Gujarat Court January 2004 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.
Cgt Vs. Ramniklal M. Bambhania
Court: Gujarat
Decided on: Jan-21-2004
Reported in: [2004]136TAXMAN181(Guj)
M.S. Shah, J.In these five references, the following common questions of law have been referred for our opinion in respect of assessment year 1981-82 :'1. Whether the Appellate Tribunal is right in law and on facts in holding that there was no deemed gift when the assessee relinquished his share in the partnership firm in favour of the new incumbent partner ?2. Whether the Appellate Tribunal has correctly appreciated the decision of the Hon'ble Supreme Court in the case of CIT v. Chhotalal Mohanlal : [1987]166ITR66(SC) ?'2. The facts giving rise to these references are as under :2.1 All the five assessees were partners in the firm M/s. Accurate Engineering Co. having 20% share each. During the previous year relevant to assessment year 1981-82, there was a change in the constitution of the firm inasmuch Mr. G.V. Modha, Trustee of the Accurate Trust was admitted as a partner with 50% share and therefore reducing the share of all the five assessees by 10% each. Subsequently, there was ano...
Rajkot Municipal Corporation Vs. Punjabhai Ratubhai Waghela
Court: Gujarat
Decided on: Jan-20-2004
Reported in: [2004(102)FLR338]
H.K. Rathod, J.1. Heard learned advocate Ms. Mahrook N. Kerrawala for Mr. B.P.Tanna for the petitioner Corporation and Mr. P.V.Hathi, learned advocate for the respondents in this petition. By means of this petition under Article 227 of the Constitution of India, the petitioner Corporation has challenged the legality, validity and propriety of the impugned award made by the labour court in Reference No. 566 of 1985 dated 30th November, 1992 wherein the labour court has set aside the impugned order of termination and has also granted reinstatement with continuity of service with 60% backwages for the intervening period. The labour court has clarified that alternatively, if the workman has crossed the age of superannuation, then, he should be paid all the benefits of back wages from the date of the impugned order of termination till the date of his superannuation with continuity of service.2. During the course of hearing, it was submitted by the learned advocate Ms. Kerrawala for the peti...
Raajratna Metal Industries Ltd. and anr. Vs. Union of India (Uoi) and ...
Court: Gujarat
Decided on: Jan-20-2004
Reported in: 2004(112)LC752(Gujarat)
ORDERM.S. Shah, J.1. Mr. Kamal Trivedi, learned Additional Advocate General with Mr. Paresh M. Dave, learned Counsel for the petitioners seeks leave to delete prayer (A) and also the first part of prayer (D).Leave as prayed for is granted.2. The learned Counsel for the petitioners have shown to the Court the stainless steel iron rod with a gauge of 12 mm and the stainless steel wire made therefrom with the gauge of 0.80 mm and submitted that the stainless steel wire is an entirely different product (which is commercially also known as a different product) from the stainless steel rod and thereafter submitted as under:(i) The decision of the Apex Court in the Collector of Central Excise v. Technoweld Industries : 2003(155)ELT209(SC) was with reference to the mild steel rods/bars and mild steel wires made therefrom. Therefore, the said decision cannot be applied to the stainless steel wire made from stainless steel rods.(ii) The process of drawing wire from mild steel rod is described at...
Smartchem Technologies Ltd. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Jan-20-2004
Reported in: 2004(173)ELT456(Guj)
ORDERM.S. Shah, J.1. Rule.2. Heard Mr. Praesh M. Dave, learned Counsel for the petitioners and Mr. D.N. Patel, learned Senior Central Government Standing Counsel for the respondents on the question of interim relief.3. Mr. Dave for the petitioners has submitted as under :- 3.1 The petitioner-Company is making Ammonium Nitrate by prilling (evaporating) Ammonium Nitrate Melt. The prilling process only involves removal of impurities from Ammonium Nitrate Melt and, therefore, there is no manufacturing.3.2 By Circular No. 44/89, dated 19-7-1989 (Annexure 'B' to the petition), the Central Board of Excise and Customs directed all the authorities under the Excise Act that no excise duty can be lawfully charged or be required to be paid on Prilled Ammonium Nitrate as is obtained from 'ammonium nitrate melt' since excise duty is chargeable only on manufacture of excisable goods. The said circular still holds the field.3.3 Notwithstanding the decision of the Larger Bench of CEGAT in Supreme Chemi...
Laxman Bapu Sonar Vs. State of Gujarat
Court: Gujarat
Decided on: Jan-19-2004
Reported in: 2004CriLJ2229; (2004)3GLR2129
J.M. Panchal, J.1. Both the appeals filed under Section 374(2) of the Code of Criminal Procedure, 1973, are directed against common judgment dated March 16, 1999, rendered by the learned Additional City Sessions Judge, Court No.18, Ahmedabad, in Sessions Case No. 56 of 1998 and Sessions Case No.57 of 1998, by which, the appellants are convicted of the offence punishable under Section 22 of the Narcotic Drugs and Psychotropic Substances Act, 1985 ('NDPS Act' for short) as well as of the offence punishable under Section 379 read with 114 of the Indian Penal Code, and sentenced to suffer R.I. for ten years and fine of Rs.1 lakh, in default, S.I. for six months for commission of offence punishable under Section 22 of the NDPS Act, as well as R.I. for three years and fine of Rs.3000, in default, S.I. for one month for commission of offences punishable under Section 379 read with 114 of the Indian Penal Code. It may be stated that the learned Additional City Sessions Judge has directed that ...
Rohit Chunubhai Mehta Vs. Gujarat State Fertilizer Co. Ltd.
Court: Gujarat
Decided on: Jan-17-2004
Reported in: 2004CriLJ2298; (2004)3GLR1952
D.H. Waghela, J.1. All these matters involving common questions present a study in how and how long a criminal proceeding can be stalled at the threshold, can be converted into a cluster of cumbersome cases and, in effect, into a punishment for the complainant.2. Simple basic and relevant facts of the complaints are that the complainant, Gujarat State Fertilizer Co. Ltd. (GSFC), appears to have supplied goods on credit to M/s. Garware Nylon Ltd., accused No.14, and received cheques towards payment or security. When two cheques dated 15.11.1994 of the total amount of Rs. 12,19,111/- and other cheques were returned unpaid on the ground of 'insufficient funds' and payments were not made even after legal notice, elaborate complaints, including the complaint dated 13.6.1995, were filed in the Court of the learned Chief Judicial Magistrate, Vadodara and, after recording statement of the Marketing Manager, who had filed the complaints for himself and on behalf of the Company, summons returnab...
imran Ali Rajabhai Polara Vs. State of Gujarat
Court: Gujarat
Decided on: Jan-17-2004
Reported in: (2004)1GLR811
M.S. Shah, J.1. Since these petitions involve common questions of law and facts, the petitions were heard together and are being disposed of by this common judgment.2. These petitions under Article 226 of the Constitution are filed by minors, aged about 17 years, represented by their respective fathers or other natural guardians, for challenging the separate orders dated 25.9.2003 passed by the Director, Developing Caste Welfare Department, Gujarat State (hereinafter referred to as 'the Director') cancelling the certificates issued by the District Social Welfare Officer, Palanpur in the year 1995 by which the petitioners were earlier recognized as belonging to the caste called 'Muslim Julaya' which was recognized by Justice Bakshi Commission as a Socially & Educationally Backward Caste.3. The facts leading to filing of these petitions are as under :-3.1 When the process of granting admissions to the medical and engineering colleges and other professional courses regulated by the Joint ...
The Branch Manager, Commercial Clearing Agencies Pvt. Ltd. Vs. Manibha ...
Court: Gujarat
Decided on: Jan-17-2004
Reported in: (2004)2GLR1378
H.K. Rathod, J.1. Heard learned advocate Mr.Shailesh C. Parikh on behalf of the petitioner and learned advocate Mrs.Sangeeta Pahwa for respondent workman.2. In the present petition, the petitioner has challenged the award passed by the Industrial Tribunal, Ahmedabad in Reference [ITC] No. 3 of 1989 dated 29th April, 1993, wherein the Industrial Tribunal, Ahmedabad has set aside the order of termination which was passed in contravention of provisions of Section 25-F of the I.D. Act, 1947 and consequently, it was held that the workman continues in continue service with effect from 1.3.1988. Along with the petition, on behalf of the petitioner, certain documents have been produced on record. Annexure-A is the letter of appointment of the respondent workman dated 31st October, 1986 issued under signature of Director Mr.Siddahartha Sen, Annexure-B is the letter dated 15th February, 1988 is termination order issued under signature of Mr.D.S.Paadnis, Director of the company, Anneuxre-C is the...
Commissioner of Wealth Tax Vs. Devar Kavasji T. Modi Executors and Tru ...
Court: Gujarat
Decided on: Jan-15-2004
Reported in: (2004)187CTR(Guj)148; [2004]268ITR175(Guj)
M.S. Shah, J. ;1. In this reference at the instance of the Revenue, the following question is referred for our opinion in respect of asst. yr. 1981-82 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that public charitable trust had been validly created by the will executed by the deceased and as such exemption under Section 5(1)(i) was allowable?'2. We have heard Mrs. Mona Bhatt, learned standing counsel for the Revenue. Though served, none appears for the respondent-assessee.3. Late Dr. T.D. Edel Behram had by his last will dt. 16th May, 1972, settled upon trust all his immovable and movable properties for the benefit of three institutions---Ashram for lepers, Ashrarn for tuberculosis patients and Ashram for physically disabled and for any other charitable purpose and had appointed two persons as executors of his will. For the assessment, year under consideration i.e., 1981-82, the executors and trustees of the estate of the testa...
Commissioner of Wealth Tax Vs. Parwatibai Trust
Court: Gujarat
Decided on: Jan-15-2004
Reported in: (2004)187CTR(Guj)145; [2004]268ITR365(Guj)
M.S. SHAH, J.1. In this reference at the instance of the Revenue, the following questions have been referred for our opinion in respect of asst. yr. 1980-81 :'(i) Whether in law and on facts, the Tribunal is right in holding that the assessee-trust is entitled to exemption under Section 5(1)(xxiii) of the WT Act, 1957? (ii) Whether in law and on facts, the Tribunal is right in directing the WTO to allow deduction of Rs. 7,43,270 being the aggregate market value of the interest of the beneficiaries as also deduction of Rs. 1,50,000 from the bank balance as exempt under Section 5(1)(xxiii) of the WT Act, 1957?' 2. The following question proposed by the Revenue was not referred by the Tribunal and the Revenue has not filed any reference application for the said question :'Whether, in law and on facts, the Tribunal is right in holding that the assessee-trust has to be treated as a specific trust and not a discretionary trust as held by the WTO?'3. The respondent-assessee is a trust created...
- ‹ Prev
- 1
- 2
- 4
- 5
- Next ›
- Last »