Gujarat Court December 1993 Judgments
Vinaychandra Chandulal Shah Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Dec-30-1993
Reported in: [1995]213ITR307(Guj)
B.C. Patil, J.1. The petitioner has invoked section 482 of the Criminal Procedure Code, 1973, to quash the process issued by the Chief Metropolitan Magistrate, Ahmedabad, in Criminal Cases Nos. 339 and 340 of 1986. 2. In both the petitions, the petitioner as well as the respondents are common. The learned advocates appearing for both the sides submitted that the point involved in the matters is common and hence both the matters are disposed of by this common judgment. 3. So far as Miscellaneous Criminal Application No. 2125 of 1989 is concerned, it arises out of proceedings initiated in the Court of the Chief Metropolitan Magistrate at Ahmedabad, vide Criminal Case No. 339 of 1986 by Shri M. C. Katharin, respondent No. 2, herein, It is alleged in the complaint that for the assessment year 1981-82, the petitioner accused was required to file his return of income by June 30, 1981, and was required to make payment of advance tax in three instalments as provided in section 209 of the Incom...
Tag this Judgment!Commissioner of Income-tax Vs. Mehmoodmian A. Topiwala
Court: Gujarat
Decided on: Dec-30-1993
Reported in: (1993)114CTR(Guj)239; [1995]213ITR615(Guj)
J.M. Panchal, J.1. The following two question of law have been referred to his court for opinion by the Tribunal, Ahmedabad Bench 'B', under section 256 of the Income-tax Act, 1961 ('the Act') : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that as the assessee had made gifts to his major nephews the gifts made by the assessee's brother to his wife would not come within the mischief of section 64 of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has been right in law in confirming the order of the Appellate Assistant Commissioner deleting the addition of Rs. 7,195 as income of the assessee under section 64 of the Income-tax Act, 1961 ?' 2. Facts : The assessee, i.e., Mehmoodmian A. Topiwala, is being assessed in the status of an individual. This reference relates to the assessment year 1974-75. Three brothers, i.e., (1) Shri Abdullahmian A. To...
Tag this Judgment!Lok Adhikar Sangh Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Dec-29-1993
Reported in: (1994)1GLR310
S.D Dave, J.1. The present proceedings arise under Articles. 14 and 226 of the Constitution of India. They are at the instance of Lok Adhikar Sangh, an unregistered and unincorporated organisation said to be working since 1977. The proceedings have been characterised as the PUBLIC INTEREST LITIGATION. The proceedings appear to be the sequel to the resignation of Hon'ble The Home Minister and the letters prior to and after the said resignation addressed to the Hon'ble The Chief Minister of the State of Gujarat.2. Paragraph-1 of the petition demonstrates the facts and circumstances under which the proceedings have been initiated. It also gives the glimpses of what the prayers ultimately would be. Paragraph-1 of the petition may be quoted thus:The petitioner, Lok Adhikar Sangh, craves liberty to file this petition by way of public interest litigation raising the question of the protection of the life, liberty and property of the citizens of India in the State of Gujarat threatened by the ...
Tag this Judgment!Surat Municipal Corporation and anr. Vs. Bhikhabhai Morarbhai Patel an ...
Court: Gujarat
Decided on: Dec-24-1993
Reported in: AIR1994Guj122; (1994)2GLR947
B.N. Kirpal, C.J.1. The challenge in this appeal is to the judgment of the learned single Judge, who had allowed the writ petition, being Special Civil Application No. 4446 of 1991 filed by the respondents Nos. 1 to 3, who had sought a direction to be, issued to the appellants herein to grant permission to the said respondents to construct.2. Briefly stated, the facts are that the respondents are the owners of parcels of land, bearing Suvery Nos. 270 and 271 of village Katargam, District Surat, which falls within the Municipal limits of the Surat Municipal Corporation.3. The said respondents had applied for permission to the appellant-Corporation for sanctioning the building plans. This permission was withheld and the respondents filed Special Civil Application No. 7145 of 1988 and the same was allowed, vide judgment dated 14th June, 1990, and the Corporation was directed to decide whether or not to grant sanction to the building plans. The Corporation, in that judgment was also direct...
Tag this Judgment!Prakash Textiles (Guj) Pvt. Ltd., Ahmedabad and ors. Vs. State of Guja ...
Court: Gujarat
Decided on: Dec-24-1993
Reported in: (1982)2GLR1128; (1995)ILLJ480Guj
1. The petitioners pray for declaration that their processing houses are not covered by Entry No. 18 in Part I of Schedule I of the Minimum Wages Act, 1948 (for short 'the Act'). Entry No. 18 in Part I of Schedule to the Act relates to employment in any powerloom industry in which any of the processes of winding, warping, beaming, sizing, drawing, reaching, weaving, dyeing, bleaching, calendering, folding, finishing or similar processes are carried on. Therefore, the question required to be considered in this petition is as to whether on admitted and/or proved facts the petitioners' establishments are covered by the provisions of the Act or not? 2. The petitioners procure grey cloth from their principals. They process this ready-made cloth for and on behalf of other textile mills/merchants on contract basis. Some of the petitioners are proprietory concerns and some are partnership concerns. Some of the petitioners are private limited companies. However, it is an admitted position that ...
Tag this Judgment!Bank of India Vs. Pravinsinh Bhuvabha and ors.
Court: Gujarat
Decided on: Dec-24-1993
Reported in: (1994)1GLR643
K.J. Vaidya, J.1. The important question involved in this Revision Application is regarding the interpretation of Section 18 of the Bombay Court Fees Act, 1959, (for short 'Act') and in particular, what is the meaning of the phrase 'distinct subjects' appearing in the said section? To state the above question on the basis of the relevant concrete facts of this case, the same is - 'Whether in a money suit filed by the Bank against its principal borrower for the recovery of the loan amount in respect of one loan only, where the guarantors are also incidentally joined as parties in the alternative praying to saddle them with the joint and several liabilities, the plaintiff-Bank, over and above the normal Court fees which it is required to pay, is also further required to pay additional Court fees qua the claim against each of the guarantors and/or qua the different reliefs prayed for the enforcement of the securities available to the Bank?'2. The fact situation under which the above quest...
Tag this Judgment!State of Gujarat Vs. G.A. Patel
Court: Gujarat
Decided on: Dec-23-1993
Reported in: (1994)1GLR727
B.N. Kirpal, C.J. 1. This is a Letters Patent Appeal filed against the writ petition of the respondent and quashing the minor penalty which was imposed upon him. 2. The respondent was serving in the office of the Mamlatdar, Gandhinagar in the year 1970. On account of charges of tampering with the Government records a memorandum was issued to him asking for explanation as to why any other penalty specified by Rule 6 of the Gujarat Civil Services (Discipline and Appeal) Rules, 1971 be not imposed on him. A detailed reply was submitted. But an Inquiry Officer was appointed who, after examining witnesses and considering oral and documentary evidence, submitted a report on 18-11-1979 holding that the charges against the respondent were not proved. 3. The appellant therein disagreeing with the findings of the Inquiry Officer but, without issuing any notice to the respondent or affording of any further opportunity of being heard, he came to the conclusion on 4-12-1979 that the charges against...
Tag this Judgment!Parikh Kalabhai Badabhai (Since Decd. Through His Hairs and Lrs.) Vs. ...
Court: Gujarat
Decided on: Dec-23-1993
Reported in: (1995)1GLR255
A.N. Divecha, J.1. The order passed by the Assistant Collector at Dhrangadhra (the first authority for convenience) on 27th May, 1981 in Ceiling Case No. 253 of 1977 as affirmed in revision by the decision rendered by die Gujarat Revenue Tribunal at Ahmedabad ('the Tribunal' for convenience) on 11th August, 1982 in Revision Application No. TEN. B.A. 558 of 1981 is under challenge in this petition under ArticleS 226 and 227 of the Constitution of India. By his impugned order, the first authority rejected the present petitioner's application under Section 8(2) of the Gujarat Agricultural Lands Ceiling Act, 1960 ('the Act' for brief) for declaration that the transfer of his three parcels of land bearing survey Nos. 363 admeasuring 4 acres 12 gunthas on 26th June, 1973, survey No. 321 admeasuring 16 acres 7 gunthas on 15th June, 1972 and survey No. 417 admeasuring 5 acres 8 gunthas on 5th May 1974 was not made with a view to defeating the object of the Act in any manner.2. The facts giving...
Tag this Judgment!Sanatkumar Jayantilal Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-22-1993
Reported in: (1994)117CTR(Guj)249; [1995]211ITR755(Guj)
M.B. Shah, J.1. For the assessment year 1968-69, the assessee - Sanatkumar Jayantilal - filed a return of income which included capital gains on long-term basis in respect of the sale of 10,000 shares of Indian Iron and Steel Company Limited and 324 shares of Kohinoor Mills Limited. The net capital gains declared as on long-term was Rs. 31,941. The Income-tax Officer accepted the working of capital gains on long-term while passing the assessment order under section 143(3) of the Income-tax Act, 1961. 2. For the assessment year 1969-70, the assessee submitted a return of income mentioning therein that there were long-term capital gains in respect of 120 shares of Belapur Company Limited. The Income-tax Officer passed an assessment order accepting the contention of the assessee that there were long-term capital gains of Rs. 2,643 as disclosed by the assessee. 3. Thereafter, the Income-tax Officer issued notice under section 147(a) of the Act on the ground that out of 10,000 shares of Ind...
Tag this Judgment!Surat Municipal Corporation Vs. Dinaben Vinaykumar Shah
Court: Gujarat
Decided on: Dec-22-1993
Reported in: [1994(68)FLR995]; (1994)1GLR317
B.N. Kirpal, C.J.1. In this Letters Patent Appeal, the challenge is to the Judgment of the learned single Judge, who quashed the order of termination of services of the respondent. 2. The respondent was appointed as a Laboratory Technician by the appellant-Corporation vide order dated 8th March, 1989. She was to work as a Technician in the Malaria Department and her order of appointment stated that she was being appointed on temporary basis. 3. The appellant-Corporation terminated the services of the respondent, vide order dated 30th November 1989. It is this order, which was challenged by the respondent by filing a petition under Art. 226 of the Constitution of India, being Special Civil application No. 325 of 1989. 4. In the affidavit-in-reply, it was contended by the appellant herein that this was case of termination simpliciter and the appellant had the legal right to do so. The reason for passing the order of termination was contained in paragraph 5.1 of the affidavit-in-reply, wh...
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