Gujarat Court December 1989 Judgments
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Sarabhai Electronics Ltd. Vs. Union of India
Court: Gujarat
Decided on: Dec-28-1989
Reported in: 1990(53)ELT549(Guj)
Ravani, J.1. The petitioner manufactured 'Computers' which fall under Tariff Item 33DD of the First Schedule to the Central Excises and Salt Act, 1944, under a Central Excise Licence dated May 14, 1984. Petitioners got the computers manufactured by supplying raw materials from two independent manufacturers, namely (1) M/s. Digital Systems International, Baroda and (2) M/s. Orbit Electronics Baroda. These computers were sold through M/s. Adprint Services Ltd., Baroda. According to the department, the assessable value on which duty was paid by the manufacturers of computers was considerably low in comparison to the value ultimately collected from the customers to whom the computers were sold by M/s. ORG Systems, a Division of Ambalal Sarabhai Enterprises Ltd., the petitioner herein. 2. On March 22, 1984 the officers of the Central Excise Department visited the factory premises of Orbit Electronics and obtained records of the unit for scrutiny and examination. Preliminary scrutiny of the ...
Alka Ceramics Vs. Gujarat State Financial Corporation and ors.
Court: Gujarat
Decided on: Dec-27-1989
Reported in: AIR1990Guj105; [1992]73CompCas209(Guj); (1985)1GLR57; (1990)1GLR628; (1990)1GLR628
P.R. Gokulakrishnan, C.J.1. In this group of writ petitions, the petitioners are industrial concerns which had taken loans from the respondent, Gujarat State Financial Corporation (hereinafter referred to as 'the Corporation' or 'the GSFC') and executed agreements and deeds of mortgage/pledge/hypothecation. They have made defaults in repayment of the loan and instalments thereof and in meeting their obligations to the respondent Corporation. The respondent-Corporation had, therefore, resorted to section 29(1) of the State Financial Corporation Act, 1951 (Act No. 63 of 1951), whereunder the State Financial Corporation has been conferred a right to take over the management or possession or both of the industrial concern as well as the right to transfer by way of lease or sale and realise the property pledged, mortgaged, hypothecated or assigned to the Financial Corporation. 2. The petitioners have, therefore, challenged the constitutional validity of section 29(1) of the Act, and, in the...
T.R. Mishra and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-26-1989
Reported in: (1990)2GLR1103
Gokulakrishnan, C.J. 1. This is a public interest litigation by the appellants, who are legal petitioners, and they are supported by respondents Nos. 4 to 20, who are Labour Unions. They are all practising before the Labour Courts in Gujarat. They are challenging the transfers of Labour Court Judges by the Government. According to them, this power of transfer, control and superintendence over the labour judiciary is vested in the High Court under Arts. 235 and 227 of the Constitution and, therefore, these transfers of 11 Labour Judges by the impugned order dated June 28, 1984 Annexure 'A' to the petition are without any authority or competence. They have also challenged the Constitutional validity of Section 9 of the Bombay Industrial Relations Act, 1946, under which the State Government has the power to constitute Labour Courts and to 'appoint persons having qualifications specified in sub-section (2) to Section 9'. The said Section reads as follows : '9. Labour Courts :- (1) The Stat...
Ayubkhan Kalandarkhan Pathan Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-18-1989
Reported in: 1991CriLJ1085; (1990)1GLR473
B.S. Kapadia, J.1. The petitioner has filed this petition under Article 226 of the Constitution of India and prayed for a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the 2nd respondent to treat as cancelled the reference to violation of provisions of Sections 3 and 4 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 hereinafter referred to as 'TADA Act' as mentioned in column-5 (really it should be column-6) in the report made by the 2nd respondent i.e. Police Station Officer, Gaekwad Havali Police Station, Jamalpur, Ahmedabad, in respect of complaint in question which is registered at C. R. No. 390/89 of Gaekwad Haveli Police Station, Ahmedabad, and further prayed for a direction requiring the respondents to treat the impugned decision of the 2nd respondent to include violation of Sections 3 and 4 of the TADA Act in the report made by the 2nd respondent, cancelled and for quashing the said part in the impugned co...
State of Gujarat and anr. Vs. Sheth Construction Co.
Court: Gujarat
Decided on: Dec-18-1989
Reported in: (1990)1GLR440
M.B. Shah, J.1. The State of Gujarat has filed this appeal under Section 39 of the Arbitration Act against the judgment and order dated 8-8-1988 passed by Mr. M.M. Peshwani, Civil Judge (S.D.), narol in Special Civil Suit No. 21 of 1988. The Special Civil Suit is filed under Section 20 of the Arbitration Act on 21-1-1988.2. In the suit it is the contention of the plaintiff-respondent that the Executive Engineer, Bhavnagar Irrigation Project, invited tender for the work of construction of earthen dam, masonary dam (excluding spillway gates), head regulator and spillway bridge for Himirpur Irrigation Scheme. The tender of the plaintiff was for a sum of Rs. 1,14,27,00/- against the estimated cost of Rs. 1,19,64,626/- and it was accepted. The work order was issued to the plaintiff on 26-4-1982. As per the agreement plaintiff was required to complete the work within 24 months from the date of the work order, i.e. on or before 25-4-1984. It is the say of the plaintiff that the work was compl...
Gandhidham Municipality Vs. Moji Furniture Works
Court: Gujarat
Decided on: Dec-13-1989
Reported in: (1990)2GLR1135
G.T. Nanavati, J.1. The opponent imported, within the Gandhidham Municipality, machine cut PATIAS made from timber. The Octroi Clerk charged octroi at the rate of 21/2% and recovered Rs. 234-40 on the basis that what was imported by the plaintiff was covered by Entry 18 of Appendix 'I' of Gandhidham Municipal Borough Octroi Rules. It is the case of the plaintiff that PATIAS imported by it are timber, falling within Entry 17 of Appendix 'I' of said Rules and attracting octroi duty at the rate of 1%. It, therefore, demanded refund of Rs. 136-27. As Gandhidham Municipality refused to refund the difference, it filed Small Cause Suit No. 7 of 1980 in the Court of Civil Judge (J.D.), Gandhidham. In respect of another consignment, for the same reason, it filed Small Cause Suit No. 10 of 1980. The learned Civil Judge upheld the contention of the opponents-plaintiff and decreed both the suit. Aggrieved by the judgment and decree passed in these two cases, by the learned Civil Judge, Gandhidham ...
R. Laxmichand and Co. and ors. Vs. Union of India and ors.
Court: Gujarat
Decided on: Dec-12-1989
Reported in: (1990)84CTR(Guj)232; [1990]184ITR376(Guj)
A.P. Ravani, J. 1. The petitioners are carrying on their business in tendu leaves. The petitioners have challenged the vires of sections 44AC and 206C of the Income-tax Act, 1961 (for short 'the Act'), as inserted by the Finance Act, 1988. An incidental prayer in the petition is to restrain respondent No. 7, Orissa Forest Corporation Limited, from recovering the amount of income-tax pursuant to the provisions contained in sections 44AC and 206C of the Act. 2. The petitioners purchased tendu leaves from respondent No. 7, Orissa Forest Corporation Limited, the principal office of which is situated at Bhuvneshwar (Orissa) and which carries on its activity within the territory of the State of Orissa or, at any rate, the action of respondent No. 7 deducting income-tax at source as per the provisions contained in sections 44AC and 206C of the Act does not take place within the territory of Gujarat. Respondents Nos. 1 to 6 are the Union of India and other income-tax authorities. By order date...
Shantilal Keshavlal Pathak Vs. the Assistant Collector, Vadodara and o ...
Court: Gujarat
Decided on: Dec-11-1989
Reported in: AIR1990Guj147; (1990)1GLR549
ORDER1. The petitioner is occupying tenanted premises belonging to respondent No. 2 herein. In the said premises, the petitioner is carrying on business as Optician and is also selling optical frames and glasses in the said premises. As the petitioner desired to have three-phase connection and as the landlord did not give consent for such electric connection the petitioner applied to the Assistant Collector for grant of permission for the electric connection under the provisions of Section 23-A of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (the Act). Before the Assistant Collector, Vadodara the petitioner submitted that he was occupying premises as tenant for the last 34-years, He was doing business in optical frames and lens and that two of his sons were working with him; that there was single phase connection but since business was to be developed and for that purpose the Computer was imported from Japan, three-phase connection was required for the purpose of A...
Kantilal Shivabhai Thakkar Vs. State of Gujarat
Court: Gujarat
Decided on: Dec-08-1989
Reported in: 1990CriLJ2500; (1990)2GLR785
ORDERP.M. Chauhan, J.1. This Revision Application is directed against the judgment by the learned Metropolitan Magistrate, Ahmedabad, convicting the applicant for the offences punishable under Section 279 and Section 304-A, I.P. Code, and sentencing to undergo rigorous imprisonment for one month and fine of Rs, 100/- in default rigorous imprisonment for 7 days for the offence punishable under Section 279, I.P. Code, and rigorous imprisonment for three months and fine of Rs. 250/- in default rigorous imprisonment for 15 days for the offence punishable under Section 304-A, I.P. Code and against, the judgment by the Additional Sessions Judge, in appeal, confirming the conviction and the sentence of the applicant. Both the courts have held that the applicant was driving the truck No. GTF 2485 at about 6.10 a.m. on October 22, 1979 at the public place at Achor Cross Roads on Ahmedabad Jalol Road, in a rash and negligent manner and by such driving, caused death of Tulsibhai Ishwarbhai, who w...
Kantilal Shiva Bhai Thakkur Vs. State of Gujarat
Court: Gujarat
Decided on: Dec-08-1989
Reported in: II(1990)ACC594
P.M. Chauhan, J.1. This Revision Application is directed against the judgment by the learned Metropolitan Magistrate, Ahmedabad, convicting the applicant for offences punishable under Section 279 and Section 304 A. I.P. Code, and sentencing to undergo rigorous imprisonment for one month and fine of Rs. 100/- in default rigorous imprisonment for 7 days for the offence punishable under Section 279 I.P. Code and rigorous imprisonment for three months and fine of Rs. 250/- in default rigorous imprisonment for 15 days for the offence punishable under Section 304A. I.P. Code and against the judgment by the Additional Sessions judge, in appeal, confirming the conviction and the sentence of the applicant. Both the Courts have held that the applicant was driving the truck No. CTF 2485 at about 6.10 A.M. on October 22, 1979 at the public place at Acher Cross Roads on Ahmedabad Kalol Road in a rash and negligent manner and by such driving, caused death of Tulsibhai Ishwarbhai who was proceeding o...
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