Gujarat Court April 1999 Judgments
Kantilal Motibhai Limbachia Vs. Ramanbhai Vallabhbhai Gandhi
Court: Gujarat
Decided on: Apr-30-1999
Reported in: 2000CriLJ3099; (1999)3GLR202
B.C. Patel, J.1. Food Inspector, Navsari has preferred this appeal against the order of acquittal recorded by Chief Judicial Magistrate, Navsari in Criminal Case No. 6361 of 1987 acquitting the accused on 4.12.1990 for an offence punishable under section 16(1)(a)(i) of the Prevention of Food Adulteration Act [hereinafter referred to as the Act].2. Facts concisely stated, as it emerges from the record, are as under:-2.1 Food Inspector, the appellant herein, on 23.12.1986 at about 1530 hours, collected a sample of 400 gms. of Coconut Oil in the presence of a panch for the purpose of analysis. The vendor was explained about the same as per the provisions contained in the Prevention of Food Adulteration Rules [hereinafter referred to as the Rules]. The appellant collected sample in accordance with law, and thereafter divided the same into three equal parts in dry and clean bottles which were thereafter sealed and packed in accordance with the provisions contained in the Act and rules. One ...
Tag this Judgment!Gujarat Cable Tv Operators Network Association and ors. Vs. State of G ...
Court: Gujarat
Decided on: Apr-29-1999
Reported in: AIR1999Guj330; (1999)3GLR1883
K.G. Balakrishnan, C.J. 1. First petitioner is an Association of Cable T.V. Operators and petitioners 2 to 28 are said to be the members of the first petitioner. Petitioners challenge the constitutional validity of Gujarat Entertainments Tax (Amendment) Act, 1993 and pray that the provisions contained in the said Act and its consequential Rules and the circulars issued under the said Act and the Rules be held ultra vires and the respondents be directed to refund the tax collected from the petitioners under the provisions of the said Act. It is also prayed that Annexure 'B' letter issued by the third respondent be set aside. 2. The petitioners, as Cable T. V. Operators, receive television signals with the help of Antenna and are retransmitting these signals to enable their customers to view film or moving pictures or series of pictures, or serials or any other programme transmitted through television signals. Subscribers are able to see these transmissions with the help of this Cable Te...
Tag this Judgment!innosearch Limited Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Apr-29-1999
Reported in: [2001]251ITR384(Guj)
1. At the instance of the assessee, the following two questions of law said to be arising out of the Tribunal's order dated February 24, 1984, in ITA No. 197/Ahd of 1982 relating to the assessment year 1979-80 have been referred to this court for its opinion :1. 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing the gratuity liability ofRs. 75,644 claimed by the appellant under Section 28 and/or under Section 37 of the Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the lower authorities were justified in disallowing sum of 15 per cent, of Rs. 3,04,914 incurred by the assessee as dealers aid under Section 37(3A) of the Income-tax Act, 1961 ?' 2. Question No. 1 relates to the claim of the assessee for deduction of increment in gratuity liability relating to the previous year relating to the assessment year in question amounting to Rs. 77,644. It was the liabi...
Tag this Judgment!Chandrasinh @ Munno Bhikhubha Jadeja Vs. State of Gujarat
Court: Gujarat
Decided on: Apr-29-1999
Reported in: 1999CriLJ4253; (2000)GLR261
Y.B. Bhatt, J.1. This is a petition under article 226 ofthe Constitution of India wherein the petitioner has challenged his order of detention passed under section 3 subsection 2 of Gujarat Prevention of Anti-Social Activities Act, 1985 passed by the detaining authority on 24th July, 1998. 2. The petitioner has been found and held to be a 'dangerous person' within the meaning of section 2(c) of the said Act, and on a consideration of the totality of the material before him, the detaining authority has achieved subjective satisfaction that the activities of the detenue are prejudicial and adverse to the maintenance of public order, and that therefore, he is required to be detained under the provisions of the said Act.3. The first contention raised by learned counsel for the petitioner is to the effect that the material placed before the detaining authority and considered by it, as disclosed from the grounds of detention, consists of three criminal cases and the statements of three witne...
Tag this Judgment!State of Gujarat Vs. Gandabhai Govindbhai
Court: Gujarat
Decided on: Apr-29-1999
Reported in: 2000CriLJ92
B.C. Patel, J.1. State has preferred this appeal against an order of acquittal recorded by Additional Sessions Judge, Valsad, at Navsari in Sessions Case No. 66/84 on 8/2/1985, whereby the accused were acquitted for offences punishable under sections 302, 324, 323, r/w section 34 of the Indian Penal Code.2. Short facts as it emerges from the information lodged by deceased Ratanji Govindji on 19/6/84 vide exh.42 are as under :-The deceased was resident of Bombay. For agriculture operation, he came to village Palgaon where the incident in question took place. He had three brothers, namely, Ganapat, Gandabhai, the respondent No. 1 and Babar Govind. Lands belonging to the family stood in the name of Govind Narayan, father of the deceased and all four brothers were staying separately. Certain properties were looked after by their parents. But, since after the death of their father, all the brothers met for partition of nine divisions of one agriculture field and 12 trees of mango in village...
Tag this Judgment!innosearch Ltd. Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Apr-29-1999
Reported in: (2001)164CTR(Guj)227
By the CourtAt the instance of the assessee, the following two questions of law said to be arising out of the Tribunal's order, dated 24-2-1984, in ITA 197/Ahd/1982 relating to the assessment year 1979-80 have been referred to this court for its opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing the gratuity liability of Rs. 75,644 claimed by the appellant under section 28 and/or under section 37 of the Act ?''(2) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the lower authorities were justified in disallowing sum of 15 per cent of Rs. 3,04,914 incurred by the assessee as dealers aid under section 37(3A) of the Income Tax Act, 1961 ?'2. The question No. 1 relates to the claim of the assessee for deduction of increment in gratuity liability relating to previous year relating to assessment year in question amounting to Rs. 77,644. It was the liability pr...
Tag this Judgment!Gordhanbhai Chhababhai Patel Vs. Rameshchandra Kanubhai Chaudri
Court: Gujarat
Decided on: Apr-28-1999
Reported in: (1999)3GLR543
1. The petitioners in this petition under Article 227 of the Constitution of India challenge the decision of the Gujarat Revenue Tribunal dated 29.8.1985 in allowing the Revision Application No. TEN.B.A.1205/84 by holding that the Deputy Collector has no jurisdiction to summarily evict the respondents under section 84 of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Act') and thereby setting aside the order dated 10.9.1984 passed by the Deputy Collector in Tenancy Case No. Kundasan/84.2. The petitioners, by an Agreement to Sale dated 29.6.1970, sold the land bearing survey no. 200 (Block No. 279) admeasuring 6 Acres 21 Gunthas of village Kundasan, Taluka Gandhinagar to the respondents for Rs. 1,26,051/-. As per the agreement to sale, Rs. 10,000/were paid by the respondents and the parties had agreed that the remaining amount shall be paid within 10 days of the date of execution of the agreement to sale. The parties also had agreed to the execute t...
Tag this Judgment!Hasmukh Karsandas Parmar Vs. Bahadursingh Madhursingh Dodia
Court: Gujarat
Decided on: Apr-28-1999
Reported in: (2000)1GLR592
M.S. Shah, J.1. This Appeal under Section 100 of the Code of Civil Procedure, 1908 is directed against the judgment and order dated 9-4-1999 passed by the Appellate Bench of the Small Cause Court at Ahmedabad dismissing Civil Appeal No. 66 of 1999 and confirming the judgment and order dated 18-3-1999 passed by the learned single Judge of the Small Cause Court below Applications at Exhs. 23 & 25 in Execution Application No. 177 of 1998.2. The facts leading to filing of the present Appeal are as under:2.1 Mr. Bahadursingh Madhusingh Dodia, the respondent herein, filed H.R.P. Suit No. 1305 of 1990 against the defendant-Karsandas Gordhandas Parmar under the provisions of the Bombay Rent Act, 1947 for a decree of eviction inter alia on the ground that the defendant-tenant had acquired suitable alternative accommodation and that the plaintiff reasonably and bona fide required the suit premises for his own occupation as he was going to retire in the year 1994. Before the trial Court, the plai...
Tag this Judgment!Commissioner of Income-tax Vs. BipIn Vadilal
Court: Gujarat
Decided on: Apr-26-1999
Reported in: (1999)157CTR(Guj)36; [1999]238ITR1022(Guj)
BY THE COURT : 1. The following question of law has been referred by the Tribunal, Ahmedabad, for the opinion of this Court arising out of its appellate order in ITA No. 1208/Ahd/80 relating to asst. yrs. 1967-68 and 1968-69 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the ITO was not entitled to reopen the assessment under s. 147(a) of the IT Act, 1961 ?' 2. The facts necessary for the present purposes are as noticed by the Tribunal in affirming the order of the CIT(A) the assessments for the two years have been reopened by issuing notice on 30th October, 1975. According to reasons recorded by the AO the assessment was reopened on the basis of information which was in the form of law laid down by this Court in CIT vs. Navnitlal Sakarlal (1979) 125 ITR 67 : TC 44R.808. The CIT(A) has found that as the reopening of the assessment was founded on the basis of information contained in an order and not on the s...
Tag this Judgment!Chhotalal Laljibhai Chandsara and anr. Vs. Lubi Electricals Ltd., Ahme ...
Court: Gujarat
Decided on: Apr-26-1999
Reported in: [2000(87)FLR300]; (2000)1GLR107
1. This appeal is filed against summary dismissal of Special Civil Application No. 5477 of 1998 on April 8, 1999. 2. The respondents herein employed several workmen. It was the case of the employees that they have not been paid even minimum wages by the employer. A large majority of workmen, therefore, became members of Gujarat Majdoor Sabha ('Union' for short) in the year 1998 and demanded payment of minimum wages. It was the allegation of the employees that with a view to break the union, the employer resorted to illegal lockout. About 200 workmen became jobless. The management also suspended about 40 workmen by issuing show cause notices and/or charge sheets. It was the assertion of the workmen that the alleged acts did not amount to misconduct under the Model Standing Orders. They, therefore, moved I.E.S.D. Application before the Labour Court under Section 13A of the Industrial Employment (Standing Orders) Act, 1946 (hereinafter referred to as the Act) and requested the Court to gr...
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