Gujarat Court July 2001 Judgments
Sayaji Iron and Engg. Co. Vs. Cit
Court: Gujarat
Decided on: Jul-25-2001
Reported in: (2002)172CTR(Guj)339
A.R. Dave, J.At the instance of the assessee, the following question has been referred to this court for its opinion under the provisions of section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Tribunal, Ahmedabad Bench 'C' :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing 1/6th of the total car expenses and depreciation claimed by the assessee because of the personal use of the car entrusted to the director by him ?'2. Learned advocate Shri Manish Shah for Mr. J.P. Shah has appeared for the applicant-assessee whereas learned advocate Shri Bharat Naik has appeared for the respondent.3. The assessee is a private limited company. For the purpose of its business it owned several vehicles. For the assessment year 1979-80, the assessee had incurred expenditure to the tune of Rs. 96,653 on the vehicles maintained by it. The assessee had claimed the said amount as business expenditure, but the assess...
Tag this Judgment!Avinash Shobhasing Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-24-2001
Reported in: 2002CriLJ3476
B.J. Shethna, J.1. The appellant accused is from State of Uttar Pradesh. It is the prosecution case against the appellant that with the intention to loot, he entered N.T.P.C. Adityanagar Post Office on 27.4.1995 at 4.00 PM with a Tamancha and pointing that Tamancha at the complainant Bhagubhai Devabhai Patel and other employees of the Post Office, threatened them to hand over whatever cash lying there in the Post Office. However, the complainant raised shout and the accused was over-powered and caught red-handed there and then and handed over to the Police. Accordingly, he was charged for the offences under Sections 393, 398, 506(2) IPC and Section 25A of Arms Act. Charge at Ex.8 was framed against the appellant accused by the learned Additional Sessions Judge, Surat on 18.1.1996. To prove its case, the prosecution examined complainant and other witnesses before the trial Court. At the end of trial, after recording the evidence of the accused under Section 313, the appellant accused wa...
Tag this Judgment!Commissioner of Income Tax Vs. Motichand Virpal Shah
Court: Gujarat
Decided on: Jul-23-2001
Reported in: [2001]252ITR718(Guj)
A.R. Dave, J.1. At the instance of the Revenue, the following question has been referred to this court by the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', for its opinion under the provisions of Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the Income-tax Officer had no jurisdiction to pass an order of rectification under Section 154 read with Section 155(7A) of the Income-tax Act, 1961, in relation to the assessment year 1972-73 ?'2. We have heard learned advocate Shri Akil Kureshi, for the applicant and learned advocate Shri Manish Kaji for the respondent-assesses.3. Looking to the fact that the provisions of Section 155(7A) of the Act had been inserted by the Finance Act, 1978, with retrospective effect from April 1, 1974, in our opinion, the Income-tax Officer had no jurisdiction to invoke the provisions of the said ...
Tag this Judgment!Samrathdan Dajibhai and ors. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jul-20-2001
Reported in: (2002)1GLR649
P.B. Majmudar, J.1. By way of this petition, the petitioners are praying for necessary orders against the respondents, for directing them to treat the petitioners, for promotion/posting, on the same terms and conditions as are issued to the other candidates who have been selected for the posts of Police Sub- Inspector along with the petitioners, treating them all equally for all purposes.2. The facts and controversy involved in the petition are summarized as under :-The petitioners were originally appointed as Police Constables in the State Service. The Home Department of the State Government issued a Resolution on 3-11-1990, by which in order to see that the State Crime Investigation Department (Intelligence Bureau) becomes more effective and officer-oriented and also with a view to seeing that the staff working in the State C.I.D. (I.E.) gets more incentive, the Government was pleased to reorganise the State C.I.D. (I.E.) and re-designate various posts. So far as the post of Head Con...
Tag this Judgment!Vinugiri Motigiri Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-20-2001
Reported in: (2002)1GLR702
R. K. Abichandani, J. 1. All these six appeals arise from the judgment and order dated 28th January, 1994 of the learned Additional Sessions Judge, Gondal in Sessions Case No. 212 of 1994 convicting all the six accused persons for the offence under Section 302 read with Section 149 of the Indian Penal Code and sentencing them to life imprisonment and payment of fine of Rs. 3,000-00 each, in default to undergo further imprisonment for a period of one year.2. The prosecution version was that, on 15th September, 1992 at about 9-30 in the morning, all the six accused persons, after having formed an unlawful assembly and in furtherance of their common object of causing death of Hareshbhai Jivkubhai, attacked him on Rajkot-Dhoraji Road, near the house of Gigabhai in Navagadh. In the process, they caused him as many as 18 wounds with knives and a gupti. According to the prosecution, the accused No. 4 gave him blows with gupti and all the other accused with knives. On that morning, Hareshbhai ...
Tag this Judgment!J.K. Udaipur Udyog Ltd. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jul-20-2001
Reported in: [2001]124STC338(Guj)
D.M. Dharmadhikari, C.J.1. The petitioners are carrying on business of sale and purchase of cement and are dealers registered under the provisions of the Gujarat Sales Tax Act, 1969 and Gujarat Sales Tax Rules, 1970, framed thereunder (hereinafter referred to as 'the Act' and 'the Rules').2. By these petitions under Article 226 of the Constitution of India, prayer is made for grant of declaration that provisions of Section 59AAA of the Act, Rule 62AAA of the Rules with forms 45C and 45D and circulars of the Department of Sales Tax dated September 12, 2000 and October 11, 2000 are ultra vires being violative of Articles 14, 19(1)(g), 301, 303 and 304 of the Constitution of India.3. These cases were heard earlier by the division Bench. But in the course of hearing, on behalf of the State, for supporting the impugned provisions of the Act and the Rules, reliance was placed on the decision of the Supreme Court in the case of Tripura Goods Transport Association v. Commissioner of Taxes [199...
Tag this Judgment!J.K. Corporation Ltd. and anr. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jul-20-2001
Reported in: (2001)4GLR3618
D.M. Dharmadhikari, C.J.1. The petitioners are carrying on business of sale and purchase of cement and are dealers registered under the provisions of the Gujarat Sales Tax Act, 1969 and Gujarat Sales Tax Rules, 1970, framed thereunder (hereinafter referred to as 'the Act' and 'the Rules').2. By these petitions under Article 226 of the Constitution of India, prayer is made for grant of declaration that provisions of Section 59AAA of the Act, Rule 62AAA of the Rules with Forms 45C and 45D and circulars of the department of Sales Tax dated 12-9-2000 and 11-10-2000 are ultra vires being violative of Articles 14, 19(1)(g), 301, 303 and 304 of the Constitution of India.3. These cases were heard earlier by the Division Bench. But in the course of hearing, on behalf of the State, for supporting the impugned provisions of the Act and the Rules, reliance was placed on the decision of the Supreme Court in the case of Tripura Goods Transport Association and Anr. v. Commissioner of Taxes and Ors. 1...
Tag this Judgment!Gujarat State Co-operative Bank Ltd. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jul-19-2001
Reported in: (2002)1GLR241
M.S. Shah, J.1. The Gujarat State Co-operative Bank Ltd., the apex Cooperative Bank in the State has filed this petition under Articles 226 and 227 of the Constitution challenging the order dated 26-3-1992 passed by the State Government in the Agriculture, Co-operation and Rural Development Department dismissing the petitioner-Bank's appeal and confirming the order dated 2-7-1991 passed by the Registrar, Co-operative Societies, Gujarat State (hereinafter referred to as 'the Registrar') refusing to grant permission for amendment of the petitioner-Society's bye-laws.2. The petitioner is a Co-operative Society registered under the Gujarat Co-operative Societies Act, 1961 (hereinafter referred to as 'the Act'). The petitioner is an apex Co-operative Society in the State of Gujarat dispensing agricultural and non-agricultural credit/loans to its members. The petitioner is also a financing institution to the district level Co-operative Banks. All the members of the petitioner-Society are Co-...
Tag this Judgment!Special Land Acquisition Officer Vs. Lilavatiben Kodar Ranchhod and or ...
Court: Gujarat
Decided on: Jul-19-2001
Reported in: (2002)3GLR26
J.N. Bhatt, J.1. In this group of 20 applications a common question of condonation of delay on the common ground is involved, therefore, upon request they are being disposed of by this common judgment.2. The condonation of delay in filing First Appeals against the common award of the Reference Court, Ahmedabad, under the Land Acquisition Act, 1894 (Act), is sought to be condoned inter alia pleading that there is a delay of 146 days on the part of the applicant - Special Land Acquisition Officer, on the grounds stated, elaborately, in Para. 2, which is supported by an affidavit of the officer of the Legal Department of the State of Gujarat. The delay, is therefore, sought to be condoned on the ground of inter and intra departmental procedural delay, since the decision, making process for challenging the common award of the Reference Court was to be crystallized, after having consultation and discussions with various departments inter alia mainly, General Administration, Roads and Buildi...
Tag this Judgment!Navjivan Oil Mills Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jul-19-2001
Reported in: [2001]252ITR417(Guj)
D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench,'B', has referred the following two questions for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, theTribunal was justified in confirming the levy of penalty of Rs. 10,400imposed under Section 271(1)(c) of the Income-tax Act, 1961 ?(2) Whether, the Tribunal was justified in invoking the Explanation to Section 271(1)(c) and in holding that the additions in question were not covered by the proviso to Section 145 of the Act ?'2. The assessee is a registered firm. The assessment year is 1973-74 and the relevant accounting period is S. Y. 2028. On August 28, 1973, the return of income showing a total income of Rs. 27,213 was filed by the assessee-firm.3. It appears that on December 10, 1971, the Sales Tax Department conducted the search and seizure proceedings at the business premises of the assessee-firm and seized various articles. According to the Income-tax Officer, the most i...
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