Gujarat Court August 1992 Judgments
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Cadila Laboratories Vs. Kamath Atul and Co. and anr.
Court: Gujarat
Decided on: Aug-05-1992
Reported in: (1993)1GLR61
C.K. Thakker, J.1. This appeal is filed by Cadila Laboratories-appellant against M/s. Kamath Atul & Co. - respondent No. 1 herein against the order passed by the Assistant Registrar of Trade Marks, Ahmedabad-respondent No. 2 herein-Annexure 'C' dated January 1, 1992, by which the application of the appellant being TM 16 has been rejected.2. To appreciate the controversy in question few relevant facts may now be stated. It is the case of the appellant that it is a company incorporated under the provisions of the Companies Act, 1956 and is carrying on its business of manufacturing and marketing of medicinal and pharmaceutical preparations since many years. It is the case of the appellant that on April 4, 1986, it made an application for registration of its Trade Mark 'HERBINOL' with the Trade Mark Registry, Bombay and the said application was given Sr. No. 452044, in accordance with the provisions of the Trade and Merchandise Marks Act, 1958 (hereinafter referred to as 'the Act'). The ap...
Manoj A. Chhara Vs. State of Gujarat
Court: Gujarat
Decided on: Aug-05-1992
Reported in: (1993)1GLR586
A.N. Divecha, J.1. The order of sentence passed by the learned Chief Judicial Magistrate of Valsad at Navsari on 15th April, 1988 in Criminal Case No. 1881 of 1988 as affirmed in appeal by the learned Sessions Judge of Valsad at Navsari on 2nd September, 1989 by his decision in Criminal Appeal No. 12 of 1988 is under challenge in this revisional application under Section 401 read with Section 397 of the Criminal Procedure Code, 1973 (the 'Cr.P.C.' for brief).2. The facts giving rise to this revisional application are not many and not much in dispute. The petitioner herein was charged with having removed silver strips weighing 2 1/2 Kgs. from the shop of the original complainant. On completion of investigation, a charge-sheet was submitted against the present petitioner in the Court of the Chief Judicial Magistrate of Valsad at Navsari. It came to be registered as Criminal Case No. 1881 of 1988. The present petitioner as the accused pleaded guilty to the charge. It was reported to the C...
S.J. Singh and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-04-1992
Reported in: (1993)2GLR1267
M.S. Parikh, J.1. Can a Magistrate who has been genuinely cited as a witness in a complaint, which might ultimately lead to disclosure of an offence triable by Sessions Court, issue process under Section 204 of the Code? This precisely is a question which has been posed in this petition.2. The complaint which has been referred to by the petitioners recites that the deceased Husen Mamad Bhadala was the grand son of the complainant Karimabai Haji Abdeman Sale Bhadala. Although the deceased Husen Mamad Bhadala was innocent, he was apprehended by the petitioners who have been shown to be the accused Nos. 1 and 2 in the complaint, on 15th July, 1985 from Mandvi town. It is alleged in the complaint that said Husen Mamad Bhadala was beaten and ill-treated in the manner described in the first paragraph of the complaint. He was also made to move in the streets of Mandvi town in a condition described in the said para. Thereafter, he was taken to Bhuj on 16th July, 1985. At that time he was accom...
Commissioner of Income-tax Vs. Akbarali Jummabhai
Court: Gujarat
Decided on: Aug-03-1992
Reported in: [1992]198ITR69(Guj)
S.D. Shah, J.1. On being directed by this court, under section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has made these references to us and has referred the following questions of law for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the reopening of assessment under section 147(a) of the Income-tax Act, 1961, was not justified 2. Whether, on the facts and in the circumstances of the case, it can be said that the assessee had disclosed fully and truly all the material necessary for assessment and, therefore, the reassessment under section 147(a) of the Income-tax Act, 1961, was not justified 2. It may be stated that the questions of law which are referred to us for our opinion relate to the assessment years 1962-63, 1963-64, 1964-65 and 1965-66. Four separate orders of assessment were passed by the Income-tax Officer and all throughout for separate orders...
Commissioner of Income-tax Vs. Arvind Industries
Court: Gujarat
Decided on: Aug-03-1992
Reported in: (1992)107CTR(Guj)44; [1993]201ITR821(Guj)
S.B. Majmudar, J.1. At the instance of the Revenue, the following two questions have been referred for our opinion by the Income-tax Appellate Tribunal Ahmedabad : '(1) Whether, on the facts and in the circumstances of the case the Tribunal was right in law in holding that the messing expenses in question were not in the nature of entertainment expenditure within the meaning of section 37(2B) of the Act (2) Whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the liability of the assessee to pay sales tax for the period from July 17, 1971, to October 19, 1971, arose during the Samvat year 2028, namely, the previous year relevant to the assessment year 1973-7 ?' 2. In order to appreciate the background in which these questions have been referred for our opinion, certain relevant facts will have to be noted at this stage. 1973-74 is the assessment year. The assessee, a registered firm, carried on the business of running a solvent extr...
Keshavlal M. Rao Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-03-1992
Reported in: (1993)1GLR1
S. Nainar Sundaram, C.J.1. All the three Special Civil Applications can be disposed of by a common order. Though various prayers are raised, the moot question that arises for consideration as per the pleas put forth by the learned Counsel for the petitioners is as to whether the petitioners could claim the status of Working Journalists and as such newspaper employees within the meaning of the Working Journalists And Other Newspaper Employees (Conditions of Service) And Miscellaneous Provisions Act, 45 of 1955, hereinafter referred to as 'the Act'. The status claimed by the petitioners is being disputed by the contesting respondents. The endeavour on the part of Mr. H. A. Raichura, learned Counsel for the petitioners is that the machinery under Section 17(2) of the Act must be set in motion even to decide this question. Section 17 as it stands today as a whole reads as follows:17. Recovery of money due from an employer:(1) Where any amount is due under this Act to a newspaper employee f...
Indian Rayon and Industries Ltd. and anr. Vs. Union of India (Uoi) and ...
Court: Gujarat
Decided on: Aug-03-1992
Reported in: (1992)2GLR1577
S. Nainar Sundaram, C.J.1. In these Special Civil Applications the Constitutional vires of the Provisional Collection of Taxes Act, 16 of 1931; hereinafter referred to as 'The Act' is being put in issue. The reliefs asked for centre around this axiomatical contention. The submissions made by the learned Counsel for the applicants were elaborate indeed. Equally so the counter-submissions by the learned Counsel for Union of India were not less elaborate. But the pith and substance of the submissions centre around three points taken. The Act is a compact one and it has five Sections. It will be proper if the sections are extracted at the bottom of this judgment.2. The first contention raised is that the Act has not gone through the legislative procedure contemplated under Articles 107 to 111 of the Constitution of India and hence it could not survive. The Act is a pre-constitutional piece of legislation. In that context, it would be insisting for something which could never heppen. The Ac...
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