Gujarat Court June 2005 Judgments
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State of Gujarat Vs. Kishorekumar Bhikhubhai Gondal and anr.
Court: Gujarat
Decided on: Jun-22-2005
Reported in: 2005CriLJ4304
S.B. Brahmbhatt, J.1. The State of Gujarat has preferred this criminal appeal under Section 378 of the Code of Criminal Procedure, 1974, challenging the judgment and order dated 25-6-1991 passed by learned JMFC, Gondal in Criminal Case No. 725 of 1998 acquitting both the respondents (original accused) of the offence under Sections 7 and 16 of the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as the 'Act'). Leave for appeal came to be granted and the appeal was admitted (Coram : K. J. Vaidya, J.) vide order dated 7-4-1992.2. Shri Dinkarrai Vajesankar Mehta, Food Inspector, Gondal Municipality, Gondal the complainant filed the complaint against the respondents-original accused Nos. 1 and 2 for commission of offence under Section 7 and punishable under Section 16 of the Act. The complainant Food Inspector on 15-6-1988 visited business place of the accused wherein the accused while selling the food article prepared out of milk i.e. popularly known as candy (kulfy), aft...
Commissioner of Income-tax Vs. Scientific Chemicals
Court: Gujarat
Decided on: Jun-21-2005
Reported in: (2005)198CTR(Guj)665; [2005]278ITR199(Guj)
D.A. Mehta, J.1. The following question has been referred at the instance of the Revenue by the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', under Section 256(1) of the Income-tax Act, 1961 ('the Act').'Whether, the Appellate Tribunal is right in law and on facts in cancelling the penalty levied under Section 271(1)(a) of the Income-tax Act ?'2. The assessment year is 1982-83. The assessee, a registered partnership firm, was required to file the return of income on June 30, 1982, whereas the same was filed on May 31, 1983. The Income-tax Officer issued notice under Section 274 read with Section 271 of the Act requiring the respondent-assessee to show cause why penalty should not be imposed for late submission of the return. In the order levying the penalty it is stated that since there is no reply from the assessee, it is clear that there is no reason to offer by the assessee-firm. It is further stated that he was therefore satisfied that the assessee has without any reasonable ...
Gandhidham Spinning and Manufacturing Co. Ltd. Vs. Punjabhai Murjibhai ...
Court: Gujarat
Decided on: Jun-20-2005
Reported in: (2006)ILLJ769Guj
R.S. Garg, J.1. The facts in nutshell for disposal of the present appeal are that as many as 167 persons filed a dispute before the Labour Court for settlement of their dues, during pendency of the dispute barring 29, all others settled the dispute and walked out of the scene. Respondent No. 30 Gandhidham Spinning Mill Kamdar Union, a registered trade union even in its representative capacity did not join the dispute to espouse the cause of the labour. After the Labour Court made its award the said 29 dissatisfied labourers filed an appeal. Before the appeal could be disposed of respondent no. 30 made an application before the Labour Court that they being registered trade union be allowed to join the proceedings in support of the claim and the cause of the appellant before the appellate tribunal. The application has been allowed, therefore, the establishment came to this Court in Special Civil Application No. 5633 of 2004. The Special Civil Application having been dismissed, the establ...
Pvd Plast Mould Industries Ltd. Vs. Ing Bhf Bank Aktiengesellschaft
Court: Gujarat
Decided on: Jun-17-2005
Reported in: [2008]144CompCas495(Guj)
R.S. Garg, J.1. Heard learned counsel for the appellant. Present is an appeal under Section 483 of the Companies Act against order dated 11.05.2005 passed by the learned Company Judge in Company Petition No. 14 of 1999 whereunder, the winding up petition was admitted for hearing and a direction was issued for its publication in two daily newspapers.2. Mr. Soparkar, learned counsel for the appellant submitted that the transaction between the appellant company and the original petitioner/respondent was a loan transaction which at the cost and expenses of the present appellant was insured. The loan transaction took place somewhere in the year 1993 and after the appellant failed to make the payment, the respondent/the principal creditor received the money from the Insurance Company. It was submitted by him that the Court should not exercise its discretion as the suit was already filed. However, while we were dictating the judgment, he submitted to us that the suit was instituted at least f...
Commissioner of Income Tax Vs. Alembic Glass Industries Ltd.
Court: Gujarat
Decided on: Jun-17-2005
Reported in: (2005)197CTR(Guj)514; [2005]279ITR331(Guj)
D.A. Mehta, J. 1. The following two questions have been referred by the Income Tax Appellate Tribunal, Ahmedabad Bench SB, under Section 256(1) of the Income Tax Act, 1961 (the Act) at the instance of Commissioner of Income Tax, Baroda, for the opinion of this Court :1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of leave salary paid to the retiring employees did not not constitute salary as defined in Explanation 2 to Section 40A(5) for the purpose of limiting the expenditure under that section ?2. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of statutory liability of Sales-Tax, E.S.I. Contribution, P.F. Contribution etc. paid after the close of the previous year but before the due date for filing of return of income u/s 139(1) of the Act was an allowable deduction in A.Y. 1984-85 when the proviso to section 43B was inserted with effect from 1....
State of Gujarat Vs. Punabhai Ramabhai Machhi
Court: Gujarat
Decided on: Jun-16-2005
Reported in: 2005CriLJ3631; (2005)2GLR1767
S.R. Brahmbhatt, J. Heard Shri. K.C. Shah, learned APP for the appellant and Shri. E.E. Saiyed, learned counsel for the respondent.1. The appellant State of Gujarat has preferred this appeal under Section 378 of the Code of Criminal Procedure, 1973, challenging the judgment & order dated 31-1-1996, recording acquittal of the accused/ present respondent in Criminal Case No. 438 of 1987 by learned JMFC, Lunawada. The leave to appeal was granted by this Court on 30-10-1996 and it was ordered to be expeditiously heard. The original complainant one Shri. Kantibhai A. Patel, Food Inspector, Godhra, Panchmahals has stated in his complaint that he was duly appointed Food Inspector vide Government Gazette dated 19-5-1983.2. On 20-3-1987 at about 7.00 O' Clock in the morning at Lunawada near the cross road of Jawaharbaug in the presence of panch Shri. Ranchhodbhai Saburbhai Bhoi, he intercepted the accused (Respondent) who was riding a bicycle with buffalo milk in two canes, on the doubt that he...
State of Gujarat Vs. K.L. Patel, I.E. Kantibhai Lalubhai Patel, Contra ...
Court: Gujarat
Decided on: Jun-15-2005
Reported in: AIR2006Guj3; (2006)1GLR731
M.S. Shah, J.1. This revision application has been placed before us pursuant to the order of reference made by a learned Single Judge of this Court on 19.3.1994 on the basis that conflicting views were expressed by the two learned Single Judges of this Court - one view was expressed by Justice SH Sheth in the judgment 16.9.1970 in Civil Revision Application No. 470 of 1968 and the other view was expressed by Justice SD Dave in the judgment dated 18.9.1992 in Civil Revision Application No. 1176 of 1986 and other allied matters.2. Before narrating the aforesaid views, it is necessary to set out the facts of the present revision application.Respondent herein, M/s K.L. Patel, i.e. Kantibhai Lalubhai Patel, is a registered partnership firm (hereinafter referred to as the plaintiff) which had entered into a contract with the State of Gujarat for construction of a road. The plaintiff filed Special Civil Suit No. 231 of 1979 in the Court of the learned Civil Judge (SD), Nadiad, against the Sta...
Boi Finance Limited Vs. ArvIn Oxygen Private Limited
Court: Gujarat
Decided on: Jun-15-2005
Reported in: [2006]134CompCas626(Guj); [2006]66SCL80(Guj)
K.A. Puj, J. 1. The petitioner has filed this petition under Sections 433, 434 and 439 of the Companies Act, 1956 for winding up of the respondent Company on the ground that the respondent Company has failed to discharge its financial liability towards the petitioner. 2. It is the case of the petitioner that pursuant to the negotiation between the petitioner and the respondent Company, a lease agreement was entered into between the petitioner and respondent Company on 22.3.1990 under which the petitioner leased to the company and the company took on lease from the petitioner certain equipments described in Schedule-I to the Lease Agreement. The non cancellable fixed period of lease was for 60 months commencing from 1.4.1990. The respondent Company was bound by the said fixed period of lease, however the Lease Agreement could be terminated by the petitioner prior to the expiry of the said fixed period only in the event of the defaults and breaches committed by the Company as set out in ...
Commissioner of Income Tax Vs. Garden Silk Weaving Factory
Court: Gujarat
Decided on: Jun-15-2005
Reported in: (2005)199CTR(Guj)13
D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'B' has referred the following question for the opinion of this Court under Section 256(1) of the IT Act, 1961 (the Act), at the instance of the CIT :'Whether the Tribunal was right in law and on facts in holding that what was sold by the assessee-firm to the limited company was its running business as a going concern together with all the assets and liabilities, and the provisions of Section 41(2) of the Act cannot be invoked under the facts and circumstances of the assessee's case ?'2. The assessment year is 1973-74 and the relevant accounting... period is calendar year 1972, The assessee, a registered firm, entered into an agreement with a private limited company known as Garden, Silk Mills (P) Ltd. The agreement dt. 1st Dec., 1971 recorded that the assessee was to transfer the business of the firm, run in the firm name and style of Garden Silk Weaving Factory, as a going concern together with all the assets and liabilities. The agreeme...
Farokh S. Todywalla Vs. O.L. of Vitta Mazda Ltd.
Court: Gujarat
Decided on: Jun-14-2005
Reported in: [2008]144CompCas757(Guj); [2007]78SCL105(Guj)
R.M. Doshit, J.1. These two Applications raise identical issues. The matters are, therefore, decided together by this Common Judgment.2. These Judges' Summons have been taken out by the purchasers of the parcels of land, of land bearing Survey No. 78 of Village-Kathiria purchased by the concerned applicant from Messrs. Vitta Mazda Limited, a company now in the process of winding up [hereinafter referred to as, 'the Company'] for validation of the said transfer of lands under Section 536(2) of the Companies Act, 1956 [hereinafter referred to as, 'the Act'].3. The Company was incorporated on 24th August, 1985 for the main objects amongst others to deal in lands, erect buildings thereupon and/or to sell lands by developing it. Company Petition No. 126 of 1990 was presented in this Court on 14th August, 1990 seeking order of winding up of the Company. One more petition, being Company Petition No. 212 of 1996 was also presented in this Court seeking winding up of the Company. The said petit...
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