Gujarat Court August 1967 Judgments
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The State of Gujarat Vs. Jamadar Mansingrao Bhagvatrao
Court: Gujarat
Decided on: Aug-10-1967
Reported in: (1969)10GLR537
J.M. Sheth, J.1. This is a Revision Application, filed by the State under Sections 435 and 439 of the Criminal Procedure Code against the order, passed by the learned Special Judge, Ahmedabad Rural at Narol, Mr. R.C. Israni in a Special Case No. 2 of 1964, dismissing the prosecution of the accused-opponent for the offences, punishable under Sections 161, 165 and 165-A of the Indian Penal Code and Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947. That prosecution was dismissed on the ground that the prosecution has been launched beyond a period of six months, prescribed in Section 161(1) of the Bombay Police Act, 1951.2. The facts leading rise to this Revision Petition are briefly stated as under:On 21st July, 1963, the opponent was working as a Police Head Constable in a Police Department of the Government of Gujarat and was attached to the Police Station at Dehgam. As such, he was a Public Servant. The offences, punishable under Sections 419 and 420 of ...
Commissioner of Income-tax, Gujarat I, Ahmedabad Vs. Bhanji Kanji's Sh ...
Court: Gujarat
Decided on: Aug-07-1967
Reported in: [1968]68ITR416(Guj)
Divan, J.1. In this reference under section 66(1) of the Indian Income-tax Act, 1922, (hereinafter referred to as the Act,), the following question has been referred by the Tribunal at the instance of the Commissioner : 'Whether, on the facts and in the circumstances of the case, the reassessment made against the assessee on the basis of the notice issued by the Income-tax Officer in the name of the assessee under section 22(2) read with section 34(1) (a) and served on Kumbhar Nameri, is valid and legal ?' 2. However, in order to bring out the real controversy between the parties we reframe the question as follows : 'Whether, on the facts and in the circumstances of the case, the notice under section 22(2) read with section 34(1) (a) of the Income-tax Act, 1922, was validly served on the assessee ?' 3. The assessee is an individual and the relevant assessment year is 1951-52, the previous year being Samvat year 2006. The assessee was carrying on business in tobacco, bidi leaves and oth...
ishwarbhai Desaibhai Patel Vs. Vadilal Lallubhai Mehta and ors.
Court: Gujarat
Decided on: Aug-07-1967
Reported in: AIR1968Guj289
ORDER1. The respondents Nos. 1 and 2 contested the last General Election held on 15-2-67 for the Daserei Legislative Assembly Constituency No. 68 of the Gujarat State wherein the respondent No. 1 was declared duly elected on 22nd February 1967 by the Returning Officer. The respondent No. 3 had filed the nomination form but had withdrawn from the contest. The petitioner was a voter at serial No. 68 in the Election Roll of the Daserei Assembly Constituency and he has filed a petition under Section 100 of the Representation of the People Act, hereinafter referred to as 'the Act,' for setting aside the election of respondent No. 1. The respondent resisted the petition as per the contentions raised in his written statement. The respondent No. 2 Dr. Chhota Bhai Jivabhai Patel has also filled his written statement and by that the supports the petitioner's claim in the petition, inter alia saying that respondent No. 1's election be declared void for the grounds mentioned in the petition. He ha...
Chimanlal Chhotalal Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-04-1967
Reported in: [1968]69ITR129(Guj)
Bhagwati, Actg. C.J. 1. This reference raises a short question of construction of proviso (a) to the second Explanation to section 24(1) of the Income-tax Act, 1922. The assessee is a registered firm and it carries on business as a dealer in cotton and cotton seeds. During Samvat year 2015, being the relevant previous year for the assessment year 1960-61, the assessee entered into certain forward contracts of sale of kapas (unginned cotton in pods) and cotton bales. Out of these contracts, barring a contract with Messrs. J. Chunilal & Company which resulted in a loss of Rs. 9,446, all the other contracts were ultimately settled otherwise than by the actual delivery of the goods and they resulted in a loss of Rs. 66,256. These contracts were admittedly covered by the second Explanation to section 24(1) and if they did not fall within proviso (a), they would be speculative transactions within the meaning of the first proviso to section 24(1) and by reason of that proviso the loss of Rs. ...
Commissioner of Income-tax Vs. S.C. Kothari
Court: Gujarat
Decided on: Aug-03-1967
Reported in: [1968]69ITR1(Guj)
Bhagwati, Actg. C.J. 1. This reference arises out of two applications for reference made before the Tribunal, one by the assessee and the other by the Commissioner. There are in all four questions referred to us for our opinion and out of them, the first two questions are referred on the application of the Commissioner and the last two questions are referred on the application of the assessee. In order to appreciate how the questions arise for determination, it is necessary to notice the facts giving rise to the reference in some detail. 2. The assessee is a registered firm and it carries on business as commission agent and general merchant and it also trades in forward contracts in groundnut seeds, groundnut-oil and groundnut oil cakes. It is a member of the Saurashtra Oil and Oil Seeds Association Limited, an association recognised by the Central Government, inter alia, for groundnut-oil, groundnut seeds and groundnut-oil cakes under section 6 of the Forward Contracts (Regulation) Ac...
Nanalal Harishanker Vs. State of Gujarat
Court: Gujarat
Decided on: Aug-03-1967
Reported in: AIR1969Guj62; 1969CriLJ389
J.M. Sheth, J.1. This is an appeal, filed by the appellant from the jail against the order of conviction and sentences, passed against him in a Summary Case No. 1151 of 1966 of the Court of the City Magistrate, 4th Court, Ahmedabad. He has been convicted of offences, punishable under Sections 279 and 337 of the Indian Penal Code and sentenced to suffer four months' rigorous imprisonment and to pay a fine of Rs. 500 and in default of payment of fine, to undergo three months' further rigorous imprisonment for the offence under Section 279 of the Indian Penal Code, and to suffer one month's rigorous imprisonment and to pay a fine of Rs. 100 and in default of payment of fine, to undergo one month's further rigorous imprisonment for the offence under Section 337 of the Indian Penal Code. The substantive sentences are ordered to run concurrently. This order of conviction and sentences has been passed by the learned City Magistrate, 4th Court, Ahmedabad, Mr. B.J. Shelat. Paras 2-7. * * * *8. ...
Hiralal Hargovindas Vs. Popatlal Sankalchand Patel and anr.
Court: Gujarat
Decided on: Aug-02-1967
Reported in: AIR1969Guj28
Bakshi, J.1. This Letters Patent Appeal arises out of proceedings for contempt taken out against the appellant for breach of an ad interim injunction granted in Insolvency Petition No. 24 of 1961, In these proceedings, there were two chamber summons one in respect of the transfer of rickshaw bearing No. BYD. 9602 (New No. GJD 1890) and the other in respect of transfer of rickshaw bearing No. BYD 9410 by the appellant in contravention of the order of injunction passed by the Court on 21st March 1960 restraining the appellant and respondent No. 2 from disposing of their property. The injunction was served on the appellant on 22nd March 1960 when an inventory of the property was taken. These two rickshaws were shown as properties belonging to the appellant in Schedule 'A' which was annexed to the main petition and the inventory that was taken in the presence of the first opponent referred to a permit in the name of one Haji Nurmahmad in respect of rickshaw No. 9410 and the name of Jairam ...
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