Gujarat Court October 1982 Judgments
Jethalal Mulchand Vs. the State of Gujarat
Court: Gujarat
Decided on: Oct-04-1982
Reported in: [1983]52STC420(Guj)
Desai, J. 1. The Gujarat Sales Tax Tribunal (hereinafter referred to as 'the Tribunal') has referred the following question of law for the opinion of this Court under section 69(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the proper section to impose penalty in this case was section 45(5) and not section 45(6) of the Gujarat Sales Tax act, 1969 ?' 2. The assessee is a dealer registered under the relevant provisions of the Act. At the material time, the assessee carried on business of reselling cotton bales. The assessee had filed four quarterly returns in respect of the accounting period S.Y. 2030. There was, however, failure on the part of the assessee to pay the whole amount of tax due along with the returns filed in respect of all the four quarters. The assessee made only part-payment of the tax due along with each return. The assessee made on...
Tag this Judgment!C Vs. Bar Council
Court: Gujarat
Decided on: Oct-01-1982
Reported in: (1982)2GLR706
M.P. Thakkar, C.J.1. A public officer convicted for accepting illegal gratification in respect of his official duty under Section 110 and under Section 120B read with Section 34 of the Indian Penal Code has invoked our extraordinary jurisdiction under Article 226 of the Constitution of India in order to seek a direction calling upon the Bar Council to enroll him as a member of the Bar without waiting for the lapse of the period of 2 years after his release from imprisonment as enjoined by Section 24A of the Advocates Act, 1961. (Does 2 years' waiting make him suitable for enrollment as a member of the Noble Profession is a question which causes mental turmoil to which we will give vent in passing after a few moments). 2. Section 24A may now be placed under spotlight:24A. Disqualification for enrollment:(i) No Person shall be admitted as an advocate on a State Roll:(a) if he is convicted of an offence involving moral turpitude;(b) if he is convicted of an offence under the provisions of...
Tag this Judgment!Govind Karsan and Co. Vs. State and anr.
Court: Gujarat
Decided on: Oct-01-1982
Reported in: (1983)1GLR145
A.P. Ravani, J.1. The petitioner is holding a licence of 'Wholesaler' under the provisions of the Gujarat Pulses Edible Oil Seeds and Edible Oil Dealers Licensing Order, 1977 (The order is issued under the provisions of the Essential Commodities Act, 1955). A search was carried out at his premises in the month of January 1981 and it was found that the stock of groundnut was in excess of prescribed limit. Therefore, the entire excess stock of groundnut has been ordered to be confiscated by the Assistant Collector, Veraval, respondent No. 2 herein. The said order is confirmed in appeal by the learned Additional Sessions Judge, Junagadh. The question that has surfaced in this petition is should the lower authorities have not exercised the discretion and order confiscation of lesser quantity of the groundnut than the entire stock found in excess of the prescribed limit?2. As per the terms and conditions of the licence held by the petitioner, it was permissible for the petitioner to keep st...
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