Gujarat Court January 2000 Judgments
Jitendra Nagji Bhai Tailor Vs. LupIn Laboratories Ltd. and anr.
Court: Gujarat
Decided on: Jan-31-2000
Reported in: (2000)IILLJ352Guj
C.K. Thakkar, Actg. C.J. 1. This appeal is filed against dismissal of Special Civil Application No. 1811 of 1998 by the learned single Judge on September 10, 1999. 2. The appellant was one of the petitioners in SCA No. 1811 of 1999. He and one Navinchandra Vasava were employees in Lupin Laboratories Limited, Ankleshwar. They were alleged to have stolen property of the company, viz. one litre of Machine oil, worth Rs. 15/-. It was the case of the company that a can of the machine oil was recovered from the dickey of the motor cycle of the appellant where another employee. Mr. Vasava was the pillion rider. It was recovered from the employees from the precincts of the company. A departmental inquiry was held against both of them, they were found guilty and the charge was held proved. Both of them were, therefore, dismissed from service. 3. Feeling aggrieved by the said action, the employees raised an industrial dispute and in Reference (LCB) No. 24 of 1992, the Labour Court, Bharuch dismi...
Tag this Judgment!New India Assurance Co. Ltd. Vs. Amrutlal Kanjibhai Soni and ors.
Court: Gujarat
Decided on: Jan-31-2000
Reported in: 2002ACJ1574
D.C. Srivastava, J.1.This appeal and cross-objections, being connected, are proposed to be disposed of by a common judgment.2. Appeal No. 632 of 1983 has been filed by New India Assurance Co. Ltd. in which Amrutlal Kanjibhai Soni, respondent No. 1 is the claimant, respondent No. 2 Meman Gafur Mohmedyakubbhai is the owner of the truck bearing No. GTF 2671, insured with the appellant. The respondent No. 3 was the driver and respondent No. 4 is the owner of truck No. GTB 4863 which was insured with the respondent No. 5. The two Claim Petition Nos. 258 of 1979 and 40 of 1980 were filed claiming compensation of Rs. 1,50,000 and Rs. 50,000 respectively by Amrutlal Kanjibhai and Ibrahim Osman. Accident took place on 31.7.1979 at 11 p.m. on Rajkot-Jamnagar National Highway. In this accident, truck No. GTF 2671 was moving on the road and the other vehicle was stationary. Amrutlal Kanjibhai Soni took his position in the driver's cabin of the moving truck. He had tool box with him. Two more perso...
Tag this Judgment!Asiam Studio Pvt. Ltd. and anr. Vs. Union of India and anr.
Court: Gujarat
Decided on: Jan-28-2000
Reported in: 2000(69)ECC374
B.C. Patel, J. 1. Rule Ld. Counsel Mr. Akshay Mehta waives service of rule on behalf of the respondents in both the petitions. 2. On behalf of the petitioners grievance is made before this Court that the Commissioner of Appeals, Central Excise & Customs, Ahmedabad, passed an order on 30.11.1999 in both the matters (By common order), without hearing the petitioners and thus there is gross violation of principles of natural justice. When there is an application for condonation of delay and if the authorities are not inclined to condone the delay, the authorities should hear the parties. Ld. Counsel for the petitioners submitted that the Special Civil Application No. 5921 of 1998, preferred against the order passed by the said Commissioner, as delay of 35 days was not condoned, this Court had allowed the petition and the delay was condoned. He submitted that the order was passed by the Division Bench on 18.8.1998. It is required to be noted that the person who causes the delay is likely t...
Tag this Judgment!Haribhai Galbabhai Patel and anr. Vs. Parmabhai Kanjibhai Parmar and o ...
Court: Gujarat
Decided on: Jan-28-2000
Reported in: AIR2001Guj127
1. Admitted. Mr. C. B. Dastoor appears and waives service of notice of admission on behalf of respondent No. 2. Mr. Munsha who had appeared on behalf of respondent No. 2 before learned Single Judge is present in Court as requested to appear in the matter as he appeared before the learned Single Judge. Ms. Manisha Lavkumar, AGP appears and waives service of notice of admission on behalf of respondents Nos. 3 and 4. In the facts and circumstances of the case, the matter is taken up for final hearing today.2. This appeal is filed against an interim order passed by the learned single judge in SCA No. 1222 of 1999 on December 8, 1999. The order reads as under :'Heard learned advocates on interim relief. There shall be interim relief in terms of the ad-interim order made on 17th February 1999. Learned advocate Mr. Dave requeststhat this order be stayed for a period of two weeks. Request is rejected.'3. The case of the appellants was that they were elected us Sarpaneh and Member respectively ...
Tag this Judgment!Jasodagirti Sohangiri Vs. Popatlal J. Majithia
Court: Gujarat
Decided on: Jan-28-2000
Reported in: (2001)4GLR3164
M.R. Calla, J.1. This First Appeal is directed against the order dated 10th March 1995 passed by the Second Extra Assistant Judge, at Jamnagar, in Civil Misc. Appeal No. 9 of 1993 and Civil Misc. Application no. 80 of 1992 whereby the Civil Misc. Appeal and the Civil Misc. Application have been rejected.2. The present appeal has been filed on behalf of Jasodagiri Sohangiri. The disputes relates to a Trust in the name of Santoshi Mataji Mandir at Jamnagar. In the year 1983, an application was filed by respondents nos. 1 and 2 herein before the Assistant Charity Commissioner, seeking registration of the Trust under Section 18 of the Bombay Public Trusts Act. The Assistant Charity Commissioner registered the Trust and accordingly the name of Jasodagiri Sohangiri was entered as Pujari Jasodagiri and Managing Trustee and the respondents nos. 1 and 2 were entered as Trustees of the said Trust. Against this order passed by the Assistant Charity Commissioner, the present appellant had preferre...
Tag this Judgment!Commissioner of Income Tax Vs. Abdul Rahim Khan M. Pathan
Court: Gujarat
Decided on: Jan-27-2000
Reported in: [2000]243ITR409(Guj)
J.N. Bhatt, J. 1. The Tribunal, Ahmedabad, Bench C, has referred the following three questions for our opinion, arising out of ITA Nos. 2510, 2511 and 2512/Ahd/1981, for the asst. yrs. 1976-77, 1977-78 and 1978-79. At the instance of the assessee : '1. Whether, the assessee was under an obligation after introduction of s. 2(15A) of the IT Act, 1961, to disclose in his income-tax return the fact of his marriage with his brother's widow in spite of the legal position regarding relationship between the assessee and the minor sons of the widow by her former marriage ?' At the instance of the Revenue : '2. Whether, the minors were not the step-children of the assessee ?' '3. Whether, the share income of the minors could not be included under s. 64 in the income of the assessee ?' 2. The conspectus, and short spectrum of facts leading to the rise of this reference, may be articulated, at the outset, with a view to appreciate the merits of the reference and the challenge against it. 3. New Bh...
Tag this Judgment!Commissioner of Income Tax Vs. Abdul Rahim Khan M. Patran
Court: Gujarat
Decided on: Jan-27-2000
Reported in: (2000)160CTR(Guj)259
J.N. Bhatt, J.The Tribunal, Ahmedabad, Bench C has referred the following three questions for our opinion, arising out of ITA Nos. 2510, 2511 and 2512/Ahd/1981, for the assessment years 1976-77, 1977-78 and 1978-79. Mr At the instance of the assessee:'1 Whether, the assessee was under an obligation after introduction of section 2(15A) of the Income Tax Act, 1961, to disclose in his income-tax return the fact of his marriage with his brother's widow in spite of the legal position regarding relationship between the assessee and the minor sons of the widow by her former marriage?'At the instance of the revenue :'2. Whether, the minors were not the step-children of the assessee?''3. Whether, the share income of the minors could not be included under section 64 in the income of the assessee?'2. The conspectus, and short spectrum of facts leading to the rise of this reference, may be articulated, at the outset, with a view to appreciate the merits of the reference and the challenge against i...
Tag this Judgment!Bharatbhai Punabhai Chavda Vs. Manojkumar Dhranga
Court: Gujarat
Decided on: Jan-25-2000
Reported in: (2000)2GLR455
B.C. Patel, J.1. The respondent No.4 being aggrieved by the order passed by the learned Single Judge in Special Civil Application No.4428 of 1996 has preferred this appeal. The brief facts leading to the present proceedings are required to be narrated, which are as follows: On 30.4.1996, an advertisement was published in the newspaper inviting applications for the post of a Teacher from qualified candidates as mentioned in the said advertisement. The Gujarat Secondary Education Act, 1972 (hereinafter referred as the Act) vide Chapter VI enacts the provisions relating to services in registered private secondary schools. Section 34 of the Act refers to recruitment and conditions of service of persons appointed in registered private secondary schools. Section 35 of the Act refers to a Selection Committee for selection of staff. The relevant provision is given hereunder:'35(1). For every registered private secondary school there shall be following two committees, namely:- (a) a school staf...
Tag this Judgment!Premjibhai and Sons Vs. Cit
Court: Gujarat
Decided on: Jan-25-2000
Reported in: (2001)166CTR(Guj)316
M.S. Shah, J.In this petition under article 226 of the Constitution, the petitioner has prayed for a writ of certiorari, or any other appropriate writ for quashing the notice dated 29-8-2000 (Annexure 'A') under section 158BD of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), issued by the Joint Commissioner, Special Range-2, Rajkot, the sole respondent herein.2. The facts leading to filing of this petition, briefly stated and as averred by the petitioner, are as under:2.1. The petitioner is engaged in the business of ship-breaking at Alang, District Bhavanagar. In the course of its regular business, the petitioner sells materials to various parties from time-to-time and its purchasers at times pay cash or at times by their own cheques drawn on their own bank accounts or at times the cheques are obtained from other concerned persons with whom they may have transactions. The petitioner is concerned with realization of the sale price whether the payment is made by one mo...
Tag this Judgment!Commissioner of Income Tax Vs. Mihir Textiles Ltd.
Court: Gujarat
Decided on: Jan-24-2000
Reported in: [2000]243ITR616(Guj)
J.N. Bhatt, J.1. For the relevant asst. yr. 1977-78, Tribunal, at the instance of the Department - Revenue, forwarded following question for our opinion under s. 256(1) of the IT Act, 1961 : (1) Whether, on the facts and circumstances of the case, the Tribunal has been right in law in holding that the assessee is entitled to interest under s. 214 from 1st April, 1977 to the date of orders, namely (a) provisional assessment, (b) order under s. 143(3), and (c) rectification order under s. 154 of the IT Act, 1961 (2) Whether regular assessment occurring in s. 214 of the IT Act, 1961, includes order of reassessment and/or order of rectification also for the purpose of interest under the said section. 2. It appears from the statements of facts that this is a case of claim for interest under s. 214 of the IT Act, 1961. (hereinafter referred to as the IT Act). The assessee had paid an advance tax and a provisional assessment was made on 14th February, 1978, which entitled it to a refund of R...
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