Gujarat Court March 1992 Judgments
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Commissioner of Income-tax Vs. Aavaram Ltd.
Court: Gujarat
Decided on: Mar-24-1992
Reported in: [1992]197ITR22(Guj)
G.T. Nanavati, J.1. This reference is made by the Tribunal under section 256 of the Income-tax Act, 1961, at the instance of the Revenue. The question referred to this court is as under : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that Rs. 20,131 being expenses of revenue nature incurred after June 9, 1973 (the date on which the first raw materials were purchased) is allowable as revenue expenditure ?' 2. The assessee-company is engaged in business of manufacturing plastic containers. After the machinery and plant were set up, the assessee-company purchased raw materials on June 9, 1973, and started production on November 23, 1973. For the assessment years 1974-75, the assessee-company claimed deduction of Rs. 30,962 as revenue expenditure. The Income-tax Officer disallowed the same, as the same was incurred prior to the date of production. The assessee filed an appeal before the Appellate Assistant Com...
Safimiya G. Malek and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Mar-24-1992
Reported in: (1992)1GLR704; (1993)ILLJ1Guj
Pandya, J.1. The petitioners in all the matters are servants of the State working in its Revenue Department and they entered the said service in the position of Clerks. The recruitment to the said post was done under Gujarat Non-Secretariat Clerks, Clerks-Typists, and Typists Recruitment Examination Rules, 1970. These Rules refer to Pre-Service Training and Post-Training Examination, ideally speaking, only on successfully getting through the examination, a candidate will be appointed as a Clerk in different Departments of the State. However, gradually, this situation came to develop as to appointment preceding the Training, much less, therefore, a question of post-training examination preceding the appointment. 2. In the course of time, there happened to be the situation where the post-training examination may have taken place after some time, may be number of years, and if the candidate in question has been allocated to the Revenue Department, further on he has to appear at the Revenu...
R.K. Prajapati and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Mar-24-1992
Reported in: (1992)2GLR1422
S.B. Majmudar, Acting C.J.1. In these three petitions, a common question has been raised for our consideration and the question is as to the effect that when promotions of Scheduled Tribes/Scheduled Castes (ST/SC for short) employees are effected from the cadre of clerks, clerk-typists, and typists in the Revenue Department of the State of Gujarat working in different Collectorates to the higher posts of Deputy Mamlatdars on application of roster system and when contingency arises for effecting reversions from the promotional posts of Deputy Mamlatdars on account of cancellation of posts on any administrative ground, whether these ST/SC promotees can legitimately contend that till percentage of reservation of the post for them in the promotional cadre is not exceeded, they cannot be reverted and instead, promotees from the general category should be reverted irrespective of their inter se seniority in the promotional cadre of Deputy Mamlatdars.2. The petitioners in this group of petiti...
A.P. Bhatt and ors. Vs. Collector of Panchmahal and ors.
Court: Gujarat
Decided on: Mar-24-1992
Reported in: (1992)2GLR805
S.B. Majmudar, Acting C.J.1. These two petitions under Article 226 of the Constitution moved by different employees who are Deputy Mamlatdars in the revenue department of the State of Gujarat-working under the concerned Collectors of the Districts have raised grievances pertaining to their service conditions. As these grievances raise common questions for consideration, these petitions were heard together and are being disposed of by this judgment.2. In order to appreciate the grievances of the petitioners, it will be necessary to note the background facts leading to each of these petitions.3. Relevant facts concerning Special Civil Application No. 937 of 1987: 7 petitioners who are working as Deputy Mamlatdars under the first respondent Collector, Panchmahals District were originally appointed as clerks and they were subsequently promoted as Deputy Mamlatdars and according to them, they were working as such for a period ranging from five years to 12 years by the time they filed the af...
Alembic Glass Industries Ltd Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Mar-23-1992
Reported in: [1992]198ITR650(Guj)
G.T. Nanavati, J.1. Income-tax Reference No. 183 of 1978 pertains to the assessment year 1970-71 and Surtax Reference No. 6 of 1980 pertains to the subsequent assessment years 1971-72 and 1972-73.2. The Income-tax Appellate Tribunal, Ahmedabad, has referred the following four questions to this court under section 256(1) of the Income-tax Act, 1961 :'1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the agreements under which Rs. 50 lakhs and Rs. 40 lakhs were borrowed provided for the repayment thereof during a period of less than seven years ? 2. Whether, in view of the facts and circumstances of the case, the Tribunal was justified in law in holding that the loans were not composite loans for a common object and supported by hypothecation of common goods 3. Whether, in view of the facts and circumstances of the case, the Tribunal was right in law in holding that the period of repayment of loan was not beyond seven years notwith...
Lok Adhikar Sangh Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Mar-23-1992
Reported in: (1993)2GLR1802
A.P. Ravani, J. 1. In both these petitions the petitioner is Lok Adhikar Sangh - a civil liberty organisation - which, as stated in the petitions is committed to the protection of civil liberties and democratic rights of the poor and deprived sections of the people in the State of Gujarat. In Special Criminal Application No. 217 of 1992 the petitioner has challenged the legality and validity of order of detention dated January 9, 1992 against Shri Shyambhai Urfe Irfanbhai Asgarali Engineer (Vohra)(detenu); while in Special Criminal Application No. 228 of 1992 the petitioner has challenged the legality and validity of order of detention dated January, 9, 1992 passed against Shri Virsinghbhai Vishrambhai Patel. Since both these petitions involve common question of law and facts, born of them are being heard together and are being decided together by this common judgment and order.2. Both the detenus have been preventively detained by order dated January 9, 1992 passed by the District Mag...
Meghaji Godadji Thakore and anr. Vs. the State of Gujarat
Court: Gujarat
Decided on: Mar-20-1992
Reported in: 1993CriLJ730; (1992)2GLR1347
J.N. Bhatt, J.1. By this revision under ' Section 397 read with Section 491 of the Code of Criminal Procedure, 1973 (Code for short hereinafter) petitioners have challenged the conviction and sentence order passed by the Learned J.M.F.C., Visnagar in Criminal Sl. No. P. W. No. Name Ex. No. 1. 1 Gandabhai Mevabhai Vaghri 8 2. 2 Kanubhai Narasinhbhai Soni 12 3. 3 Sevanthilal Natvarlal 13 4. 4 Kantilal Leelabhai 16 5. 5 Jaisinh Gulabsinh 18The prosecution also relied on the following documentary evidence. Sl. No. Particulars Exh. No. 1. FIR 9 2. Discovery Panchnama in respect of place 14 of muddamal article 3. Discovery Panchnama in respect of place 17 of the complainant accused No. 2, Mobuji Keshuji Darbar, guilty for the offence punishable under Sections 457 and 390 of the I.P. Code. Original accused No. 2, Kacharaji Anopji Thakore came to be acquitted from the said charges against him. The original accused Nos. 1 and 3 were sentenced to undergo rigorous imprisonment for three years a...
State of Gujarat Vs. Khimabhai Nathabhai Bharwad and ors.
Court: Gujarat
Decided on: Mar-20-1992
Reported in: 1993CriLJ1084; (1993)2GLR1007
B.S. Kapadia, J.1. The above criminal appeals are filed against the order of acquittal passed by the learned Chief Judicial Magistrate, Bhavnagar, on 10-6-1983 in Criminal Case No. 3043 of 1980 by which he acquitted both the accused of the offences under Sections 7(i)(iii)(5), 16(i)(A)(i)(ii) and 16(1-A)(i)(ii) of the Prevention of Food Adulteration Act. The Criminal Appeal No. 768/83 is filed by the 'State while the Criminal Appeal No. 1219/83 is filed by the Food Inspector, the original complainant.2. The question that arises in the present case is that when a milk vendor adds formalin to the milk to be sold to the public for human consumption whether he commits an offence under the provisions of the Prevention of Food Adulteration Act or the Rules made thereunder, or not.3. The short facts of the case are that the respondent No. 1 is the father of the respondent No. 2. The respondent No. 1 is doing milk business in Bhavnagar by going to the houses of the customers. He is also holdin...
Hansaben Rameshkumar Patani Vs. Rameshkumar Ratilal Patani and anr.
Court: Gujarat
Decided on: Mar-18-1992
Reported in: 1992CriLJ3688; I(1993)DMC544; (1992)2GLR1404
J.N. Bhatt, J.1. This revision application under Section 397 read with Section 401 of the Criminal Procedure Code, 1973, ('Code' for short hereinafter) the petitioner-original applicant, wife, has questioned the legality and validity of the composite order passed by the learned Additional Sessions Judge, at Mehsana, on 30-10-19S5, in Criminal Revision Application Nos. 163 of 1984 and 74 of 1985.2. The resume of the material fact giving rise to the present revision, may be. shortly stated at this stage so as to appreciate the merits of the present revision and challenge against it. The petitioner is the original applicant-wife. who initiated legal battle by filing a Criminal Miscellaneous Application No. 42 of 1982 in the Court of learned Judicial Magistrate First Class, at Patan. under Section 125 of the Code for her maintenance, against the respondent No. 1. Rameshkumar Ratilal Patani, who is the original opponents-husband. They are hereinafter referred to as 'husband' and 'wife' for ...
Mavji Kanji Jungi Vs. Premji Punja Hodas
Court: Gujarat
Decided on: Mar-18-1992
Reported in: AIR1992Guj147; (1992)2GLR996
1. Is the Court bound to grant time for payment of the requisite court-fees while refusing to allow the applicant to sue as an indigent person under R. 7 of O. 23 of the Code of Civil Procedure, 1908 (the 'Code' for brief)? If the Court has not granted such time while refusing to the applicant permission to sue as an indigent person, can it not grant such time for payment of the requisite court-fees to him on his making an application for the purpose? If such time is granted by the Court, can the order granting such time be interfered with in exercise of the revisional powers of this Court under S. 115 of the Code? These are the main questions arising in this Civil Revisional Application questioning the correctness of the order passed by the learned Civil Judge (S.D.) at Porbandar on 28th December, 1987 below the Application at Ext. 55 in Civil Miscellaneous Application No. 120, of 1985 granting the respondent herein time to pay the require court-fees on his application after refusing ...
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