Court : Gujarat
Reported in : (1973)1GLR960
Divan, J.1. In all these Special Civil Applications the common questions are the challenge to the provisions of certain sections of the Forward Contracts (Regulation) Act, 1952, (Act No. 74 of 1952) (hereinafter referred to as the Act) and the two notifications. (1) dated 24th December 1964 and(2) dated 16th March 1967 issued under the provisions of Section 18, sub-section (3) of the said Act. All the petitioners, except the petitioner in Special Civil Application No.1080 of 1969, are dealers in cotton seeds. The petitioner in Special Civil Application No1080 of 1969 is the Association called the Palej Cotton-seed Buyers and Sellers Association. The narration of facts in Special Civil Application No. 2 of 1968 will be sufficient o bring out the controversy between the petitioners in each of these Special Civil Applications and the respondents. The Forward Market Commission is respondent No.2 in these Special Civil Applications and the Union of India is respondent No. 1 in each these Sp...
Tag this Judgment!Court : Gujarat
Reported in : (1981)21CTR(Guj)190; [1981]130ITR95(Guj)
Majmudar, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question to us for our decision under s. 256(1) of the I. T. Act. The said question reads thus : 'Whether, on the facts of the case, the Tribunal was right in law in holding that the bad debts of Rs. 54,145 and Rs. 10,807 for the assessment years 1967-68 and 1969-70, were not written off as required by law as per the provisions of section 36 of the Income-tax Act, 1961 ?' 2. In order to appreciate the nature of the controversy posed for our consideration in the present reference, it is necessary to have a glance at the relevant facts. The assessee-firm is a firm which is engaged in the manufacture of tins, ghamelas and various other items. It is functioning at Jamnagar. Tins are manufactured from tin plates while ghamelas from tin sheets. For the relevant assessment years 1967-68 and 1969-70, the assessee-firm had claimed allowance on account of bad debts. ...
Tag this Judgment!Court : Gujarat
Reported in : [1968]22STC160(Guj)
Mehta, J. 1. In this reference two questions have been referred by the Tribunal as under :- '(1) Whether on the facts and in the circumstances of the case the sale of Ipco Dental Creamy Snuff by the applicant under its bill dated 25th December, 1962, is covered by entry 49 in Schedule A to the Bombay Sales Tax Act, 1959 (2) If the answer to the above question is in the negative, whether the said sale is covered by entry 13 in Schedule C to the Act ?' 2. The short facts which have given rise to this reference are as under :- The applicant is a manufacturing chemist who sells the preparation described as 'Ipco Dental Creamy Snuff' as per leaflet at annexure A. The preparation contains 55 per cent. snuff, 40 per cent. water, 2.5 per cent. preservative and 2.5 per cent. flavouring agents and it is in the form of a paste filled in collapsible tubes, which are packed in cartons. The leaflet at annexure A describes the preparation as Ayurvedic Ipco Dental Creamy Snuff, Tobacco Paste. It was c...
Tag this Judgment!Court : Gujarat
Reported in : 1995(2)ALT(Cri)13; 1996CriLJ1263; (1994)1GLR792
K.J. Vaidya, J.1.This appeal by Rakesh alias Duro pravinbhai Thakar is directed against the impugned judgment and order dated 30-6-1992, rendered in the Sessions Case No. 40 of 1989 by the learned City Session Judge, Ahmedabad, wherein he on coming to be tried on the charge of having been found in possession of opium weighing 4Kg.300 grams from his scooter, punishabale under Sections 17 & 18 of Narcotic Drugs & Psychtropic Substances Act, 1985 (for short 'NDPS Act') was ultimately convicted for the same and sentence to undergo rigorous imprisonment for 10 years and to pay time of Rs. 1 lac and in default to suffer further rigorous imprisonment for two years.2. When this matter was called-out, Mr. Vivek Barot, the learned advocate for the appellant, at the very outset conceded that he does not intend to challenge the impugned order of conviction passed against the appellant on merits, however, so far as sentencing part of it is concerned, he requested this court to take lenient view of ...
Tag this Judgment!Court : Gujarat
Reported in : (1998)1GLR773
R. Balia, J.1. Rule. Heard learned counsel for the petitioner as well as the respondents. Two workmen of Abad Dairy, namely, Amrutbhai Mohanbhai Desai and Ishwarbhai Muljibhai Desai raised an industrial dispute with their employer that they have worked for more than 900 days for the dairy in a period of 5 years between 1.4.1982 and 1.4.1987 and in terms of award rendered in Reference No. 179 of 1975 of Industrial Tribunal, Ahmedabad, they are entitled to be made permanent. The employer resisted their demand inter alia on the ground that the said award was rendered in connection with the workmen employed in the Engineering Department of the Ahmedabad Municipal Corporation, whereas the Abad Dairy, though originally an establishment of Ahmedabad Municipal Corporation has since been separated and has an independent autonomous existence under the control of Gujarat Dairy Development Corporation, and that the award made in dispute between the Ahmedaad Municipal Corporation and its workmen is...
Tag this Judgment!Court : Gujarat
Reported in : AIR1991Guj107; (1991)1GLR259
ORDER1. The petitioners who are medical graduates and who have completed their Internship, have filed this petition for a writ of mandamus directing the respondents namely, the Dean of S.S.G. Hospital, Baroda, Director (Health) in Civil Hospital, Ahmedabad, and the Secretary to the Government at Gandhinagar, to fill in 95 seats in P. G. Studies instead of 78 seats allotted so far. It is their submission that the respondents are not adhering to the ratio laid down in the recommendations by the Medical Council of India for the postgraduate medical education, which have acquired a statutory force. Thus the petitioners' claim revolves around the interpretation of these recommendations.2. However, in the course of hearing the scope of this inquiry was sought to be enlarged, and the learned advocate for the petitioners requested the Court to consider the conflicting demands of (i) medical graduates of 'regular' 'batch passing their degree examination at the end of the regular terms, (ii) oth...
Tag this Judgment!Court : Gujarat
Reported in : 1997CriLJ1605; (1997)1GLR570
ORDERS.M. Soni, J.1. Petitioner, accused of Section 20(b) of Narcotic Drugs and Psychtropic Substances Act, 1985 ('NDPS Act') and Section 66(1)(b) and Section 65(A) of the Bombay Prohibition Act, was arrested on 14-2-95. On 18-5-95, petitioner-accused filed an application for bail on the ground that period of 90 days as contemplated under Section 167(2) of the Code of Criminal Procedure, 1973 ('Code' for short) from the date of his arrest has expired and as the chargesheet is not filed, he is entitled to be released on bail on default of the prosecuting agency and he be ordered to be released on bail. Said application was heard and finally decided on 25-5-95 and came to be rejected on 30-5-95, by the learned Addl. Sessions Judge., Valsad. It is stated that in the meantime i.e. on 24-5-95, chargesheet came to be submitted. It will be relevant to state that the petitioner-accused has also submitted an application before the learned Addl. Sessions Judge with a request to prevent the inves...
Tag this Judgment!Court : Gujarat
Reported in : (2009)3GLR2137
ORDER2. The petitioners have filed this petition under Article 226 of the Constitution of India praying for quashing and setting aside the impugned order dated 9-2-2009 passed by the respondent No. 1 in Petition No. 14 of 2007 as being illegal, arbitrary, unjust, unreasonable, suffering from the vices of mala fides, contrary to the provisions of the Defection Act as well as Rules framed thereunder and also violative of Article 14 of the Constitution of India. The petitioners have also prayed for the stay against the implementation, operation and execution of the impugned order dated 9-2-2009 passed by the respondent No. 1 in Petition No. 14 of 2007 and further stay against the proceedings of Petition No. 14 of 2007.3. It is the case of the petitioners that they are elected members of Morbi Nagar Palika in the general election held in the year 2005. The Morbi Nagar Palika has 42 elected members. In the meeting held on 21-12-2005, Shri Pradipbhai H. Vala, came to be elected as the Presid...
Tag this Judgment!Court : Gujarat
Reported in : 2003CriLJ2668; (2003)4GLR191
M.S. Shah, J. 1. This appeal is directed against the judgment and order dated 29.12.1998 passed by the learned Sessions Judge, Rajkot convicting the appellant-accused for the offence punishable under Section 302 IPC and sentencing the accused to undergo imprisonment for life with fine of Rs. 500/= in default simple imprisonment for one month for the said offence. By the same judgment the accused was acquitted of the offence punishable under Section 135(1) read with Section 37 of the Bombay Police Act.2. The accused was doing the business of preparing and selling South Indian dishes like idli, dosas on the Kalavad Road at Rajkot. The charge against the accused was that deceased Bhagirathsinh Juvansinh Jadeja used to often visit the larry of the accused and used to eat food articles free of cost and was harassing the accused. On 2.3.1997 at about 9.00 P.M., the deceased had gone to the larry of the accused and beaten the accused by giving slaps and fist and kick blows. Thereafter, the ac...
Tag this Judgment!Court : Gujarat
Reported in : [1976]104ITR581(Guj)
B.K. Mehta, J.1. As all these three references relate to the identical question as to whether the payment of interest should be considered as a part of the cost of plant and machinery and, therefore, in the nature of capital expenditure, we intend to dispose of these three references by this common judgment. In order to appreciate the rival contentions urged on behalf of the parties, it would be necessary to notice some facts which have given rise to these references. 2. The assessee-company is engaged in the business of manufacturing high tensile wires for prestressed concrete construction or any other product or products. The assessee-company entered into a contract on March 25, 1961, with Kobe Steel Works Limited, Shinko Wire Company Limited and C. Itoh & Company Limited, all of Japan, for the purposes of establishing and erecting a plant for high tensile steel wires required for prestressed concrete construction. For that purpose, a basic agreement was effected between the aforesai...
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