Gujarat Court March 2005 Judgments
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Deputy Commissioner of Income Tax Vs. Ratan Corporation
Court: Gujarat
Decided on: Mar-21-2005
Reported in: (2005)197CTR(Guj)536
ORDERD.A. Mehta, J.1. Heard Mr. B.B. Naik, the learned standing counsel for the appellant-Revenue. The following three questions are proposed by the appellant in all the appeals :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in directing the AO to delete the addition made on account of 'on-money' received by the assessee in the sale of shops which have been admitted in the course of search proceedings, only relying upon the retraction made by the partner subsequently ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in coming to the conclusion that there is no evidence to prove that the assessee-firm has received money for sale of shops outside books of account and, therefore, the additions made by the AO are required to be deleted ?(3) Whether, on the facts and in the circumstances of the case, the findings recorded by the Tribunal are perverse or not ?'2. As facts are identical in all the years and the orde...
Bachiben Tulsidas Vs. Jayantilal Chunilal
Court: Gujarat
Decided on: Mar-18-2005
Reported in: (2005)3GLR2244
K.M. Mehta, J.1. The petitioners-original defendant Nos. 1 and 2 have filed this Revision Application under Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as 'the Bombay Rent Act') against the judgment and decree dated 12.11.1979 passed by the District Judge, Surat, in Regular Civil Appeal No. 219 of 1978. The learned Judge by his impugned judgment was pleased to dismiss the appeal of the appellants-petitioners herein. The learned Judge was pleased to confirm the judgment and decree dated 26.10.1978 passed by the learned Judge, Small Causes Court at Surat in Rent Suit No. 1915 of 1975 (Old Regular Civil Suit No. 824 of 1974). It may be noted that the learned Judge by his judgment and decree has held that the defendants i.e. petitioner Nos. 1 and 2 herein and respondent Nos. 2, 3,4 and 6 in the Revision Application and original defendants shall hand-over vacant possession of the suit premises to the plaintiff within three mont...
Milcent Appliances Pvt. Ltd. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Mar-18-2005
Reported in: 2005(188)ELT475(Guj)
D.A. Mehta, J.1. This is a petition under Article 226 of the Constitution of India challenging the order in appeal passed by respondent No. 2 on 25th August,2004 (Annexure-F). The petitioner, a Private Limited Company is engaged in the business of manufacture of domestic flour mills, popularly known as 'Gharghanti'. The case of the petitioner is that the flour mill manufactured by the petitioner does not contain any inbuilt electrical mechanism. Two abrasive stones are connected with a shaft passing through both and such a shaft is connected to an electrical motor through V belt and pulley mechanism. Thus according to the petitioner it is not an electric appliance as understood in common parlance as well as in technical sense understood in engineering circles.2. On 28th February 1986 when the Central Excise Tariff Act, 1985 (Tariff Act) came into operation the machines, like one manufactured by the petitioner, were covered under Heading No. 84.37 which reads as under :'84.37 Machines f...
Natwarlal Pitambardar Patel Vs. A.B. Trivedi
Court: Gujarat
Decided on: Mar-17-2005
Reported in: (2005)2GLR1453
K.M. Mehta, J.1. Natwarlal Pitambardas Patel, petitioner, has filed this petition with a prayer that this Court may issue a writ of mandamus or any other appropriate writ, order, or direction quashing and setting aside the order passed by respondent No. 1 dated 25.11.2004, rejecting the nomination paper of the petitioner as per the proceedings at Annexure-A to the petition and direct respondent No. 1 i.e. Election Officer & Deputy Collector to declare the petitioner as elected Chairman of respondent No. 2 bank i.e. Mehsana District Central Co-operative Bank Ltd., Mehsana.1.1 The petition was filed on 29.11.2004. This Court (Coram: Jayant Patel, J) issued notice on 2.12.2004. Pursuant to the said notice on behalf of respondent No. 1 Mr. A.D. Oza, learned Government Pleader appears. Mr. S.K. Jhaveri, learned sr. advocate, appears on behalf of respondent No. 2 and Mr. P.K. Jani, learned advocate, appears on behalf of respondent No. 3 i.e. Shri Nitinbhai Ratilal Patel. On the joint request...
Elecon Engineering Co. Ltd. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Mar-17-2005
Reported in: 2005(188)ELT257(Guj); (2005)3GLR1957
D.A. Mehta, J. 1. The petition is filed to challenge seven show cause notices issued by respondent Nos.2 and 3, because according to the petitioner, the issues raised in the show cause notices are on the same grounds which have already been decided in favour of the petitioner in number of proceedings relatable to earlier periods.2. The petitioner Company is engaged in the manufacture of Material Handling Equipments and parts thereof and is holding a license under the Central Excise Act, 1944 (the Act) and Central Excise Rules, 1944 (the Rules). The petitioner is discharging duty liability on the goods manufactured in its factory before / at the time of clearing the said manufactured goods. During course of its business activity, the petitioner Company undertakes manufacture and supply of plant and machinery on the basis of what is known in common parlance as Turn Key Projects. That for such activity, the petitioner utilises certain components which are manufactured and cleared from its...
Rajeshbhai Thakorbhai Bhatt Vs. Director of Municipalities
Court: Gujarat
Decided on: Mar-17-2005
Reported in: (2005)3GLR2425
Jayant Patel, J.1. As all the matters are interconnected on facts and as the common questions arise, they are being considered by this common judgement finally today, with the consent of the learned Counsel for the parties.2. Special Civil Application No.10477 of 2002 is preferred by one Rajesh Thakorbhai Bhatt claiming to be a contractor who has been authorised to make construction. The short facts are that the Borsad Municipal Corporation (hereinafter referred to as 'Municipality') wanted to make construction of 36 shops and as per the petitioner, plinth level construction was made by the Municipality and thereafter the additional construction as to be made but the Municipality was in shortage of funds and, therefore, the offers were invited from the public at large and offer of the petitioner was ultimately accepted for construction of 36 shops. It is the case of the petitioner that he has paid Rs.17 lac to the Municipality towards the construction of the shops upto plinth level plu...
Charutar Arogya Mandal and ors. Vs. Justice R.J. Shah (Retd.) Fee Comm ...
Court: Gujarat
Decided on: Mar-16-2005
Reported in: AIR2005Guj222; (2005)2GLR1107
D.H. Waghela, J. 1. These appeals under Clause 15 of the Letters Patent are preferred from the common judgment by, or on the basis of which the petitions of the appellants are rejected and challenge of the educational institutions to the fee-structure prescribed by Justice R.J. Shah (Retd.) Fee Committee for Self-financed Professional Colleges is turned down. That Fee Committee, originally joined as the only respondent, was set up pursuant to the directions of the Supreme Court in ISLAMIC ACADEMY OF EDUCATION v. STATE OF KARNATAKA [(2003) 6 SCC 697]. Subsequently, the State of Gujarat have been added by an amendment as a party-respondent and the Parents Association of Medical and Dental Students has also joined as party-respondent. Some students of the medical colleges at Karamsad and Surat also applied for being joined as parties and their advocates were also heard.2. According to the impugned judgment, mainly two contentions were raised to assail the decision of the respondent Commit...
Deputy General Manager Vs. Rameshbhai Atmaram Vaghela
Court: Gujarat
Decided on: Mar-16-2005
Reported in: [2005(107)FLR957]; (2006)ILLJ956Guj
R.S. Garg, J. 1. Mr. Rajni Mehta, Senior Counsel with Mr. Ajay Mehta for the appellants. Mr. T.R. Mishra, leaned counsel for the respondents.2. Parties are finally heard. Learned counsel for the appellants at the very outset, submitted that the judgment dated 11.4.2001 passed by the learned Single Judge in Special Civil Application No. 3290 of 2000 basically is based upon interpretation of the notification dated 9.12.'76 issued by the Central Government under Section 10(1) of the Contract Labour (Regulation and Abolition) Act, 1970 and the judgment also places reliance upon the judgment of the Supreme Court in the matters of Gujarat Electricity Board, Thermal Power Station, Ukai, Gujarat V. Hind Mazdoor Sabha and Ors., (1995) 5 CC 27, and Air India Statutory Corporation and Ors. V. United Labour Union and Ors., (1997) 7 SCC 377. He submitted that the judgment by the learned Single Judge was delivered on 11.4.2001, but thereafter, Constitution Bench of the Supreme Court in the matter of...
V.D. Dulera Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-16-2005
Reported in: (2005)3GLR2721
J.N. Bhatt, J.1. Rule. Service of Rule is waived by learned AGP Mr. Bhate for and on behalf of the Respondents. In view upon consensual request and also the urgency since there is an involvement of serious question of payment of interest on delayed payment, for more than a decade the matter is heard today on merits. 2. The petitioner in this petition, has questioned the inaction and non-payment of interest, on the ground of delayed payment of the amount of difference, arising out of the order passed by the respondent-authority, granting promotion with deemed date i.e. w.e.f. 2/1/1971 with a further direction to treat the period from 1971 to 1978 as notional promotion, whereas, dues arising out of the deemed date of promotion with pecuniary benefits for the period from 1979 onwards. For a period running over more than 11 years interest is claimed by invocation of the provisions of Article 226 of the Constitution of India and claiming the interest, at the rate of 18% p.a. for delayed pay...
Shree Gram Sarvajanik Education Trust Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-16-2005
Reported in: AIR2005Guj247
M.R. Shah, J.1. In this group of matters, as the common question of law and facts arises, all these special civil applications are being disposed of by this common order. In the some of the matters, Rule is already issued and in matters where Rule is not issued, in those matters. Rule. Shri Dipen Desai, and Shri H.D. Dave, the learned AGP waive service of Rule on behalf of the respondents State Authority and Shri P.K. Jani, the learned advocate waives service of Rule on behalf of the National Council for Teacher Education ('NCTE' for short).With the consent of the learned advocates for the parties, the matter is taken up for final hearing today.2. In these matters, the respective petitioners have challenged the action of the respondent - State Government in refusing grant of No Objection Certificate ('NOC' for short) for starting new B.Ed. college / PTC college on the basis of apprehension that the respondent NCTE will reject their applications for recognition to start new B.Ed. PTC co...
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