Gujarat Court September 2008 Judgments
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Commissioner of C. Ex. Vs. Gandhi Travels
Court: Gujarat
Decided on: Sep-16-2008
Reported in: 2009[13]STR597
K.A. Puj, J.1. The Commissioner of Central Excise, Vadodara II, has filed this Tax Appeal under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Service Tax Act (sic) (Finance Act, 1994), proposing to formulate the following substantial questions of law:(a) Whether or not the 'tour' service provided by the respondent to their clients under contract in vehicles covered by permits granted under Motor Vehicles Act as 'contract carriage' will be covered under the definition of the 'tour operator' as given under Section 65(115) of the Finance Act, 1994?(b) Whether or not, a 'contract carriage' constructed or adopted and equipped and maintained in accordance with such specification as may be prescribed in this behalf are 'tourist vehicle' ?(c) Whether or not, in view of the facts and circumstances of the case, the Tribunal is justified in holding that the service provided by the respondent is not covered under 'tour operator' services ?2. Heard Mr. Harin P. Raval, lea...
Gujarat State Road Trans. Corpn. Vs. Bhavnaben R. Shah (Deleted) and o ...
Court: Gujarat
Decided on: Sep-16-2008
Reported in: 2009ACJ1999
J.R. Vora, J.1. The present first appeal is preferred by the original opponent Gujarat State Road Transport Corporation of Motor Accident Claim Petition No. 167 of 2003, against the judgment and award delivered by Motor Accidents Claims Tribunal (Auxiliary), Valsad on 17.6.2006, wherein the Tribunal was pleased to award, in all, compensation of Rs. 15,63,500 to the claimants-present opponents with running interest at the rate of 7.5 per cent from the date of application till realization, for the death of Rameshchandra Shah, caused by accident, who happens to be the father of present respondent Nos. 2 and 3.2. As to the brief facts of the case, Rameshchandra Shah, on 29.8.1997, was travelling from Dahej to Ankleshwar in his Maruti car, which dashed near village Bhesli with S.T. bus bearing No. GJ 1-Z 1265, driven by driver of the original opponent present appellant-Gujarat State Road Transport Corporation and on account of head-on collision, death of Rameshchandra Shah was caused.3. Cla...
Hasmukh Nanji Rabari and ors. Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-16-2008
Reported in: (2009)1GLR345
J.R. Vora, J.1. Instant Appeal is preferred by the appellants under Section 374 of the Code of Criminal Procedure, 1973, against the judgment and order delivered by Presiding Officer, Fast Track Court No. 4, District - Rajkot at Morbi, on 11th of August, 2005, in Sessions Case No. 2 of 2003, whereby the present appellants came to be convicted for the offences punishable under Sections 143, 147, 148, 323, 324, 504 and 307 of the Indian Penal Code as well as under Section 135 of the Bombay Police Act. Each of the appellants was sentenced to undergo six months imprisonment and to pay fine of Rs. 500/-, in default to undergo one month imprisonment for the offence punishable under Section 143 of the Indian Penal Code; to undergo two years imprisonment and to pay fine of Rs. 1,000/- in default to undergo one month imprisonment for the offence punishable under Section 147 of the Indian Penal Code; to undergo imprisonment of three years and to pay fine of Rs. 3,000/- in default to undergo impr...
Commissioner of Income-tax - Ii Vs. Hindustan Marble (P.) Ltd.
Court: Gujarat
Decided on: Sep-16-2008
Reported in: [2009]179TAXMAN289(Guj)
D.A. Mehta, J.1. Both these appeals are taken up for hearing together as they emanate out of the common order of the Tribunal dated 12-1-2007. Tax Appeal No. 438 of 2008 arises out of the order passed in the appeal filed by the assessee before the Tribunal, while Tax Appeal No. 439 of 2008 arises out of the order passed in the appeal filed by the revenue before the Tribunal.2. Appellant-revenue has proposed the following questions in respective appeals.Tax Appeal No. 438 of 2008:(A) Whether the Appellate Tribunal has correctly appreciated the facts on record so as to direct the Assessing Officer to compute the unaccounted income in respect of under-invoicing on the figure of Rs. 68,72,970 at the rate of 36.41 per cent of the sales to outsiders, when the Assessing Officer had estimated the under-invoicing at the rate of 50 per cent of the sales to outsiders after taking into account the seized material ?(B) Whether the Appellate Tribunal has correctly appreciated the facts on record so ...
New India Assurance Co. Ltd. Vs. Tejabhai Savabhai Dangar and anr.
Court: Gujarat
Decided on: Sep-16-2008
Reported in: [2008(119)FLR1112]
K.S. Jhaveri, J.1. The New India Assurance Company Limited has filed this appeal against the Judgment and award dated 9.2.2007, passed by Workmen Compensation Commissioner, Labour Court, Kutch, in W.C.N.F. No. 21 of 1999. By the impugned judgment the learned Judge has passed an award of compensation of Rs. 2,21,004/- and also interest from 28.8.1999 at 12% interest and also penalty of Rs. 1,10,502/-. He has also directed the Insurance Company to pay Rs. 50,000/- medical expenses.The original claimant Tejabhai Savabhai Dangar was working with the present respondent No. 2 as driver. When he was driving truck insured with the appellant and returning from Vadodara, met with an accident due to brake fail as a result of which he sustained injuries and had to take medical treatment. Thereafter he filed the aforesaid claim petition wherein the learned Commissioner has passed award of compensation as stated hereinabove.2. As a result of hearing and perusal of the record, the only question to be...
Friends Co-operative Credit Society Ltd. Vs. Tarunkumar Ratilal Shah
Court: Gujarat
Decided on: Sep-15-2008
Reported in: [2008(119)FLR1113]
S.R. Brahmbhatt, J.1. Rule. Mr. Mishra, learned Counsel waives service of Rule on behalf of respondent. By consent, Rule is fixed forthwith.The petitioner-employer has preferred this petition under Article 227 of the Constitution-of India challenging the award passed by the Labour Court, Vadodara dated 16.11.2007 in Reference (LCA) No. 1591 of 1998 declaring that the termination of the respondent workman effected by the petitioner on 1.7.1998 was illegal and therefore quashed the same and directed the petitioner to reinstate the workman with 25% back wages and continuity of service and awarding Rs. 1000/- towards expenses. This award is impugned in the present petition.2. Shri Parekh, learned Counsel appearing for the petitioner submitted that workman has not proved that he had worked for 240 days. The findings of the Labour Court are therefore, contrary to evidence on record and therefore, the same deserves to be quashed and set aside. Shri Parekh has further submitted that the petiti...
In Re: C.M. Smith and Sons Ltd.
Court: Gujarat
Decided on: Sep-15-2008
Reported in: [2008]146CompCas359(Guj); [2009]89SCL377(Guj)
H.N. Devani, J.1. These petitions are filed by three petitioner companies for sanction of the scheme of arrangement in the nature of amalgamation of Madhu Auto Cast P. Ltd. and Smith Techno Cast P. Ltd., the transferor companies with C. M. Smith and Sons Ltd., the transferee company under Section 391 read with Section 394 of the Companies Act, 1956 ('the Act'). All the petitioner companies belong to the same group of management.2. It is the case of the Petitioner companies that the transferor companies and the transferee company belong to the same group of management and are engaged in similar commercial activities in the related sector. According to the petitioners, it would be advantageous to amalgamate the transferor companies with the transferee company as the amalgamation would result in optimum utilization of management and other resources and would reduce the administrative costs. The Resources of the companies would be conveniently merged and pooled together leading to a more e...
Commissioner of Income Tax Vs. C.A. Taktawala
Court: Gujarat
Decided on: Sep-15-2008
Reported in: (2008)219CTR(Guj)529; [2009]309ITR417(Guj); [2009]177TAXMAN47(Guj)
D.A. Mehta, J.1. In all these appeals as the controversy Involved is common, they are taken up for hearing and disposal together.2. The issue relates to levy of penalty under Sections 271(1)(a), 271(1)(c) and 273(2)(a) of the IT Act, 1961 (the Act). For the present it is not necessary to specify the penalties levied year-wise. Suffice it to state that various penalties relate to asst. yrs. 1982-83 to 1985-86.3. Originally when the appeals had come up for hearing, the following question was proposed by appellant-Revenue:Whether the Tribunal is right in law and on facts in cancelling the penalty levied under Sections 271(1)(c), 271(1)(a) and 273(2)(a) of the IT Act, on the ground that benefit under the amnesty scheme was available to the assessee, when subsequent to search operation, the assessee itself had revised its returns on a number of time, which would go to show that the return was not voluntary?After hearing the parties vide order dt. 25th Oct., 2005 the appeals came to be rejec...
H.H. Maharaja Shri Jyotindrasinhji Vs. Assistant Commissioner of Incom ...
Court: Gujarat
Decided on: Sep-12-2008
Reported in: (2008)220CTR(Guj)485
K.A. Puj, J.1. The assessee/appellant has filed the above tax appeals under Section 260A of the IT Act, 1961 (for short 'the Act') proposing to formulate the substantial questions of law for the determination and consideration of this Court. Tax Appeal Nos. 224 to 228 of 2002 are pertaining to asst. yrs. 1984-85, 1985-86, 1986-87, 1988-89 and 1989-90. Tax Appeal No. 229 of 2002 pertains to asst. yr. 1987-88. Tax Appeal Nos. 1317 and 1318 of 2005 pertain to asst. yrs. 1990-91 and 1991-92.2. Tax Appeal Nos. 224 to 228 of 2002 were admitted by this Court on 24th July, 2002 formulating the following substantial questions of law:(i) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in its interpretation and/or application of Clauses 3(2) and 4 of the UK Trusts in holding that the same are specific trusts and not discretionary trusts?(ii) Whether on the facts and circumstances of the case, the Tribunal has erred in holding that even if UK settlements a...
B.B. Lathia Vs. Shradhha Aromatics P. Ltd. and ors.
Court: Gujarat
Decided on: Sep-12-2008
Reported in: [2009]147CompCas353(Guj); [2009]91SCL97(Guj)
D.A. Mehta, J.1. This appeal has been preferred against order dated November 27, 2007, Shraddha Aromatics P. Ltd. v. Official Liquidator of Global Arya Industries Ltd. [2009] 147 Comp Cas 322 (Guj), made by the company court in Company Application No. 504 of 2007 whereby original respondent No. 4 in Official Liquidator's Report No. 143 of 2007 was permitted to make a higher bid for the property of Global Arya Industries Ltd. (hereinafter to be referred to as 'the company in liquidation'), whose properties had already been put to auction by the company court and sale confirmed in favour of the appellant herein.2. The facts briefly stated : The properties of the company in liquidation were valued at a sum of Rs. 64,00,000 as per report of the valuer and the highest offer received by the sale committee was of Rs. 67,00,000. Thereafter, the appellant herein along with others was permitted to make a higher offer by paying late entry charges. It is an accepted position that respondent No. 1 ...
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