : (1988)1GLR481; (1988)IILLJ534Guj

..... 226 empowers the high court to issue to any person or authority, including in appropriate cases any government, throughout the territories in relation to which it exercises jurisdiction, directions, orders or writs for the enforcement of any of the rights conferred by part iii and for any other purpose. ..... that case it was noted that although the body had a distinct juristic entity and carried out its functions on business principles with a certain amount of autonomy, in reality it was the government which was acting through its instrumentality or agency and the juristic veil of corporate personality worn for the purpose of convenience of management and administration cannot obliterate the true nature of realities. ..... union of india (1981-i-llj-79) the court held that bharat petroleum, a government company incorporated under section 617 of the companies act fell within the meaning of the expression 'the state' used in art. 12. in b. s. ..... union of india (1975-i-llj-374) where the question was whether the council of scientific and industrial research was an 'authority' within the meaning of art. ..... union of india (1975-i-llj-374) in support of the contention that the first appellant cannot be termed 'the state' under art. ..... bhagatram, (1975-i-llj-399), three statutory corporations, namely, oil and natural gas commission, life insurance corporation and industrial finance corporation were, held to fall within the meaning of 'the state' as defined in ..... in 1975 he came to be transferred to .....

Shamjibhai Dhanjibhai Vs. State of Gujarat

Court : Gujarat

Reported in : (1973)14GLR237

..... of 'opium' certain preparations, and that is why, the further part of the definition reads:but does not include any preparations containing not more than 0.2 per cent, of morphine, or a manufactured drug as defined in section 2 of the dangerous drugs act, 1930.it would, therefore, mean that even though the substance may be falling within any of the aforesaid categories, the legislature wanted to exclude certain substances and that is why, the aforesaid excluding part ..... that is not a drug prepared from the poppy.upon the evidence, we are of opinion that morphia is an intoxicating drug prepared from the poppy, and that it fulfills the requirements of the definition of 'opium' contained in section 3 of the opium act, i of 1878.it is, therefore, evident that in that case, on the basis of evidence such a conclusion was reached by the division bench of the lahore high court. ..... the absence of any such data to indicate that it fell within any of the three categories mentioned in clauses (a), (d) and (c) of section 2(30) of the act, from the mere find of morphine content in the substance in question exceeding the limit of o.2 percent. ..... transport; and(c) any mixture with or without neutral materials of any of the above forms of opium; but does not include any preparations containing not more than 0.2 per cent, of morphine, or a manufactured drug as defined in section 2 of the dangerous drugs act, 1950.a glance at this definition indicates that the definition is not an inclusive definition. .....

Trusuns Chemical Industry Ltd. Vs. Tata International Ltd.

Court : Gujarat

Reported in : AIR2004Guj274; (2004)2GLR1352

..... petitioner is having its branch office at ahmedabad and is also having bank account for day-to-day commercial transactions at ahmedabad, and therefore, in view of the explanation attached to section 47 of the act, it is clear that the city civil court is having jurisdiction over the subject-matter of the award, as application for enforcement is maintainable where the money is lying.16. ..... enforcement of a foreign award may be refused, at the request of the party against whom it is invoked, only if that party furnishes to the court proof that - (a) the parties to the agreement referred to in section 44 were, under the law applicable to them, under some incapacity, or the said agreement is not valid under the law to which the parties have subjected it or failing any indication thereon, under the law of the ..... of settlement by arbitration under the law of india; or(b) the enforcement of the award would be contrary to the public policy of india.explanation :- without prejudice to the generality of clause (b) of this sub-section, it is hereby declared, for the avoidance of any doubt, mat an award is in conflict with the public policy of india if the making of the award was induced or affected by fraud or corruption. ..... act, the law of arbitration in this country was substantially contained in three enactments, namely, (1) the arbitration act, 1940, (2) the arbitration (protocol and convention) act, 1937, and (3) the foreign awards (recognition and enforcement) act ..... york convention awards. .....

Afrique Tradelinks Pvt. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : (2004)2GLR667

..... mr paresh m dave for the petitioners has submitted that just as the respondents refunded the duty amount of rs.14,83,303/- on 6.6.2000 and also paid interest thereon under section 27aof the act at rs.9,56,729/- on 12.7.2000 for the period from 31.1.1996 till the date of payment, the respondents were also required to refund the balance amount of rs.5,21,099/alongwith interest thereon ..... the respondents are directed to pay the petitioners interest at the rates applicable in accordance with the notifications issued under section 27a of the customs act, 1962, on the amount of rs.5,21,099/- for the period from the date of expiry of three months from the date on which the petitioners made the refund application till the ..... reason that when the provisional assessment is finalized under section 18(2) of the act, the provisions of section 27 of the act are not applicable for transferring the refund to the consumer ..... the petitioners had prayed for a direction to the respondent authorities to give the petitioners refund of rs.5,21,099/- alongwith interest under section 27a of the customs act, 1962 for the period from 31.1.1996 till the date of actual payment of the above amount. ..... on 10.3.1995, this court directed that the order of assessment shall be treated as a provisional assessment under section 18 of the act and the petitioners shall deposit customs duties as per the said assessment order on provisional basis and subject to adjudication of the petitioners' claim by the respondents and a .....

Bai Chandanben Jivanlal Vs. L.D. Joshi, Collector, Bhavnagar

Court : Gujarat

Reported in : [1969]74ITR448(Guj)

..... the following reasons : (1) the assessment was made after the death of the deceased without issuing any notice to the petitioners as heirs and legal representative of the deceased and such an assessment was not warranted by section 24b; (2) the assessment order was made on the basis of a return filed by a person who was not an heir or legal representative of the deceased and was therefore incompetent to file a return in ..... . (2) where a person dies before the publication of the notice referred to in sub-section (1) of section 22 or before he is served with notice under sub-section (2) of section 22 or section 34, as the case may be, his executor, administrator or other legal representative shall, on the serving of the notice under sub-section (2) of section 22 or order section 34, as the case may be, comply therewith, and the income-tax officer my proceed to assess the total income of the deceased person as if such executor, administrator ..... in any even this ground involves determination of a disputed question of fact and we would not, therefore, in and view of the matter, entertain it in the exercise of our extraordinary jurisdiction under article 226 ..... . section 3 of that act in terms provides that where any notice of demand in respect of tax dues in served upon an assessee by a taxing authority under the act and the tax dues are either enhanced or reduced in any appeal or other proceedings, it is not necessary to ..... . this convention urged on behalf of the petitioners also .....