Gujarat Court March 1993 Judgments
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Dhirajlal Sundarji Thakarar Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Mar-12-1993
Reported in: (1993)2GLR1653
M.S. Parikh, J.1. In this petition under Article 226 of the Constitution of India the petitioner has prayed for fixing deemed date of December 30, 1968 for the purpose of fixing his seniority in the cadre of Head Clerk. He has further prayed for acceptance of his option for re-allocation to the State Service in the cadre of Head Clerk in the Education Department of the State Service and for consequential relief by directing promotion to the post of Class-II in the Education Department of the State Service pursuant to the creation of post by the Government of Gujarat vide Government Resolution dated 22nd July, 1981.2. It is the case of the petitioner that on 13th January, 1955 he was appointed in the Education Department of the then State of Saurashtra and by way of ordinance his services were allocated to the District School Board. By virtue of the order dated 1st August, 1957 he was confirmed as Junior Clerk in the District Education Board and since then till upto 1st April, 1963 he w...
Rahimkhan @ Mamu Maherabkhan Pathan Vs. Commissioner of Police and ors ...
Court: Gujarat
Decided on: Mar-11-1993
Reported in: (1993)2GLR1218
B.S. Kapadia, J.1. The present petition is filed by Rahimkhan alias Mamu Maherabkhan Pathan against whom detention order has been passed by the Commissioner of Police, Ahmedabad City on 4-10-1992 under Section 3 of the Gujarat Prevention of Anti-Social Activities, Act. The petitioner was served with the grounds of detention also.2. On persual of the grounds it appears that there are three cases filed against the petitioner under the Prohibition Act, i.e., C.R. 683 of 1992 of Kagdapith Police Station, D.C.B. 8 of 1992 of Crime Branch and C.R. No. 116 of 1992 of Dariapur Police Station. In C.R. No. 683 of 1992 of Kagdapith Police Station 103 foreign liquor bottles worth Rs. 5,135/- along with a Maruti Van valued at Rs. 1 lac were seized by the Police. There are statement of four persons recorded on 24-9-1992. The first witness narrates the incident of 1-9-1992 which took place at about 8-30. p.m. near Shah Alam Gate. The second witness is witness in the incident narrated by the first wit...
Commissioner of Income-tax Vs. Gordhanbhai Jethabhai
Court: Gujarat
Decided on: Mar-10-1993
Reported in: (1993)114CTR(Guj)196; [1994]205ITR279(Guj)
G.T. Nanavati, J.1. In this reference made under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following three questions to this court : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that in view of the provisions contained in section 246(f) in the instant case the appeal against the order of rectification under section 154 was competent (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the original order of assessment cannot be rectified under section 154 of the Act as there was no mistake apparent from the record of the original assessment (3) Whether the Tribunal was right in law in holding that before charging interest under section 215, the Income-tax Officer had to consider section 215(4) and rule 40 and that having not been done, the order under section 154 cannot be he...
Asmathnarayan Vs. Union of India (Uoi) and anr.
Court: Gujarat
Decided on: Mar-10-1993
Reported in: II(1994)ACC582
J.N. Bhatt, J.1. As both these appeals raise identical and common questions arising out of common judgment and award under the Motor Vehicles Act, 1939 ('the Act' for short), they are being disposed of jointly, by this common judgment.2. In first Appeal No. 1311 of 1991, the appellants, who are the original opponents, have questioned the legality and validity of the award of Rs. 9,94,040, whereas the appellant in First Appeal No. 1542 of 1991 has invoked the powers of this Court for enhancement of the amount of compensation for the personal injuries, arising out of a road accident. Thus, the appellants in both the appeals have challenged the award and judgment passed in Motor Accident Claims Petition No. 912 of 1986, decided by the Motor Accident Claims Tribunal (Aux.), Ahmedabad ('the Tribunal' for short), on 25.6.1991, whereby, the original claimant/appellant in First Appeal No. 1542 of 1991 is awarded an amount of Rs. 9,94,040 with running interest at the rate of 12% per annum from ...
Yogendrakumar Ratilal Raval and ors. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Mar-10-1993
Reported in: (1994)1GLR361
M.S. Parikh, J.1. In all these petitions the prescription of age limit as on 1-7-1992 under the advertisement dated 13-10-1992 issued by the District Primary Education Officer has been directly or indirectly under challenge by invoking Article 226 of the Constitution of India. It is generally the case of the petitioners that if some date subsequent to the advertisement was earmarked, they would have been eligible for being considered for the post of Primary Teachers as by that time they would have completed the minimum required age of 18 years. They have placed reliance upon decisions in Special Civil Applications Nos. 3678 of 1988 dt. 27-7-1988, 6394 of 1988 dtd. 19-10-1988, 7769 of 1988 dtd. 30-11-1988, 8335 of 1988 dtd. 28-12-1988, 1777 of 1992 dtd. 1-10-1992, 6166 of 1991 dtd. 23-4-1992 and (sic). J. Makwana v. District Primary Education Committee [1992 (1)] XXXIII (1) GLR 382.2. In Special Civil Application No. 3678 of 1988 between Miss Kalpanaben Babubhai Patel v. Administrative ...
A.S. Sharma Vs. Union of India (Uoi) and anr.
Court: Gujarat
Decided on: Mar-09-1993
Reported in: 1995ACJ493
J.N. Bhatt, J.1. As both these appeals raise identical and common questions arising out of common judgment and award under the Motor Vehicles Act, 1939 ('the Act' for short), they are being disposed of jointly, by this common judgment.2. In First Appeal No. 1311 of 1991, the appellants, who are the original opponents, have questioned the legality and validity of the award of Rs. 9,94,040/- whereas the appellant in First Appeal No. 1542 of 1991 has invoked the powers of this Court for enhancement of the amount of compensation for the personal injuries, arising out of a road accident. Thus, the appellants in both the appeals have challenged the award and judgment passed in Motor Accident Claim Petition No. 912 of 1986; decided by the Motor Accidents Claims Tribunal (Aux.), Ahmedabad ('the Tribunal' for short), on 25.6.1991, whereby the original claimant/ appellant in First Appeal No. 1542 of 1991 is awarded an amount of Rs. 9,94,040/- with running interest at the rate of 12 per cent per ...
Maharana Mills Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-07-1993
Reported in: [1994]207ITR863(Guj)
G.T. Nanavati, J.1. This reference has been made at the instance of the assessee and the following question has been referred to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provisions of section 40A(7) of the Act apply in respect of the provision of (a) Rs. 22,35,637 for the assessment year 1973-74, and (b) Rs. 22,57,000 for the year 1974-75 made by the assessee in the books of account for the years ending on December 31, 1972, and December 31, 1973, respectively ?' 2. Really, the Tribunal ought to have made two separate reference as the question which has been referred to us arises in respect of two separate orders passed in two separate appeals in respect of the two assessment years 1973-74 and 1974-75. We, therefore, direct the office to treat Income-tax Reference No. 72 of 1980 as a reference arising out of order passed in Income-tax Appeal No. 272 of...
Commissioner of Income-tax Vs. Krishnakant Somabhai and Co.
Court: Gujarat
Decided on: Mar-07-1993
Reported in: [1994]207ITR905(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following two question to this court under section 256(2) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal rightly held in law that the penalty could not be imposed under section 273(c) for default committed on December 15, 1969, as the said section was not on the statute book then (2) Whether the Appellate Tribunal erred in law in deleting the penalty imposed under section 273(c) of the Income-tax Act, 1961 ?' 2. This reference pertains to the assessment year 1970-71. The assessee was maintaining its accounts according to the Samvat year and Samvat year 2025 relevant to the assessment year 1970-71 ended on November 9, 1969. The assessee was, therefore, under an obligation to furnish an estimate of its income and advance tax under section 212(3A) by December 15, 1969. The assessee had earlier, pursuant to an order issued under section 210, paid Rs...
Commissioner of Income-tax Vs. Shri Vallabh Glass Works Ltd.
Court: Gujarat
Decided on: Mar-07-1993
Reported in: [1994]207ITR963(Guj)
G.T. Nanavati, J.1. The following question is referred to this court by the Income-tax Appellate Tribunal under section 256(2) of the Income tax Act, 1961 : '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 was entitled to depreciation of 100 per cent. on the written down value of the furnaces which were acquired in the earlier previous years calculated at the actual cost of these furnaces less depreciation ?' 2. The assessee is engaged in manufacturing various types of glass. The assessee had purchased and put to use fire glass melting furnaces. Till the year relevant to the assessment year 1969-70, no depreciation was allowable on such furnaces and the expenditure on that account was treated as revenue expenditure. The Income-tax Rules came to be amended with effect from January 1, 1970, and as per the new depreciation rules, the whole of the cost of fire glass melting furnaces became eligible ...
D.E. Anklesharia Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-07-1993
Reported in: [1994]207ITR1068(Guj)
G.T. Nanavati, J.1. The following five questions have been referred to this court by the Income-tax Appellate Tribunal, Ahmedabad, under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the income of the assessee-trust or any part of that income was not exempt from tax under the provisions of section 11(1) (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that income of the assessee-trust continued to be receivable on behalf of Mrs. Shirinbai D. Daruwala Children Trust and, therefore, its income was taxable at the maximum rate (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the case of the assessee did not fall within the exemption contained in section 164(3) of the Act (4) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law ...
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