Gujarat Court August 1991 Judgments
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Prabhavatiben Bipinchandra Rangunwala Vs. Bipinchandra Dhansukhlal and ...
Court: Gujarat
Decided on: Aug-22-1991
Reported in: (1991)2GLR1385
J.U. Mehta, J.1. The petitioner is the original applicant who has claimed maintenance under Section 125, Cri. Pro. Code by filing Misc. Criminal Application No. 48 of 1988 on 3-3-1988 before the learned Judicial Magistrate, F.C. Surat for getting maintenance from respondent No. 1 on the ground that the petitioner is the married wife of respondent No. 1 and without any cause or reason she was deserted by respondent No. 1. On 19-8-1988 the petitioner filed an application at Ex. 8 praying for interim maintenance till the final disposal of the main application, inter alia, alleging that the petitioner has no independent income of her own and she has to live a life depending upon her parents who are economically poor and if the interim maintenance is not awarded, she will have to starve. She has filed this application on solemn affirmation.2. The learned Magistrate, after hearing the parties, rejected the application of the present petitioner for granting her interim maintenance. The order ...
Jyotindrasinhji Vikramsinhji Jadeja Vs. Gondal Municipality
Court: Gujarat
Decided on: Aug-21-1991
Reported in: (1994)1GLR100
R.K. Abichandani, J.1. The petitioner, an Ex-Ruler of the erstwhile State of Gondal has filed this petition challenging the validity of the rules sanctioned by the Government under its resolution dated 13th March, 1967 and also the amended rules sanctioned by the Government under its resolution dated 15th January, 1972, and framed by the respondent-Municipality for levying taxes on lands and buildings. He has also challenged the Assessment List in respect of the properties in question and has sought orders for preventing the respondent-Municipality from imposing, assessing and collecting the house tax and education cess pursuant to the impugned rules.2. The respondent-Municipality was duly constituted under the provisions of the Gujarat Municipalities Act, 1963 (hereinafter referred to as the said Act'). Under Section 99 of the said Act, subject to any general or special orders which the State Government may make and to the provisions of Sections 101 and 102 of the said Act, a Municipa...
Kumari Binita Through Her Natural Guardian Bharatkumar C Banker Vs. Li ...
Court: Gujarat
Decided on: Aug-20-1991
Reported in: (1992)2GLR1258
J.M. Panchal, J.1. The petitioner who is father of minor daughter named Binita has filed this petition under Articles 226 and 227 of the Constitution of India, with a prayer to modify the terms of Insurance Policy No. 830432635 dated 28-12-1988 issued by Branch Manager, C.B.0. No. 9/840 Ahmedabad in the name of Kumari Binita B. Banker.2. It is the case of the petitioner that on 28-12-1988 the petitioner had taken a Policy under Table-80 for Rs. 25,000/- for a period of 35 years as per terms and conditions of the Children's Anticipated Policy for the benefit of his minor daughter Binita who was born on 27-10-1988. According to the petitioner, as per the terms of Policy the risk on child's life will commence at the age of 18 or 21 years as desired by the proponent and the Policy will automatically vest in the child at the end of the deferment period and the Policy will participate in profits from the Deferred Date only. As per the petitioner, the deferred date would be 28th December 2006...
Ajitkumar Somnath Pandya Vs. State of Gujarat
Court: Gujarat
Decided on: Aug-19-1991
Reported in: (1993)1GLR753
K.J. Vaidya, J.1. This appeal arises out of the judgment and order dated 29-8-1984, rendered in Special Case No. 5 of 1984, by the learned Special Judge, Ahmedabad, wherein the appellant Ajitkumar Somnath Pandya, who came to be tried for the alleged offences punishable under Sections 5(1)(d), 5(2) of the Prevention of Corruption Act, 1947 (for short 'the Act') and Section 161 of the I.P.C., at the end of the trial, was ordered to be convicted for the same and sentenced to R.I. for one year and, to pay fine of Rs. 1,000/- and in default, R.I. for one month.2. The prosecution version as reflected in the evidence of the complainant Premjibhai Lakhabhai Vaghela (PW-1, Ex. 7) to be briefly stated, is to the effect that he was serving as a labourer in Ahmedabad Municipal Corporation, Road-II Engineering Division, under the supervision of the appellant. According to the complainant, on every month the appellant was demanding and accepting Rs. 10/- from each and every labourer as illegal grati...
Manilal Bhanabhai Patel Vs. Union of India
Court: Gujarat
Decided on: Aug-16-1991
Reported in: 1992(38)ECC113; 1992(60)ELT99(Guj); (1992)1GLR201
M.B. Shah, J.1. This Special Civil Application is filed against the judgment and order dated 25-2-1976 passed by the Additional Collector of Customs, Ahmedabad, under Section 113(c) of the Customs Act, 1962, confiscating 90 ........ silver bars weighing 2770.900 kgs. and imposing a penalty of rupees two lacs against the petitioner under Section 114 of the Customs Act. By the impugned order, penalty of Rs. 2000/- was imposed against one Bhagwanji Gulabbhai Desai, who is not petitioner before this court. Against the said order the petitioner preferred appeal before the Central Board of Excise, and in appeal the said order is confirmed. The petitioner has therefore also challenged the order passed by the central Board of Excise and Customs. 2. The learned counsel for the petitioner vehemently submitted that the order passed by the Additional Collector and the Appellate order passed by the Central Board of Excise and Customs are illegal as the department has failed to establish the materia...
Natubhai Shivabhai Chavda and ors. Vs. Dhirajlal Madhavdas Bharti
Court: Gujarat
Decided on: Aug-16-1991
Reported in: (1992)1GLR577
M.S. Parikh, J.1. The judgment and order dated 9th August, 1990 of the learned Joint Civil Judge (J.D.), Anand, in Execution Application (Darkhast) No. 58 of 1981 is under challenge in this revision under Section 115 of the Code of Civil Procedure.2. Shortly stated the facts are:By registered sale-deed dated 23rd May, 1951 the deceased father of the respondent sold suit land (Survey No. 202 admeasuring about 4 Acres 16 Gunthas out of 18 Acres 25 Gunthas situated in village Vadol Taluka Anand) for the consideration of Rs. 7,000/- in favour of the deceased father of the petitioners. There was a contemporaneous agreement to reconvey the suit land for the enforcement of which Civil Suit No. 281 of 1965 came to be filed by the respondent's predecessor in title against the petitioners' predecessor in title. It appears that there were proceedings under Section 85(A) of the Bombay Tenancy and Agricultural Lands Act, 1948 during the pendency of this suit and there is a chequered history with re...
Commissioner of Income-tax Vs. Transpek Industry Pvt. Ltd.
Court: Gujarat
Decided on: Aug-14-1991
Reported in: (1991)99CTR(Guj)231; [1992]194ITR581(Guj)
R.C. Mankad, J.1. The assessee is a private limited company and it is engaged in the business of manufacturing chemicals like sodium hexemeta phosphate. The assessment year with which we are concerned is 1972-73, the year of account being calendar year 1971. The assessee commenced White Phosphoric Acid Plant in the assessment year under reference. The Income-tax Officer allowed extra shift allowance at half the normal depreciation for such shift and computed the assessee's total taxable income at Rs. 63,562. The Commissioner of Income-tax invoked his revisional powers under section 263 of the Income-tax Act, 1961 (the 'Act for short), and, after hearing the assessee, who appeared before him in response to the show-cause notice, held that White Phosphoric Acid Plant was a new manufacturing unit set up in the calendar year 1971. He further found that the said new unit had worked only for 53 days and the assessee was entitled to extra shift allowance at 53/240 of half the normal depreciat...
Shreyaben R. Mukharjee Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-13-1991
Reported in: [1993]201ITR653(Guj)
R.C. Mankad, J.1. The Income-tax Appellate Tribunal has referred to us for our opinion the following question under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that for the purposes of working out the capital gains arising out of the sale of 300 shares of Messrs. Alembic Chemical Works Co. Ltd., the cost of the shares to be deducted from the sale proceeds should be worked out by spreading the cost at which the original shares were purchased over the original shares and the bonus shares ?' 2. As held by this court in Income-tax References Nos. 21 and 22 of 1978, decided on June 15, 1981, and Income-tax Reference No. 35 of 1980 (Alembic Chemical Works Ltd. (No. 1) v. CIT : [1992]194ITR497(Guj) , decided today, the above question is directly covered by the decision of the Supreme Court in CIT v. Dalmia Investment Co. Ltd. : [1964]52ITR567(SC) and CIT v. Gold Co. Ltd. : [1970]78ITR16(SC) ...
Alembic Chemical Works Co. Ltd. (No. 2) Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-13-1991
Reported in: [1992]194ITR497(Guj)
R.C. Mankad, J.1. The Income-tax Appellate Tribunal ('the Tribunal' for short) has referred to us, for our opinion, the following questions under section 256(1) of the Income-tax Act, 1961 : 'For the assessment year 1972-73 : Whether, on the facts and in the circumstance of the case, for the purpose of working out the capital gains out of the sale of original shares and right shares and a coupon of Jyoti Ltd., the cost of the shares sold to be deducted from the sale proceeds should be worked out by spreading the cost at which the original shares were purchased and the right shares For the assessment years 1972-73, 1973-74 and 1974-75 : Whether, on the facts and in the circumstance of the case depreciation on plant and machinery used for scientific research was not available ?' 2. Assessment years under reference are 1972-73 to 1974-75, the previous years being calendar years 1971 to 1973. The Tribunal ought to have made there separate references instead of one common reference. In othe...
State of Gujarat Vs. Patel Hardas Gordhan and ors.
Court: Gujarat
Decided on: Aug-13-1991
Reported in: (1992)1GLR306
J.U. Mehta, J.1. The State has approached this Court against the judgment and order dated 19-9-1990 passed by the learned Judicial Magistrate, First Class, Junagadh in Criminal Case No. 4899 of 1988 acquitting the accused-respondents.2. In the present case, the respondents were charged for offences punishable under Sections 147, 148, 324, 326, 337, 427, 506(2) of I.P.C. and Section 135 of the Bombay Police Act. The charge was framed on 26-2-1990 and the accused pleaded not guilty to the charge. Thereafter, the matter was adjourned to 17-3-1990 for taking evidence. On 17-3-1990, further the matter was adjourned to 24-4-1990. Then on 24-4-1990 again the matter was adjourned to 19-6-1990. On 19-6-1990, it is stated in the Rojnama that a Resolution was passed by the Bar Association to go on strike and, therefore, the matter is adjourned for taking evidence to 30-6-1990. On 30-6-1990 accused Nos. 2, 3, 4, 6, 13, 14, 16 and 17 were absent and on behalf of the said accused, exemption applicat...
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