Gujarat Court September 1985 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Munnalal Prabhudas Sharma Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Sep-23-1985
Reported in: (1986)1GLR465
M.B. Shah, J.1. In these two Special Criminal Applications for habeas corpus under Article 226 of the Constitution of India the common question which requires decision is whether the cause of action wholly or in part, has arisen within the territorial jurisdiction of this Court.2. By order dated 3rd May 1985 Hasmukh Prabhudas Sharma and Amrutlal Soni alias Mama s/o Late Devdanbhai were detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974, hereinafter referred to as 'COFEPOSA Act', by the Joint Secretary to the Government of India, Ministry of Finance, New Delhi. On behalf of Hasmukh Prabhudas Sharma his brother Munnalal Prabhudas Sharma has filed Special Criminal Application No. 497 of 1985. On behalf of Amrutlal Soni his wife Manjulaben has filed. Special Criminal Application No. 498 of 1985. The grounds of detention are annexed to the petitions at Ex. 'B.'3. As per the grounds of detention, officers of Directorate of Reve...
Gora Vibhag Jungle Kamdar Mandali Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-19-1985
Reported in: [1986]161ITR658(Guj)
Kapadia, J.1. The following question is referred by the Tribunal under section 256(1) of the Income-tax Act, 1961, in this reference| 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee society was not entitled to exemption under section 80P(2)(a)(vi) of the Income-tax Act 1961 ?' 2. A few facts leading to the present reference are stated as under : 3. The assessee is a co-operative society. The assessment year 1973-74. The assessee is assessed in the status of an association of persons. The assessee claimed before the Income-tax Officer that its income was exempt under the provisions of section 80P(2)(a)(vi) of the Income-tax Act, 1961. The Income-tax Officer negatived the claim of the assessee. Copy of the assessment order is annexure A to the statement. The assessee carried the matter in appeal before the Appellate Assistant Commissioner. It was claimed that the aim of the society was to develop financial and social...
Gujarat Housing Board, Ahmedabad Vs. Nagajibhai Laxmanbhai and ors.
Court: Gujarat
Decided on: Sep-19-1985
Reported in: AIR1986Guj81; (1985)2GLR1190
Gokulakrishnan, C.J.1. The Gujarat Housing Board is the petitioner in Civil Revision Application No. 1687 of 1983. This Civil Revision Application is filed against the order passed by the Civil Judge (S.D.), Bhavnagar in Order below Exh. 20 dt. 23-7-1981.2. The 1st respondent herein filed Regular Civil Suit No. 151 of 1981 on the file of the Civil Judge (S.D.), Bhavnagar praying for setting aside S. 4 and S. 6 notifications issued under the Land Acquisition Act. In that suit, the present petitioner herein put in an application under O. 1, R. 10(2), C.P.C. praying to join him as party-defendant 3 in the main suit. According to the petitioner herein, it is a body corporate and it carries activity of constructing residential buildings for weaker section of the people. It has constructed buildings in lands situated at the outskirt of Vadhva in the City of Bhavnagar and for further construction of buildings for weaker section of people as well as for the middle class people it required furt...
Bhalod Gram Panchayat and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Sep-17-1985
Reported in: (1986)1GLR247
A.M. Ahmadi, J.1. The short question which arises for consideration in this petition is, whether the State Government can exercise power conferred upon it by Section 7A of the Bombay Land Revenue Code (hereinafter referred to as the Code) to alter or to add to the limits of a village which has the effect of altering the geographical limits of a gram panchayat without following the procedure outlined in Section 9(2) of the Gujarat Panchayats Act, 1961 (hereinafter called 'the Act'). The short facts leading to this petition are as under.2. Until 1970 Bhalod, Rundh and Prankad villages formed part of one group gram panchayat. On 5th/6th August 1968 river Narbada was in spate and certain low lying areas of Bhalod and Tothidra villages were submerged necessitating the rehabilitation of 207 affected families on Survey Nos. 533, 534 and 535 of village Rundh. As Survey No. 535 was Gauchar land, it was surrendered to Government to enable its merger in the village site of Rundh. Subsequently in ...
The Commercial Ahmedabad Mills Co. Ltd. and ors. Vs. State of Gujarat ...
Court: Gujarat
Decided on: Sep-17-1985
Reported in: (1986)1GLR456
A.P. Ravani, J.1. Quash the criminal proceedings to secure the ends of justice and/or to prevent the abuse of the process of the court. Such is the prayer made by the petitioners-original accused. 1 am afraid, if the prayer is granted, it would frustrate the ends of justice and that itself may amount to abuse of the process of court.All these three applications under the provisions of Section 482 of the Criminal Procedure Code have been filed by the original accused. In all these applications, the complainant as well as the petitioners-accused are common. Most of the facts and the contentions raised are also common. Hence, with the consent of the parties, all the three matters are being disposed of by common judgment.2. The petitioner No. 1 is a Joint Stock Company, incorporated under the provisions of Companies Act. The petitioner No. 2 is the 'occupier' of the Company and the petitioner No. 3 is the Manager of the Company. On May 19, 1984, as alleged in the complaint, the Company has...
Patel and Company Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-16-1985
Reported in: [1986]161ITR568(Guj)
A.M. Ahmadi, J.1. The assessee is a partnership firm. It was registered under section 185 of the Income-tax Act, 1961 (hereinafter called 'the Act'), prior to the assessment year in question. In the assessment year 1971-72, it made a declaration in Form No. 12 for renewal of registration. That declaration was received on January 21, 1972. Since it was not made within the prescribed time, the Income-tax Officer issued a notice to show cause why the firm did not make the declaration within the prescribed time. The authorised representative of the assessee by his written explanation dated March 25, 1974, stated that the declaration was submitted on June 30, 1971, but he was not in a position to produce supporting evidence in the form of an acknowledgement of having submitted the declaration on that date. The Income-tax Officer, therefore, did not accept the explanation and refused to entertain the declaration belatedly made. He, therefore, assessed the firm as an unregistered firm. He als...
J.S. Solanki Vs. Principal Chief Conservator of Forests and anr.
Court: Gujarat
Decided on: Sep-16-1985
Reported in: (1986)1GLR41
A.M. Ahmadi, J.1. Is it open to the State Government/Competent Authority to both transfer and suspend, the Government servant against whom an enquiry touching his integrity is under contemplation or actually pending or whether only one of the two alternativess Is available? Is the principal question which arises for determination in these two writ petitions?2. The facts leading to two petitions.briefly stated are as under:Facts of Spl. Civil Appln. No. 86 of 1985.The petioer J.S. Solanki a Range Forest Officer stationed at Dharampur, Dist. Bulsar came to be suspended by an order dated July 7, 1984, annexure-A to the petition on the allegation of having prepared false vouchers, made for payment of wages to labourers and for encashing a cheques of Rs. 20,000/- after having left the charge of his post. During the suspension period his Headquarters came to be changed to Rajkot. The petitioner contends that the order of his transfer-cum-suspension is mala fide and contrary to the guidelines...
Navsari Waste Cotton Products Vs. Commissioner of Income-tax, Gujarat- ...
Court: Gujarat
Decided on: Sep-13-1985
Reported in: (1986)51CTR(Guj)252; [1987]163ITR378(Guj)
Ahmadi, J.1. The assessee, a registered firm, is engaged in manufacturing and selling cotton yarn prepared from cotton waste. In the assessment year 1970-71, it paid an amount of Rs. 37,328, each payment exceeding Rs. 2,500 otherwise than by a crossed cheque drawn on a bank or a crossed bank draft contrary to sub-section (3) of section 40A of the Income-tax Act, 1961 (hereinafter called 'the Act'), to Messrs Manubhai and Company, Bombay, towards the price of cotton waste purchased from that company. The Income-tax Officer for reasons stated in paragraphs 5(A) to 5(E) of his order came to the conclusion that these payments fell within the mischief of sub-section (3) of section 40A of the Act. On appeal, the Appellate Assistant Commissioner confirmed the view of the Income-tax Officer so far as this question is concerned for reasons stated in paragraphs 4 to 6 of his order. The matter was carried in appeal to the Tribunal but in vain. Thereupon the assessee sought reference under sub-sec...
Achalsinhji Keshrisinhji and Co. Vs. Commissioner of Income-tax, Gujar ...
Court: Gujarat
Decided on: Sep-13-1985
Reported in: [1986]157ITR537(Guj)
B.S. Kapadia, J.1. The present reference is made by the Tribunal under section 256(2) of the Income-tax Act, 1961. 2. The following questions are referred to us by the Tribunal : ' (1) Whether in law the fact that Smt. Manjulaben did not bring capital as stipulated is fatal to the claim of genuineness and validity of partnership (2) Whether in law a partnership had come into existence and whether it was entitled to registration ?' 3. The facts leading to the present reference, briefly stated, are as under : 4. The concerned assessment year is 1973-74. The firm was constituted to carry on business under the name and style of Messrs Achalsinhji Keshrisinhji and Company. It consists of five partners including one Smt. Manjulaben. The said firm applied to the Income-tax Officer for registration for the said assessment year. The Income-tax Officer refused registration holding that the partnership evidenced by the deed was not a genuine one. He came to that conclusion on the ground that Smt....
Mohanlal Chunilal Vs. K.M. Chauhan, Food Inspector, Ahmedabad Municipa ...
Court: Gujarat
Decided on: Sep-13-1985
Reported in: (1986)1GLR660
A.P. Ravani, J. 1. The Parliament has by repeated amendments emphasized the statutory determination to stamp out food adulteration offences by severe sentences and being dissatisfied with the indulgent exercise of judicial discretion, the Legislature has deprived the court of its discretionary power in the matter of imposition of sentence. Then why the courts should continue to be soft towards offenders of food adulteration cases. When sentence of Simple Imprisonment, instead of Rigorous Imprisonment is imposed on such offenders, instead of the offender, is the society not punished? This question arises in the background of the facts that below (sic follow).2. These two revision applications arise out of a criminal case pertaining to an offence under the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as 'the Act'). It was alleged that the accused sold cow milk to the complainant-Food Inspector on December 23, 1976. On analysis of the milk sold, it was found that it ...
- ‹ Prev
- 1
- 3
- 4
- Next ›
- Last »