Gujarat Court April 1999 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Regional Provident Fund Commissioner Vs. B.M. Mehta
Court: Gujarat
Decided on: Apr-07-1999
Reported in: (1999)3GLR2720; (2000)IILLJ478Guj
C.K. Thakker, J. 1. Both these petitions are filed against orders passed by the Central Administrative Tribunal, Ahmedabad Branch ('C.A.T.' for short) on November 29, 1998. 2. Respondent in each petition was the original applicant before C.A.T. Both of them sought relief against order of suspension passed against then C.A.T. after hearing the parties granted interim relief of reinstatement forthwith observing that it did not see any justification to keep the applicants under suspension any further. In O.A. No. 198 of 1998, the Tribunal observed : 'Therefore, we see no justification to keep the applicant under suspension any further. The applicant can be posted in any non-sensitive post in which he is not likely to interfere with the inquiry or tamper with the documents. We allow the prayer for interim relief. We, therefore, direct that the applicant be reinstated forthwith on receipt of a copy of this order.' 3. A similar order was passed in O.A. No. 199 of 1998. 4. The above orders we...
Siddharthbhai B. Shah Vs. State of Gujarat
Court: Gujarat
Decided on: Apr-07-1999
Reported in: (1999)3GLR645
K.R. Vyas, J.1. The petitiones in this petition under Article 227 of the Constitution of India, have challenged the orders ANnexures-D,E and F passed against them by the Collector, Mehsana, Gujarat Revenue Tribunal and Additional Secretary (Appeals) Revenue Department, Gujarat State respectively.2. The facts stated by the petitioners in this petition reveal that the petitioners own and cultivated the land bearing Survey No. 986 Part situated in the sim of village Unjha, tal. Sidhpur, District Mehsana. Since the petitioners are cultivating this land, it is the say of the petitioners that they are agriculturists within the meaning of the provisions of Bombay Tenancy and Agricultural Lands Act. The petitioners also purchased certain lands of village Unava, Tal. Sidhhpur of Mehsana district at a distance of hardly 2 to 3 kms. from Unjha. It is the case of the petitioners that on the basis of the sale deeds in respect of the said lands, entries were made in the revenue records. However, the...
Baroda Spinning and Weaving Mills Co. Ltd. Vs. Commissioner of Income ...
Court: Gujarat
Decided on: Apr-06-1999
Reported in: [1999]238ITR221(Guj)
BY THE COURT : 1. These two references in respect of the same assessee raise identical issue covering the period asst. yrs. 1977-78 to 1980-81. The assessee-company was in liquidation. During the winding up proceedings, it had income by way of interest accruals. As the company had discontinued its business it was liable to be assessed under the head 'Income from other sources'. The company also had unabsorbed depreciation of the earlier years carried forward for the purpose of being set off against profit and gains of subsequent years. The ITO has disallowed the claim of the assessee on the ground that since the assessee had no profits or gains chargeable under the head 'Income from business' but had his taxable income from other sources, the carry forward unabsorbed depreciation was (sic-not) liable to be set off. That order was not (sic) ultimately affirmed by the Tribunal holding that the assessee was not entitled to set off on depreciation because it has ceased to carry on business...
Banas Education Trust and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Apr-06-1999
Reported in: AIR1999Guj278
ORDERK.R. Vyas, J. 1. The first petitioner is a registered public charitable trust and the second petitioner is the hanging trustee of the first petitioner-trust. The petitioners submitted an application for recognition of Arts Teachers' Diploma College at Palanpur, to the Director of Higher Education, the respondent No. 2 herein on 29-12-1988. The respondent No. 2, on 1-5-1989, rejected the said application vide Annexure-B. The petitioners have challenged the said decision in this petition.2. Perusing the impugned order, it appears that the application for recognition has been rejected on the ground that a policy decision has been taken not to grant recognition to open new ATD College. It further appears that the policy decision is taken on the ground that the students coming out of such institutions find it difficult to get employment and, therefore, there would be further addition in the educated unemployed persons possessing Arts Teachers' Diploma. When this petition came up for he...
Gujarat Urban Co-operative Banks Federation Vs. Union of India
Court: Gujarat
Decided on: Apr-06-1999
Reported in: [2001]247ITR134(Guj)
R. Balia, J.1. The petitioner challenges in this special civil application the communication issued to the Sub-Registrar, Government of Gujarat, Ahmedabad, by the appropriate authority under Chapter XX-C of the Income-tax Act, 1961, inviting his attention to Section 269UC, pointing out that 'in this context it is worthwhile to clarify that the jurisdiction of the provisions of Chapter XX-C is not only restricted to the mere sale of properties above ten lakhs of rupees but these extend to any kind of transfer of rights in immovable properties (Section 269UA). It is once again impressed upon you that the documents/instruments produced for registration may be accepted duly after each such document is accompanied by an NOC issued by this office.'2. In the copy of the communication it refers to mortgage deeds, lease agreements or deeds, development agreements of immovable properties, allotment agreements or other similar agreements through which interest, right or title in property exceedin...
Abdulrahim Afazalbhai Kadiawala Vs. Charity Commissioner
Court: Gujarat
Decided on: Apr-06-1999
Reported in: (2001)GLR285
M.S. Shah, J.1. These four appeals raise common questions of law and facts regarding sanction of the Scheme dated 17-9-1973 framed by the learned Joint Charity Commissioner, Ahmedabad, in respect of the public trust known as Hazrat Pir Mohmad Shah Darga Sharif Trust, Ahmedabad (hereinafter referred to as the Trust) as modified by the City Civil Court, Ahmedabad by its judgement and order dated 17-1-1977 in Misc. Application Nos. 660, 679, 699 and 478 of 1973.2. Hazarat Pir Mohammad Shah Darga Sharif popularly known as 'Piramshah Roza' is a famous and ancient dargah situate at Pankornaka in the city of Ahmedabad. The Trust, designated and known by the name of Hazarat Pir Mohmad Shah, is registered under the Bombay Public Trusts Act, 1950. The trust has properties both movable and immovable. Hazarat Pir Mahmad Shah was a renowned Muslim saint who lived in Ahmedabad in the first half of the 18th century. He died in 1750 A.D. After his death his disciples constructed a Roza at the place wh...
Agriculture Produce Market Committee Vs. Botad Municipality
Court: Gujarat
Decided on: Apr-06-1999
Reported in: (1999)2GLR710
1. The petitioner Agriculture Produce Market Committee has preferred this Special Civil Application against Botad Municipality, Botad, seeking a writ, order or direction for quashing and setting aside the Bills at Annexure.A with the Special Civil Application as have been issued by the respondent Municipality for recovering the due amount of House Tax and the Education Cess from the petitioner Committee. The action of the respondent Municipality is sought to be challenged by the petitioner Agriculture Produce Market Committee on the ground that the petitioner Committee is exempted under Section 13 of the Gujarat Education Cess Act, 1962. It is the case of the petitioner Committee that it is a body constituted for Botad market area and all the properties belonging to the market Committee consist of market and administrative office of the market Committee; these properties are used for public purposes, i.e. purposes which have been assigned to the market Committee under the provisions of...
Amanullakhan Kudratallakhan Pathan Vs. State of Gujarat
Court: Gujarat
Decided on: Apr-05-1999
Reported in: (2000)GLR737
D.C. Srivastava, J.1. The petitioner who has been adjudged and declaredas dangerous person by the Detaining Authority,Commissioner of Police, Ahmedabad City under section 3(2) of the Gujarat Prevention of Anti-social ActivitiesAct,1985 (for short 'PASA') has challenged the detentionorder dated 13.8.1998 and has prayed for quashing of thesaid order and also for his immediate release fromillegal detention.The facts giving rise to this petition brieflystated are as under.2. From the grounds of detention it seems that thepetitioner is belonging to the notorious Latif gang ofAhmedabad and the members of this gang hatch conspiracywith intention to extort money and to fulfill thatconspiracy with a view to extorting Rs.10 lakh frominnocent persons engaged in building constructionbusiness in the City, in complicity with each other madeinnocent citizens to talk with Latif on cellulor phone.The petitioner decided to extort Rs.5 lakh and threatenedthe victim with life, kept him under constant fear...
Commissioner of Income-tax Vs. Saurashtra Prints (P.) Ltd.
Court: Gujarat
Decided on: Apr-05-1999
Reported in: [2001]252ITR289(Guj)
Rajesh Balia, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961, as the income-tax appellate authority has refused to refer the following two questions of law said to be arising out of its order dated January 5, 1996 :'1. Whether the Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) allowing the application under Section 154 and thereby directing the Assessing Officer to allow interest on the amount of refund of TDS payment ?2. Whether the Tribunal ought not to have appreciated the issue was debatable and the claim could not have been allowed under Section 154 of the Act ?' 2. The facts giving rise to this application are that the assessee had deposited as advance tax under Section 210 for the assessment year 1984-85 a sum of Rs. 2,45,000. The assessee was also entitled to credit of Rs. 94,030 by way of tax deducted at source of different incomes earned by him. In the first instance the assessee w...
- ‹ Prev
- 1
- 2
- 3
- 4
- Next ›