Gujarat Court December 1996 Judgments
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Dr. N.T. Desai Vs. State of Gujarat
Court: Gujarat
Decided on: Dec-10-1996
Reported in: (1997)2GLR942
K.J. Vaidya, J.1. Rule. Mr. A.J. Desai, learned A.P.P. appearing for the Respondent-State waives service of the Rule. Heard learned Advocates appearing for the respective parties. Having regard to the facts and circumstances of the case, this matter is heard and decided today.2. The facts-situation depicted in this case if true, prima facie brings on surface how unfortunate indeed even quite well-intended and much more needed ideal social welfare piece of legislation like the Scheduled Castes & Scheduled Tribes (Prevention of Atrocities) Act, 1989 can be quite conveniently and unscrupulously abused to wreck the personal vengeance of an individual against another individual and that too on the holy anvil of Court with a weapon of the abuse of judicial process and thereby not only humiliating and pressurising the innocent citizen, but incidentally and ironically enough also placing the crusading champions and protagonists of the down-trodden and crushed members of S.C. & S.T.s in most pr...
Amrutlal Pranlal Panchal Vs. Prahladbhai Rajaram Mehta
Court: Gujarat
Decided on: Dec-09-1996
Reported in: [1998]92CompCas676(Guj); [1998(79)FLR635]; (1997)2GLR1248
K.J. Vaidya, J.1. Amrutlal Pranlal Panchal by this criminal revision application has challenged the impugned judgment and order dated November 5, 1996, rendered in Criminal Appeal No. 17 of 1996, passed by the learned Sessions Judge, Kaira at Nadiad, wherein the order of conviction and sentence passed against him under section 630 of the Companies Act, by the learned JMFC, Nadiad, came to be confirmed. 2. To briefly narrate a few relevant facts on the case, the petitioner herein was serving in New Shorrock Mills, Nadiad, in the engineering department and was given company quarters as an employee. Now, as per the terms of the contract, the quarters were required to be vacated on termination of the services of the employee or on his resignation from the job, and accordingly, he was further required to hand over possession of the same to the company. In the instant case, since the accused left his services on February 25, 1989, his right qua the terms and conditions to be in possession of...
Commissioner of Income Tax Vs. G. Dalabhai and Co.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: [1997]226ITR922(Guj)
Rajesh Balia, J. 1. At the instance of the CIT, the Tribunal, Ahmedabad Bench 'C' has referred the following questions of law arising out of ITA No. 414/Ahd/1982 for asst. yr. 1975-76. 'Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in confirming the view taken by the CIT(A) that on the death of Shri Dalabhai Veribhai on 26th April, 1974, the old partnership firm was dissolved and consequently two separate assessments were required to be made first for the period covering upto 26th April, 1974 and second for the period from 27th April, 1974 to 31st March, 1975 ?' 2. The question has arisen in the following circumstances. One of the partners of the assessee-firm died on 26th April, 1974 and in his place his widow was taken as partner from the next day. The assessee claimed that a new firm came into existence from 27th April, 1974 and so two separate assessments should be made one for the period upto 26th April, 1974 and another for the per...
Commissioner of Income Tax Vs. Satyadev Chemical Ltd.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1997)143CTR(Guj)27; [1997]226ITR95(Guj)
Rajesh Balia, J. 1. The Tribunal, Ahmedabad Bench 'B' has referred the following question of law arising out of its cross Objection No. 15/Ahd/82 in ITA No. 2087/Ahd/81. 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs. 23,323 which was for the replacement of wooden trolleys by stainless steel trolleys was not in the nature of capital expenditure ?' 2. The facts relevant for the consideration of the above case is that during the assessment year in question parts of wooden trolleys were replaced by stainless steel parts. He claimed the cost of such replacement of parts as deduction as revenue expenditure. It was also the case of the assessee that during the earlier years, while the entire trolley was being replaced, the ITO has allowed such replacement as part of the revenue expenditure. However, the ITO did not agree with the assessee and disallowed the claim for deduction by holding the expenses to be capital in ...
Ravindra Industries Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-09-1996
Reported in: [1997]225ITR1040(Guj)
Rajesh Balia, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', has referred the following two questions, said to be arising out of its appellate order in I.T.A. No. 2120/(Ahd) of 1981 for the assessment year 1976-77, for our opinion : 1. '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in interpreting the deed of partnership in question correctly and in holding that Shri H.N. Shah, retiring partner had to ask for and received profits, if any, for three months during the period when he was a partner in the assessee-firm 2. Whether the Tribunal was justified in law in upholding the order passed under section 263 of the Act especially when the factum of understanding between the partners as to withdrawal of credit balance only on retirement was never challenged by the Revenue ?' 2. From a perusal of the order of the Tribunal and the Commissioner of Income-tax, we are of the opinion that the ques...
Bahadursing Ghandubha Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1997)3GLR2038
S.K. Keshote, J. 1. The petitioner, Ex. U.P.C.B. No. 3072 of Special Branch in the office of the Commissioner of Police, Ahmedabad city, filed this petition before this Court and challenge has been made to the order of the disciplinary authority under which he was ordered to be removed from services and the orders of the appellate authority and the revisional authority under which the aforesaid order has been confirmed. 2. The petitioner was served with a charge-sheet and one of the charge was that he was found to be in possession of the stolen property. After holding a departmental inquiry on the charges, a show-cause notice was given to the petitioner. The disciplinary authority under its order dated 23rd February, 1976 has given him the penalty of removal from the services. The matter was taken up by the petitioner in appeal to the appellate authority and the same came to be dismissed on 10-12-1977. The matter was then taken up by the petitioner in revision before the Government, bu...
Heirs of Chhitabhai M. Patel Vs. State of Gujarat
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1997)3GLR1940
S.D. Pandit, J.1. All these five petitions are filed by the villagers of village Por in Vadodara Taluka, District Vadodara to challenge the award passed by the respondent No. 2 in respect of the acquisition of their land for the respondent No. 3 who is the acquiring body. As the same common questions are involved in these five petitions, all these petitions are being disposed of by this common judgment.2. The respondent No. 3 approached the State Government for acquiring the lands of village Por of Taluka Vadodara for establishing Industrial units in order to have industrial development in the Slate. In view of the said request, respondent No. 1 Government of Gujarat issued a Notification under Section 4 of the Land Acquisition Act (hereinafter referred to as the said Act) on 20-2-1984. It seems that thereafter the respondent No. 3 was approached by the present five petitioners and other villagers whose lands were also covered by the Notification under Section 4 of the Act and had ente...
Mahipatsinh Himatsinh Jadeja Vs. Pannalal Khemchand Modi and ors.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1998)1GLR398
S.D. Shah, J.1. This group of Appeals From Order under Order 43 Rule l(r) of the C.P. Code are preferred by original defendant No. 1-Mahipatsinh Himatsinh Jadeja in the first four Appeals and Dilip Jayantilal Modi in the last Appeal respectively, against common judgment and order dated 20th June, 1995 passed by learned City Civil Judge below Exhs. 5, 21, 34 and 42 filed in Civil Suit No. 941 of 1991 and 1250 of 1991. The first four Appeals along with C.A. Nos. 2731 to 2734 and 3954 of 1995 were placed for preliminary admissional hearing before the learned single Judge of this Court on 27th June, 1995, who was pleased to admit the said four Appeals and on Civil Applications for stay, ad interim relief as prayed for was granted and this Court admitted A. 0. No. 415 of 1995 and the learned Counsel for the respondents waived service of admission. The matters were thereafter notified before the very learned single Judge for hearing of ad interim relief in the month of August and September, ...
Dr. Jayantilal Mohanlal Desai Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1997)1GLR617
H.R. Shelat, J.1. The petitioners have filed this writ petition under Article 227 of the Constitution of India, with a prayer to the effect that this Court may be pleased to issue a writ of Certiorari or any other appropriate writ, or an order quashing the impugned order dated 5 th January 1994 passed by the then Dy. Collector, Navsari, in C.T.S. Appeal No. 12 of 1993-94, the copy of which is annexed as Annexure D to this petition. The question that falls for consideration is whether the owner of the neighbouring property can as of a right claim the opportunity of being heard before the City Survey Officer, or the authority in appeal who is to pass the order qua the right, title, interest, possession, use and occupation, sketch, area, number, tenure, liability, nature, encumbrance, measurement etc., of a property (land).2. The petitioners are the owners and in possession of the property bearing Rev. Survey No. 226/1, the City Survey Number of which is 4043 admeasuring 644 sq.mts. situa...
Vasantkumar Ramchandradas Mehta Vs. Ratilal Kalidas Trivedi and ors.
Court: Gujarat
Decided on: Dec-09-1996
Reported in: (1997)1GLR577
S.K. Keshote, J.1. Heard learned Counsel for the petitioner and perused the order of the Gujarat Revenue Tribunal passed in Revision Application No. TEN. B.A. 2 of 1980 decided on 31st March, 1981.2. The respondent No. 1 herein, Shri Ratilal Kalidas Trivedi made a claim to the effect that he is the lawful tenant of the land comprised in Survey No. 18 admeasuring 33 gunthas and situated in village Mehmedabad of Kheda District. He filed an application before the Mamlatdar and A.L.T. under Section 32G of the Bombay Tenancy & Agricultural Lands Act, 1948 (hereinafter referred to as the Act, 1948). The Mamlatdar and A.L.T. under its order dated 10th April 1970 had fixed the purchase price of the said land. On appeal, the learned Dy. Collector under its order dated 31st December, 1970 had remanded the matter back, but that order was taken in revision application. That revision application has also come to be dismissed on 14th December, 1971. As per the remand order made by the appellate auth...
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