Gujarat Court October 1994 Judgments
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Kalindi Investment P. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Oct-11-1994
Reported in: (1994)122CTR(Guj)249; [1995]213ITR207(Guj)
Rajesh Balia, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee, has referred the following question, along with the statement of case, for the opinion of the High Court : 'Whether, on the facts and in the circumstances of the case, development rebate originally granted was properly withdrawn ?'2. The facts and circumstances giving rise to the aforesaid question may be noticed. The assessee, a private limited company, transferred and assigned its undertaking and business carried on in the name of Messrs. Sarabhai M. Chemicals to Telerad Pvt. Ltd., a wholly owned subsidiary company, on March 30, 1973. Since development rebate has been granted to the assessee in the earlier years, the Income-tax Officer acting under section 155(5) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), withdrew the development rebate, deduction in respect of which was given in the year 1970-71, amounting to...
State of Gujarat and anr. Vs. Shri Sankeshwar JaIn Agam Mandir
Court: Gujarat
Decided on: Oct-10-1994
Reported in: (1996)1GLR287
C.V. Jani, J.1. This petition by the State of Gujarat and the Government Labour Inspector under Art. 227 of the Constitution of India, is directed against the common judgment and order of the learned Sessions Judge, Mehsana, in Criminal Revision Application Nos. 115 of 1992 and 116 of 1992 whereby the learned Judge was pleased to hold that the complaint filed by the Labour Inspector under Section 22-A of the Minimum Wages Act, 1948, was barred by limitation, and as a consequence to set aside the order passed by the learned J.M.F.C., Harij, below application Exh. 18 in Criminal Case No. 177 of 1991. 2. The Government Labour Inspector, the petitioner No. 2 herein, filed a complaint against Shri Sankheshwar Jain Agam Mandir which is a Public Trust, and its Chairman Kanubhai Chimanlal Shah, under Section 22-A of the Minimum Wages Act, 1948, hereinafter referred to as the 'Act', for violation of Rules 26A, 21(4) and 26-D of the Gujarat Minimum Wages Rules, 1961, made under Section 39 of the...
Gujarat State Financial Corporation Vs. Official Liquidator and ors.
Court: Gujarat
Decided on: Oct-07-1994
Reported in: [1996]87CompCas658(Guj)
Rajesh Balia, J.1. This appeal arises out of the order passed by the learned company judge in Company Application No. 36 of 1990 in Company Petition No. 28 of 1986 on February 2, 1991. It has arisen in the following circumstances. 2. The order for winding up of Himalaya Tools Pvt. Ltd. was passed and respondent No. 1, official liquidator, was appointed on April 25, 1988. The official liquidator wrote a letter dated May 4, 1988, informing that he will take physical possession of the properties of the company on May 13, 1988. The public notice informing about the winding up order of the company was also published in the Times of India, dated May 8, 1988. The Gujarat State Financial Corporation (hereinafter called 'the Corporation') and the Bank of Maharashtra are secured creditors of the company. The property in question, which included plant and machinery of the company was hypothecated and/or mortgaged with the Corporation. The Corporation exercised its powers under section 29 of the S...
R.C. Pathan Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Oct-05-1994
Reported in: (1996)2GLR294
B.J. Shethna, J.1. This petition was originally filed by the petitioner R.C. Pathan challenging the order at Annexure 'D' dated 11-11-1980 passed by the D.S.P. Mehsana and praying that the respondents may be directed to treat the birth date of the petitioner as 1-8-1925 instead of 18-4-1923 and to allow him to continue in service on that basis till 1-8-83 on attaining the age of superannuation, i.e., 58 years.During the pendency and final disposal of the petition. Inspector General of Police passed a speaking order dated 28-4-1981 (at oage 25) and refused to correct the birth date of the petitioner and ordered that he is permitted to retire with effect from 30-4-1981. On 25-11-1981 this Court admitted the petition and granted the interim relief. Pursuant to that order, the petitioner continued in service and retired in August, 1983 on reaching the age of superannuation, i.e., 58 years.2. During the pendency of this petition, the petitioner died and, therefore, his heirs and legal repre...
J.A. Kazi Vs. District Registrar and ors.
Court: Gujarat
Decided on: Oct-03-1994
Reported in: (1995)2GLR1495
M.R. Calla, J. 1. The petitioner herein has been working as Assistant Manager with Respondent No. 3 Bank, i.e., The United Co-operative Bank Ltd. The petitioner was placed under suspension on 15-10-1988 and the allegations were conveyed to him by the Inquiry Officer as pointed out by the learned counsel for the petitioner vide letter dated 7-3-1989 to which a detailed reply was filed by the petitioner on 6-5-1989. It has been argued by the learned Counsel for the petitioner that the papers were taken back from the Inquiry Officer sometime in October 1993 and thereafter, the matter was entrusted to another Inquiry Officer in the end of the year 1993. In the meanwhile the petitioner filed a Civil Suit No. 1516 of 1991 in the City Civil Court, Ahmedabad on 18-3-1991 wherein the order of status quo against the inquiry proceedings was passed on 2-4-1991 and vacated on 13-4-1992. In this suit there were two prayers. The first was that till the disposal of the suit the inquiry should not be p...
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