Gujarat Court March 1991 Judgments
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ismail Gulam Mahmad Davji Patel Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Mar-22-1991
Reported in: (1991)2GLR865
M.B. Shah, J.1. In these two petitions, the petitioners are challenging the land acquisition proceedings for which Section 4 Notification was published in Official Gazette on 5-5-1983 by which various lands were sought to be acquired for the extension of Ankleshwar Industrial Estate by the Gujarat Industrial Development Corporation. Section 6 Notification was published in the Official Gazette on 27-9-1985. It should be noted that the lands of three different villages, namely, Sarangpur, Dadhal and Jitali of Ankleshwar Taluka, District Bharuch, are acquired by the aforesaid Notification. The petitioners are owners of some lands situated at village Jitali, which are covered by the Notifications issued under Sections 4 and 6.2. At the time of hearing of these petitions, it has been contended by the learned Advocate for the petitioner that:(1) The Land Acquisition Officer has passed the Award after the prescribed period of two years as provided under Section 11A of the Land Acquisition Act...
State of Gujarat and ors. Vs. Vinubhai Maganlal Thakkar
Court: Gujarat
Decided on: Mar-22-1991
Reported in: (1991)2GLR837
G.N. Ray, C.J.1. This Appeal is directed against the judgment passed by the learned single Judge on 22nd November, 1989 in Special Civil Application No. 6660 of 1986. The respondent Vinubhai Thakkar moved a writ petition, challenging the legality and/or-validity of the order dated December 23, 1986, removing him from service, as contained in Annexure 'X' to the writ application. The learned single Judge allowed the writ application and set aside the order of removal, inter alia on the finding that the disciplinary proceeding was not conducted by following the principles of natural justice. It may be noted here that it is an admitted position that at the stage of second show cause notice, according to the principle followed by the Department, an opportunity of personal hearing was given to the respondent, viz, the delinquent officer. Such hearing was given before the Deputy Secretary, Revenue Department, Government of Gujarat, and it is also an admitted position that under the rules of ...
Shah Textile Mills Pvt. Ltd. Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-21-1991
Reported in: [1992]85STC515(Guj)
S.D. Shah, J.1. The applicant-mill is a manufacturer and dealer of goods popularly known as 'bookbinding cloth'. It had applied to the Commissioner of Sales Tax under section 62 of the Gujarat Sales Tax Act, 1969 (hereinafter to be referred to as 'the said Act') for determination of the question whether any tax was payable, and if yes, at what rate on the said product. The said application of the applicant was heard by the Deputy Commissioner of Sales Tax (Enforcement). It was the case of the applicant that the articles manufactured by it is 'cotton fabric' within the meaning of entry 37 in Schedule I to the said Act. According to the applicant the process to which cotton fabric was subjected was as under : 'The grey powerloom cloth is purchased by the applicant, which is dyed and thereafter dried. The cloth dried and starched is again calendered and this calendered cloth is sold as 'bookbinding cloth'.'The Deputy Commissioner of Sales Tax (Enforcement) before whom the said application...
Union of India and ors. Vs. Dharamsi F. Zala
Court: Gujarat
Decided on: Mar-20-1991
Reported in: (1991)2GLR1347
Ray, C.J.1. This application is directed against the order passed by the learned Judge, Labour court, Rajkot, on January 30, 1991, under Section 33C(2) of the Industrial Disputes Act, inter alia, directing that Rs. 1,48,114/- by way of pay with increment, D.A., house rent, and bonus for the period during February 19, 1983 and October 30, 1990 should be paid to the applicant therein, namely, Shri Dharamshi F. Zalal, who is the respondent in this application. It may be noted here that the said respondent Shri Zala was a train clerk and hi service was terminated in a disciplinary proceeding. He challenged the order of termination of has service before the Central Administrative Tribunal and the Central Administrative Tribunal set aside the order of termination, directing his reinstatement in service, with all backwages. As the backwages and other benefits of service pursuant to the order passed by the Central Administrative Tribunal have not been paid to Shri Zala, he made a application u...
Rajkot Municipal Corporation Vs. Manjulaben Jayantilal Nakum and ors. Overruled
Court: Gujarat
Decided on: Mar-20-1991
Reported in: 1992ACJ792; (1991)1GLR650
R.D. Dave, J. 1. A commuter gets down at Rajkot Railway Station. He paces towards his office through Kothi Compound. Though a 'Fine Weather Day' a tree suddenly falls upon and kills him. The heirs of the victim sue the Rajkot Municipal Corporation for damages and that too successfully. We understand, the amount has been paid. The Rajkot Municipal Corporation appeals. The question posed is-Could the Corporation have been held liable in damages for the negligence? The ultimate answer would depend upon a few offshoots-Was there a duty to take care? Was that duty breached by the Corporation? Was there a 'reasonable foreseeability'? Could the 'risk' have been 'foreseeable' by the Corporation by resorting to a reasonable standard of care? Let us examine:2. One Jayantilal Nakum, a resident of village Padadhari, used to work at Rajkot as a clerk in the office of Director of Industries situated in the Collector's office compound. The deceased used to commute between Padadhari and Rajkot by trai...
Rajaram and Co. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-19-1991
Reported in: (1991)99CTR(Guj)161; [1992]193ITR614(Guj)
R.K. Abichandani, J.1. The assessee, a registered firm, filed its return of income on June 30, 1969, for the assessment year 1969-70 declaring a total income of Rs. 54,453. In the assessment order dated February 24, 1972, the income of the assessee was assessed at Rs. 1,66,660 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'). That order was set aside by the Appellate Assistant Commissioner on September 13, 1972, with a direction to pass the order on the registration issue and then to frame a fresh assessment. Thereafter a fresh assessment was made on January 19, 1973, by the Income-tax Officer who assessed the total income at Rs. 1,66,660 and initiated action under section 271(1)(c) of the said Act for furnishing in accurate particulars of income and concealing the income. The Appellate Assistant Commissioner granted certain reliefs to the assessee by reducing the addition of Rs. 12,180 to the book results in Bombay-set account to Rs. 10,000,...
Maheshwari Mills Ltd. Vs. Collector of Central Excise and Customs
Court: Gujarat
Decided on: Mar-19-1991
Reported in: 1991LC23(Gujarat); 1993(63)ELT425(Guj)
ORDERRavani, J.1. Petitioner mill Company disputed its liability to pay excise duty on the yarn manufactured for captive consumption. The matter was carried up to the Supreme Court and the Supreme Court decided against the petitioner mill company. During the course of the proceedings which went up to the Supreme Court, the petitioner mill company was required to furnish bank guarantee for the amount of excise duty payable by it. It is an undisputed position that except to the extent of Rs. 6,10,751.68 Ps. (Rupees six lacs, ten thousand, seven hundred fifty one and paise sixty eight), the bank guarantee furnished by the petitioner with respect to its other liability for the payment of excise duty has been encashed and the amount has been realised by the department. However, in respect of the aforesaid amount, the bank guarantee had not been encashed by the department on account of the interim relief obtained by the petitioner mill company at one stage or another. In facts of the case an...
Aarex Laboratories Vs. Union of India
Court: Gujarat
Decided on: Mar-15-1991
Reported in: 1992(37)ECC96; 1991(56)ELT532(Guj)
A.P. Ravani, J.1. Petitioner No. 1 is a partnership firm and is engaged in the business of manufacturing and selling patent proprietary medicines. It is manufacturing capsule and injectable products. The petitioner does not have the facilities of manufacturing tablets and syrup. Therefore, it entered into an arrangement with petitioner No. 2 Gujarat Pharmaceuticals and Chemicals Works, partnership firm for manufacture of tablets and syrup. Similarly petitioner No. 2 has entered into an arrangement for manufacturing of certain drugs at the factory premises of petitioner No. 1. It appears that petitioner No. 2 requested the officers of excise department to recognise it as loan licensee manufacturer in respect of certain drugs got manufactured by it at the factory premises of petitioner No. 1. The Superintendent of Central Excise, Assessment Range-II, Division III, Ahmedabad wrote a letter dated May 2, 1980 and informed that the loan licensee cannot be treated as manufacturer and the actu...
Manubhai M. Desai Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-15-1991
Reported in: (1992)1GLR112
J.N. Bhatt, J.1. By this petition, the petitioner has challenged the show cause notice issued by Mamlatdar, Nadiad on 17-11-1983 and the subsequent orders passed and confirmed by the authorities under the Gujarat Entertainment Tax Act, 1977 directing the petitioner to pay Rs. 66,139.80 ps. by way of entertainment tax and equal amount by way of penalty.2. The petitioner is the owner of 'Sohang Cinema' situated at Petlad, Kheda District and is exhibiting pictures for the entertainment of the viewers. The petitioner was granted licence under the provisions of the Gujarat Entertainment Tax Act, 1977 (for short 'the Act') and Gujarat Entertainment Tax Rules, 1979 (for short 'the Rules').3. Pursuant to the surprise visit made by the Commissioner of Entertainment Tax at the Cinema of the petitioner on August 29, 1983, a show cause notice came to be issued by the Mamlatdar at Nadiad on 17-11-1983. It was alleged in the said show cause notice that various irregularities including sale of duplic...
Rajiv Cotton Traders and ors. Vs. Official Liquidator
Court: Gujarat
Decided on: Mar-14-1991
Reported in: [1992]73CompCas51(Guj)
M.B. Shah, J.1. One April 14, 1986, in Company petition No. 68 of 1985, Kamla Spinning and Manufacturing Mills Private Limited was ordered to be wound up under the provisions of the Companies Act, 1956. The official liquidator was appointed as liquidator of the company. By order dated march 27, 1989, passed in Company Application No. 173 of 1988, Gujarat Technical Consultancy Organisation Limited (GTCO) was appointed as a valuer to assess the value of the assets and properties of the above company and also to prepare an inventory. GTCO submitted a valuation report dated May 24, 1989, showing the total value of the land, buildings and other civil construction, office furniture, office equipment and miscellaneous scrap, stores items, plant and machinery and excess stock at Rs. 2,00,23,975. 2. After the receipt of the report on August 2, 1989, this court (A. S. Qureshi J.) directed the official liquidator to invite offers for taking over the assets of the company on lease with a view to r...
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