Court : Gujarat
Decided on : Jan-22-2003
Reported in : (2003)182CTR(Guj)362; [2003]261ITR338(Guj)
..... for the assessee in both the references stated that the assessee did not press for question no. 2 in both the references, which relates to relief under section 80j of the act. question no. 2 in both the references, therefore, stands disposed of accordingly as unanswered on the ground that the assessee has not pressed for the same. ..... a direct result of- (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or (ii) riot or civil disturbance ; or (iii) accidental fire or explosion ; or (iv) action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), and, thereafter, at anytime before the expiry of three ..... to the assets other than the destroyed assets.19. it was contended that once we hold that the tribunal was not justified in denying the benefit of section 33b of the act in respect of the assets which were extensively damaged, we must, as a corollary, restore the order of the commissioner of income-tax (appeals) in its .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-30-2003
Reported in : (2003)2GLR1835
..... at shahpur police station, ahmedabad city on 25-11-1995 for the offences punishable under sections 467, 468, 469, 471 and 201 of i.p.c. and under sections 25(1a), (1-aa), 1b, 3 and 29 of the arms act and section 9 of the explosive act.2. undisputedly, the applicant is in judicial custody since 7-12-1995 in connection ..... with the aforesaid offences. he has been charge-sheeted along with other co-accused on 26-11-1996. initially, the case of the present applicant and the co-accused was committed under section 209 of cr ..... may be imposed by the court while releasing him on bail.5. the applicant was immediately arrested and was charge-sheeted for the offence punishable under section 25(1-aa) of the act which is exclusively triable by the court of sessions. but after hearing, the learned sessions judge while dealing with the discharge application preferred by the .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-04-2003
Reported in : (2003)3GLR1899
..... the powers flowing from the code and especially from sections 437/439.77.2 the phraseology of sub-section (4) of section 34 indicates, indirectly two contingencies : (i) where an accused is found guilty of the offence punishable under the i.p.c. or any other law such as arms act, explosives act etc. but has been acquitted by the very judgment of ..... not found acceptable because it does not take care of the fact situation if the same judge/court would have been appointed under section 23 to act as a judge/court competent to try the cases of offence punishable under p.o.t.a.77.1 it is decided by the apex court in more ..... bail so that the presiding judge of special court can appreciate the case of the prosecution in the light of all relevant provisions and the restrictions imposed under section 49 of the act. if this submission is accepted, then the resultant effect would be of relegation of the petitioners-accused to special court for bail afresh. this submission is .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2003
Reported in : 2004ACJ1816; AIR2003Guj320; (2004)1GLR227
..... low-tension cable into the premises of the respondents was held to be not a justifiable defence. thus, merely because the illegal act could be attributed to a stranger is not enough to absolve the liability of the board regarding the live wire lying on the road ..... its escape. the liability under this rule is strict and it is no defence that the thing escaped without that person's wilful act, default or neglect or even that he had no knowledge of its existence. this rule laid down a principle of liability that ..... deceased was earning rs. 10,000/- per annum. the plaintiffs have proved that the deceased was died due to electrocution due to negligent act on the part of the geb and the court has jurisdiction to entertain the suit and the learned judge has awarded rs. 1, ..... . mehta, j. 1. the executive engineer, jamnagar division, gujarat electricity board has tiled this appeal under section 96 of the civil procedure code against the judgment and decree dated 2-4-1984 passed by iind joint civil judge .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-16-2003
Reported in : (2003)183CTR(Guj)108; [2003]261ITR73(Guj)
..... trace out these relevant instructions which are the subject matter of the proceedings. the instructions issued by the board on august 1, 1969, read as follows :'section 48 of the income-tax act, 1961, prescribes the mode of computation of the income chargeable under the head 'capital gain'. it, inter alia, allows a deduction for the cost ..... a case where agricultural land is converted into non-agricultural land and then sold for non-agricultural use. 2. 'capital asset' as defined in section 2(14) of the income-tax act includes property held by the assessee but does not include agricultural land and so long as the property remains an agricultural land, it is, in ..... r.k. abichandani, j.1. the income-tax appellate tribunal, ahmedabad bench 'b', has referred the following question for the opinion of this court under section 256(1) of the income-tax act, 1961.'whether in law and on facts circular no. 88, dated august 1, 1969, issued by the central board of direct taxes but subsequently withdrawn .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-16-2003
Reported in : [2003]128TAXMAN166(Guj)
..... out these relevant instructions which are the subject of the matter of the proceedings. the instructions issued by the board on 1-8-1969 read as follows :'section 48 of the income tax act, 1961, prescribes the mode of computation of the income chargeable under the head capital gain. it, inter alia, allows a deduction for the cost of the ..... in a case where agricultural land is converted into non-agricultural land and then sold for non-agricultural use.2. capital asset as defined in section 2(14) of the income tax act includes property held by the assessee but does not include agricultural land and so long as the property remains an agricultural land, it is, in law, not ..... with reference to the legal meaning of the expression capital asset. when an asset is not a capital asset as defined in the act, it will not obviously be a capital asset for the purpose of section 48. it is only when the agricultural land is converted into a non-agricultural land what the land becomes is a capital asset .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-18-2003
Reported in : AIR2003Guj222; (2003)2GLR1395b
..... that the marriage is not in contravention of the conditions specified in clause - 2 of section 5 of the marriage act.(v) the petitioner failed to prove that the consent of the petitioner of that of his guardian was obtained by fraud and thereby the petitioner is not ..... petitioner also failed to prove that the petitioner is entitled to get decree of nullity to annul the marriage between the petitioner and the opponent under section 12 of the hindu marriage act.(iii) the petitioner failed to prove that the marriage has not been consummated owing to the defect of the wife.(iv) the petitioner failed to prove ..... owing to the impotence of the opponent. whatever was stated in the medical report, the petitioner has stated the same thing in his application filed under section 12(1)(a) of the act.4. jyotsnaben wife-opponent has filed her reply to the said application vide exh. 27. she has denied the contentions raised by the petitioner in this .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-28-2003
Reported in : (2003)2GLR1438
..... of causing death of the deceased also proceeds on the assumption that culpable homicide would amount to murder only if the act by which the death is caused is done with the intention of causing death. section 300 enumerates four clauses and if any one of them applies, it would be a case of culpable homicide amounting ..... hospital, ahmedabad where the deceased succumbed to the injuries. the crime for the offences punishable under sections 147, 148, 302, 323 and 325 read with section 149 i.p.c. and also for the offence punishable under section 135 of the bombay police act, was therefore, registered against the accused. the weapons used in the incident were produced by ..... injury which would result in death. ordinarily, a man is presumed to intend necessary consequences of his act.'it is not necessary to pursue this line of discussion as the case at hand sufficiently attracts clause 3rdly of section 300.23. various decisions cited by the learned counsel for the accused are not required to be dealt .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-30-2003
Reported in : (2003)2GLR1624; (2003)IIILLJ525Guj
..... well that an appeal is maintainable against the order passed under section 7a of the act, a review application was filed. it can be inferred that this was with a view to delay the payment. after the review application is rejected, the ..... only after hearing these two officers and after taking into consideration the material produced by the establishment, like monthwise statements that the authorities passed the order under section 7a of the act. from the record it clearly transpires that the establishment was bent upon to avoid payment of the amount ordered by the authorities, that is why knowing ..... that it is an ex-parte order. for the ready perusal relevant portion of the order is set out below :'and whereas, a summon/notice under section 7a of the act was issued tothe establishment vide this office letter no. gj/ 28204/ enf.iv/326 dated 6-10-2000 in order to afford him opportunity of representing .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-30-2003
Reported in : 2003CriLJ2401; (2003)1GLR706
..... compromise purshis whereby the petitioner admitted the entire suit amount with interest and accordingly the learned board of nomiees, surat passed award under section 96 of the gujarat co-operative societies act based upon the consent terms filed by the petitioner and the complainant-bank. 12.4 the petitioner not only agreed and filed consent ..... this case, and i have come to the conclusion that the petitioner is entitled to bail. the petitioner is accused of offences under sections.132 and 135(l)(b) of the customs act, 1962. on conviction, the maximum sentence that can be imposed on the petitioner is imprisonment for a term which may extend to seven ..... of the respondent state has submitted that today investigating officer has filed affidavit which reflects that serious offence alleged to have been committed by the petitioner under section 409 and said offence can be said to be serious offence affecting the society at a large and punishment is life imprisonment and therefore, the petitioner .....
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