Gujarat Court January 2005 Judgments
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Rajesh RamdIn Pasi Vs. Group General Manager
Court: Gujarat
Decided on: Jan-12-2005
Reported in: [2006(108)FLR474]
B.J. Shethna, J.1. The appellant - original petitioner is the son of deceased Ramdin Pasi who died on 18.02.1995 while in service of the respondent - ONGC as Khalasi. As per the averments made in affidavit-in-rejoinder, he had made first representation to the director (Personnel) of the respondent - Company on 22.09.2000 and thereafter on 17.05.2001, his widow mother made an application to the Manager (P & A) of the respondent - Company but same could not be referred to by him in his writ petition No. 12169 of 2003 as he could not lay his hands on it or produce it along with his writ petition. Be that as it may.2. He had filed the writ petition i.e. special civil application No. 12169 of 2003 in August, 2003 on the basis of his representation dated 18.02.2003 (Annexure `B') made to the Group General Manager and Chairman of respondent company stating that his father was in service of ONGC since 1967 and served up to 18.02.1995 as Khalasi, who died 18.02.1995 leaving behind him his widow...
Ganesh Housing Corporation Ltd. Vs. O.L. of Steel Tubes Ltd.
Court: Gujarat
Decided on: Jan-12-2005
Reported in: (2005)3GLR2405
M.S. Shah and D.H. Waghela, JJ.1. This appeal is directed against the judgment dated 30.9.2004/1.10.2004 of the learned Company Judge confirming the sale of lands of Gujarat Steel Tubes Ltd. (in liquidation) in favour of M/s. Spectra Enterprises Pvt. Ltd., Mumbai-respondent No. 7 herein for a sum of Rs. 42.10 Crores, out of which, respondent No. 7 has already paid Rs. 21.05 Crores being 50% of the sale price over and above the Earnest Money Deposit (EMD) of Rs. 1.80 Crores.2. The Gujarat Steel Tubes Ltd. (the Company in liquidation) was ordered to be wound up by order dated 27.12.2001 in Company Petition No. 7 of 2001. By order dated 5.2.2003, the Sale Committee was constituted for disposal of its assets. By order dated 27.11.2003, the Company Court confirmed the sale of all the assets of the Company in liquidation except land, time keeper's office, compound wall, trees and records (i.e. plant and machinery and building structure) in favour of M/s. Ganesh Trading Company, New Delhi. He...
Action Committee for Resolving Gujarat Salt Manufactures Vs. Union of ...
Court: Gujarat
Decided on: Jan-12-2005
Reported in: (2005)1GLR889
Jayant Patel, J.1. The short facts of the case are that the petitioners are salt manufacturers including the Action Committee for resolving the problem of Gujarat Salt Manufacturers, who were served with various demand notices by Railway Department of the Union of India respondent herein. The perusal of the demand notices shows that the Divisional Railway Manager (Commercial) at Rajkot called upon the concerned manufacturer, who is original consignor to pay penal freight, unloading charges, detention charges in exercise of power under Section 73 of the Railways Act 1989 (hereinafter referred to as the 'Railways Act'). It has been stated in the said communication of demand notices that the consignment was weighed en route at Virangam Railway Weigh-bridge and the overloading was found and the charges are to be recovered for the excess weight and the goods were off-loaded at Virangam itself. The aforesaid aspect is common in respect of all the salt manufacturers, who have received the dem...
Bharat Cooperative Bank Ltd. and anr. Vs. K.L. Baria and ors.
Court: Gujarat
Decided on: Jan-12-2005
Reported in: [2005(105)FLR602]; (2005)IILLJ946Guj
R.M. Doshit, J.1. These two appeals preferred under clause 15 of the Letters Patent challenge the common judgment and order dated 20th November, 1997 passed by the learned Single Judge in Special Civil Applications Nos. 6026/1996 and 7905/1996. The said writ petitions challenge the interim orders for payment of subsistence allowance to the respondents - workmen pending proceedings before the Labour Court in Termination Applications Nos. 4/1996 and 14/1995. The appellant before this Court is Bharat Cooperative Bank Limited (hereinafter referred to as 'the Bank') and the respondents are the workmen employed by the Bank.2. In an incident of misappropriation of the funds of the third party the service of a Peon and a Clerk in the Bank, the applicants in Termination Application No. 4/1996, came to be terminated for loss of confidence without formal enquiry. In another incident of passing the cheques in excess of the overdraft limit of the customers the service of the Senior Clerk-cum-Accoun...
Krishna Keshav Laboratories Ltd. Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Jan-12-2005
Reported in: (2005)194CTR(Guj)418; [2007]288ITR634(Guj)
D.A. Mehta, J.1. The following question has been referred for the opinion of this Court under Section 256(1) of the IT Act, 1961 (the Act) by the Tribunal, Ahmedabad Bench 'A', at the instance of the applicant-assessee :'Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was right in law in holding that the expenditure of Rs. 2,51,772 cannot be regarded as having been incurred wholly and exclusively for the purpose of business ?'2. The assessment year is 1982-83 and the relevant accounting period is the financial year ended on 31st March, 1982. The assessee, a public limited company, wrote off an amount of Rs. 2,51,772 stated to have been incurred on obtaining a lease of land and towards purchase of incomplete building on the said land, and towards completion of the said building. The case of the assessee is that the property was owned by one Dr. (Mrs.) L.V. Iyer, wife of one Mr. P.V.R.N. Iyer, who was general manager of the assessee-company. The assessee ...
Commissioner of Income-tax Vs. S.L.M. Maneklal Industries Ltd.
Court: Gujarat
Decided on: Jan-12-2005
Reported in: (2005)196CTR(Guj)526; [2005]274ITR485(Guj)
D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 ('the Act'), at the instance of the Commissioner of Income-tax, Gujarat I, Ahmedabad.'Whether, the Appellate Tribunal is right in law and on facts in cancelling the penalty levied by the Assessing Officer under Section 271(1)(a) of the Income-tax Act observing that 'month' in Section 271(1)(a) meant calendar month and not the lunar month of 28 or 30 days ?'2. The assessment year is 1980-81. The return of income was due on July 31, 1980. The respondent-assessee company applied for extension of time and was granted time up to August 31, 1980. On August 30, 1980, further extension was requested up to September 30, 1980. However, this request was rejected by a post-card dated September 4, 1980, which was served on the assessee on September 15, 1980. The return was filed on October 30, 1980. The Ins...
Council of Institute of Chartered Accountants of India Vs. Y.M. Mansur ...
Court: Gujarat
Decided on: Jan-11-2005
Reported in: AIR2005Guj180; [2007]139CompCas612(Guj)
D.A. Mehta, J.1. This is a Reference under Section 21(5) of The Chartered Accountants Act,1949 (the Act). The petitioner, Council of the Institute of the Chartered Accountants of India has recommended in terms of Section 21(5) of the Act that the respondent be removed from the Register of Members for a period of six months.2. The Commissioner of Income Tax, Gujarat III, Ahmedabad (the complainant) made the following allegations against the respondent :'1. The Respondent in his statement on oath Under Section 131 of the I.T.Act,1961 on 11.11.1992 mentioned that books of accounts of M/s. Arti Enterprises for Financial Year 1990-91 were audited by him under Section 44AB in the month of January,1992 and the certificate for the audit was given to the party some time in February,1992, whereas, the Respondent signed the Audit Report on back date, i.e., 30th October,1991 much before the date of completing the audit to oblige his friend Shri Bhupendra L.Patel who was the consultant of M/s. Arti...
A.C. Trivedi Vs. Chairman and Managing Director, Dena Bank and ors.
Court: Gujarat
Decided on: Jan-11-2005
Reported in: (2005)IILLJ369Guj
J.N. Bhatt, J.1. The petitioner, by invocation of the provisions of Article 226 of the Constitution of India, has challenged the order dated 12-09-1990 of dismissal from service inter alia contending that the Report of the Inquiry was not furnished and that the principles of natural justice were not observed.2. A few relevant and material facts may be highlighted at this stage so as to appreciate the merits and challenge against the petition:i. The petitioner was working in the respondent-Bank as the Branch Manager, Santh Pipli Branch, Nadiad, who came to be charge-sheeted and was placed under suspension, mainly, on the ground of misconduct and dereliction of his duty. The charge-sheet was, therefore, served; Inquiry Officer was appointed; and the Inquiry Officer, upon evidence and facts and circumstances, found him guilty or delinquent for the charges against the petitioner.ii. The following charges mentioned in para-2 of the Chargesheet-cum-Suspension Order dated 16-12-1988 were leve...
Abdul Karim Haji Zaveri Vs. District Magistrate (Receiver of Wreck)
Court: Gujarat
Decided on: Jan-11-2005
Reported in: 2005CriLJ1651
M.S. Shah, J.1. This is an appeal against the order dated 17.10.2003 of the learned Single Judge dismissing the appellant-petitioner's Misc. Civil Application under Section 340 read with Section 195(1)(b)(i) of the Code of Criminal Procedure, 1973 with a prayer to order an inquiry into the falsity of the affidavit filed by respondent No. 3 herein in the course of Special Civil Application No. 11207 of 2002. The appeal purports to be under Section 341 of the Code of Criminal Procedure, 1973 and also under Clause 15 of the Letters Patent.2. A dispute had arisen between the appellant and the respondent regarding the ownership of the wreckage of ship which was wrecked off Porbandar coast in Indian Territorial Waters in 1897 AD. The District Collector, Junagadh had passed order dated 22.1.1992 permitting respondent No. 3 to recover the said wreckage. The appellant filed Special Civil Application No. 11207 of 2002 for challenging the above order dated 22.1.1992.3. The above petition came to ...
Rajkot District Panchayat Vs. Vajasoor Ala Rathod
Court: Gujarat
Decided on: Jan-11-2005
Reported in: [2005(106)FLR930]; (2005)2GLR1283
H.K. Rathod, J.1. Heard learned advocate Mr. H.J. Nanavati for the petitioners and Mr. P.H. Pathak for the respondent. In this petition, the petitioner panchayat has challenged the award made by the labour court, Rajkot in Reference No. 412 of 1984 dated September 8, 1995 wherein the labour Court has granted reinstatement with continuity of service with 20 per cent back wages for the intervening period. While admitting the petition by issuing rule thereon, this court has granted stay in terms of para 6(a) as well as 6(b) till final hearing of the petition and has, thus, stayed operation of the award in question by order dated March 25, 1996. Said order is reproduced as under:'Heard Mr. Vaishnav for the petitioner. None present for the respondent, though the matter was adjourned on two occasions for that purpose. The matter was called out today also twice. The respondent was employee under the petitioner panchayat from 30th October, 1980 to 31st November, 1982 i.e. for a period of about...
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