Gujarat Court March 2003 Judgments
Commissioner of Income Tax Vs. Vijay Ship Breaking Corpn. and ors.
Court: Gujarat
Decided on: Mar-20-2003
Reported in: 181(2003)CLT134
R.K. Abichandani, J.1. This group of 32 matters has been argued together having regard to the nature of controversy and the common questions of law involved, which are as under:I. Questions of law involved in these appeals : In Tax Appeal No. 273 of 2002'(1) Whether the usance interest paid by the assessee apart from the purchase price of the ship would fall within the scope of definition of term 'interest' under Section 2(28A) of the IT Act, 1961?(2) Whether the Tribunal was right in law and on facts in deleting the disallowance under Section 40(a)(i) of the Act for the failure on the part of the assessee to deduct tax at source from a usance interest paid to a non-resident under Section 195(1) of the Act ?(3) Whether the Tribunal was right in law and on facts in holding that usance interest partakes the character of purchase price and, therefore, not liable to deduction at source under Section 195(1) of the Act ?(4) Whether the Tribunal was right in law and on facts in allowing the d...
Tag this Judgment!Cit Vs. Vijay Ship Breaking Corporation and ors.
Court: Gujarat
Decided on: Mar-20-2003
Reported in: (2003)181CTR(Guj)134
R.K. Abichandani, J.This group of 32 matters has been argued together having regard to the nature of controversy and the common questions of law involved, which are as under:I. Questions of law involved in these appeals :In Tax Appeal No. 273 of 2002'(1) Whether the usance interest paid by the assessee apart from the purchase price of the ship would fall within the scope of definition of term 'interest' under section 2(28A) of the Income Tax Act, 1961?(2) Whether the Tribunal was right in law and on facts in deleting the disallowance under section 40(a)(i) of the Act for the failure on the part of the assessee to deduct tax at source from a usance interest paid to a non-resident under section 195(1) of the Act ?(3) Whether the Tribunal was right in law and on facts in holding that usance interest partakes the character of purchase price and, therefore, not liable to deduction at source under section 195(1) of the Act ?(4) Whether the Tribunal was right in law and on facts in allowing t...
Tag this Judgment!Raghubhai Surabhai Bharwad Vs. Satishkumar Ranchhoddas Patel
Court: Gujarat
Decided on: Mar-17-2003
Reported in: 2003CriLJ3984; (2004)1GLR397
D.P. Buch, J. 1. The petitioner abovenamed has filed the present Revision Application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, in order to challenge the judgment and order dated 19-6-1995 recorded by the learned Additional Sessions Judge, Ahmedabad (Rural) at Mirzapur in Criminal Appeal no.16/1994 confirming the judgment and conviction order dated 6-6-1994 recorded by the learned Judicial Magistrate, First Class, Ahmedabad (Rural) at Mirzapur in Criminal Case no.47/1992 under which the learned Magistrate had convicted the present petitioner for an offence punishable under Section 138 of the Negotiable Instruments Act, 1881 and sentenced him to suffer S.I. for six months and to pay fine of Rs.25,000/-, and in default of payment of fine, to further undergo S.I. for three months and also to pay compensation of Rs.22,000/-. 2. The first respondent had filed the aforesaid criminal case before the aforesaid Court stating that the petitioner was require...
Tag this Judgment!Bhanumatiben D. Soni Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-17-2003
Reported in: (2003)4GLR40
R.M. Doshit, J.1. All these petitions arise from the same cause of action. All the petitions are, therefore, disposed of by this common judgment and order.2. The dispute is in respect of the land, Survey No. 85/1/2, situated at village-Raiya, Rajkot [hereinafter referred to as, 'the said land']. The said land belonged to one Dhirajlal Ranchhoddas Soni. The said Dhirajlal Soni declared the said land to be of his individual holding, as required under section 6 of the Urban Land [Ceiling & Regulation] Act, 1976 [hereinafter referred to as, 'the Act']. The statement filed by the said Dhirajlal Soni of his holding, including the said land, was processed by the Competent Authority under the Act. Under Order dated 24th February, 1984, the Competent Authority allowed the said Dhirajlal Soni to retain one Unit of land. The rest of the said land admeasuring 3,221.53 sq.mtrs. was held to be 'the excess vacant land'. Feeling aggrieved, the said Dhirajlal Soni preferred Appeal No. 689 of 1984 under...
Tag this Judgment!Vipul Nandlal Ramani Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-13-2003
Reported in: (2004)2GLR942
Akshay H. Mehta, J. 1. The appellant, who was original accused no. 1 in Summary Case No. 5/1994 in the Court of the learned Special Judge, Bhavnagar, has challenged his conviction u/S. 3 read with sec. 7 and 12 AA of the Essential Commodities Act, 1955 (hereinafter referred to as 'the Act'). Vide judgment dated 1st October, 1994 he has been convicted and sentenced to suffer RI for two years and to pay fine of Rs. 2,000/-, in default RI for six months for the aforesaid offences.2. It is the case of the prosecution that on 22nd March, 1993 at about 2.30 p.m. complainant of this case Mr. S.H. Kathi alongwith his staff was on patrolling in the areas of Bhavnagar city. At about 3.30 p.m. he came near temple of Lord Hanuman and he noticed that about 45 cylinders of cooking gas were concealed in the cluster of shrubs of babul. He, therefore, went there and found that the present appellant was in possession of those concealed cylinders. He was, therefore, arrested under the provisions of secti...
Tag this Judgment!Sajjansing @ Raju Jagdishsinh Pawar Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-13-2003
Reported in: (2004)1GLR676
1. The appellant [accused No.1] has, by filing this Criminal Appeal under Section 374(2) of Criminal Procedure Code, 1973 [for short 'Cr.P.C.'] read with Section 36B of the Narcotic Drugs and Psychotropic Substances Act, 1985 [for the short 'N.D.P.S. Act'], challenged the correctness, legality and validity of the judgment Ex.46, rendered by the learned Additional Sessions Judge, Ahmedabad City, City Civil & Sessions Court, Ahmedabad [for short 'the learned Judge of the trial Court'], who presided over the Special Court constituted under Section 36 of the N.D.P.S. Act, on 22.09.1997 in Sessions Case No.313 of 1996, by which the appellant has been convicted under Section 235(2) of Cr.P.C. of the offences punishable under Sections 17 and 18 of the N.D.P.S. Act and is sentenced to undergo rigorous imprisonment of 10 years and to pay a fine of Rs.1,000,00/-- and in default of fine to undergo further rigorous imprisonment of one year.2. The facts leading to this present Criminal Appeal, as p...
Tag this Judgment!Rashikbhai Popatbhai Patel Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-13-2003
Reported in: 2003CriLJ3278; (2003)4GLR295
M.S. Shah, J. 1. This appeal is directed against the judgment and order dated 23.1.1998 passed by the learned Additional Sessions Judge, Surat in Sessions Case No. 276 of 1995 convicting accused No. 2-Anil Sakharam Pawar (appellant No. 2 herein) for the offence under Section 387 read with Section 114 IPC and sentencing him to SI for 7 years and also sentencing him to fine of Rs. 200/- in default one month's SI and also convicting accused No. 1-Rasik Popatbhai Patel (appellant No. 1 herein) for the following offences and sentencing him to imprisonments as indicated herein below :-Sec. 302 IPC RI for 20 years and fine ofRs.500/- i/d RI for one month.Sec. 201 IPC SI for 7 years and fine ofRs.200/- i/d SI for one month.Sec. 363 IPC SI for 7 years and fine ofRs.200/- i/d SI for one month.Sec. 364 IPC RI for 10 years and fine ofRs.200/- i/d RI for one month.Sec. 387 IPC SI for 7 years and fine ofRs.200/- i/d SI for one month. The learned Sessions Judge also directed that accused No. 1 shall ...
Tag this Judgment!Bavji Vira Solanki Vs. Rajkot Spg. and Wvg. Mills
Court: Gujarat
Decided on: Mar-13-2003
Reported in: (2003)4GLR325
K.A. Puj, J. 1. The present petition is filed by the petitioner against the order and judgement passed by the Industrial Court, Ahmedabad in Appeal I.C. No. 44/1980, confirming the order and judgement passed by the Labour Court, Rajkot in B.I.R. Application No. 22/1978 on 2-6-1980 whereby the petitioner's application for a declaration that his termination from service of the respondent-mills company, namely, Rajkot Spinning and Weaving Mills Ltd., a textile unit run by National Textile Corporation, was illegal and improper. The petitioner has also prayed for a mandatory direction for reinstatement in service with full backwages.2. The brief facts giving rise to the present petition are that the petitioner was employed in respondent-mills company, originally known as Rajkot Spinning and Weaving Mills Co. Ltd., in the year 1942. At the time when the petitioner had joined the service of the respondent-mills company, the same was run by a private management. However, the said mills company...
Tag this Judgment!Chhaganbhai Narottamdas Patel and anr. Vs. Gujarat Sachivalaya Employe ...
Court: Gujarat
Decided on: Mar-12-2003
Reported in: (2003)4GLR252
R.M. Doshit, J.1. This is a petition under Article 227 of the Constitution of India preferred by two of the judgment debtors against the judgment and order dated 20th January, 2003 made by the Gujarat State Cooperative Tribunal (hereinafter referred to as 'the Tribunal') in Appeal No.549/2000.2. The respondent herein is the judgment creditor, a cooperative credit society (hereinafter referred to as 'the Society'). The petitioners were, at the relevant time, the Honorary Secretary and the Honorary Joint Secretary in the Society.3. In the year 1980 or there about a large scale fraud had been perpetrated upon the Society. A sum of Rs.36,27,323=58 ps. was alleged to have been misappropriated. On an inquiry, the Manager of the Society, four other paid servants of the Society, the present petitioners and the former auditor of the Society were found to be guilty. According to the said enquiry report, 80% liability of the misappropriated amount was fastened upon the Manager of the Society whil...
Tag this Judgment!University Granth Nirman Board Vs. Udesinh Togaji Solanki
Court: Gujarat
Decided on: Mar-11-2003
Reported in: (2003)2GLR1281
H.K. Rathod, J. 1. At the outset, this Court would like to refer certain important observations made by the Hon'ble Apex Court in case of Consumer Education and Research Centre and Ors. v. Union of India and Ors., reported in 1996 (72) FLR 479 Paras 22 and 24 at page 18 are reproduced as under : '22. The jurisprudence of personhood or philosophy of the right to life envisaged under Article 21, enlarges its sweep to encompass human personality in its full blossom with invigorated health which is a wealth to the workman to earn his livelihood to sustain the dignity of person and to live a life with dignity and equality. 24. The expression 'life' assured in Article 21 does not connote mere animal existence or continued drudgery through life. It has a much wide meaning which includes right to livelihood, better standard of living, hygienic conditions in the workplace and leisure......' 2. Rule. Learned Advocate Mr. S. D. Suthar for Mr. N. K. Majmudar waives service of Rule on behalf of th...
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