Gujarat Court August 2005 Judgments
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Cyanides and Chemicals Company Vs. Mansingh Mangalram Varma
Court: Gujarat
Decided on: Aug-10-2005
Reported in: [2006(108)FLR922]; (2005)3GLR2643; (2006)IILLJ191Guj
R.S. Garg, J.1. The present is an appeal under clause 15 of the Letters Patent by dissatisfied employer against order dated 06.08.2003 passed on Civil Application No. 5334 of 2003 in Special Civil Application No. 8729 of 2000, whereunder the learned Single Judge required the appellant to pay wages in accordance with section 17B of the Industrial Disputes Act, 1947 (hereinafter referred to as Sthe Act).2. The short facts necessary for disposal of the appeal are that after pronouncement of the award the appellant preferred Special Civil Application No. 8729 of 2000 with Civil Application No. 3234 of 2003 and made a prayer to the Court for staying the operation of the award. The Court made an interim order on Civil Application No. 3234 of 2003 on 06.05.2003 and directed the original petitioner to pay last drawn monthly wages to the workman with effect from 19.05.2000 till 30.04.2003 within six weeks from the date of receipt of the copy of the order and also directed the employer-appellant...
Commissioner of Wealth-tax Vs. S.D. Jadeja
Court: Gujarat
Decided on: Aug-10-2005
Reported in: (2005)199CTR(Guj)503; [2006]283ITR45(Guj)
D.A. Mehta, J.1 The Income Tax Appellate Tribunal, Ahmedabad Bench 'A' has referred the following question under Section 27(3) of the Wealth Tax Act, 1957 (the Act) at the instance of the Commissioner of Wealth Tax, Rajkot.'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that two buildings, one known as Muff Villa and the other as Queen Villa which was used for office purpose, constituted a house belonging to the assessee and exclusively used by him for residential purpose within the meaning of Section 7(4) of the W.T.Act,1957?'2 The Assessment Years are 1976-77 and 1977-78. The relevant valuation dates are 31.3.1976 and 31.3.1977 respectively. In the return of net wealth filed on 7.2.1981 the benefit of valuation in respect of self occupied house property was claimed by the assessee only in respect of Muff Villa, Jammnagar. During the course of assessment proceedings the said claim was revised vide letter dated 2...
Commissioner of Wealth Tax Vs. R.R. Patel by L/H K.R. Patel
Court: Gujarat
Decided on: Aug-10-2005
Reported in: (2006)200CTR(Guj)90; [2006]284ITR315(Guj)
D.A. Mehta, J.1. Tribunal, Ahmedabad Bench 'C', has referred the following question under Section 27(1) of the WT Act, 1957 (the Act), at the instance of the CIT :Whether the Tribunal is right in law and on facts in cancelling the order made by the CWT under Section 25(2) of the WT Act, 1957 ?2. The assessment years are 1980-81, 1981-82 and 1982-83. The valuation dates for the three years, respectively, are Aso Vad Amas of Samvat Years 2035, 2036 and 2037, the corresponding dates being 27th Oct., 1979, 7th Nov., 1980 and 27th Oct., 1981. The assessee filed his returns of wealth for all the three years. The wealth consisted of movable and immovable properties. The assessee was having partnership share in a firm known as M/s Gum Products; the share was 31 per cent for asst. yr. 1980-81, and 12 per cent for each of the remaining two assessment years. The partnership firm was owner of an immovable property known as 'Ellisbridge Milkiat' and the said property was valued at Rs. 21,641 in eac...
Commissioner of Wealth Tax Vs. Sumankumar Ishwarlal Parekh
Court: Gujarat
Decided on: Aug-10-2005
Reported in: [2006]282ITR532(Guj)
D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'C', has referred the following question under Section 27(3) of the WT Act, 1957 (the Act), at the instance of the CWT, Rajkot :Whether the Tribunal is right in law and on facts in setting aside the order made by-the CWT under Section 25(2) of the WT Act 2. The assessment year is 1983-84 and the valuation date is Asovad Amas of Samvant Year 2038. The assessee filed return of wealth on 28th Sept., 1983, and was assessed on net wealth of Rs. 1,99,540 under Section 16(1) of the Act. The CWT initiated action under Section 25(2) of the Act for the reasons stated in the notice issued on 27th March, 1987. Although the show-cause notice is not available on record, from the order of the CWT it appears that it was in context of gold ornaments declared by the wife of the assessee, Smt. Arunaben, in the return of wealth filed by her for asst. yr. 1983-84. According to the CWT, the explanation of the assessee that gold ornaments belong to the wife of t...
Amrish Devnarayan Rajput Vs. the State of Gujarat
Court: Gujarat
Decided on: Aug-09-2005
Reported in: 2006CriLJ876
C.K. Buch, J.1. The present Group of Revision Applications are preferred by different petitioners accused against the common order of rejection of an application praying discharge under Section 227 of CrPC by ld. Addl. Sessions Judge, Court No. 8, City Sessions Court, Ahmedabad dated 31.08.2004 in Sessions Case No. 167/2004. The petitioners of all the Revision Applications are shown as an accused in the crime registered with Meghaninagar Police Station being CR. No. I.25/2004 for the offences punishable under various sections of Indian Penal code. Petitioner of Cri. Rev. Application No. 625/2004 Amrish Devnarayan Rajput -original accused No. 3 has preferred application exh. 12 praying discharge. Similarly, the petitioner of Cri. Revision Application No. 626/2004 Shri Anilbhai Chimanbhai Kella- original accused No. 6 has preferred application exh.13 praying discharge, petitioner of Cri. Revision Application No. 627/2004 Bharat Hashmukhlal Shah-original accused No. 7 has preferred applic...
Medical Officer Priamry Health Centre and anr. Vs. Jikubhai R. Saparia
Court: Gujarat
Decided on: Aug-08-2005
Reported in: [2006(109)FLR321]; (2006)1GLR18
R.S. Garg, J. 1. Present is an appeal by dissatisfied writ petitioners against the order dated 7.10.1998 passed in Special Civil Application No. 7735 of 1996, wherein, the learned Single Judge has refused to interfere in the matter.2. The chequered history of the matter can be summarised in the following manner. The respondent-workman claimed to have joined the services of the appellant somewhere in the year 1973 and when he was terminated on 8.12.1982, he did not immediately come to the High Court, but awaited some order in his favour. Somewhere in the year 1983, he was re-appointed, being aggrieved by the non-regularisation and appointment on daily wages, the workman filed Special Civil Application No. 5163 of 1985. In the said writ application, he challenged the order of termination dated 8.12.1982 and also sought regularisation, submitting inter alia that as his termination was bad and as he is in continuous service, he deserves to be regularised. He prayed for ad-interim writ. On ...
The Regional Director, Esi Corporation Vs. O.L. of Prasad Mills Ltd.
Court: Gujarat
Decided on: Aug-04-2005
Reported in: [2006]131CompCas652(Guj); [2005(107)FLR951]; (2005)3GLR2019; [2006]68SCL311(Guj)
ORDERR.S. Garg, J.1. The present matters have been placed before us because the learned single Judge, by his Order dated 3rd July, 2001 passed on Company Application No. 216 of 1997 in Company Petition No. 21 of 1984, found that there was a conflict of views in two judgments of the Supreme Court and as certain important issues were involved in the matter, the matter be decided by the Division Bench, the learned single Judge, accordingly, made the reference. The three questions, which have been referred to us, are as under:1. Whether the judgment of the Hon'ble Supreme Court in State Bank of Bikaner & Jaipur v. National Iron & Steel Rolling Corporation reported in 1995 AIR SCW 214 is binding or whether the judgment of the Hon'ble Supreme Court in the case of Dena Bank v. Bhikhabhai Prabhudas Parekh & Co., reported in 2000 (4) Supreme Today 5000 is binding to this case.2. Whether amount standing to the credit of the workers regarding their contribution to Employees State Insurance Act in...
Bata (India) Limited and 2 ors. Vs. S.K. Chawla
Court: Gujarat
Decided on: Aug-04-2005
Reported in: [2006(108)FLR106]; (2005)3GLR2066; (2006)ILLJ378Guj; 2005(3)CLR727
R.S. Garg, J. 1. Present is an appeal under Clause-15 of the Letters Patent by the dissatisfied employer against the order dated 8.2.1999 passed in Special Civil Application No. 2490 of 1998, whereunder the award dated 10.3.1997 made by the Presiding Officer, Labour Court, Ahmedabad, in Reference (LCA) No. 854 of 1987 has been approved with a direction in favour of the respondent-workman for his reinstatement with 60% back-wages. 2. The appellant is before this Court with a complaint that the Labour Court, so also the learned Single Judge did not appreciate that the respondent was not coming within the sweep of the definition of Sworkman as given under Section 2(s) of the Industrial Disputes Act, 1947 and that the two courts below were absolutely unjustified in observing that the respondent-workman did not commit any mistake which could lead to his termination.3. The facts necessary for disposal of the present appeal are that the present respondent was employed in the year 1963, subseq...
Timbanamuvada Gram Panchayat Vs. State of Gujarat and 3 ors.
Court: Gujarat
Decided on: Aug-04-2005
Reported in: (2005)3GLR2701
Akil Kureshi, J.1. In the present petition, the petitioner Timbanamuvada Gram Panchayat has challenged orders dated 6th May, 1992, 19th May, 1992 and 11th March, 1993 passed by the Collector by which different parcels of lands came to be granted to the respondent No. 4.2. It is the case of the Petitioner Panchayat and to which there is no serious dispute that earlier Village Panchayats of Padal and Timbanamuvada formed a group Gram Panchayat. However, subsequently on account of growth of both these villages, the two Village Panchayats were bifurcated by notification dated 1st June, 1985. Thus with effect from 1st June, 1985, two separate Panchayats, one for village Padal and another for village Timbanamuvada came into existence. The Petitioner Panchayat is opposing the grant of land in favour of the respondent No. 4 by the Collector. The respondent No. 4 which is an educational trust and which is running an 'Ashram Shala' has requested for grant of land to the Collector for extension o...
Commissioner of Wealth Tax Vs. Chanchalben W/O Harilal Jamnadas
Court: Gujarat
Decided on: Aug-04-2005
Reported in: (2006)200CTR(Guj)423; [2006]281ITR15(Guj)
D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question under Section 27(3) of the Wealth Tax Act, 1957, at the instance of the Commissioner of Wealth-tax.Whether, in law and on facts, the Appellate Tribunal is right in holding that wealth tax cannot be levied on the assessee in respect of any portion of the compensation in excess of her 1/9th share which she had received during the asst. Year in question ?2. The Assessment Years are 1975-76 to 1981-82 and the relevant valuation dates are 31st March, 1975 to 31st March, 1981 respectively. The assessee, an individual, was owner of certain immovable property which was thrown in the common hotchpot of a Hindu Undivided Family by a declaration dated 7th August, 1970. A partial partition of the property took place on 18th August, 1970 as a result of which the assessee was allotted 1/9th share of that property. In relation to the said property land acquisition proceedings were taken and on...
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