Gujarat Court December 1991 Judgments
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Sumhadi BIn Maorais Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Dec-05-1991
Reported in: 1992CriLJ2409
B.S. Kapadia, J. 1. The present petition is filed by the petitioner, Sumhadi Bin Maorais, who is an Indonesian National, for a writ of Habeas Corpus or any other appropriate writ, direction or order quashing and setting aside the impugned order of detention at Annexure 'A' to the petition and further for the order directing that the petitioner be released from detention forthwith and set at liberty.2. The order of detention which is at Annexure 'A' to the petition is passed by the Joint Secretary to the Government of India on June 7, 1991.3. On perusal of the said grounds, the facts revealed, for passing of the detention order, can be stated as under:On getting specific information that a Singapore registered merchant vessel M.V. 'Pacific Gembira' carrying wooden logs for Kandla, has on board a very large quantity of silver and other contraband goods which will be discharged by it before reaching Kandla, the officers of DRI/BZU requested Coast Guard Ship Vijaya to intercept the said ve...
Navsari Oil Products Ltd. Vs. Assistant Collector of Central Excise
Court: Gujarat
Decided on: Dec-04-1991
Reported in: 1992(60)ELT550(Guj)
Ravani, J.1. The petitioner company which is engaged in the business of manufacturing Glycerin and Fatty Acid claims refund of an amount of Rs. 15,32,134.08 ps. of excise duty paid during the period commencing from July 1, 1982 to January 27, 1985 inter alia on the ground that the duty was paid under mistake of law and therefore it is entitled to restitution and also on the ground that the tax could not have been levied and collected in contravention of the provisions of Article 265 of the Constitution of India. 2. The petitioner manufactures three different varieties of Glycerine, namely, (i) Glycerine Mono Stearate SE (10); (ii) Glycerine Mono Stearate SE; and (iii) Glycerine Mono Stearate NSE. The petitioner as well as the department considered the aforesaid articles to be falling under Tariff Item No. 68, i.e. not elsewhere specified, of the First Schedule to the Central Excises and Salt Act, 1944 ('the Act' for short). Therefore the petitioner paid excise duty on the basis that th...
Champaklal Hargovinddas Shah Vs. Valod Nagar Panchayat and ors.
Court: Gujarat
Decided on: Dec-04-1991
Reported in: (1993)1GLR202
R.K. Abichandani, J. 1. The petitioner seeks to challenge the impugned order dated 28th September, 1979 at Annexure 'I' to the petition by which the petitioner was serving as Octroi Clerk in Valod Gram Panchayat was ordered to be dismissed on the basis of the enquiry, which was held against him on the charges of misappropriation. In the alternative the petitioner has prayed for a direction on the Gujarat Civil Service Tribunal - the Third respondent to decide the appeal of the petitioner on merits.2. It appears that the impugned order dated 28th September, 1979 was earlier challenged before this Court in Special Civil Application No. 3430 of 1979 and this Court holding that because of striking down of the Amendment Act by which the Gujarat Panchayat Acts was sought to be amended, the appeal did lie to the Tribunal and the petitioner was entitled to prefer an appeal to the Tribunal. This Court therefore (N. H. Bhatt, J.) gave a direction dated 13-2-1984 to the petitioner to prefer an ap...
Commissioner of Income-tax Vs. M.M. Khambhatwala
Court: Gujarat
Decided on: Dec-02-1991
Reported in: [1992]198ITR144(Guj)
R.C. Mankad, Actg.C.J.1. The assessee is a registered partnership firm and the assessment year under reference is 1978-79, the year of account being Samvat year 2033. The assessee had incurred expenditure of Rs. 27,894 for insurance and Rs. 2,14,086 for port fees, freight charges, etc., in the previous year relevant to the assessment year 1978-79. In the course of assessment for the assessment year 1978-79, the Income-tax Officer of assessment for the assessee's claim for weighted deduction in respect of the said expenditure under section 35B(1)(b) of the Income-tax Act, 1961 ('The Act' for short). The commissioner of Income-tax (the 'commissioner' for short) invoked the provisions of section 263 of the Act as, in his view, the assessment made by the Income-tax Officer was erroneous and prejudicial to the interest of the Revenue to the extent that the had allowed weighted deduction in respect of the aforesaid expenditure under section 35B(1)(b) of the Act. He, therefore, issued a show-...
M.M. Khambhatwala Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-02-1991
Reported in: (1992)107CTR(Guj)59; [1992]198ITR140(Guj)
R.C. Mankad, Actg.C.J.1. The assessee, a registered partnership firm, carries on the business of manufacturing hair oils and perfumes. It also export large quantities of hair oils outside India. In the year of account relevant to the assessment year 1974-75, it incurred an expenditure of Rs. 69,228 for carriage and insurance of the goods exported. In the year of account relevant to the assessment year 1975-76, it incurred an expenditure of Rs. 1,17,959 for carriage and insurance of the goods exported. In the year of account relevant to the assessment year 1976-77, it incurred an expenditure of Rs. 10,301 for insurance and Rs. 58,375 for the carriage of the goods which were exported. The assessee, in the course of the assessment for each of the three assessment years, did not claim weighted deduction in respect of the said expenditure under section 35B of the income-tax Act, 1961, ('the Act' for short). Therefore, the question of allowing weighted deduction under section 35B did not ari...
Western India Industries Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-02-1991
Reported in: [1992]197ITR680(Guj)
R.C. Mankad, Actg.C.J.1. The assessee is a registered partnership firm running a solvent plant. It carries on the business of crushing oil cakes and producing solvent refined oil, de-oiled cakes, etc. It export de-oiled cakes. The assessee claimed weighted deduction under section 35B of the Income-tax Act, 1961 ('the Act', for short), in respect of the following items : ---------------------------------------------------------------------Assessment years---------------------------------------------------------------------Sl. No. Description 1972-73 1973-74 1974-75 1975-76---------------------------------------------------------------------Rs. Rs. Rs. Rs.---------------------------------------------------------------------1. Weight difference 35,320 49,652 8,150 -2. Quality allowance 1,16,594 63,993 7,11,492 9,47,0403. Dalali 11,400 15,137 - -4. Quota slips - 1,90,492 9,010 1,05,1905. Analysis charges - 9,633 7,316 7,1756. Port godown rent - - 17,895 -7. Kharajat expenses - - 9,50,135 -...
Minor Anish Achyut Chinubhai Vs. Nanikram Sobhraj Mills Pvt. Ltd.
Court: Gujarat
Decided on: Dec-02-1991
Reported in: (1992)2GLR1133
N.B. Patel, J.1. These four appeals arise out of a common judgment and four separate decrees passed in Special Civil Suit No. 626 of 1984, 627 of 1984. 628 of 1984 and 629 of 1984 respectively by the learned Judge (Court No. 4, City Civil Court, Ahmedabad) whereby the learned Judge has dismissed all the four suits without, however, any order as to the costs of the parties.2. The aforesaid four suits were filed by different plaintiffs (one in each suit) against the same defendant, viz., M/s. Nanikram Sobhraj Mills Pvt. Ltd., claiming possession of the demised property with mesne pvofits, etc. The four plaintiffs are the members of the same family and there is no dispute about the fact that their predecessor-in-title bad, by a lease deed (Ex. 35) dated 8-5-1938 and a supplementary lease deed (Ex. 36) dated 15-12-1939, leased out to the defendant a large piece and parcel of land, with some buildings standing thereon, for use by the lessee 'for silk, rayon and cotton weaving, dyeing and pr...
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