Gujarat Court June 1993 Judgments
Lilaben D/O. Bhailalbhai Madhavbhai Patel and ors. Vs. State of Gujara ...
Court: Gujarat
Decided on: Jun-29-1993
Reported in: (1994)1GLR220
S.D. Shah, J.1. This petition under Article 226 of the Constitution of India raises an interesting question of interpretation of Section 11A and its explanation of the Land Acquisition Act, 1894, hereinafter referred to as 'the said Act'. If the explanation to said Section is held applicable to the facts situation obtaining in this petition, the acquisition of parcels of land of the ownership of the petitioner would not lapse. On the other hand, if the explanation is strictly construed so as to hold that it is not applicable to the fact situation obtaining before this Court, the entire land acquisition proceedings would lapse, and the petition must succeed.2. In order to appreciate the rival submissions, which are made by the learned Counsel appearing for the parties, and particularly the manner in which explanation to Section 11A of the said Act is pressed into service by the respondents, it would be necessary to set out relevant facts herein:(i) The parcels of agricultural land beari...
Tag this Judgment!Vasantlal Chhotalal Khandwala Vs. the State of Gujarat and ors.
Court: Gujarat
Decided on: Jun-28-1993
Reported in: AIR1994Guj26
S. Nainar Sundaram, C.J.1. This Letters Patent Appeal is directed against the judgment of the learned single Judge passed in Special Civil Application No. 4077 of 1983*. The petitioner in the Special Civil Application originally preferred this Letters Patent Appeal. We would prefer to refer to him as the petitioner, while dealing with the controversy in this Letters Patent Appeal. Pending the Letters Patent Appeal, the petitioner passed away and his legal representative has been brought on record today in Civil Application No. 1210 of 1993. The petitioner on 5-7-1980 was hold to held lands within the ceiling limit, under the Urban Land (Ceiling and Regulation) Act. 23 of 1976, hereinafter referred to as the Act. The petitioner is stated to have effected sales of the lands subsequently. On 5-6-1983 the impugned proceedings -- annexure 'A' has been issued by the State -- respondent No, 1 to the petitioner and its body as per the English translation (the original being in Gujarati) furnis...
Tag this Judgment!Kamalsha Gulzarsha and anr. Vs. Charity Commissioner, Gujarat State
Court: Gujarat
Decided on: Jun-28-1993
Reported in: AIR1994Guj127; (1993)2GLR1343
S.D. Dave, J. 1. This Letters Patent Appeal has been directed against the orders pronounced by the learned single Judge in Appeal from Order No. 99 of 1982, dated 1st February, 1984. 2. The Charity Commissioner had presented the plaint before the learned Extra Assistant Judge, Junagadh on December 18, 1982 in Trust Suit No. 1 of 1979. The prayers asked for in the said suit are as follows:-- '(a) It be declared that the sale of the suit land dated August 28, 1975 made by defendant No. 1 in favour of defendant No. 2 is void inasmuch as it is without consideration and in pursuance of the permission of the Charity Commissioner which is obtained fraudulently. (b) Defendant No. 2 be ordered to hand over possession of the suit-land to the trust as he is not entitled to retain the same. (c) Costs of the suit be awarded.' 3. The case taken up by the Charity Commissioner in the suit is to the effect that original defendant No. 1, Kamlasha Gulzar-sha, happens to be the Sole trustee of the Trust...
Tag this Judgment!Commissioner of Income-tax Vs. City Ahmedabad Spinning and Weaving Mfg ...
Court: Gujarat
Decided on: Jun-28-1993
Reported in: [1994]207ITR427(Guj)
G. T. NANAVATI J. - Though the Tribunal has made only one reference, really it ought to have made three separate references as identical but separate questions arose in respect of the three different years, namely, 1973-74, 1974-75 and 1975-76. As the Tribunal has failed to do so, we direct the office to treat Income-tax Reference No. 548 of 1980 as a reference arising out of the order made for the assessment year 1973-74, and Income-tax Reference No. 548B of 1980 and Income-tax Reference No. 548B of shall be treated as reference arising out of the orders made for the assessment to years 1974-75 and 1975-76, respectively. The question which is referred to this court by the Tribunal under section 256(1) of the Act is as under :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the deduction in respect of expenditure of Rs. 18,536 Rs. 10,089 and Rs. 19,729 respectively, was allowable for the assessment years 1973-74, 1974-...
Tag this Judgment!State of Gujarat Vs. Vrajlal Bhimji
Court: Gujarat
Decided on: Jun-25-1993
Reported in: (1994)2GLR1751
B.C. Patel, J.1. These Revision Applications have been filed by the State against the orders passed by the learned Magistrate on different dates in different cases. Applications were submitted for issuance of summons to witnesses and the orders passed thereon are challenged without giving facts of the case. Mr. S.T. Mehta, learned A.P.P. while arguing the matter was also not able to state before this Court that prosecution is launched against the accused persons for having committed a breach of particular statute. While filing the revision applications it was the duty of the applicant to narrate the facts in the memo of application. In the instant case, that is not done. Along with revision applications affidavit is required to be filed. But surprisingly in these applications, no affidavits are filed. While praying for dispensing with the affidavit, without narrating facts, the statement is made in each petition in the prayer clause that 'affidavit may be kindly dispensed with as the f...
Tag this Judgment!Mali Amrutlal Becharbhai and ors. Vs. the District Collector of Banask ...
Court: Gujarat
Decided on: Jun-24-1993
Reported in: AIR1994Guj36; (1994)2GLR1064
ORDERD.G. Karia, J.1. The petitioners are the owners and occupiers in respect of the land bearing survey Nos. 608+609+610/11 admeasuring 0 acre 11 gunthas situated in the town of Palanpur, District Banaskantha. The petitioners are permanent tenants of the said land since former State of Palanpur. The said land was awarded to the petitioners under the provisions of the Bombay Tenancy & Agricultural Lands Act, 1948. On an application by the petitioners to convert the land admeasuring 1161-05 sq. metres out of the said land to non-agricultural one, the Collector by his order dated May 2, 1989 granted N.A. permission in respect of the said land, on the terms and conditions set out in that N.A. permission order. The Special Secretary, Land Revenue Department (Appeals) invoking the provisions of Section 211 of the Bombay Land Revenue Code, issued notices dated August 23, 1989 to the petitioners to show cause why the N.A. permission granted in their favour should not be cancelled. The petitio...
Tag this Judgment!Gujarat Krishi University Vs. D.M. Vegad and anr.
Court: Gujarat
Decided on: Jun-24-1993
Reported in: (1993)2GLR1361; (1994)ILLJ353Guj
A.N. Divecha, J.1. The judgment and the decree passed by the learned Extra Assistant Judge of Junagadh on 22nd October 1991 in Regular Civil Appeal No. 134 of 1987 are under challenge in this appeal preferred by original defendant No. 1 under Section 100 of the Code of Civil Procedure, 1908 (the Code for brief). Thereby the learned Lower Appellate Judge dismissed the present appellant's appeal against the judgment and the decree passed by the learned 2nd Joint Civil Judge (S.D.) at Junagadh on September 11, 1987 in Regualr Civil Suit No. 126 of 1979. It is needless to say that the Trial Court decreed the suit filed by respondent No. 1 herein as the plaintiff.2. The facts giving rise to this appeal move in a narrow compass. The appellant is a University established under the Gujarat Agricultural University Act, 1969 (the Act for brief). It appears that by the Government Resolution of 25th June 1973 at Exh. 43 on the record of the Trial Court, certain activities relating to Research, Edu...
Tag this Judgment!Omprakash Shyamlal Mishra Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jun-24-1993
Reported in: (1994)1GLR812
K.G. Shah, J.1. Om Prakash Shyamlal Mishra has, on June 17, 1993, preferred this petition for a writ of Habeas Corpus for the release of his brother Vedprakash Shyamlal Mishra. In the petition, the petitioner averred that his brother Vedprakash has been taken away by Police Inspector Mr. Parmar, respondent No. 2 herein at about 9-00 p.m. on June 13, 1993, from near a Pan Parlour situated near Satellite Tower in Satellite area in the City of Ahmedabad, and thereafter Vedprakash was brought to house of the petitioner at about 11-00 p.m. Then Vedprakash was taken away by respondent No. 2 According to the petitioner when he inquired from respondent No. 2 at his house about the reason why Vedprakash was wanted by him, respondent No. 2 did not give any answer. The petitioner tried to find out his brother Vedprakash at Satellite Police Station on the next day. However, Vedprakash was not available there. Therefore, at about 4-00 p.m. on June 14, 1993, Om Prakash sent a telegram to the Commiss...
Tag this Judgment!Commissioner of Income-tax Vs. Shah Electrical Corporation
Court: Gujarat
Decided on: Jun-23-1993
Reported in: (1993)114CTR(Guj)75; [1994]207ITR350(Guj)
OF OTHER HIGH COURTS ON CONSTITUTIONAL VALIDITY OF A PROVISION--Not binding on Tribunal unless jurisdictional High Court or Supreme Court declares the provision ultra vires it must be taken to be constitutionaly valid.APPLICATION :Also to current assessment years. Penalty under s. 140A(3)--NON-PAYMENT OF SELF-ASSESSMENT TAX--Cancellation of penalty by Tribunal on basis of Madras High Court decision declaring s. 140A(3) intra vires--Other courts held it ultra vires--In the absence of judgment on issue by jurisdictional High Court nor by Supreme Court provision must beAPPLICATION :Also to current assessment years.Income Tax Act 1961 s.140A(3) Precedent--CONFLICTING DECISION BY VARIOUS HIGH COURTS REGARDING VIRES OF A SECTION--No judgment on the issue by jurisdictional High Court or Supreme Court--Only course open is to regard the section constitutionally valid unless there is material to show that decision holding the section ultra vires has been accepted by departmentCASE LAW ANALYSIS ...
Tag this Judgment!Garden Silk Weaving Factory Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jun-23-1993
Reported in: [1994]207ITR394(Guj)
1. The following question has been referred to this court by the Income-tax Appellate Tribunal, Ahmedabad, under section 256(2) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction of Rs. 4,18,000 paid by way of penalty imposed by the customs authorities for breach of section 112 of the Customs Act ?' 2. The assessee is engaged in manufacturing textiles. It also exports goods manufactured by it. As a result of exports made by it, it became entitled to two licences during the calendar year 1967. The licences were issued on June 25, 1967. In view of the facts now found by the authorities, it can be said that one import licence was of the value of Rs. 12,708 and the other was of the value of Rs. 8,402. But the copies of licences which the assessee got showed figures as Rs. 1,12,708 and Rs. 48,402 instead of Rs. 12,708 and Rs. 8,402. It was on the basis of these two licences that the assessee imported goods. Th...
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