Court : Gujarat
..... a corporation, being not a citizen, has no fundamental rights under article 19 of the constitution. nonetheless, the companies would be entitled to claim protection of their rights under article 14 of the constitution. it would be relevant to examine whether the respondents have committed breach of article 14 or any ..... consequently, no single composition of petroleum can be defined. it is not surprising that the composition varies, since the local distribution of plant, animal and marine life is quite varied and, presumably, was similarly varied when the petroleum precursors were formed. 28. as per 'the new book of popular science' vol. 2 ..... , hydraulicking, quarrying or by any other operation and includes mineral oils (which in turn include natural gas and petroleum)." 3. the mines and minerals (development and regulation) act, 1957, 3.(b) "minerals oils" includes natural gas and petroleum. 4. petroleum and natural gas rules, 1959, 3. (k) "petroleum" means naturally occurring hydrocarbons .....
Tag this Judgment!Court : Gujarat
..... a corporation, being not a citizen, has no fundamental rights under article 19 of the constitution. nonetheless, the companies would be entitled to claim protection of their rights under article 14 of the constitution. it would be relevant to examine whether the respondents have committed breach of article 14 or any ..... consequently, no single composition of petroleum can be defined. it is not surprising that the composition varies, since the local distribution of plant, animal and marine life is quite varied and, presumably, was similarly varied when the petroleum precursors were formed. 28. as per 'the new book of popular science' vol. 2 ..... , hydraulicking, quarrying or by any other operation and includes mineral oils (which in turn include natural gas and petroleum)." 3. the mines and minerals (development and regulation) act, 1957, 3.(b) "minerals oils" includes natural gas and petroleum. 4. petroleum and natural gas rules, 1959, 3. (k) "petroleum" means naturally occurring hydrocarbons .....
Tag this Judgment!Court : Gujarat
Reported in : (1991)2GLR1354; (1992)IILLJ486Guj
..... jubilee tailoring house, (1973-ii-llj-495) and (iii) harsainbhai v. alath factory, (1978-ii-llj-397). it has been averred that the tribunal will life the veil behind this paper arrangement based on the fact that the members of the union have been continued inspite of several contractors having come and gone and that ..... 22, 1990 refusing to refer industrial disputes raised by the petitioner-union for adjudication of the appropriate authority under the provisions of the industrial disputes act, 1947 ('the act' for short). 2. in order to appreciate the grievances of the petitioner-union against the impugned order, a few relevant facts leading to this ..... the contract labour act, for a given activity, still licence issued to him may not cover exact number of permissible employees employed by him meaning thereby, number of permissible employees under the license may be less than number of employees actually employed and qua such excess number of employees, protective umbrella of licence would .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)181CTR(Guj)134
..... that the unsuspecting people there will be directly exposed to the hazardous substance; fully aware, too, that the authorities there do not meet their obligations to protect their citizens, be it out of negligence or incapacity (see 'ships for scrap steel and toxic wastes for asia. the health and environment hazards in ..... followed in breaching method are :n ballast water, fuel oil and lubricants that can be pumped out are removed.n super-structure items like cabins, furnitures, life boats, loose cables, firefighting equipments, ladders, window panes and frames, doors, fittings, etc., are dismantled.n stores and movable gears including electrical navigation equipments ..... in holding that the usance interest partook the character of purchase price and, therefore, not liable to deduction at source under section 195(i) of the act.(4) usance interest is 'interest' within the meaning of the article concerning taxation of interest in the relevant double taxation avoidance agreements. the tribunal was, .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]261ITR113(Guj)
..... aware that the unsuspecting people there will be directly exposed to the hazardous substance; fully aware, too, that the authorities there do not meet their obligations to protect their citizens, be it out of negligence or incapacity. (see 'ships for scrap steel and toxic wastes for asia. the health and environment hazards in ..... activities generally followed in beaching method are : * ballast water, fuel oil and lubricants that can be pumped out are removed. * super structure items like cabins, furnitures, life boats, loose cables, firefighting equipments, ladders, window panes and frames, doors, fittings, etc., are dismantled. * stores and movable gears including electrical navigation equipments nylon and steel ..... was not so deducted, then calling upon them to show as to why the provision of section 40(a)(i) of the income-tax act, 1961 ('the act' for short), should not be invoked in the assessee's case and why the entire interest paid outside india should not be disallowed in the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj113; (1987)1GLR437
..... bank by disregarding public interest. in other words, public interest can be said to be the very oxygen by which it gets life and sustains its existence. it may be noted that with the enactment of the act, the bank ceased to be an ordinary company. the role of the bank as a powerful instrument for the rapid socio-economic ..... development of the country has been recognized by parliament. the bank as well as its employees have a duty towards the entire nation. that is why the employees of the bank have the protection of ..... shareholders for carrying on trade or business as proprietors has been discarded and a company is now looked upon as a socio-economic institution wielding economic power and influence the life of the people. ' 45. in para 5 if the judgment, it is further observed (at page 196) : 'a company, according to the new socio-economic thinking, is a .....
Tag this Judgment!Court : Gujarat
Reported in : 1988(35)ELT88(Guj); (1988)1GLR388
..... compels it to become an indifferent spectator to the fleecing of the pockets of the people not only that, does it further compel the court to sanction and protect the imperceptible manner of pick-pocketing of numerous unidentifiable consumers ?' 27. having observed as aforesaid, the court proceeded to deal with the basic requirements of section ..... constitution and also against the fundamental principles for governance of the country enshrined in the constitution itself. without having regard to the economic and commercial realities of life, no order of refund of a commodity tax can be legitimately passed by the court. to pass such an order of refund in favour of the ..... the municipal limits and, therefore, the said levy and collection of octroi were ultra vires the provisions of the ordinance as well as the bombay district municipal act, 1901. for the purpose of the present proceedings, it is not necessary to refer in detail to diverse contentions centering round the levy of octroi by .....
Tag this Judgment!Court : Gujarat
Reported in : 181(2003)CLT134
..... aware that the unsuspecting people there will be directly exposed to the hazardous substance; fully aware, too, that the authorities there do not meet their obligations to protect their citizens, be it out of negligence or incapacity [see 'ships for scrap steel and toxic wastes for asia. the health & environment hazards in recipient ..... activities generally followed in breaching method are : . ballast water, fuel oil and lubricants that can be pumped out are removed.. super-structure items like cabins, furnitures, life boats, loose cables, firefighting equipments, ladders, window panes and frames, doors, fittings, etc., are dismantled.. stores and movable gears including electrical navigation equipments nylon and steel ..... and if it was not so deducted, then calling upon them to show as to why the provision of section 40(a)(i) of the it act, 1961 ('the act' for short), should not be invoked in the assessee's case and why the entire interest paid outside india should not be disallowed in the .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]49STC322(Guj)
..... subject to such conditions as may be specified. rules have accordingly been enacted and those rules are an integral part of the taxation structure under the act. in construing those rules, therefore, that construction must be preferred which carries out the aforesaid objects which the legislature has in view. the construction suggested ..... interest', to exempt any specified class of sales or purchases from payment of the whole or any part of any tax payable under the provisions of the act, by notification in the official gazette, subject to such conditions as it might impose. even those safeguards were, however, not considered sufficient because the ..... , (b) solvent extraction plant and (c) vegetable plant. the assessee is a registered dealer and also a recognised dealer under the relevant provisions of the act. the assessee manufactures, amongst other things, vegetable products. the vegetable products manufactured by the assessee are partly sold within the state for local consumption or in .....
Tag this Judgment!Court : Gujarat
Reported in : [1978]113ITR852(Guj)
..... be a part of our constitutions and, therefore, any trust which has its object to advance fraternity not only amongst human brethren but also with the animal life would fulfil this cherished value. even the directive principles in article 48a and animal husbandry on modern and scientific lines, and shall, in particular, take steps ..... , at page 585, by holding that it was a trust not directed to ensure absence or diminution of pain or cruelty in the destruction of animal life because even though animals were saved from being molested and killed by man, they were still liable to be molested and killed by other denizens of the ..... humanity is interpreted in a wide manner so as to embrace within its scope those acts of charity, which advance general public morality, alleviating suffering of weak, infirm animals or preventing cruelty to animals, encouraging compassionate feeling and tender treatment by protecting such domestic animals, by service of such animals or looking after and promoting the .....
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