Gujarat Court August 2008 Judgments
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Musa @ Jula Mamad Shaikh Vs. State of Gujarat
Court: Gujarat
Decided on: Aug-11-2008
Reported in: (2009)1GLR297
Z.K. Saiyed, J.1. The present appeal is preferred by the appellant - ori. Accused against the judgment and order of conviction and sentence dated 28.2.2000 passed by the learned Addl. Sessions Judge, Gandhidham, Kutchh in Sessions Case No. 321/1999 for the offence punishable under Section 302 of Indian Penal Code (for short 'IPC').2. Originally, the present appellant - accused of Sessions Case No. 321/1999 was charged and tried by the learned Addl. Sessions Judge, Gandhidham for the offence punishable under Section 302 and 498-A of IPC. At the conclusion of trial, the appellant came to be convicted for the offence under Section 302 of IPC and sentenced for life imprisonment and fine a of Rs. 5000/-, in default, further S/I for one year vide impugned judgment and order dated 28.2.2000. However, vide said judgment, the appellant-accused came to be acquitted for the offence punishable under Section 498-A of IPC.3. The facts of the prosecution case are that the accused - appellant who is c...
Vinodbhai Balashanker Raval Vs. Deputy Collector, Stamp Duty Valuation ...
Court: Gujarat
Decided on: Aug-08-2008
Reported in: (2008)3GLR2754
Jayant Patel, J.1. Rule. Mr. Sunit Shah learned Government Pleader appearing with Ms. Bhavika Kotecha learned Asst. Government Pleader, waives service of notice of rule for the respondent Nos. 1, 2 and 3.2. With the consent of the learned Counsel appearing for both the sides, the matter is finally heard.3. The short fact of the case appears to be that the petitioner purchased one property, and the document was presented for registration on 4-7-2000. As the document was not properly stamped, as per the sub-register, the matter was referred to the Deputy Collector, under the Bombay Stamp Act, 1958 (hereinafter referred to as the 'Act') read with the Bombay Stamp (Determination of Market Value of the Property) Rules, 1984 (hereinafter referred to as the 'Rules'). It appears that the notice was issued, whereas the contention of the petitioner is that the notice was not received by him, therefore, the reply could not be submitted. Ultimately, the Deputy Collector passed the order on 22-12-2...
Madhukarbhai Trambakaklal Shahthro' Poa Jigneshbhai M. Shah and 2 Ors. ...
Court: Gujarat
Decided on: Aug-08-2008
Reported in: (2009)1GLR86
M.R. Shah, J.1. Present Appeal from Order under Order 43 Rule 1 of the Code of Civil Procedure is filed by the appellants - original plaintiffs challenging the impugned order passed by the learned trail Court dated 22.05.2007 below Exh.5 in Special Civil Suit No. 337 of 2006 in dismissing the said application Exh.5 submitted by the plaintiff under Order XXXIX Rule 2 of the Code of Civil Procedure.2. Appellants - original plaintiffs had filed Civil Suit No. 337 of 2006 in the Court of learned Principal Senior Civil Judge, Ahmedabad (Rural) under Section 6 of the Specific Relief Act for restoration of the possession of disputed plot / plots situated at Sterling City Township, Bopal, Taluka - Daskori, Ahmedabad (R). In the said suit the plaintiffs submitted application Exh.5 under Order XXXIX Rule 2 for interim injunction during the pendency of the suit restraining the defendants from putting up any construction on the aforesaid plots in question and restraining the defendants from transf...
Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax
Court: Gujarat
Decided on: Aug-08-2008
Reported in: (2008)218CTR(Guj)541; [2008]307ITR1(Guj)
D.A. Mehta, J.1. All these petitions have been heard together as it is an accepted position that the issue involved is common. Special Civil Application No. 6215 of 1999 has been taken as the lead matter and accordingly detailed facts are taken from the said petition.2. The petitioner was a Firm comprised of four partners. The Firm continued business up to 31.03.1992 i.e. the day on which the Firm was dissolved. In the subsequent period, viz. previous year relevant to Assessment Year 1993-94 certain transactions were carried out and hence, a return of income in the status of Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three erstwhile partners of the petitioner Firm. Certain loose papers were found from the residence of one of the partners Mr. T.V. Sujan. The said documents were seized and statement of Mr. Sujan ...
State of Gujarat Vs. Ambalal Mathurbhai Patel
Court: Gujarat
Decided on: Aug-08-2008
Reported in: (2009)1GLR330
J.C. Upadhyaya, J.1. By preferring this appeal under Section 378 of the Code of Criminal Procedure [ Cr. P.C.], the appellant - State of Gujarat challenged the legality and validity of the judgment rendered by the Ld. Sessions Judge, Vadodara on 17/1/1991 in Criminal Appeal No. 30/1988. By the impugned judgment, the Ld. Sessions Judge allowed the appeal preferred by the respondent herein and Ld. Sessions Judge was pleased to set aside judgment and order delivered by the Ld. Judicial Magistrate First Class, Padra Dist. Vadodara [for short 'Ld. Magistrate'] passed in Criminal Case No. 47/1986. The Ld. Magistrate by his judgment and order dated 29/10/1988 convicted the respondent herein who was original accused in Criminal Case No. 47/1986 for the offences punishable under Sections 409, 477(A), 465 and 471 of the Indian Penal Code [IPC] and the accused was sentenced to undergo simple imprisonment of one year and fine of Rs. 1,000/- for the offence punishable under Section 409 of the IPC a...
Elecon Engineering Company Ltd. and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-07-2008
Reported in: (2009)21VST132(Guj)
D.A. Mehta, J.1. This petition has been preferred challenging the action of the respondents authority of demanding and recovering the tax on the basis of the certificates issued by the Sales Tax Department on 1.11.1994 and 27.6.1996 being cancelled in the following circumstances. In 1993, respondent - State of Gujarat announced the scheme titled - Incentive Scheme for Wind Power Generation 1993 (the Scheme) for extending sales tax incentives to industrial undertakings who would set up wind farms in the State of Gujarat so as to curb the gap between demand and supply of power in the State. Pursuant to the said Scheme, the petitioner installed three windmills in two lots at Lambha, Dist: Jamnagar between the period of March 1994 and March 1995. On 1.11.1994, Sales Tax Department issued exemption certificate granting sales tax deferment benefit to the tune of Rs. 41,35,503/- and the said certificate was effective from 31st March, 1994. The period of benefit was available for a span of six...
Commissioner of Income Tax Vs. Claris Lifesciences Ltd.
Court: Gujarat
Decided on: Aug-07-2008
Reported in: (2009)221CTR(Guj)301
ORDERK.A. Puj, J.1. The Revenue has filed this tax appeal under Section 260A of the IT Act, 1961 ('the Act for short') for asst. yr. 2001-02 proposing to formulate the following substantial question of law for the determination and consideration of this Court:Whether the Tribunal is right in law and on facts in deleting the disallowance of claim of deduction made under Section 35(2AB) amounting to Rs. 40,80,942 ?2. The brief facts giving rise to present appeal are that the assessee had set up in-house R&D; facility and incurred capital and revenue expenditure. The assessee applied to Ministry of Science & Technology, Department of Scientific & Industrial Research (DSIR) on 7th Aug., 2000 for approval. However, the approval was given only on 27th Feb., 2001. In the approval letter by a note, it was mentioned that the facility approved for the purpose of Section 35(2AB) was from 27th Feb., 2001 till 31st March, 2003. In the return filed by the assessee, it had claimed the weighted deduct...
Mukesh Gandhi Vs. Deputy Secretary (Health) Medical Education and Rese ...
Court: Gujarat
Decided on: Aug-07-2008
Reported in: AIR2009Guj7
Jayant Patel, J.1. Leave to join Additional Director, Health, Medical Services and Medical Education as party respondent. 2. Rule. Ms.Kotecha, learned AGP waives service of notice of Rule for the respondent authorities, including the newly added respondent. With the consent of the learned Counsel for both the sides, it matter is heard.3. The short facts of the case appear to be that the wife of the petitioner is having cirrhotic liver due to Hepatitis-C with Genothype-I and her blood group is 'Rh A+'. She is already under the treatment of Sterling Hospital, Ahmedabad. As per the petitioner, upon the advice of the doctors, a liver is required to be transplanted in the body of the wife with a view to save her life. Therefore, the petitioner had applied for permission of harvesting of the liver by Sterling Hospital, Ahmedabad. It is the case of the petitioner that the liver is to be transplanted at the hospital of experts at Delhi, where the success ratio of transplantation of liver opera...
Commissioner of Customs Vs. Filco Trade Centre (P) Ltd. and anr.
Court: Gujarat
Decided on: Aug-06-2008
Reported in: 2009(239)ELT19(Guj)
D.A. Mehta, J.1. The following three questions were proposed by the appellant revenue when the appeal was originally filed.[a] Whether, in the facts and circumstances of the case, the learned Tribunal has committed substantial error of law in placing much reliance on the decision in the case of Shri Shantilal Shah and Ors. v. CC, Bangalore 2005 (69) RLT-442 CESTAT-Bangalore and in the case of Marshil Exports v. C.C. (Appeals), Airport, Mumbai 2005 (70) RLT-90 (CESTAT-Mumbai), and ignoring the evidentiary value of the statements of the respondents recorded under Section 108 of the Customs Act, 1962, by the Customs Preventive Officers and also ignored the decision in case of Shri Nazir-us-Rahaman v. CC, Mumbai reported in , where Hon'ble Tribunal has relied upon the Hon'ble Supreme Court Judgement in the case of Shri D. Bhoormal : 1975CriLJ545 and the said case has been considered and relied upon by the Commissioner (Appeals), Ahmedabad in Order-in-Appeal No. 46 and 47 - AHD/Cus/Commr(A)...
Surat Municipal Corpn. thr' Its Commissioner and Anr. Vs. Rameshchandr ...
Court: Gujarat
Decided on: Aug-06-2008
Reported in: (2008)3GLR2751
M.R. Shah, J.1. By way of this petition under Article 227 of the Constitution of India, the petitioner - Surat Municipal Corporation has prayed for appropriate writ, order and/or directions, for quashing and setting aside the judgement and order dtd.10/1/2006 passed by the learned Presiding Officer, FTC No. 4, Surat in Regular Civil Appeal No. 49 of 2003 in dismissing the same and confirming the judgement and order dtd. 5/5/2001 passed by the learned Civil Judge (S.D.), Surat in Municipal Tax Appeal No. 25 of 1999.2. The respondents are owners of property situated in Chauta Bazar, Surat. The petitioner ' Surat Municipal Corporation assessed ratable value of the property of the respondent and issued notice to the respondent dtd.10/8/1999, the respondent raised objection and thereafter the petitioner - Surat Municipal Corporation assessed rent of the property in question at the rate of Rs. 1200 per month and the annual assessment was fixed at Rs. 14,400. Being aggrieved by and dissatisfi...
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