Gujarat Court April 1999 Judgments
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Municipal Corporation of Delhi Vs. R.P. Khaitan and anr.
Court: Gujarat
Decided on: Apr-24-1999
Reported in: (2004)2GLR1066
ORDER1. Leave granted.2. The right to approach the High Court under Articles 226 or 227 of the Constitution or both is within the ambit of the right to avail constitutional remedies enshrined under Article 32 of the Constitution. These are styled as extraordinary remedies because they are not part of the ordinary procedure prescribed for adjudication of dispute in the ordinary Courts of Law. The remedy of revision under Section 115 of the Code of Civil Procedure whereby the High Court is empowered to call for the record of any case which has been decided by any Court subordinate to it and in which no appeal lies thereto is an ordinary one empowering it to pass appropriate orders when the subordinate Court appears to have exercised a jurisdiction not vested in it by law or to have failed to exercise its jurisdiction illegally or with material irregularity. This remedy presupposes the cause having been in a Court subordinate to such High Court.3. In these set of appeals the view expresse...
Plastic Products Engg. Co. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Apr-23-1999
Reported in: (2000)163CTR(Guj)106; [2000]245ITR349(Guj)
Rajesh Balia, J.1. At the instance of assessee following question of law arising out of the order of the Tribunal, dt. 16th August 1982, in ITA No. 1539/Ahd/1981 relating to asst. yr. 1976-77 has been referred to this Court along with the statement of case for its decision : 'Whether on the facts and circumstances of the case, the receipt of deposits of excise duty was taxable income of the assessee ?' 2. The facts found by the Tribunal are that the assessee is a manufacturer of industrial plastic goods out of teflon and fluron. In the assessment year under consideration the assessee has credited an amount of Rs. 1,97,244 to excise deposit account. Out of this amount a sum of Rs. 48,682 had been returned to the customers for the reasons that the delivery of the goods was not taken and there was excess deposit. The balance in that account remained at Rs. 1,48,542. This amount has been received by the assessee on the goods sold by it. The assessee claimed that it was not trading receipt ...
Jadeja Vikramsinh Ravubha and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Apr-23-1999
Reported in: (1999)3GLR2415
S.K. KESHOTE, J.1. In this Special Civil Application a short but important question of law has arisen for consideration of this Court.2. To appreciate this question of law as raised by the learned Counsel for the petitioner in this Special Civil Application, I consider it to be necessary to briefly state the facts of the case.3. In the month of June-July, 1998, the election of the members of the Lodhika Taluka Panchayat, Dist. Rajkot (hereinafter referred to as 'Taluka Panchayat') was held. The petitioners are the elected members of the Taluka Panchayat. On 13-7-1998 the first meeting of the newly constituted Taluka Panchayat was held in which one Shri Rathod was elected as its President. Under the Order dated 19-6-1998 of the respondent No. 2-Mr. Rathod was Ordered to be removed as a President of the Taluka Panchayat. He preferred an appeal before the Development Commissioner against the Order aforesaid, which came to be rejected on 16-12-1998. Vide Order dated 23-12-1998 the responde...
Indian Petrochemicals Corpn. Vs. Ghanshyam D. Patel
Court: Gujarat
Decided on: Apr-22-1999
Reported in: (2000)1GLR103
S.K. Keshote, J.1. This writ petition is directed against the order of the Chief Judicial Magistrate, Vadodara dated 24.4.1997 Under this order the application, being Criminal Misc. Application No.155/97 filed by the respondent has been allowed and certificate with regard to birth date 28.8.1940 was granted and issued to the respondent in place of birth date 4.4.1939. It has further been stated that certificate is issued to the respondent to be produced for correction and amendment in the record of his service.2. Learned counsel for the petitioner contended that, Chief Judicial Magistrate, Vadodara has no jurisdiction to grant such certificate. Learned Chief Judicial Magistrate has not mentioned in the order under which provision this order has been passed. Not only this, learned counsel for the petitioner contended that, Chief Judicial Magistrate has not shown under which provision of the Criminal Procedure Code or any other Act he has jurisdiction to issue such certificate.3. Lastly,...
S. Kumar Vs. Chairman, Narmada Education and Scientific Research Socie ...
Court: Gujarat
Decided on: Apr-22-1999
Reported in: (2000)1GLR413
S.K. Keshote, J.1. The petitioner-a dismissed professor of Narmada College of Science and Commerce, Zadeshwar, Bharuch, by this petition under Art. 226 of the Constitution of India praying for quashing and setting aside the order dated 13-8-1998 Annexure-K at page 63 of this Special Civil Application, passed by Gujarat Affiliated Colleges Services Tribunal at Ahmedabad, in Application vide No. 52 of 1997 under which the interim stay granted earlier by the Tribunal on 7-5-1997 was ordered to be vacated. From the facts of this case, I find that at this stage of litigation the petitioner attempts to get the advantage for which otherwise he may not be entitled by way of interim relief or more precisely which normally cannot be granted by the Tribunal by way of interim relief.2. The facts of the case in brief are that on 20-6-1985 the petitioner joined the respondent No. 1 college as its principal under the order of the respondent No. 1. He was placed under suspension vide order dated 12-11...
Amarsingh R. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Apr-21-1999
Reported in: (2000)1GLR41
K.R. Vyas, J.1. The petitioner, in this petition, is challenging the impugned order of removal from service dated 26.10.1988 passed by the Disciplinary Authority and the order dated 26.3.1993 passed by the Appellate Authority converting the order of removal into compulsory retirement as illegal, arbitrary and violative of Articles 14 and 16 of the Constitution of India and for quashing and setting aside the same.2. The petitioner at the relevant time, was serving as a Constable in Railway Protection Force under the Divisonal Security Commissioner, Rajkot, the respondent no. 2 herein. The petitioner was charge-sheeted for major penalty on 13.11.1987 for the following misconduct:'Desertion from his duty rendering Railway property unprotected and thereafter unauthorisedly absented from duty from 20.8.87 to 21.8.87.'3. On 29.11.87, the petitioner filed a reply, inter alia pointing out that he became seriously sick around 6.00 O'clock and he was removed in a Rickshaw to a private doctor. On...
Commissioner of Income-tax Vs. Arvind H. Shah
Court: Gujarat
Decided on: Apr-20-1999
Reported in: [1999]239ITR189(Guj)
1. The Commissioner of Income-tax, Gujarat III, Ahmedabad, by this application under Section 256(2) of the Income-tax Act, 1961, requires us to direct the Income-tax Appellate Tribunal, Ahmedabad Bench B, to submit the statement of case and refer the following question said to be a question of law arising out of the order made by the Tribunal in ITA No. 4557/ Ahd. of 1992, for the assessment year 1987-88 in the case of the respon-dent-assessee :'Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) deleting the additions of unexplained income of Rs. 2 lakhs and interest thereof of Rs. 24,000 ?'2. The facts giving rise to this application as emerging from the material produced before us are that a search was carried out at the residential premises of the assessee on October 14, 1986, during the course of which three promissory notes executed by Vinay Corporation in favour of the assessee were found. The thr...
Commissioner of Income Tax Vs. Arvind H. Shah
Court: Gujarat
Decided on: Apr-20-1999
Reported in: (1999)155CTR(Guj)154
ORDERBY THE COURT:The CIT, Gujarat III, Ahmedabad, by this application under s. 256(2) of the IT Act 1961 requires us to direct the Tribunal, Ahmedabad Bench B, to submit the statement of case and refer the following question said to be a question of law arising out of order made by the Tribunal in ITA 4547/Ahd/1992 for the asst. yr. 1987-88 in case of respondent-assessee :'Whether the Tribunal is right in law and on facts in confirming the order passed by the CIT(A) deleting additions of unexplained income of Rs. 2 lac and interest thereof of Rs. 24,000 ?'2. The facts giving rise to this application as emerging from the material produced before us are that a search was carried out at the residential premises of the assessee on 14th Oct., 1986, during the course of which three promissory notes executed by Vinay Corporation in favour of the assessee were found. The three promissory notes are of the denomination of Rs. 50,000, 1 lac and 1 lac. The AO found that promissory note of Rs. 50,...
Musebhai Jivanbhai Jivani Vs. Special Land Acquisition Officer
Court: Gujarat
Decided on: Apr-20-1999
Reported in: (2000)1GLR91
M.R. Calla, J.1. Heard learned Counsel.2. Through these nine Special Civil Applications, the respective petitioners in each of these petitions have challenged the order dated 31st December 1998 passed by the Land Acquisition Officer (Narmada Scheme), Unit No.19, Surendranagar, whereby the applications made by the present petitioners as claimants seeking reference under Section 18(2) of the Land Acquisition Act, against the award passed by the Land Acquisition Officer, have been rejected.3. There is no dispute about the fact that the award was passed on 18th July 1995 and it is the case of the petitioners that they were not present before the Land Acquisition Officer on the date when the award was passed. It is the further case of the petitioners that the notices under Section 12(2) of the Land Acquisition Act, 1894 were issued on 3rd December 1996 in each of these matters. These notices had been duly served in the month of December 1996 on the petitioners, but it has been submitted tha...
Rajkot Municipal Corporation Vs. Aniruddh Fulshankar Shukla
Court: Gujarat
Decided on: Apr-19-1999
Reported in: [1999(82)FLR927]; (1999)IILLJ830Guj
ORDERR.M. Doshit, J. 1. Heard learned advocates for the respective parties. 2. These petitions involve a common issue and with the consent of the learned Advocates for the respective parties, are disposed of by this common order. 3. The petitioner in all these petitions is the Rajkot Municipal Corporation. These petitions are preferred against the orders of the Controlling Authority made under the Payment of Gratuity Act, 1972 (hereinafter referred to as 'the Act') and confirmed by the appellate authority. The concerned respondents are the former employees of the Corporation and have retired from service as such. The respondents had approached the Controlling Authority under the Act and had claimed a right to receive gratuity under the Act. The Controlling Authority under the respective orders directed the Corporation to make payment of gratuity to the concerned employees as provided under the Act. Said orders were challenged before the appellate authority and were confirmed. Therefore...
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