Gujarat Court March 2003 Judgments
Assistant Commissioner of Income-tax Vs. Saurashtra Kutch Stock Exchan ...
Court: Gujarat
Decided on: Mar-31-2003
Reported in: (2003)183CTR(Guj)364; [2003]262ITR146(Guj)
D.A. Mehta, J. 1. This is a petition filed under Articles 226 and 227 of the Constitution of India against the order dated September 5, 2001, passed by the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', Ahmedabad ('the Tribunal'), in Miscellaneous Application No. 31/Rajkot of 2000 under Section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioner is the Assistant Commissioner of Income-tax, Circle I, Rajkot, having jurisdiction to assess the respondent-assessee, i.e., Saurashtra Kutch Stock Exchange Limited.2. The assessee returned nil income on October 29, 1996, for the assessment year 1996-97 seeking exemption under Section 11 of the Act. Before the assessment was finalised on February 3, 1999, under Section 143(3) of the Act, the assessee was granted certificate of registration dated February 20, 1998, under Section 12A of the Act by the Commissioner of Income-tax, Rajkot. The Assessing Officer vide assessment order dated February 3, 1999, r...
Tag this Judgment!Suchita Gas Service Vs. Shankerbhai Bhagabhai and ors.
Court: Gujarat
Decided on: Mar-31-2003
Reported in: (2003)3GLR2315
Jayant Patel, J. 1. Rule. Mr. K.T. Dave, learned Assistant Government Pleader appears for respondent Nos. 4 and 5 and Ms. Roopal R. Patel, learned Advocate appearing for respondent Nos. 1 to 3 waives service of Rule. With the consent of the parties, the matter is taken up for final hearing.2. The short facts of the case are that :2.1 The petitioner entered into an agreement of lease with the respondent Nos. 1 to 3 for storing gas cylinders. The lease-deed was executed on 17-12-1984 of the land admeasuring 1,200 sq. mt. for the period of 10 years. On 16-3-1987 the Mamlatdar and Agriculture Tribunal issued notice under Section 84C of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Act') for initiating action and it was also mentioned in the said notice that why the order should not be passed on account of the breach of the provisions of Sections 63 and 64 for declaration of the transfer as illegal and the land should not be given back to the original ...
Tag this Judgment!A'Bad Municipal Corporation Vs. Dena Bank
Court: Gujarat
Decided on: Mar-31-2003
Reported in: (2004)2GLR1117
Akshay H.Mehta, J.1. This group of appeals has been filed by the Ahmedabad Municipal Corporation under Section 411 of the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter referred to as 'the Act') challenging the judgments and the assessments of the GRV of the concerned properties made by the Small Causes Court at Ahmedabad. The Small Causes Court in the Municipal Valuation Appeals filed before it, has upset the valuation done by the Assessment Officer of the appellant and instead has fixed its own, which is not acceptable to the appellant herein. Since they involve common questions of facts and law, they are disposed of by this common judgment.2. The concerned properties are situated within the areas of Ahmedabad City which are subjected to imposition of property tax. For this purpose, appellant has made the assessment of the tax of the said properties, which according to it, is done in consonance with the provisions relating to the property tax as contained in the Act ...
Tag this Judgment!T.P. Solanki Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-28-2003
Reported in: (2003)4GLR284
K.A. Puj, J.1. The petitioners, in this petition, have prayed for mandatory directions to the respondents to treat the petitioners as appointed in the equivalent cadre of Head Clerks carrying the pay scale of Rs.425-800, from the date of appointment as Stastical Assistant and grant all consequential benefits of assigning seniority in the cadre of Head Clerks from the date of their appointment as Statistical Assistants and promotion to the post carrying pay scale of Rs.500- 900. The petitioners have alternatively prayed for the directions to the respondents to assign seniority to the petitioners in the cadre of Senior Clerks from the date of their initial appointments and to treat the petitioners on the higher post carrying the pay scale of Rs.425-800, on the basis of said seniority and on the basis of the date of promotion of the juniors to the petitioners appointed in the equivalent cadre in the office of the respondent No.2 and to grant all consequential benefits of fixation of pay, ...
Tag this Judgment!R.D. Devmani Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-27-2003
Reported in: (2003)2GLR1085
J.M. Panchal, J. 1. By filing instant petition under Article 226 of the Constitution, the petitioner has prayed to issue a writ of mandamus or any other appropriate writ or order directing the respondents to operate the waiting list prepared by the Gujarat Public Service Commission pursuant to Special Advertisement No. 129/89-90 and appoint the petitioner on the post of Inspector of notified factories. The petitioner has further prayed to direct the respondents to treat the waiting list prepared by the Gujarat Public Service Commission pursuant to Special Advertisement No. 129/89-90 as operating and restrain them from treating the said waiting list as having lapsed after June 20, 1992. 2. The Labour & Employment Department of the Government of Gujarat, Gandhinagar, had sent a requisition dated October 21, 1989 to the Gujarat Public Service Commission ('the Commission' for short) requesting the Commission to take appropriate steps for the recruitment of the candidates for three posts of...
Tag this Judgment!Commissioner of Income Tax Vs. Surat Textile Market Co-op. Shops and W ...
Court: Gujarat
Decided on: Mar-27-2003
Reported in: (2003)183CTR(Guj)556; [2003]264ITR289(Guj)
A.L. Dave, J.1. These IT references are made by the Tribunal in respect of assessment of various assessment years of the respondent, pursuant to the directions issued by this Court under Section 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act') for referring questions which are almost identical, though differently worded. Following the amendment in the Act, Tax Appeal No. 1 of 2002 was preferred by the Revenue in respect of asst. yr. 1990-91 in which also similar question was formulated.2. The question that arises for determination by this Court is worded in different references as under:In IT Ref. No. 83 of 1989 for asst yr. 1974-75 :Whether, on the facts and the circumstances of the case, the Tribunal was right in concluding that the activity of the assessee as business activity and, therefore, its income was liable to be taxed under the head 'business income'?In IT Ref. No. 83/1989 for asst. yrs. 1975-76, 1976-77, 1978-79 & 1979-80, 1980-81, 1981-82, IT Ref. No. 35/1...
Tag this Judgment!Vasudev Fulabhai Vs. Deputy Commissioner of Police
Court: Gujarat
Decided on: Mar-27-2003
Reported in: (2003)4GLR318
Jayant Patel, J. 1. With the consent of the parties when the Civil Application came up for hearing the main matter is taken for final hearing today. 2. The short facts of the case are that the petitioner is an Armed Police Constable and when he was working at Vadodara City as per order dated 4-3-1997, he was placed under suspension pending prosecution of the criminal case for the offence under Section 468, 471, 420, 506 and 120-b of IPC filed against the petitioner with Anand Police Station. It is the case of the petitioner that thereafter from 18-9-1997 the subsistence allowance was increased to 75%. However, on 9-4-2002, the order came to be passed by the Dy. Police Commissioner, whereby he recorded that even when the petitioner was under suspension, criminal cases are lodged against the petitioner and he was found of indulging in criminal activities and, therefore, the subsistence allowance was stopped. It is that order of the Dy. Police Commissioner which is under challenge in this...
Tag this Judgment!Dahyabhai Muljibhai Chauhan Ex-armed Police Constable Vs. Superintende ...
Court: Gujarat
Decided on: Mar-27-2003
Reported in: (2003)4GLR136
Jayant Patel, J. 1. With the consent of the parties when the Civil Application came up for hearing, main matter is taken up for final hearing.2. The short facts of the case are that the petitioner was working as Armed Police Constable. The show-cause notice was given to him as to why he should not be dismissed from the service under Rule 3 of Bombay Police (Punishment and Appeals) Rules, 1956 without holding departmental inquiry and the petitioner submitted the reply to the said show-cause notice dated 24-9-2000 and ultimately on 8-10-2001 respondent No.1 i.e. Superintendent of Police, Kheda passed the order of dismissing the petitioner from service. It is the case of the petitioner that in the order itself at the last paragraph, it has been mentioned that if the petitioner is so desirous, appeal can be preferred before the Special IGP, Ahmedabad within a period of 60 days from the receipt of the order. It appears that the appeal was preferred by the petitioner to the Special IGP, Ahme...
Tag this Judgment!Gujarat State Road Transport Corporation Vs. Ramdevsinh Aditsinh Gohel
Court: Gujarat
Decided on: Mar-26-2003
Reported in: (2003)3GLR1962
Ravi R. Tripathi, J. 1. The present petition is filed by the Gujarat State Road Transport Corporation ('the Corporation' for short) being aggrieved of the judgment and award dated 20th July, 2001 passed by the Labour Court, Valsad in Reference (L.C.V.) No. 656 of 1999, whereby the respondent-workman was reinstated with continuity of service and punishment of stoppage of three increments with future effect is ordered. The award, as it purports, orders grant of full back wages, but then the word, reinstatement 'with' back wages, is tampered. (The word, 'sivay' in vernacular has been scored of and the word, 'sahit', is written by hand and some signature purporting to authenticating the correction is made).2. The matter has a chequered history and gives a picture which is a matter of concern to all. The matter starts with a transfer order dated 6th February, 1996 of the respondent-workman from Surat to Valsad. The respondent-workman instead of carrying out that transfer order, abstained fr...
Tag this Judgment!Bhakta Mitul Alias Mita Vamanbhai Vs. District Registrar and anr.
Court: Gujarat
Decided on: Mar-26-2003
Reported in: AIR2003Guj267
ORDERKundan Singh, J. 1. By means of this petition, the petitioner has prayed for a direction to the respondent authority i.e., District Registrar, Birth and Death and Chief District Health Officer, District Panchayat, Surat to correct the birth record of the petitioner by making correction in the column of sex from female and male. 2. It is stated that the petitioner was born on 7-5-1979 in village Orna, Ta : Kamrej, Dist : Surat. At the time of his birth, the parents of the petitioner could not identify the sex of the child as male or female as extraordinary genitals were ambiguous. From the petitioner's private part. It looked more like that of a female and hence the parents of the petitioner got the name registered in the name of register of birth as female child. As private parts of the petitioner showed some deformity, the parents of the petitioner consulted the doctor at the relevant point of time. The doctor advised to get the child medically examined every year in the course o...
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