Gujarat Court September 1993 Judgments
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State of Gujarat Vs. Ibrahim Salu Koli
Court: Gujarat
Decided on: Sep-23-1993
Reported in: (1994)1GLR279
K.J. Vaidya, J.1. This appeal, by the State of Gujarat, is directed against the impugned judgment and order, dated 16-6-1992, rendered in Criminal Case No. 1884 of 1991, by the learned Chief Judicial Magistrate, Kachchh at Bhuj, wherein the respondent-Ibrahim Salu Koli, who came to be tried for the alleged offence punishable under Section 25 (1)(b)(1-A) of the Arms Act, 1959, was at the end of trial ordered to be acquitted.2. According to the prosecution, Mr. R.B. Odedra [P.W. 3, Exh. 10] when he was serving as P.S.I in Bhuj Taluka Police Station in February, 1991, he received an information that the respondent was in possession of firearm in his 'Bhunga' (Hut) without licence. He accordingly on 26-2-1991 obtained a search warrant (Exh. 7) from the District Magistrate, Kachchh, and on the basis of the same on 28-2-1991 in the presence of two panchas, viz., Arjan Jiva (P.W. 1, Exh. 6) and Lakhman Radha (P.W. 2, Exh. 9), after explaining them the contents of the said warrant and obtainin...
Kantilal Chaturbhai Patel and ors. Vs. Chancellor, North Gujarat Unive ...
Court: Gujarat
Decided on: Sep-23-1993
Reported in: (1994)2GLR985
R.K. Abichandani, J.1. The petitioners seek a declaration that the action of the Chancellor of the North Gujarat University in not appointing the Vice-Chancellor from the names recommended by the Search Committee and calling for another meeting of the Search Committee to recommend names for appointment of the Vice-Chancellor of the University is illegal, arbitrary and in violation of Article 14 of the Constitution of India. A direction is sought on the respondent No. 1 to select and appoint the Vice-Chancellor from amongst the three names already recommended by the Search Committee under Section 10(3) of the North Gujarat University Act, 1986, hereinafter referred to as 'the Act'.2. The petitioners are associated with the North Gujarat University as narrated by them in para 3 of the petition. It appears that the term of appointment of the earlier Vice-Chancellor Mr. K.P. Yagnik was due to be over on 31st July, 1992. Therefore, as per the provisions of Section 10(2) the Chancellor appoi...
Revaben and ors. Vs. Kantibhai Narottambhai Gohil and anr.
Court: Gujarat
Decided on: Sep-23-1993
Reported in: 1995ACJ548; (1994)2GLR782
Y.B. Bhatt, J.1. The present appeal has been filed by the original claimants of Motor Accident Claim Petition No. 3691 of 1981, challenging the judgment and award passed therein by the Motor Accidents Claims Tribunal, Bharuch, dated 7.10.1982. The first opponent herein is driver of the bus involved in the accident and the second respondent, Gujarat State Road Transport Corporation, is the owner of the said bus. Certain basic facts are required to be narrated first.2. The accident occurred on 3.8.1981, late at night between 11.45 p.m. and midnight on a State highway, near Ankleshwar. There is no serious dispute that in the accident, the bus driven by the first respondent hit the deceased, on the right hand front portion of the bus and thereby caused the death of the deceased. The deceased was walking along the said road, coming from the opposite direction of the bus and was walking on his own right hand side of the road, i.e., on the left hand side of the road as seen from the driver's ...
Commissioner of Income-tax Vs. Sayaji Iron and Engg. Co. Ltd.
Court: Gujarat
Decided on: Sep-22-1993
Reported in: (1994)117CTR(Guj)9; [1994]210ITR950(Guj)
J.M. Panchal, J. 1. At the instance of the Commissioner of Income-tax, Central, Ahmedabad, the Income-tax Appellate Tribunal, Bench 'B' ('the Tribunal', for short), has made the present reference to this court under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), as the Tribunal was satisfied that two questions of law arise out of the order passed by it in Income-tax Appeal No. 1956/(Ahd.) of 1979. 2. The reference has arisen in the background of the following facts : The assessee, Messrs. Sayaji Iron and Engineering Company, is a private limited company, which manufacturers road making machines, quarry equipments and turn-key plants. The assessee entered into two contracts with : (i) Klaus Gerd Hoes of West Germany, and (ii) Aulmnn and Neckscheulte of West Germany, on November 13, 1972, and March 26, 1973, respectively. The assessee received technical know-how for manufacture, construction and assembly of various sizes of jaw crushers, impact breakers, grinding atta...
Commissioner of Income-tax Vs. Lalbhai Dalpatbhai Charity Trust
Court: Gujarat
Decided on: Sep-22-1993
Reported in: (1994)116CTR(Guj)404; [1994]209ITR865(Guj)
J.M. Panchal, J. 1. At the instance of the Commissioner of Income-tax Gujarat-I, Ahmedabad, the Income-tax Appellate Tribunal, Ahmedabad, Bench 'A' (the 'Tribunal' for short), has made the present reference to this court under section 256(1) of the Income-tax Act, 1961 ('the Act' for short), as the Tribunal was satisfied that a question of law arises out of the order dated May 25, 1980, passed by it in Income-tax Appeal No. 51/Ahd. of 1979. 2. The reference has been made in the background of the following facts : 3. The assessee, Lalbhai Dalpatbhai Charity Trust, Ahmedabad, is a trust admittedly recognised by the income-tax authority as a charitable trust exempt under section 11 of the Act. The assessee submitted a return of income for the assessment year 1974-75. Some of the shares held by the assessee-trust belonged to the companies in which persons referred to in section 13(2) of the Act had substantial interests. The net dividend referable to such shares was worked out at Rs. 57,00...
Commissioner of Income-tax Vs. Nanikram Sobhraj Mills Pvt. Ltd.
Court: Gujarat
Decided on: Sep-22-1993
Reported in: (1994)116CTR(Guj)396; [1994]209ITR283(Guj)
ORDER--Revision of order giving effect to appellate order.Held :Earlier, against the order of the ITO disallowing deduction of gratuity, the assessee had preferred an appeal before the AAC, who by order dt. 27-5-1976, had directed the ITO to give deduction to the expenditure of admissible amount under Expln. 1 to s. 40A(7) as and when the assessee produced the evidence regarding approval having been granted by the CIT to the gratuity fund created by it. The assessee had produced necessary evidence showing that approval had been granted by the CIT to the gratuity fund created by it and, therefore, by an order dt. 31-3-1977, the ITO had allowed the deduction claimd by the assessee. Against that order of the ITO, the revenue had not filed any appeal before the AAC and, therefore, it cannot be said that the order dt. 31-3-1977 passed by the ITO had merged into the order of the AAC which was passed on 27-5-1976. On the facts and in the circumstances of the case, the CIT was entitled to exer...
Bhanabhai Morarbhai Solanki Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-22-1993
Reported in: (1994)1GLR822
A.N. Divecha, J.1. The order passed by the Dy. Collector at Valsad (the first authority for convenience) on 12th September, 1984 in R.T.S. Revision No. 17 of 1984 as affirmed in appeal by the Collector at Valsad on 28th May, 1985 in R.T.S. Appeal No. 7 of 1984 as affirmed in revision by the Special Secretary, Revenue Department at Ahmedabad on 27th April, 1989 in Revision Application No. 302 of 1985 is under challenge in this petition under Article 227 of the Constitution of India. By the impugned order, the Dy. Collector at Valsad declared the sale in respect of the land bearing Survey No. 81 admeasuring 9 Acres 12 Gunthas situated in village Tanachhia, taluka Dharampur. district Valsad (the disputed land for convenience) entered into between the petitioner and respondent No. 1 to be illegal and invalid.2. The facts giving rise to this petition are not many and not much in dispute. The disputed land originally belonged to respondent No. 1. The petitioner purchased it from him by a reg...
Commissioner of Income-tax Vs. Pure Beverages Ltd.
Court: Gujarat
Decided on: Sep-21-1993
Reported in: [1994]209ITR131(Guj)
M.B. Shah, J.1. The Income-tax Appellate Tribunal has referred the following question under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), for our opinion :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in holding that the claim of reimbursement of amount of advances as an allowable deduction ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in directing the Income-tax Officer to allow that part of the expenditure which was incurred by the assessee in the calendar year 1974 for the assessment year 1975-76 ?' 2. The aforesaid questions arise in the background of the facts that in the assessment year 1975-76, the assessee-company claimed deduction of Rs. 65,000 for the electric cooler advances. It is the contention of the assessee that it had made arrangement with the United Commercial Bank to give advance to its dealers for purchase of electric co...
Commissioner of Income-tax Vs. Hindustan Marbles Private Limited
Court: Gujarat
Decided on: Sep-21-1993
Reported in: [1994]209ITR630(Guj)
M.B. Shah, J. 1. Under section 256(1) of the Income-tax Act, 1961 ('the Act' for short), the Income-tax Appellant Tribunal, Ahmedabad, has referred the following questions for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in holding that the provisions of section 79 of the Income-tax Act, 1961, were not attracted in the instant case and the assessee-company is entitled to the claim of set off of carried forward business losses of the assessment years 1969-70 and 1970-71 amounting to Rs. 1,37,916 against the income computed for the assessment year under consideration to the tune of Rs. 1,83,360 2. Whether the finding of the Appellate Tribunal that the provisions of section 79 of the Act were not applicable and, consequently, the assessee was entitled to a set off of carried forward business losses of the assessment years 1969-70 and 1970-71 amounting to Rs. 1,37,916 against the income computed for the assessmen...
State of Gujarat Vs. Ishwarbhai Harkhabhai Patel
Court: Gujarat
Decided on: Sep-21-1993
Reported in: (1994)2GLR1047; (1995)ILLJ793Guj
1. This appeal for enhancement of sentence by the State of Gujarat, is directed against the impugned judgment and order of sentence dated 21.8.1991, rendered in Criminal Case No. 838 of 1991, by Shri N. C. Chaudhari, the learned J. M. F. C., Idar, wherein the respondent - Ishwarbhai Harkhabhai Patel, who came to be tried for the alleged officer punishable under Section 21(1)(i)(iv)(c) read with Section 92 of the Factories Act, 1948, on his pleading guilty came to be convicted for the same and sentenced to pay fine of Rs. 2,000/- and in default, to undergo S. I. for 20 days. 2. According to Mr. S. G. Patel, Factory Inspector, Ahmedabad, when he visited 'Shri Sardar Patel Regional Oil Seeds Growers' Co-op. Union Ltd. ' at Idar on 30.4.1991, it came to his notice that on 22.4.1991 at 9.05 hours, a serious accident had taken place wherein one Manoj Maganbhai Katara, an employee working in the said factory sustained injury as a result of which his left hand was cut-off right from elbow, as ...
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