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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: gujarat Year: 1974 Page 1 of about 7 results (0.036 seconds)

Sep 16 1974 (HC)

Murtujakhan Joravarkhan Babi Vs. the Municipal Corporation of the City ...

Court : Gujarat

Decided on : Sep-16-1974

Reported in : AIR1975Guj182; (1975)0GLR806

..... the said scheme came into force with effect from january 1,1970.7. on december 17,1970, the estate and city improvement officer, ahmedabad municipal corporation, addressed a letter to the petitioner stating that plot no. 51 had been reconstituted and the said plot had been allotted to posts and ..... an application for putting up a structure on the land in question. the said application was, however, rejected by the town development officer, ahmedabad municipal corporation by his letter dated may 24, 1953 on the ground inter alia that the plot in question having been reserved for post office sanction ..... notification was issued in exercise of the power conferred by section 45-a of the old act under which the properties and rights of the notified area committee in the principal scheme were vested in the then municipal borough of ahmedabad with effect from february 1, 1939. on november 15, 19144 the ..... 1963 sc 151 the binding effect of a decision does not depend upon whether a particular argument was considered therein or not provided that the point with reference to which an argument was subsequently advanced was actually decided. once it is found that the validity of the act as ..... the act and taking into account both the procedural as well as substantive aspects, it cannot possibly be urged that the validity of a particular section is still open to challenge because it has not been specifically considered. as observed in the majority decision in sornawanti v. state of punjab, air .....

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Aug 22 1974 (HC)

Addl. Commissioner of Income-tax, Gujarat Vs. Ahmedabad District Co-op ...

Court : Gujarat

Decided on : Aug-22-1974

Reported in : [1975]101ITR733(Guj)

..... on general banking business. for the assessment years 1966-67 to 1968-69, the income-tax officer while computing chargeable income allowed proportionate interest on investment, viz., government securities and municipal debentures in accordance with the board's instructions contained in circular letter f. no. (108)-62/tpl dated november 3, 1962. according to the said circular, it was enjoined ..... show this income in its return. 7. mr. justice kapur, speaking for the court, observed in his judgment after referring to the decision of the privy council with approval in punjab co-operative bank v. commissioner of income-tax and after distinguishing the cases cited on behalf of the revenue as under : 'in the instant case the co-operative society (the ..... interest on such securities is part of the business income of the co-operative society and, therefore, exempt under section 81(1) of the income-tax act, 1961, which section is applicable for the first two years under consideration. the learned additional commissioner, however, rejected the contention of the assessee on the ground that the government ..... , therefore, issued a notice to the assessee for all the three years under consideration to show cause why action should not be taken under section 263 of the income-tax act, 1961. the assessee filed its written explanation before the additional commissioner, contending, inter alia, that since securities and debentures formed part of the stock-in-trade, the income from .....

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Apr 24 1974 (HC)

Memon Adambhai Haji Ismail Vs. Bhaiya Ramdas Badiudas and ors.

Court : Gujarat

Decided on : Apr-24-1974

Reported in : AIR1975Guj54; (1974)GLR655

..... lah 439; munni devi v. puspalata mondal, (1967) 71 cal wn 282; ramayya v. venkatachellamma, : air1953mad834 ; balbhadar mal v. conar.r. of income tax, punjab, ; and mrs. achamma thomas v. e. r. fairman, air 1970 mys 77. the same view has been taken by j. b. mehta, in special civil ..... in our conclusion on the aforesaid points we are supported by the decisions in gopal raghunath v. krishan,3 bom lr 420; baluram v. bai pan2a9woba'i (1911) ilr 35 bom 213; appabhai motibhai v. laxmichand zaverchand and co., : air1954bom159 ; bai sbanta v. kbalas ramjibhai chhotalal, air 1.956 born 144; ..... e) a (f) to the section explain the said provisions. it is provided in illustration (e) that court may presume that judicial and official acts have been regularly performed. illustration (f) provides that the court may presume that the common course of business has been followed in particular cases. we ..... 4. it was then argued that ban unopened registered letter has been received back, by itself shows that section 27 of the general clauses act cannot come to any assistance or the said circumstance is sufficient evidence to rebut the presumption that arises under the said section. it was ..... made would be inadmissible and that cannot be the intention of the legislature especially when the legislature was enacting such vision in the general clauses act. whenever the legislature intends to make a statutory presumption as conclusive it ordinarily does specifically say so. it is, therefore, legitimate to hold .....

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Sep 05 1974 (HC)

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

Court : Gujarat

Decided on : Sep-05-1974

Reported in : [1977]108ITR14(Guj)

..... ) the bombay high court considered what is the difference between repairs and renewal and quoted with approval the following observation of lord justice buckley in lurcott v. wakely and wheeler [1911] 1 kb 905, : ''repair' and 'renew' are not words expressive of a clear contrast. repair always involves renewal; renewal of a part; of a subordinate part ..... repair is restoration ..... income-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. it was further observed that in giving the meaning to the expression 'repair' the expenditure under clause ..... of replacement, according to the appellate assistant commissioner, was only a cost of repairs to the machinery and hence the claim was allowed under section 31 of the income-tax act, 1961. the appellate assistant commissioner distinguished the decision of the andhra pradesh high court in r. b. shreeram & company (p.) ltd. v. commissioner of income-tax : [1968]67itr428(ap) ..... , 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. chairman, cossipore and chitpore municipality air 1922 pc 27, where it has been held that 'machinery' would mean some mechanical contrivances which by .....

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Nov 04 1974 (HC)

Sakarlal Balabhai Vs. Income-tax Officer, Special Investigation Circle ...

Court : Gujarat

Decided on : Nov-04-1974

Reported in : [1975]100ITR97(Guj)

..... as the basis for levying a rate for purposes of local taxation; that basis was always there for centuries before the act of 1925 was passed.' 15. in motichand hirachand v. bombay municipal corporation, where the provisions of the bombay municipal corporation act were concerned, the supreme court said : 'it is a well-recognised principle in rating that both gross value and net annual ..... the building was being constructed for purposes of determining rateable value. mr. justice beg, after referring with approval to the decision of the supreme court in patel gordhandas hargovindas v. municipal commissioner, ahmedabad, as to special meaning of the word 'rate', quoted in paragraph 15 from the said decision as under : 'it will thus be clear from the various statutes to ..... . 1 as legal representative of late balabhai damodar, the letting value of the immovable property up to the assessment year 1961-62 was taken as the same as per the municipal valuation by the predecessor of respondent no. 1. it appears that the predecessor in office of respondent no. 1 had issued a notice for reassessment relating to assessment years 1960 ..... for deciding the case before it. the effect of the evacuee property ordinance of india has been considered by the supreme court in amar singh v. custodian of evacuee property, punjab, where the supreme court has held that an evacuee does not loss his ownership in the property and the law recognizes ultimate ownership subject to certain limitations. it is instructive .....

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May 02 1974 (HC)

Shamji Karshan Vs. the State of Gujarat

Court : Gujarat

Decided on : May-02-1974

Reported in : 1976CriLJ1256; (1975)1GLR313

..... the following decisions:- mohd. ahmad v. improvement trust : (1958)iillj281all ; yugandra rao v. government of andhra : air1959ap506 ; r. srinivasan v. president, district board air 1958 mad 211; and state of punjab v. prem prakash . mr. patel also relied upon the decision of the supreme court in state of assam v. kanak chandra : (1968)illj288sc . the supreme court pointed out in that ..... and servants out of the staff allotted or transferred to a panchayat under sections 157, 158 and 325 as it may deem fit;(ia) all officers and servants of the municipalities dissolved under section 307;(ii) all officers and servants in the service of district local boards and district school boards immediately before their dissolution, under this ..... panchayats was to be done by the panchayat or panchayata concerned but the appointment was to be made from amongst trained government servants. by saurashtra gram panchayat (second amendment) act, 1955, being act 24 of 1955, new section 26 was substituted for the original section 26 and after this amendment of 1955 which came into force on may 9, 1955, the appointment ..... rank to the collector who originally appointed the appellant, is competent to remove the appellant from government service and therefore, under section 6, clause (c) of the prevention of corruption act, the sanction to prosecute having been given by the district development officer, authority competent to remove the appellant from service, is a valid sanction,39. we now proceed to summarize .....

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Nov 01 1974 (HC)

Rasulkhanji Sardar Mahomad Khanji Vs. H.P. Rathod, 3rd Spl. Land Acqui ...

Court : Gujarat

Decided on : Nov-01-1974

Reported in : (1975)16GLR911

..... of the said order, the making of the order must mean either actual or constructive communication of the said order to the party concerned. in state of punjab v. mst. quaisar jehan begum : [1964]1scr971 , the aforesaid ratio was reiterated by their lordships and it was further held at page 1607 that the ..... with a totally different aspect as to whether the petitioner was entitled to get time for getting certified copies excluded under section 12(2) of the limitation act. we are not concerned with that contingency because in our view the application was clearly within the time from the date of the communication of the ..... collector, it must be presumed that he knew the contents of the award. therefore, it was in terms held that looking to the scheme of the act, knowledge of the award must mean knowledge of the essential contents of the award.5, in view of this settled legal position, there can be no ..... of the award which must be made known either actually or constructively. if the award was communicated to a party under section 12(2) of the act, the party must be obviously fixed with the knowledge of the contents of the award whether he read it or not. similarly, when a party was ..... land acquisition officer, dated june 16, 1971, by which he refused to make this reference under section 18(2) of the land acquisition act, 1894, hereinafter referred to as 'the act', on the ground that the application of the petitioner claimant was time-barred and he also refused to condone the delay.2. the award .....

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