Gujarat Court November 1996 Judgments
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P. Milan Trading Corporation Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Nov-28-1996
Reported in: [1997]224ITR325(Guj)
Rajesh Balia, J.1. At the instance of the assessee, two questions of law said to be arising out of its order in ITA No. 1555/Ahd/79 concerning asst. yr. 1974-75 have been referred to this Court for its opinion by the Tribunal, Ahmedabad Bench 'A', with the statement of the case. 2. In his reference application under s. 256(1) the assessee had suggested six questions which read as under : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the addition of Rs. 1,24,600? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in solely relying upon the bank manager's version while deciding the legal character and true import in commercial practice of the trust receipt 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in placing the burden on the assessee, and in holding that the same was not discharged even when the Tribunal itself had failed to...
Commissioner of Income-tax Vs. Anant Narhar Nimkar (Huf)
Court: Gujarat
Decided on: Nov-27-1996
Reported in: (1997)142CTR(Guj)115; [1997]224ITR221(Guj)
R. Ballia, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question arising out of its order in I.T.A. No. 1385/(Ahd) of 1981 relevant to the assessment year 1973-74 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the compensation amount of Rs. 1,88,950 received by the assessee as per arbitration award dated July 12, 1972, on retirement is not taxable as capital gain ?' 2. The facts giving rise to this question as found by the Tribunal are that the assessee was a partner in the firm, Messrs. Elmex Industries, and as a result of some disputes between the partners, the assessee-Hindu undivided family ceased to be partner in all the group of firms including Messrs. Elmex Industries. On a reference being made to the arbitrator, according to the award, the assessee retired from the firm with effect from December 31, 1971, and has received an a...
Kamla Cotton Company Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Nov-26-1996
Reported in: (1997)138CTR(Guj)336; [1997]226ITR605(Guj)
R.K. Abichandani, J. 1. The following two questions have been referred to us for our decision by the Tribunal, Ahmedabad 'A' Bench : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 73,582 was not a bad and doubtful debt Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the claim of bad and doubtful debt was premature in the asst. yr. 1973-74 and the debt became bad in the asst. yr. 1977-78 was perverse and/or not borne out by the evidence on record ?' 2. The assessee, a dealer in cotton, had supplied cotton by invoice value of Rs. 73,582 to Ahmedabad Jupiter Spg. and Wvg. Co. Ltd., Bombay, which transaction took place on 10th June, 1971. The said Bombay company issued two cheques dt. 25th June, 1971 and 26th July, 1971, in the sum of Rs. 37,000 and Rs. 36,582.61 respectively - i.e., for the total sum of Rs. 73,582.61 paise. However, these cheques were dishonoured ...
Gujarat Trade Union Manch Vs. Gujarat State Textile Corporation
Court: Gujarat
Decided on: Nov-08-1996
Reported in: [2000]99CompCas461(Guj)
G.D. Kamat, C.J.Rule. 1. By consent of the advocates appearing for the parties, who waive service of rule on behalf of the respective respondents, taken up for final hearing. 2. This petition is instituted by the Gujarat Trade Union Manch and by the Gujarat Mazdoor Sabha against the Gujarat State Textile Corporation, State of Gujarat and Textile Labour Association, claiming public interest and praying therein for an appropriate writ, direction and/or order for quashing and setting aside a settlement-cum-award dated September 3, 1996, and all other similar awards and consequential actions, being contrary to law, null and void. A prayer is also made to declare that the State Government and/or the Textile Corporation has no power, authority or jurisdiction to impose conditions in the impugned agreement dated August 31, 1996, and the Industrial Court has had no jurisdiction to pass the award on the basis of such an agreement. The thrust of the petition, therefore, is that the agreement as ...
Karsanji Chatraji Hadiyol Vs. Jasuben Ramsingji Parmar and ors.
Court: Gujarat
Decided on: Nov-07-1996
Reported in: I(1998)DMC588; (1998)1GLR231
R. Balia, J.1. This Letters Patent Appeal against order dated 1st July, 1996 in Special Civil Application No. 2735 of 1996 has arisen in the following circumstances.2. The appellant has married to respondent No. 1 in 1968 after the expiry of his first wife and has 3 children from the 2nd marriage, who are respondent Nos. 2 to 4. It appears that the marriage has suffered rough weather and the appellant estranged with second wife is living separately from his second wife and children from second marriage. On 19.11.1985, respondent No. 1 Jashuben filed a Misc. Criminal Application under Section 125 of the Code of Criminal Procedure, 1973 on her behalf as well as on behalf of the children and after reply of the appellant was received on 29th June, 1986 an order for interim maintenance was made directing the appellant to pay Rs. 300/- per month in respect of the four respondents. The application under Section 125 came to be decided finally on 3rd February, 1995, by which the claim of the re...
Mohansinh Vhikhamsinh Vs. Continental Textile Mills
Court: Gujarat
Decided on: Nov-07-1996
Reported in: (1997)2GLR1534; (1998)IIILLJ24Guj
J.N. Bhatt, J.1. In this batch of 699 petitions, again age-old dispute and conflict between the labour and the management has come to the surface. The petitioners have questioned the legality and validity of the common judgment and award of the Labour Court, Ahmedabad, dated August 17, 1996, in Recovery Application Nos. 2595 of 1995 and 2953 of 1995, whereby, the applications of the petitioners-workmen came to be rejected. In this batch of petitions, a very interesting and important question of applicability and interpretation of the provisions of Sections 25-O and 33-C of the Industrial Disputes Act. 1947 (I. D. Act for short) has arisen.2. A few relevant material facts giving rise to this batch of petitions may, initially be, shortly narrated. The petitioners are the workmen of the respondent No. 1 - Continental Textile Mills, Ahmedabad. The respondent No. 1 Mill is a textile undertaking employing around 2,500 workmen. The respondent No. 1 Company had first put a notice on February 2...
Karasanji Chatraji Hadiyol Vs. Jasuben Ramsingji Parmar and ors.
Court: Gujarat
Decided on: Nov-07-1996
Reported in: 1998CriLJ273
R. Balia, J.1. This Letters Patent Appeal against order dated 1st July 1996, in Special Civil Application No. 2735 of 1996, has arisen in the following circumstances.2. The appellant had married to respondent No. 1 in 1968, after the expiry of his first wife and has 3 children from the 2nd marriage, who are respondents Nos. 2 to4. It appears that the marriage has suffered rough weather and the appellant estranged with second wife is living separately from his second wife and children from second marriage. On 19-11-1985, respondent No. 1 Jashuben filed a Criminal Misc. Application under Section 125 of the Code of Criminal Procedure 1973 on her behalf as well as on behalf of the children and after reply of the appellant was received on 29th June 1986 an order for interim maintenance was made directing the appellant to pay Rs. 300/- per month in respect of the four respondents. The application under Section 125 came to be decided finally on 3rd February 1995, by which the claim of the res...
Chimanlal J. Gandhi, L.R. of Natverlal Jesingbhai Shah (Decd.) Vs. Ani ...
Court: Gujarat
Decided on: Nov-07-1996
Reported in: (1997)2GLR1179
A.N. Divecha, J.1. The original complainant has invoked the appellate jurisdiction of this Court by means of this appeal under Section 378(4) of the Code of Criminal Procedure, 1973 (the New Cr. P.C. for brief) after obtaining its special leave for questioning the correctness of the judgment and order of acquittal passed by the learned Metropolitan Magistrate of Court No. 3 at Ahmedabad on 18th October 1980 in Criminal Case No. 816 of 1977 acquitting respondent Nos. 1 to 4 herein of the offences punishable under Sees. 409, 408, 467, 471, 477-A and 120-B read with Section 34 of the Indian Penal Code, 1860 (the I.P.C. for brief).2. It is not necessary to set out in detail the facts giving rise to this appeal. It may be sufficient to note that one Natwarlal, J. Shah became the Chairman of one Subha Prayag Co-operative Housing Society Ltd. (the Society for convenience) and during his tenure he appears to have found irregularities committed by the former office-bearers qua construction of h...
State of Gujarat Vs. Iqbal @ AltafhuseIn GulamhuseIn Malek and ors.
Court: Gujarat
Decided on: Nov-07-1996
Reported in: (1997)1GLR722
Abichandani, J.1. All these appeals arise from the same decision of the Additional Sessions Judge, Kheda at Nadiad in Sessions Case No. 122 of 1984 and have been heard together and are being disposed of by this common judgment.2. Criminal Appeal No. 345 of 1985 filed by the State is directed against the acquittal of all the four accused persons for the offence punishable under Section 302 read with Section 34 of the Indian Penal Code. The other State Appeal No. 346 of 1985 is filed against the acquittal of the accused Nos. 2 and 4 for the offence under Section 326 of the I.P.C. Criminal Appeal No. 29 of 1985 is filed by the accused No. 1 and accused No. 3 who were convicted for the offence punishable under Section 326 of the I.P.C.3. The prosecution case was that there was a tenancy litigation between the accused No. 2-Fatemiya Yasinmiya Pathan and the deceased Nanumiya Dasotmiya and therefore, the relation between the two sides were strained. Nanumiya Dasotmiya and his brothers were s...
Narmada Cement Co. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Nov-06-1996
Reported in: (1997)2GLR1386
N.N. Mathur, J.1. The petitioner-Company is engaged in manufacture of cement. Respondent No. 2-Executive Engineer, Irrigation Mechanical Division No. 3 invited tender for supply of ordinary portland cement and possolone portland cement having I.S.I. mark to the extent of 1,00,000 M.T. as per tender notice No. 4 of 1990-91. In response to the said tender notice the petitioner submitted tender which was accepted and in pursuance thereto an agreement in Form D was entered into between the petitioner and the respondent No. 2. The petitioner supplied 40,621.75 M.T. cement under the contract costing Rs. 6,76,27,702.31 against which the respondent made payment of Rs. 6,52,38,900.80 by various cheques. An amount of Rs. 23,88,801.49 has been withheld by respondent No. 2 alleging that the said amount has been adjusted on various accounts which is evident from the letter dated 8-8-1994 annexed at Annexure 'B'. The details of the withheld amount of Rs. 23,88,801.49 as pointed out in the aforesaid ...
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