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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: gujarat Year: 1976 Page 1 of about 18 results (0.032 seconds)

Apr 14 1976 (HC)

Goswami Vrajraiji Ranchhodlalji Maharaj Vs. Controller of Estate Duty, ...

Court : Gujarat

Decided on : Apr-14-1976

Reported in : (1976)1GLR967; [1978]112ITR851(Guj)

..... family, we have to consider the provisions of the 1937 act and the hindu succession act, 1956. the 1937 act provided by section 3 for devolution of petitioner under certain circumstances and so far as is material for the purposes of this judgment, sub-section (2) of section 3 provided : 'when a hindu governed by any school ..... , in order to ascertain the share of vraj priya which was an absolute estate alienable and disposable by virtue of section 14 of the hindu succession act read with section 3(2) of the act of 1937, we have to ask ourselves as to what would have been the share of vraj priya in the ..... of coparceners : it is only on partition that the coparcener can claim that he has become entitled to a definite share. the two principal incidents of coparcenary property are : that the interest of coparcener devolves by survivorship and not by inheritance : and that the ..... is vested in the whole body of coparceners. while it remains joint, no individual member can predicate of the undivided property that he has a definite share therein. the interest of each coparcener is fluctuating, capable of being enlarged by deaths, and liable to be diminished by the birth of sons ..... developed by the anglo-indian courts in the light of certain basic concepts expounded by the ancient law givers, had acquired a degree of consistency and symmetry. the act in investing the widow of a member of a coparcenary with the interest which the member had at the time of his death .....

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Jan 22 1976 (HC)

Commissioner of Income-tax Vs. Vania Silk Mills (P.) Ltd.

Court : Gujarat

Decided on : Jan-22-1976

Reported in : [1977]107ITR300(Guj)

..... be the income of the previous year in which the transfer took place.'10. it will be seen that the section uses only the word 'transfer' and that word is defined in sub-section (47) of section 2 which reads as under.' 2. definitions.--in this act, unless the context otherwise requires,-- (47) 'transfer', in relation to a capital asset, includes the sale, exchange or relinquishment of ..... excess of the amount so brought to tax, and that if it really intended to do so, it would have said so in so many words in section 2(47) by specifically providing in the inclusive definition for the cases of demolition and destruction. we are unable to agree. in the first place, as stated earlier, 'extinguishment', in its ordinary meaning, takes in ..... the asset or the extinguishment of any rights therein or the compulsory acquisition thereof under any law.' the word 'transfer', which is separately defined by an inclusive definition, has an ..... in the circumstances of the case, the tribunal was justified in law in holding that there was no transfer of capital asset by the assessee within the meaning of section 2(47) of the act ? 2. whether, on the facts and in the circumstances of the case, the sum of rs. 3,50,792 being the excess over the cost of machinery received from .....

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Apr 01 1976 (HC)

Sarabhai Chemicals Ltd., Baroda Vs. Ambaram Amtharam Patel

Court : Gujarat

Decided on : Apr-01-1976

Reported in : [1977(35)FLR15]; (1977)0GLR455; (1978)ILLJ105Guj

..... was getting a salary of more than rs. 1,000 per month and, therefore, he was not an 'employee' as defined by s. 2(e) of the act. 11. section 2(e) of the act, is in the following terms : '(a) employee means any person (other than an apprentice) employed on wages, not exceeding one thousand rupees ..... alia considered the case of those employees who are employed to do the work of more than one of the kinds mentioned in the definition of s. 2(s) of industrial disputes act, 1947. the supreme court has observed that frequently an employee is required to do more than one kind of work. he may ..... , contemplated by s. 4, controls in any manner, the wide amplitude of the definition contain in s. 2(e). section 4 does not create a liability to pay gratuity. this liability is already created by s. 1(3) which makes the act applicable to certain specified concerns. what s. 4 provides is the quantification and payability ..... raised on behalf of the petitioner by his learned advocate shri nanavati, is that the respondent is not covered by the definition of the term 'employee' as given in s. 2(e) of the act, because, on the date on which he became entitled to the payment of gratuity under s. 4, he was receiving ..... was employed in a managerial and administrative capacity and, therefore, also, his case fell within the exclusion clause of the definition of the term 'employee' given in s. 2(e) of the act. 6. it is not in dispute that when the respondent resigned on 29th june, 1974 his salary was more than rs. 1 .....

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Feb 02 1976 (HC)

Virmati Ramkrishna Vs. Commissioner of Income-tax, Gujarat-iii

Court : Gujarat

Decided on : Feb-02-1976

Reported in : [1981]131ITR659(Guj)

..... the record we must accept that and hold that in this case the object and purpose with which this expenditure was incurred was solely, as required by section 12, sub-section (2), of the indian income-tax act, for earning the income as a member of the local board of the reserve bank of india...' 19. the expenditure was, accordingly, held to be an ..... . 8. it is pertinent to note that a provision similar to the one found in s. 57(iii) was also there in the earlier acts though its language has changed from time to time. section 11(2) of the act of 1918 provided for the allowance of expenditure in relation to income from 'other sources' in the following terms : 'any expenditure...... incurrred solely for ..... expended wholly and exclusively for the purpose of making or earning income charitable under the head 'income from other sources' and, therefore, is an admissible deduction under section 57(iii) of the income-tax act, 1961 ?' ii. income-tax reference no. 135 of 1974. 3. the assessment years in question are assessment years 1967-68 and 1968-69, the relevant previous years being ..... the provision and as this court observed in cit v. mrs. indumati ratanlal : [1968]70itr353(guj) : 'section 57(iii) is substantially in the same terms as section 12(2) of the old act and, therefore, the decisions on the construction of section 12(2) must also govern the construction of section 57(iii).' 10. at this stage, it would also be convenient to refer to the provisions .....

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Mar 30 1976 (HC)

Additional Commissioner of Income-tax, Gujarat Vs. Arvind Mills Ltd.

Court : Gujarat

Decided on : Mar-30-1976

Reported in : [1977]109ITR212(Guj)

..... 15,674 made to the textile commissioner under the provisions of the cotton textiles (control) order, 1948, was an allowable business expenditure under section 37 or section 28 of the act of 1961 (2) whether, on the facts and in the circumstances of the case, the tribunal was right in law, in holding that the payment of ..... something in the nature of a loss which is contemplable, and in the nature of a commercial loss. i do not intend that to be an exhaustive definition, but i do not think it is possible to say that when a fine, which is what it comes to, has been inflicted upon a trading ..... in the circumstances of the case, the tribunal was right in law, in allowing the deduction of rs. 10,910 as business expenditure under section 37 or section 28 of the act of 1961 ?' 6. at the time of hearing of this reference, so far as question no. 1 is concerned, no further contentions have ..... country. in order to effectuate that policy, the board was empowered to control and regulate the sales of coffee produced in india. according to section 14 of the coffee act, 1942, every owner of land planted with coffee plants was required to be registered as an owner in respect of such estate owned by ..... sub-clause (6) of clause 12 of the cotton textiles (control) order, 1948, issued in exercise of the powers conferred by section 30 of the essential supplies (temporary powers) act, 1946, by the central government. one of the conditions of this special permit enjoined the assessee-company to execute a bond in the .....

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Dec 23 1976 (HC)

Velji Shamji and Co. Vs. Official Liquidator, Bhavnagar Vegetable Prod ...

Court : Gujarat

Decided on : Dec-23-1976

Reported in : (1977)GLR889

..... chairman to president the meetings. the chairman submitted his report and thereafter this very petitioner on behalf of the sponsor moved company petition no. 57 of 1976 under section 391(2) of the companies act praying for confirming the scheme of compromise and arrangement. that proceeding is still pending as some further directions were sought with regard to the compromise offered to the ..... . minimum expected realisation of the government in releasing the quota was also set in the letter which is not material for the purpose of this summons. but this letter definitely conveyed the intimation to the association that the ban on export of groundnut was soon to be lifted to the extent of the quota released by the government. the official ..... not forfeit shares nor gets free from obligation say that of a contributory. section 456 of the companies act requires the liquidator to take into his custody or under this control, all the proper effects and actionable claims to which the company is or appears to be entitled. sub-section (2) provides that all the property and effects of the company shall be ..... produce exporters association. it was said to be unregistered association, though a association baring the same has been registered as a type of association conceived and contemplated by section 25 of the companies act. i was, however, informed that registered corporate association has not taken over the assets and liabilities of the present association which is the respondent herein and that .....

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Jul 05 1976 (HC)

Satsangi Shishuvihar Kelavani Trust and ors. Vs. P.N. Patel and ors.

Court : Gujarat

Decided on : Jul-05-1976

Reported in : (1977)18GLR615

..... evidence adduced by the parties and recorded by it independently of the findings given in the domestic inquiry. this was also clear from sub-section (2) where under an employee had a right to show that there was no reasonable cause for dispensing with his services or that he ..... such standard as may, by general or special order from time to time, be determined by the state government. under section 2(v) secondary school is a school imparting secondary education. section 3 provides for the constitution, incorporation and powers of the board, viz. gujarat secondary education board, which consists of ..... consider at the outset the relevant scheme of the act. the act has been enacted for regulation of secondary education in the state of gujarat and to establish a board for that purpose and it has received assent on september 28, 1973. under section 2 (u) secondary education has been defined as ..... section 33a of the i.d. act. their lordships pointed out that the purpose of the two sections was so different as there could be no comparison between them. the language of section 26 clearly established that when a complaint was filed on any one of the two grounds set out in sub-section (2 ..... ), the procedure laid down in sub-section .....

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May 04 1976 (HC)

Hindustan Brown Bovari, Ltd., Baroda Vs. C.A. Panchal

Court : Gujarat

Decided on : May-04-1976

Reported in : (1977)0GLR498; (1977)IILLJ127Guj

..... only contention raised by shri shah on behalf of the petitioner, and, therefore, we shall concentrate our attention only on to this contention. 5. clause (e) of s. 2 of the act gives the definition of the word 'employee' as under : '(e) 'employee' means any person (other than an apprentice) employed on wages, not exceeding 1,000 rupees per mensem in any establishment ..... , the petitioner has approached this court by this writ petition. 4. shri shah, who appeared on behalf of the petitioner, contended that the definition of the word 'employee' as given in clause (e) of s. 2 of the act, uses the present tense with reference to the employment of an employee and, therefore, unless the case of the respondent-employee was failing within ..... urged that since cause of action to get gratuity arises under s. 4. of the act on the date of the resignation, the question whether the employee concerned fulfils the requirements of the definition of the word 'employee' given in clause (e) of s. 2 of the act. should be decided with reference to the date on which the said cause of action arose ..... the ingredients of the said definition on the date on which the act came into force, no gratuity would be admissible to the respondent. in other .....

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Aug 12 1976 (HC)

Naroda Nagar Panchayat Vs. State of Gujarat and ors.

Court : Gujarat

Decided on : Aug-12-1976

Reported in : (1977)18GLR814

..... dated the 21st february 1970.7. by the six impugned notifications issued by the development commissioner, gujarat state, in exercise of the delegated powers under sub-section (2) of section 9 of the panchayats act, the local area which constituted each of the industrial areas, has been excluded from the respective nagar or gram panchayat, as the case may be. for ..... notifications, each dated may 4, 1975, issued by the development commissioner, gujarat state, in exercise of the delegated powers of the state government under sub-section (2) of section 9 of the panchayats act and published in the gujarat government gazette, dated may 6, 1975, excluding local areas, which constituted the afore-mentioned six industrial areas, from the respective limits ..... alia, levy and collect taxes and perform functions and duties assigned to them under the panchayats act. for the purposes of the present case, it would be necessary to set out sub-section (2) of section 9 of the panchayats act which reads as under:9(1)...(2) after consultation with the taluka panchayat, the district panchayat and the nagar or gram panchayat ..... -panchayat. the material part of the said notification reads as under:office of the development commissionernotificationgujarat panchayats act, 1961. no. kpn/135/dvn/p-l-ln exercise of the powers of the state government under sub-section (2) of section 9 of the gujarat panchayats act, 1961 (guj. vi of 1962) delegated to him by the state government under government notification, .....

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Oct 21 1976 (HC)

Hundraj Chhangomal and Co. Vs. Union of India (Uoi)

Court : Gujarat

Decided on : Oct-21-1976

Reported in : (1978)19GLR34

..... at ahmedabad on the 5th or 6th day of the booking. one will not expect the railway to deliver the consignments exactly on any definitely, but if there is delay or detention there is a duty to explain the delay which is treated by the legislature as prima facie proof ..... not always equivalent to reasonable time in determining the question whether the contract is performed in reasonable time or not as per explanation to section 46, contract act, one of the important circumstances that required to be considered was, what was the usual or normal time taken for the performance of ..... has to take into consideration, particularly, the nature of the goods carried. if the nature of the goods is perishable or highly perishable, higher degree of foresight and care is expected of the railway administration and, therefore, the goods should have been delivered in the present cases latest within a ..... or misconduct on its p article when the railway undertakes to carry perishable or highly perishable goods, it is required to exercise comparatively higher degree of foresight and care which any reasonable man would take under such circumstances, so that there may not be any delay or detention in ..... shall be deleting the clause in section 73 which makes the provision subject to the other provisions of the act.(2) in section 74(3) we shall be adding section 76 to section 73, the operation of which is expressly excluded by the section.(3) we shall be adding something in section 76 so as to exclude its .....

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