Gujarat Court September 1992 Judgments
Navinchandra K. Chavda Vs. Range Forest Officer and anr.
Court: Gujarat
Decided on: Sep-29-1992
Reported in: (1993)1GLR948
M.S. Parikh, J.1. By this petition under Article 227 of the Constitution of India owner of the vehicle in question has prayed for quashing and setting aside the judgment and order passed by the learned Additional Sessions Judge, Valsad at Navsari, in Criminal Appeal No. 7 of 1988, on 13th April, 1992, whereby the learned Additional Sessions Judge confirmed the order of the Deputy Conservator of Forest bearing No. K/PRCH/11/2374/ 87-88 dated 8-3-1988 and dismissed the appeal of the owner. The owner has thus prayed for quashing and setting aside the confiscation order of the vehicle in question, which is a truck bearing Registration No. GRP 3866.Brief facts:2. On 22-6-1987 the petitioner sent the truck with the driver from Gondal to Valsad. On its way back from Valsad the driver gave truck without the knowledge of the petitioner (owner) to one Mr. Rameshbhai for transporting the wood to Navsari at the rate of Rs. 1300/- by way of hire charges. The truck was confiscated from a place near ...
Tag this Judgment!Mohanbhai Gemabhai Vs. Balubhai Savjibhai and ors.
Court: Gujarat
Decided on: Sep-28-1992
Reported in: II(1993)ACC33; 1994ACJ260; (1993)1GLR249
J.N. Bhatt, J.1. In this first appeal, some interesting and important questions have surfaced for examination and adjudication, in connection with the amount of compensation, arising out of an unfortunate vehicular accident, under the Motor Vehicles Act.2. With a view to appreciate the merits of the question raised before us, it would be necessary to set out some salient facts, giving birth to the present appeal. The appellant herein is the original claimant, who sustained serious injuries in a road accident, which occurred at 7.30 a.m. on 14.3.1980. The appellant-claimant was proceeding from his residence on cycle, on the unfateful day, for attending his work. When he reached near the gate of M.S. University on the Polytechnic Road, a truck bearing No. GTS 6337, driven by respondent No. 1 (original opponent No. 1), came from behind and dashed against the claimant, resulting in serious injuries to the claimant. The respondent Nos. 1, 2 and 3 are original opponent Nos. 1,2 and 3 being d...
Tag this Judgment!Ganpatlal N. Dalwadi Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-24-1992
Reported in: [1993]200ITR503(Guj)
S.D. Dave, J. 1. This income-tax reference arises under section 256(2) of the Income-tax Act, 1961, and that also in compliance with this court's order dated July 31, 1978. 2. The questions referred to us are as under : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in sustaining the order of penalty under section 271(1)(a) of the Income-tax Act, 1961 (2) Whether there was any evidence on record to come to the conclusion that the initial burden on the Department was discharged (3) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that non-availability of share of profit from two firms was not a reasonable cause for delay in filing the returns of income (4) Whether, on the facts and in the circumstances of the case and in view of the reply to the show-cause notice under section 274 read with section 271(1)(a) of the Act and in view of the Income-tax Officer not disp...
Tag this Judgment!Hathi @ Mangalsinh Ramdayalji Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-23-1992
Reported in: (1993)2GLR1743
S.M. Soni, J.1. One Hathi alias Mangaldas Ramdayalji was found with some posh na doda at Vadodara Railway Station, Platform No. 3 in the morning at about 5-30 a.m. of 7-5-1988 by P.S.I., I.C.B. Shri Budarbhai Narothambhai Chavda and member of his staff. About 15 kg. of posh na doda was found from his possession. Sample of about 100 gm. was taken. It was sent to Forensic Science Laboratory, Surat where Sr. Scientific Assistant-cum-Assistant Chemical Examiner to Government of Gujarat, Regional Forensic Science Laboratory, Surat found it to be fragments of poppy straw (posh doda)(poppy straw). He was therefore charge-sheeted and was committed to the Court of Sessions, Vadodara where the case against him was registered as Sessions Case No. 172 of 1988. He was tried and ultimately found guilty by the Additional Sessions Judge, Vadodara by his judgment and order dated 26-6-1989. The learned Judge held him guilty under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (he...
Tag this Judgment!Sirajkhan Bauddinkhan Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-18-1992
Reported in: 1994CriLJ1502
B.C. Patel, J.1. Appellant was tried by Additional City Sessions Judge, City Civil Court, Ahmedabad in Sessions Case No. 68/ 87, for offences punishable under Section 302 of the Indian Penal Code, Section 14(g)(v) of the Bombay State Reserve Police Force Act, 1951 and Section 66(1)(B) of the Bombay Prohibition Act, and has been convicted for aforesaid offences by an order dated 19th May 1988, and being aggrieved by that order, the present appeal is preferred. When the appeal was placed for admission on 20th July 1988 before this Court (Coram: G.T. Nanavati & I.C. Bhatt, JJ.), in exercise of its revisional powers, issued suo motu notice for enhancement of sentence against the appellant.2. The appellant has been served with notice. On his behalf, Mr. M. C. Barot, advocate has appeared and for State, Additional Public Prosecutor Mr. S.R. Divetia has appeared.3. Facts briefly leading to the present prosecution are as under:Dattatrai Vitubha, constable of State Reserve Police Gr. III, who i...
Tag this Judgment!Commissioner of Income-tax Vs. Bharat Suryodaya Mills Co. Ltd.
Court: Gujarat
Decided on: Sep-17-1992
Reported in: (1993)110CTR(Guj)12; [1993]202ITR942(Guj)
G.T. Nanavati, J. 1. The Income-tax Appellate Tribunal had referred to this Court four questions under section 256(1) of the Income-tax Act, 1961. Question No. 1 is referred at the instance of the Revenue and questions Nos. 2, 3 and 4 are referred at the instance of the assessee. The questions are as follows : '(1) At the Revenue's instance : Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the expenditure of Rs. 23,782 incurred by the assessee on construction of a new wall was allowable as revenue expenditure (2) At the assessee's instance : Whether, in view of the fats and circumstances of the case, the Tribunal was right in not allowing the provision of Rs. 12,38,797 made for payment of gratuity to the employee in view of the provisions of the Income-tax Act, 1961 (3) Whether, in view of the facts and circumstances of the case, the Tribunal was right in not allowing the claim of Rs. 2,41,715 as bonus or as trad...
Tag this Judgment!Commissioner of Income-tax Vs. Chetanaben B. Sheth
Court: Gujarat
Decided on: Sep-17-1992
Reported in: (1993)110CTR(Guj)294; [1993]203ITR24(Guj)
S.D. Dave, J. 1. The Income-tax Appellate Tribunal has referred the undermentioned question to this court while exercising the jurisdiction under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the amount of Rs. 40,000 received by the assessee by way of share in goodwill and in appreciation of the value of assets of the partnership firm of Messrs Security Equipment in which the assessee was admitted to the benefits is exigible to tax as benefit or perquisite under section 28(iv) of the Income-tax Act, 1961 ?' 2. The assessee in question was a partner in the firm of Messrs Security Equipment Manufacturers, which came to be dissolved from December 9, 1972. On the dissolution of the abovesaid firm, the assessee had received an amount of Rs. 40,000 which represented the goodwill amount of Rs. 20,000 and premium on account of revaluation of assets of Rs. 20,000. The return of income was filed on March 6, 1975. In this connection, a s...
Tag this Judgment!Commissioner of Income-tax Vs. Mahendra Kanaiyalal (Huf)
Court: Gujarat
Decided on: Sep-16-1992
Reported in: (1993)109CTR(Guj)66; [1993]202ITR701(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the fats and in the circumstances of the case, the assessee is entitled to set off its short-term capital loss of Rs. 1,790 only, against in income under other heads ?' 2. In the assessment proceedings for the assessments year 1974-75 of Mahendra Kanaiyalal (Hindu undivided family,) A questions arose as to whether the Assessee was entitled to set off short-term capital loss of Rs. 1,790 against other income or whether it was to be set off against capital gains, whether short-term or long-term. The Contention of the assessee was that it was entitled to set off short-term capital loss against other income, i.e., income other than capital gains. The Income-tax Officer rejected this claim. The assessee, however, succeeded in the appeal to the Appellate Assistant Commissioner. Thus, the assessee was held entitled to set of...
Tag this Judgment!Controller of Estate Duty Vs. Dulal Kanhayalal (Late)
Court: Gujarat
Decided on: Sep-15-1992
Reported in: [1993]202ITR571(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following two question to this court under section 64 of the Estate Duty Act, 1953 : '(1) Whether the deceased had any share in the goodwill of the partnership firm of Messrs. Ashokkumar Mukeshkumar (2) If the reply to question No. 1 is in the affirmative, whether the amount of Rs. 30,600 can be added on account of the share of the deceased in the goodwill to the estate of the deceased ?' 2. Daulal Kanaiyalal died on August 8, 1975. Apart being a member of a Hindu undivided family and the Hindu undivided family being a partner in two firms, he was a partner in his individual capacity in the firm of Messrs. Ashokkumar. The accountable person had raised various contentions before the Assistant Controller and one of them was that, in view of the clause in the partnership deed of Messrs. Ashokkumar Mukeshkumar to the effect that, in the case of goodwill, if attached to the firm at any time, thee same shall be the prope...
Tag this Judgment!Commissioner of Income-tax Vs. Gaekwar Mills Ltd.
Court: Gujarat
Decided on: Sep-15-1992
Reported in: [1993]202ITR272(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the assessee, which was following the mercantile system of accounting was entitled to a deduction either under the provisions of section 28 or section 37 of the Income-tax Act, 1961, of its actuarially valued gratuity liability of Rs. 20,22,000 under the Payment of Gratuity Act, 1972, for which no provision had been made ?' 2. Briefly stated, the facts are that the assessee is a textile mill and it claimed before the Income-tax Officer, deduction in respect of gratuity as per actuarial valuation, amounting to Rs. 20,22,000 during the assessment year 1973-74. The Income-tax Officer disallowed the claim. The appeal filed by the assessee before the Appellate Assistant Commissioner was rejected. The assessee,...
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