Court : Gujarat
Reported in : (2007)1GLR686; LC2007(1)269; 2007(35)PTC571(Guj)
..... 16 of said judgment, it has been held that the marks must be compared as a whole. it is not right to take a portion of the word and say that because that portion of the word differs from the corresponding portion of the word in the other case there is no sufficient similarity ..... there is no plea of assignment. the high court had failed to note the plea of honest and concurrent user as stated in section 12(3) of 1958 act for securing the concurrent registration is not a valid defence for the infringement of copyright. for all these reasons we are unable to support ..... even if it is assumed that the defendants are in business since 1994, the fact remains that the plaintiffs have started their business since 1990. chart about the advertisement expenditure and sales produced by the plaintiffs, prima facie, show that the plaintiffs have achieved goodwill in the market and there is ..... incurred large advertisement expenditure from 1991 onwards. the total sales of various products of the plaintiffs have also increased from 1991 onwards. as per the chart at page 5 and 6 of the plaint, aforesaid aspect regarding advertisement expenditure as well as total sales starting from 1991 is not in dispute. ..... quality which has led to progressive growth in the business of plaintiff no. 1. in paragraph 6 of the plaint, the plaintiffs have produced a chart of advertisement expenditure incurred by the plaintiffs since 1991-1992. it is averred in paragraph 7 of the plaint, that recently on 16th october, 2006 .....Tag this Judgment!
Court : Gujarat
Reported in : 64CompCas186(Guj)
..... this particular fact was enclosed with the notice of the meeting. this, according to mr.pujara, would compel alembic to take over contingent liability without corresponding benefit, either to the shareholders of alembic to its employees. (4) the voting at the meeting was not proper, according to mr.pujara, and ..... on the basis of the earning capacity of the shares. the dividends declared in the past years may be taken into consideration and may be compared with the normal yield on the said amount if invested elsewhere. judges by this method, neomer had never declared any dividend and hence this ..... and phased out repayment of terms loans can be provided to the petitioning company. is is also averred in the petition that under section 72a of income-tax act, if the specified authority approves of the scheme of amalgamation, the benefit of the carried forward losses would be available to the ..... and end-all, it can very well be a springboard for arriving at a correct conclusion. the break-up value arrived at by the charted accountants is rs.4 per share and as the quotation on the stock market for the particular period suggests, the said value arrived at by ..... government and finally the shareholders and the creditors of neomer will stand to benefit by the proposed amalgamation. 4. by an order dated december 6, 1983, the petitioning company was directed to convene a meeting of the equity shareholders, preference shareholders, depositors,trade creditors, debenture-holders and secured creditors of .....Tag this Judgment!
Court : Gujarat
Reported in : 84CompCas230(Guj)
..... facts having a bearing on the matter and may prove to be fatal so as to justify the court to refuse sanction/approval to the scheme. section 394 (which is corresponding to section 208 of the english act), inter alia, provides that the scheme of amalgamation or compromise or arrangement or order of the court sanctioning such compromise or amalgamation my provide for all ..... by the exercise of judicious discretion and judgment taking into account the relevant factors. several factors, such as quality and integrity of the management, present and prospective competition, yield of comparable securities and market sentiments, etc., which are not evident from the face of the balance-sheet, but which will strongly influence the worth of a share are taken into account ..... companies, submits miheer. miheer has further referred to the report of c. c. chokshi and company, wherein it is observed as under : 'over the years both mf and mil have charted a similar course as far as their textile and chemical businesses were concerned. as a result there are several synergies in the business of the two companies. in fact, even ..... found that they were in substantial compliance with the statutory provisions. the court also pointed out the distinction between the explanatory statement under section 173 and section 393 of the companies act. 229. in suri and nayar ltd., in re  54 comp cas 868 the learned single judge of the karnataka high court examined the question of the court's power to investigate .....Tag this Judgment!
Court : Gujarat
Reported in : 45STC318(Guj)
..... wool, silk or cotton or artificial silk and the expression 'rayon or artificial silk fabrics' would mean such varieties of fabrics which partly have the corresponding percentages of rayon or artificial silk fabrics and partly of wool, silk, cotton, etc.' 10. the tribunal has conveniently ignored this approach of the ..... by weight of rayon or artificial silk, would necessarily achieve the same purpose which has been manifestly expressed in item 21 relating to woollen fabrics. the corresponding reverse provision to sub-items (ii) and (iii) of item 19 are provided in sub-item (ii) of item 20 and sub-item (iii ..... their true meaning .... considering the entry as a whole, it is clear that only such rayon or artificial silk fabrics are contemplated which contain the corresponding percentages along with wool, silk or cotton or a combination of one or more such materials, thus 'partly' would mean certain percentages in relation to ..... cent silk and 17.80 per cent cotton. 3. the assessee had made an application before the deputy commissioner of sales tax under section 62 of the aforesaid act for determining the rate of tax payable on the sales of the aforesaid two saris. the assessee, in effect, contended that having regard ..... and not any other part. we are fortified in this view, which we have taken, on a comparative reading of items 19 and 22 of the first schedule to the central excises and salt act, 1944. the learned advocate for the assessee urged that so far as the item of cotton fabrics is .....Tag this Judgment!
Court : Gujarat
Reported in : (2004)3GLR2081
..... acharya, should be entrusted to shankarbhai trikambhai patel of pij against proper receipt. response of shankarbhai is also at page 188. i have carefully gone through this set of correspondence and the comparative table of charan bhet received by acharya and vadtal temple which is at page 193 vo. ii which also indicates certain unpleasant situation.37. the next major controversy is ..... chief kothari.so in short, it will be difficult for this court at this stage to say that the suit is barred because of the provisions of bpt act including sec. 80 of the said act.25. the parties have tried to develope their case by referring some parts of above-referred four religious holy books from siksha patri to satsang jivanam. one ..... by the swaminarayan sect. the observations made by the apex court in the case of national textile workers' union etc. v/s p.r. ramakrishnan and others, reported in air 1983 sc p.75 (relevant para-7) are relevant for the purpose and same are reproduced as under:-'....in making of a winding up order on a petition for winding up ..... tiwari v/s union of india & anr. 1997(1) scc p.444.reliance is placed on paras 46 to 50.(iii) chimanbhai r. patel v/s anand municipality & ors., air 1983(1) glr 67(iv) state of u.p. & others v/s pradhan sanghkshettra samity and others, 1995 (suppli) (2) scc p.305 = air 1995 sc p.1512(v) the scheduled .....Tag this Judgment!
Court : Gujarat
Reported in : (1975)16GLR11
..... .a. no. 1175 of 1969 decided on april 23, 1969. when their lordships dealt with the corresponding section of the mysore rent control act, 1961, their lordships pointed out that the whole object of the act was to provide for the control of rents and evictions, etc., and section 21 enumerated the grounds which alone would entitle a landlord to evict his tenant. clause (h ..... would be available in present and not in future. in order to decide the question of balance, the court must consider the relevant question of balance of comparative hardship under the imperative provision of section 13(2). if, therefore, the plaintiff in his plaint had alleged not only that she required the suit premises bona fide and reasonably for this personal requirement ..... had proved his bona fide and reasonable personal requirement of the suit premises. it would have to go into the next question as to the ground of comparative hardship as required by mandatory terms of section 13(2) and it is only when the court was satisfied that greater hardship would result to the landlord that the eviction decree could be passed ..... also said in the consent terms that alternative accommodation was not available at the relevant time and, therefore, time-limit was agreed and it was held that the factum of comparative hardship was clearly in dispute between the parties on the face of those consent terms. therefore, the consent decree could not be passed for eviction without the court going into .....Tag this Judgment!
Court : Gujarat
Reported in : AIR2003Guj134; (2002)4GLR3421
..... month wise. (3) the month wise collection of the taxes for the year 1998-99 along with the comparative statement of taxes collected in each corresponding month of the previous year. (4) the increase in collection of octroi and tax in 1998-99 as compared to the previous year was rs. 7,08,789/-. 6. it appears that the hearing of the matter ..... .g.p. appearing for the respondent-state of gujarat (served through the director of municipalities) has submitted that the petitioner has an alternative remedy available under sub-section (4) of section 70 of the act and, therefore, the petition should not be entertained.it is further submitted that the finding given by the director that the petitioner had not obtained permission from the ..... fact that the president of the municipality is elected by the councillors from among themselves.at this stage reference may be made to the relevant provisions of the act, which read as under :--section 31 provides that a municipality shall be presided over by a president who shall be elected by the councillors from among themselves in the manner prescribed by rules ..... . this petition by a former president of the nadiad municipality challenges the order dated 27th november, 2001 (annexure a) passed by the director of municipalities under section 70(1) of the gujarat municipalities act, 1963 ('the act' for brevity) requiring the petitioner to pay the municipality a sum of rs. 1,00,989/-.3. the petitioner was elected as a councillor of nadiad .....Tag this Judgment!
Court : Gujarat
Reported in : (1997)3GLR2171; (1998)IIILLJ219Guj
..... said dams, rivers, lakes, etc. if without channels, dams and river water loses its comparative significance, similarly in the absence of sufficient number of courts and judges delivering speedy justice, ..... speedy justice' under the workmen's compensation act, 1923 and/or under any other labour laws and for that purpose even further indeed what are the corresponding duties, firstly, enjoined upon the workmen ..... in taking all possible care for justice to the poor, down-trodden and other weaker sections of the society. but if we look at the actual implementation, practical day to ..... . of casestotal(a)(b)(c)(d)ahmedabad1974119761197711979119801198161982441983161984371985331986611987701988108198910419901031991144199224819932741994631286anand1992621993106199411179nadiad1989319901319917199221199310319945152.)1988'011989011990081991141992201993114199414169vadodara198919199066. the above chart of 5,330 pending workmen cases from 12 districts only, is quite alarming and sadly .....Tag this Judgment!
Court : Gujarat
Reported in : 97ITR173(Guj)
..... in the 1922 act corresponding to section 70 of the 1961 act. proviso 1 to section 24 (1) of the 1922 act laid down : 'provided that in ..... section 6, he shall be entitled to have the amount of the loss set off against his income, profits or gains under any other head in that year. section 71 of the 1961 act corresponds to section 24 (1) of the 1922 act. but the provisions of section 70 of the 1961 act were implicit in the provisions of the 1922 act, though there is no exact corresponding section ..... the amount of the loss set off under the section. section 75, sub-section (1) of the 1961 act, corresponds to this portion of the second proviso to section 24 (1) of the 1922 act. section 24 (2) of the 1922 act dealt with carrying forward and setting off of losses. sub-section (2) of section 24 of the 1922 act provided that where any assessee sustains a loss ..... act. section 75, sub-section (2), corresponds to the proviso to the clause (c) in section 24 (2) because that clause provided : 'provided that nothing herein contained shall entitle any assessee, being a registered firm, to have carried forward and set off any loss which has been apportioned between the partners, under the proviso to sub-section (1)........' 9. these then are the comparative .....Tag this Judgment!
Court : Gujarat
Reported in : 1989CriLJ460; (1988)2GLR1028
..... corresponding provisions of the customs act or the central excises & salt act and the railway property (unlawful possession) act is inappropriate because under those acts, there is no power in the officers under those acts; to file a charge-sheet. under section 9 of the central excises & salt act offences under that act are non-cognizable. under section 37 of the customs act ..... was given for disposal and preservation. the statements of the co-accused were recorded by the authorised officer of excise department under section 67 of the act. accused no. 2 has stated that this muddamal was supplied by the petitioner about seven days before its seizure and 3 ..... offence. it is also submitted that such information is not required to be reported to the magistrate under section 157 or 158 of the criminal procedure code. section 51 of the act was also pointed out which reads as under:the provisions of the code of criminal procedure, 1973, shall ..... an investigation under the code. particularly, he has no power to initiate prosecution by filing a charge-sheet before the magistrate concerned under section 173 of the code, which has been held to be the clinching attribute of an investigating police officer. the supreme court, therefore, ..... , it was further observed that from the comparative study of the relevant provisions of the 1966 act and the code, it is abundantly clear that an officer of the rpf making an inquiry under section 8(i) of the 1966 act does not possess several important attributes of an .....Tag this Judgment!