Gujarat Court September 1995 Judgments
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Ramgopal Shriram Sharma Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-13-1995
Reported in: (1996)2GLR118
D.G. Karia, J.1. In the unfortunate event between the night of January 16 and 17, 1988, Anita, wife of the appellant-accused committed suicide. The appellant was, therefore, charged with the offence under Sections 498A and 306 of the Indian Penal Code.2. The learned Additional City Sessions Judge, Court No. 19, Ahmedabad, by his judgment and order dated September 1, 1993 convicted the appellant for the said offences and sentenced him to undergo rigorous imprisonment for four years and to pay a fine of Rs. 500/-, in default rigorous imprisonment for one month, for the offence punishable under Section 306 of the Indian Penal Code. No separate sentence for the offence punishable under Section 498A of the Indian Penal Code was imposed on the appellant-accused. The present appeal is preferred against the said judgment of conviction rendered in Sessions Case No. 105 of 1990 on the file of the City Sessions Court, Ahmedabad.3. The appellant and the deceased Anita were married in the month of ...
Madhu Silica Pvt. Ltd. Vs. Commissioner of Income Tax and anr.
Court: Gujarat
Decided on: Sep-12-1995
Reported in: [1997]227ITR350(Guj)
Rajesh Balia, J. 1. Rule. Mr. Shelat, waives services of rule on behalf of the respondent. 2. Petitioner, which is a company, has taken over the business of M/s. Madhu Chemicals. The said Madhu Chemicals, which was a partnership firm had acquired new plant and machinery. In the accounts relating to the asst. yr. 1987-88, which according to the said firm, resulted in the substantial expansion of the capacity of its factory and on that basis, it claimed benefit of deduction under ss. 80HH and 80-I of the IT Act. Such deductions, though were disallowed by the AO for the asst. yrs. 1987-88 and 1988-89, were ultimately allowed by the Tribunal. For the asst. yrs. 1989-90, 1990-91 and 1991-92 the assessee's claim for deduction under s. 80HH and 80-I of the IT Act as a successor to Madhu Chemicals was denied by the AO but the claim of the assessee was upheld by the CIT(A) by his order dt. 28th March, 1994. Thereafter for the asst. yrs. 1992-93 and 1993-94 and AO continued to deny the benefit t...
iqbal Alias Panna Mohamad Patel Vs. District Magistrate and ors.
Court: Gujarat
Decided on: Sep-12-1995
Reported in: 1996CriLJ2744
ORDERS.D. Shah, J.1. The petitioner detenu has by this petition challenged the legality and validity of the order of detention dated 7th December, 1994, passed by the District Magistrate, Surat, Under Section 3 of the Gujarat Prevention of Anti-Social Activities Act, 1985, on his being satisfied that detenu was a 'dangerous person' within the meaning of the said term as defined by Section 2(c) of the said Act and that his activities were prejudicial to the maintenance of public order and, therefore, he was required to be detained. The grounds of detention duly formulated Under Section 9(1) of the said Act of even date are supplied to the detenu.2. From the grounds of detention supplied to the detenu, it becomes clear that the detenu is resident of village Kathor. He is a very head strong person and he is communal minded. His activities have become more dangerous and horrendous after demolition of Babri Masjid in December, 1992 and he and his associates belonging to muslim community hav...
Shantuben Wd/O. Dinesh Haribhai Damor Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-11-1995
Reported in: (1996)1GLR263
K.J. Vaidya, J.1. When this appeal was placed before us for admission earlier, on hearing the learned Advocate, Ms. Shilpa Shah, we were prima facie satisfied that it warranted immediate final hearing and disposal as the impunged order of conviction and sentence had no substance worth the name to be sustained for even a minute more to keep female accused unnecessarily in jail any more!! In that view of the matter, we directed the office to prepare xerox copy of the record and proceedings and thereafter to furnish the same to the respective parties appearing before us. After this was done, this appeal has been accordingly placed for hearing before us.1.1 Today, after hearing the learned Advocate for the parties, we have admitted this appeal and taken up the same for final hearing, with the consent of the learned Advocates.2. This appeal by Bai Shantu, widow of Dinesh Haribhai Damor from jail is directed against the impugned judgment and order of conviction and sentence dated 24-12-1995 ...
Commissioner of Income Tax Vs. Synpol Products Pvt. Ltd.
Court: Gujarat
Decided on: Sep-08-1995
Reported in: (1996)130CTR(Guj)356; [1996]217ITR154(Guj)
Rajesh Balia, J.1. At the instance of CIT, Gujarat I, the Tribunal, Ahmedabad, has referred the following six questions of law stated to be arising out of its order in ITA No. 1892/Ahd/1987 for the asst. yr. 1984-85 in respect of the respondent-assessee : '(1) Whether the Tribunal is right in law and on facts in directing the ITO to apply the provisions of s. 40(c) instead of s. 40A(5) of the Act in respect of the remuneration due to the managing directors who have been treated as employees of the company (2) Whether the Tribunal is right in law and on facts in directing the ITO not to include the value of medical reimbursement as a perquisite (3) Whether the Tribunal is right in law in deleting the addition of Rs. 1,89,190 (Rs. 1,13,830 + Rs. 75,380) on ground that the amount of Rs. 1,89,190 represented the sales-tax and central sales-tax liability for the last quarter of the accounting year and was deposited by the assessee not only within the statutory time-limit provided by relev...
Usha Kulkarni and ors. Vs. Union of India and ors.
Court: Gujarat
Decided on: Sep-08-1995
Reported in: (1996)132CTR(Guj)350; [1996]219ITR190(Guj)
Rajesh Balia, J.1. These three petitions have arisen in the same set of facts and circumstances and raise common issues, hence are being disposed of by this common judgment. 2. The facts giving rise to these petitions may be noticed. By a written agreement dt. 18th Dec., 1994, Sahebrao Sitaram Bindal, in Special Civil Application No. 4397 of 1995, agreed to sell parcels of land situated in survey Nos. 3012, 31/1/4 and 32A to situated at Wadachi Wadi village, Haveli Taluka, Pune District to Mrs. Usha P. Kulkarni, Mr. Rajiv P. Kulkarni and Mrs. Neha R. Kulkarni. The consideration for the total land was stated to be Rs. 1,20,000 per acre. As the value of the land in question was exceeding the prescribed limit, application under Form 37-I as required under Chapter XX-C of the IT Act was filed before Appropriate Authority on 22nd Dec., 1994. The Appropriate Authority issued show-cause notice under s. 269UD(1A) of the Act to the vendor as well as three buyers on 13th March, 1995 fixing the d...
Pathan Sardarkhan Hathikhan and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Sep-08-1995
Reported in: (1996)2GLR9
M.R. Calla, J.1. There are four petitioners in Special Civil Application No. 4443 of 1995 and one practitioner in Special Civil Application No. 4901 of 1995. All the five petitioners are Constables and have retained Government allotted quarters even after their transfers, which were made in the years 1989, 1990 and 1991. Both the petitions raise common questions of facts and law and, therefore, both these petitions are decided by the common judgment and order as under. 2. Rule had been issued in these cases and today the matters were taken up for final hearing on the request of both sides. 3. The petitioners herein could retain the Government allotted quarters at the place wherefrom they have been transferred for a period of two,months on the economic rent and, thereafter, the rent to be paid at the market rate determined by the Government. Although the learned Counsel appearing for the respondent No. 4 Mr. Chhatrapati has submitted that after the expiry of two months they are unauthor...
Birla Vxl Ltd. Vs. Assistant Commissioner of Income Tax
Court: Gujarat
Decided on: Sep-07-1995
Reported in: (1996)130CTR(Guj)281; [1996]217ITR1(Guj)
Rajesh Balia, J. 1. The petitioner challenges in this petition reassessment notice dt. 31st March, 1995, issued by the Assessing Officer (AO) under s. 148 r/w s. 147 of the IT Act, for the asst. yr. 1990-91. 2. The reasons recorded by the AO for issuing notice reads as under : 'The assessee-company filed its return of income on 28th Dec., 1990, declaring total income of Rs. 1,80,72,380 which was revised to Rs. 1,89,22,173 by way of revised return filed on 30th Dec., 1991. Income was assessed at Rs. 1,89,22,173 by way of order under s. 143(3), dt. 30th March, 1993, which was the income computed as per the special provisions under s. 115J of the Act. The assessment order was disputed in appeal and after giving effect to the CIT(A)'s order the income was determined at Rs. 1,89,22,173 as per the provisions of s. 115J. While working out the book profit under s. 115J certain items were excluded. However, as per the provisions of s. 115J these items were required to be included in the book pr...
Pratapbhai Ramabhai Solanki Vs. Divisional Controller, Gujarat State R ...
Court: Gujarat
Decided on: Sep-06-1995
Reported in: 1996CriLJ2680; (1996)2GLR267
B.C. Patel, J. 1. The petitioner has approached this Court by filing this application under the provisions contained in the Contempt of Courts Act, inter alia alleging that the respondent-Divisional Controller, Gujarat State Road Transport Corporation has not carried out the direction as per the award pronounced by the Labour Court on 10-11-1994 in reference (LCN) 496 of 1989. The Competent authority under the provisions contained in the Industrial Dispute Act made a reference to the Labour Court on 6-11-1989 raising industrial dispute under Section 10(1) of the Industrial Dispute Act, 1947 as the petitioner herein alleged that he is relieved illegally on 22-9-1987. On appreciation of the material placed before the Labour Court the direction was given to reinstate the petitioner herein. It was also directed that the petitioner should be paid 25% of the wages which otherwise he would have been entitled, if he was on duty. 2. This Division Bench has, in the judgment passed on 2nd August,...
Rataniya Bhima Bhil and ors. Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-06-1995
Reported in: 1997CriLJ891
K.J. Vaidya, J.1. These two appeals from the Jail - first one by Raniya Bhima Bhil and 8 others, and second one by Shankar Bhima Bhil respectively are filed against the common judgment and order dated 27-5-1991, rendered in two Sessions Case Nos. 214/90 and 227/90 respectively, passed by the learned Additional Sessions Judge, Surat, wherein on their coming to be tried for the alleged offences punishable under Sections 302, 323, 143, 147, 148 and 149 of IPC, were at the end of the trial, ordered to be convicted for the same and sentenced to undergo imprisonment for life and other minor sentences as stated in detail in the impugned order.1.1 When these two appeals came up for admission before this Court (Coram: B.S. Kapadia and D.G. Karia, JJ.) on 27-11-1991, while admitting the same, notice for the enhancement of sentence was issued against appellant-accused No. 2 viz., Vania Bhima Bhil only which stands now duly numbered as Misc. Criminal Application No. 3958/91.2. To give the synopsis...
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