Gujarat Court November 1991 Judgments
Karsanbhai Manchubhai Patel Vs. State of Gujarat
Court: Gujarat
Decided on: Nov-26-1991
Reported in: 1992CriLJ3824
B.S. Kapadia, J.1. The present appeal is filed by the appellant who is convicted by the learned Special Judge, Surat in Special Case No. 3 of 1983 for the offences under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947, as also for the offence under Section 161 of the Indian Penal Code and is sentenced to undergo R.I. for one year and fine of Rs. 200 / - in default to undergo further R.I. for two months for the offence under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947. No separate sentence is awarded for the offence under Section 161 of the Indian Penal Code. The aforesaid order was passed by the learned Special Judge on 28-2-1984.2. The appellant-accused was charged for the offence under Section 161 of the Indian Penal Code as also for the offence under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947, on the allegation of demanding and accepting gratification other than legal remunera...
Tag this Judgment!Jagmohandas Vithaldas Kansara (Since Decd.) Through His Heirs and Lrs. ...
Court: Gujarat
Decided on: Nov-26-1991
Reported in: (1993)1GLR46
S.D. Dave, J.1. This Civil Revision Application arising under Section 29(2) of the Bombay Rents Act, 1947, has been directed against the appellate judgment pronounced by the learned District Judge, Valsad at Navsari in Reg. Civil Appeal No. 87 of 1978 dated 16th April, 1979 dismissing the appeal and confirming the judgment and the decree pronounced by the learned Civil Judge (J.D.), Gandevi, in Reg. Civil Suit No. 252 of 1974 dated 30th September, 1978, decreeing the suit of the plaintiff for a decree of eviction.2. The plaintiff-landlord Mohanlal Tailor had approached the trial Court for a decree of eviction against the defendant Jagmohandas Kansara on the ground that the defendant was a tenant in arrears of rent for a period of more than six months and that, he was not ready and willing to pay the dues and that the suit premises were reasonably and bona fide required by the plaintiff landlord for his use and occupation. It was also the case of the plaintiff landlord that after coming...
Tag this Judgment!Haji Abdulla Haji Ibrahim Mandhra Vs. State of Gujarat
Court: Gujarat
Decided on: Nov-22-1991
Reported in: 1992CriLJ2800; 1994(46)ECC211; 1992(60)ELT176(Guj)
1. The petitioners have filed this Revision Application before this Court against the impugned order passed by the learned Sessions Judge, Kutch at Bhuj on 24-9-1991 in Cri. Revn. Appln. No. 64/91 learned Sessions Judge allowed the Revision Application filed by the respondent No. 1 Superintendent of Customs against the order passed by the ld. Chief Judicial Magistrate, Kutch at Bhuj on 2-9-1991 releasing the petitioners on bail in connection with the offence committed by them u/s. 135 of the Customs Act (hereinafter referred to as 'the Act'). 2. Mr. Kapadia, L.A. for the petitioners submitted that except the retracted statement of the co-accused there is no other evidence to involve the petitioners for the offence under Section 135 of the Act for smuggling silver worth more than Rs. 6 crores. Such evidence is no evidence in the eye of law and on such evidence, no Court can convict the petitioners, therefore, the petitioners should be released on bail. Merely because the statement of th...
Tag this Judgment!Haji Abdulla Haji Ibrahim Mandhra and anr. Vs. Supdt. of Customs and o ...
Court: Gujarat
Decided on: Nov-22-1991
Reported in: (1992)1GLR144
B.J. Shethna, J.1. The petitioners have filed this Revision Application before this Court against the impugned order passed by the learned Sessions Judge, Kutch at Bhuj on 24-9-1991 in Cri. Revn. Appln. No. 64 of 1991. The learned Sessions Judge allowed the Revision Application filed by the respondent No. 1-Superintendent of Customs against the order passed by the learned Chief Judicial Magistrate, Kutch at Bhuj on 3-9-1991 releasing the petitioners on bail in connection with the offence committed by them under Section 135 of the Customs Act (hereinafter referred to as 'the Act').2. Mr. Kapadia, learned Advocate for the petitioners submitted that except the retracted statement of the co-accused there is no other evidence to involve the petitioners for the offence under Section 135 of the Act for smuggling silver worth more than Rs. 6/- crores. Such evidence is no evidence in the eye of law and on such evidence, no Court can convict the petitioners, therefore, the petitioners should be ...
Tag this Judgment!Commissioner of Income-tax Vs. Ahmedabad Mfg. and Calico Printing Co. ...
Court: Gujarat
Decided on: Nov-21-1991
Reported in: (1992)105CTR(Guj)322; [1992]197ITR538(Guj)
R.C. Mankad, Actg.C.J.1. The Income-tax Appellate Tribunal ('the Tribunal' in short), has referred to us for our opinion the following question under section 256(1) of the Income-tax Act, 1961, ('the Act' for short) : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the sum of Rs. 40,651 was not liable to be disallowed under section 37(2B) of the Income-tax Act 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the sum of Rs. 23,022 incurred as staff house expenses by the assessee was not liable to be disallowed ?' 2. The assessee is a public limited company manufacturing different articles, namely, cotton textiles, carbide, calcium, caustic soda, P. V. C. articles, etc., and the assessment year under reference is 1973-74, the year of account being the financial year ending on March 31, 1973. The assessee incurred an expenditure of Rs...
Tag this Judgment!Commissioner of Income-tax Vs. Sarabhai Management Corporation Ltd.
Court: Gujarat
Decided on: Nov-20-1991
Reported in: [1992]196ITR436(Guj)
R.C. Mankad, Actg. C.J.1. The Income-tax Appellate Tribunal ('the Tribunal' for short) has referred to us, for our opinion, the following question, under section 256(1) of the Income-tax Act, 1961 ('the Act' for short) : 'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 32,382 being 'Guest house expenses' are trading expenses and not disallowable under section 37(4) of the Income-tax Act, 1961 ?' 2.The assessee is a private limited company carrying on the business of providing facilities to staff members of various sister concerns. The facilities which are provided by the assessee include lodging and boarding. It had taken premises on rent for providing these facilities and incurred a total expenditure of Rs. 32,382 for payment of rent to the landlords from whom premises were taken on rent for running the aforesaid business. The said expenditure was incurred under the heading 'Guest house expenses'. The income-tax Officer held that since the expenditur...
Tag this Judgment!M.G. Doshit Vs. Reliance Petrochemicals Ltd.
Court: Gujarat
Decided on: Nov-19-1991
Reported in: [1994]79CompCas830(Guj)
R.A. Mehta, J.1. The applicant is a shareholder and member of the respondent-company and he has challenged the validity of the annual general meeting of the company held at Surat on the ground that it is in violation of the provisions of section 166 of the Companies Act, 1956, and has prayed for a declaration of illegality and for declaring all the business transactions at the said meeting as null and void. Section 166(2) of the Companies Act reads as under : '166. (2) Every annual general meeting shall be called for a time during business hours, on a day that is not a public holiday, and shall be held either at the registered office of the company or at some other place within the city, town, or village in which the registered office of the company is situated : Provided that the Central Government may exempt any class of companies from the provisions of this sub-section subject to such conditions as it may impose : Provided further that : (a) a public company or a private company ...
Tag this Judgment!Laxmi Steel Company Vs. Collector of Customs
Court: Gujarat
Decided on: Nov-19-1991
Reported in: 1992(62)ELT690(Guj)
A.P. Ravani, J.1. The petitioner is a partnership firm. An Egyptian vessel named 'Al Madina' was involved in a sea-storm some time in June 1976 and it was found at the sea-board of village Vasi-Bordi, Taluka Navsari, District Bulsar. Respondent No. 1 as receiver of the vessel issued a proclamation for auction of the ship on May 2, 1980, intimating the public for public auction of 'wrecked vessel Al Madina Egiptian vessel'. The terms and conditions of the auction have been produced at Annexure - A to the petition. Clause 12 of the terms and conditions provides that the highest bidder shall have to pay the customs duty chargeable under the existing law of the Central Government and other taxes if any liable to be paid to the Government over and above the bid value. There were 53 bidders at the time of auction which was held on May 20, 1980. The petitioner quoted Rs. 13,00,000/- (thirteen lakhs) and it was the highest bid. Respondent No. 1 as per order dated June 19, 1980 produced at Anne...
Tag this Judgment!Saurashtra Cement and Chemical Industries Ltd. Vs. Commissioner of Inc ...
Court: Gujarat
Decided on: Nov-19-1991
Reported in: (1992)103CTR(Guj)286; [1992]196ITR237(Guj)
R.C. Mankad, Actg. C.J.1. The assessee is a public limited company and the assessment year under consideration is 1973-74, the accounting year being the year ending on June 30, 1972. The assessee manufactures cement as well as industrial salts. These industrial salts are utilised in manufacturing other chemicals and salts. The assessee had plans to manufacture soda ash from industrial salts and, for that purpose, it obtained a techno-economic feasibility report from Industrial Consulting Bureau Private Limited, whom it paid a fee of Rs. 15,000. It also consulted Dr. G. M. Pandya for the manufacture of soda ash and paid him a fee of Rs. 500. In the course of income-tax assessment for the assessment year 1973-74, the assessee claimed deduction of the aforesaid two amounts, namely, Rs. 15,000 and Rs. 500, as revenue expenditure. The Income-tax Officer prepared a draft assessment order and called upon the assessee, by his letter dated February 12, 1976, to show cause why the aforesaid two ...
Tag this Judgment!Laxmi Steel Company Vs. Receiver of Wreck and Sub-divisional Magistrat ...
Court: Gujarat
Decided on: Nov-19-1991
Reported in: (1992)2GLR1143
A.P. Ravani, J.1. The petitioner is a partnership firm. An Egyptian vessel named 'A1 Madina' was involved in a sea-storm some time in June 1976 and it was found at the sea-board of village Vasi-Bordi, Taluka Navsari, District Bulsar. Respondent No. 1 as receiver of the vessel issued a proclamation for auction of the ship on May 2, 1980, intimating the public for public auction of 'wrecked vessel Al Madina Egyptian vessel'. The terms and conditions of the auction have been produced at Annexure 'A' to the petition. Clause 12 of the terms and conditions provides that the highest bidder shall have to pay the customs duty chargeable under the existing law of the Central Government and other taxes if any liable to be paid to the Government over and above the bid value. There were 53 bidders at the time of auction which was held on May 20, 1980 The petitioner quoted Rs. 13,00,000/- (thirteen lakhs) and it was the highest bidders. Respondent No. 1 as per order dated June 19, 1980 produced at A...
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