Court : Gujarat
Decided on : Jan-21-2006
Reported in : 2006(202)ELT762(Guj); 2008[10]STR502
..... against the petitioner. it is stated that the petitioner has given the cheques voluntarily, and that the department is not by-passing the provision of section 11a of the act. it is admitted that no show cause notice has been issued by the department in relation to 15 invoices, and that investigation is in progress.8 ..... 'stop payment' of other cheques, it is this action of the respondent, of compelling the petitioner to tender cheques without issuance of show cause notice under section 11a of the act, which is subject-matter of challenge in this petition.6. heard mr. ramnandan singh and mr. jitendra malkan, learned advocates for the petitioners and respondent ..... of fake central excise invoices. it is contended that the petitioner was compelled to tender the aforesaid cheques, despite the fact that no notice under section 11a of the act had been issued against the petitioner. it is submitted that out of 13 cheques which were recovered from the petitioner, two cheques drawn on sachin .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-24-2006
Reported in : IV(2006)ACC225; 2008ACJ104
..... decisions on similar lines, with respect, do not appeal to us in view of clear legislative intent running through provisions under chapter-x of the motor vehicles act, 1988 and section 168. 13. similar view has been taken by single judge of patna high court in oriental insurance co. ltd. v. sarju ram and ors. : ..... the gujarat motor vehicles rules, 1989 contains adequate provisions which would enable the claims tribunal to satisfy itself in respect of matters necessary for awarding compensation under section 140 of the act. sub-rule (9) of rule 231 provides that the claims tribunal shall proceed with the application for compensation, on the basis of - i. first ..... caused on account of a motor vehicle accident. to that extent substantive law of the country stands modified. there is no manner of doubt that section 140 of the act is beneficial and social welfare piece of legislation. it is well settled that in construing social welfare legislation, the courts should adopt a beneficial rule .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-24-2006
Reported in : 2009[16]STR227
..... fraud and suppression of fact which required detailed investigation and scrutiny of past records, for which extended period of five years has been prescribed under proviso to section 11-a of the central excise act 1944?2. heard ms. avani s. mehta, learned addl. central government standing counsel. it is submitted that an adequate opportunity of hearing was granted to the respondent ..... the period of time, show cause notices can be issued separately. first for seized goods within six months prescribed under section 110(2) of the customs act, 1962 made applicable to central excise cases by virtue of section 12 of central excise act failing which seized goods are liable to be released unconditionally and second for the amount of duty evaded by resorting to .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-25-2006
Reported in : [2006]282ITR642(Guj)
..... reasonable explanation to offer against the charge of concealment or furnishing inaccurate particulars of income. therefore, in this case expln. 1 to section 271(1)(c) is clearly applicable. i, therefore, levy penalty under section 271(1)(c) of the it act amounting to rs. 50,893 as calculated below:5. the assessee carried the matter in appeal before the cit(a) who ..... (1)(c) does not apply to cash credits?3. the assessment year is 1981-82. the assessment came to be framed under section 144 of the act wherein one of the additions was in relation to cash credits amounting to rs. 71,000 (the tribunal has found that the correct amount should be 61,000). the ..... . the matter rested at that stage insofar as quantum proceedings are concerned.4. the ao initiated penalty proceedings under section 271(1)(c) of the act and levied penalty by recording as under:9. after tribunal's order, a fresh notice under section 271(1)(c)/274 was served on the assessee on 15th july, 1986. so far the assessee has not .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-25-2006
Reported in : [2006]284ITR61(Guj)
..... ., in favour of the assessee and against the revenue.12. the position in law is well settled. merely because the high court has called for a reference under section 256(2) of the act it is not necessary for the high court to decide an issue or a question which does not arise out of the impugned order of tribunal. as the ..... not be open to undertake such an exercise. he, therefore, submitted that the entire order was without jurisdiction. the only powers that tribunal has are in terms of section 254(2) of the act. he also pressed into service the decision in the case of cit v. shervani sugar syndicate ltd. : [1993]200itr745(all) and in the case of salem co-operative ..... d.a. mehta, j.1. the tribunal, ahmedabad bench 'c', has referred the following two questions for each of the references under section 256(2) of the it act, 1961 :ra no. 352/ahd/1988:(1) whether, the tribunal is right in law in deleting the addition of rs. 7,65,960 on account of fictitious purchases of colour .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-27-2006
Reported in : (2006)1GLR816
..... having blood stains is also not proved by the prosecution as the investigating officer has not recovered the clothes of the accused by drawing panchnama under section 27 of the evidence act. what is produced on record is merely a recovery panchnama and, therefore, no reliance can be placed upon the said piece of evidence to ..... has to be satisfied that it is voluntary and is not the result of inducement, threat or promise envisaged under section 24 of the evidence act or was brought about in suspicious circumstances to circumvent sections 25 and 26. the court is required to look into the surrounding circumstances to find out as to whether such confession ..... disappearance of the evidence after committing the offence. the learned special judge also held that the prosecution has failed to prove the charge under section 3(2)(v) of the atrocities act. in view of the above referred to conclusions, the learned special judge held that the charge levelled against the accused for commission of offence .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-27-2006
Reported in : 2006(198)ELT495(Guj)
..... be the last date for ensuring compliance of the mandatory requirement of the section of the act. failure on your part in this regard shall forthwith result in dismissal of the appeal petition for non compliance of the requirement of pre-deposit of duties ..... the request is not found acceptable and directed the petitioner to produced additional evidence to support its claim for financial hardship in view of provisions of section 35f of central excise act and an opportunity was given to present the case before the commissioner of appeals. thus the petitioner was directed to produce the evidence if any and ..... impugned order within the said period of 15 days, failing which your appeal petition on merits shall be dismissed for non-compliance of the requirement of section 35f of the central excise act, 1944.after making the deposits, a photocopy of payment document should be sent so as to reach this office by 4th july, 1997 which shall .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-27-2006
Reported in : AIR2006Guj97
..... bursting of crackers on public streets. it has been stated that, in pursuance of powers given to the commissioner of police, ahmedabad city, under the provisions of section 33 of the bombay police act, an order dated 13.11.1997 had been issued by him, whereby it has been ordered that crackers should not be bursted on public streets in the city .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-31-2006
Reported in : 2006ACJ2222
..... the labour court while adjudicating upon a penal termination of service of a workman either under section 10 or under section 33 of the industrial disputes act to call upon the employer to adduce additional evidence to substantiate the charge of misconduct by giving some specific opportunity after decision on the ..... . in our view, it cannot be pressed into service in the facts and circumstances of the present appeals. that is a case under section 33(2)(b) and section 10 of the industrial disputes act and which turns upon its own facts. the supreme court came to the conclusion that no duty is cast on the industrial tribunal or ..... appellant that no evidence can be adduced on facts which have not been specifically pleaded is concerned, it is relevant to keep in mind that the motor vehicles act is a beneficial piece of legislation and such a hyper-technical approach is not warranted in order to forward the aims and objects of this statute and to give .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-31-2006
Reported in : (2006)IIILLJ169Guj
..... had filed a complaint on 20.1.2001 with city b police station. jamnagar in respect of the aforesaid fraudulent transactions, which complaint was registered under sections 408 and 409 of the indian penal code, 1860 with registration no. 74/2001; and, on investigation by the police, the police inspector had confirmed ..... bank if in any departmental or judicial proceedings the pensioner is found guilty of grave misconduct of negligence or criminal breach of trust or forgery or acts done fraudulently during the period of his service:provided that the board shall be consulted before any final orders are passed;provided further that departmental proceedings ..... committed by him, he had passed away and, therefore, taking disciplinary action by the respondent was not possible. it is submitted on that basis that the acts/ offences committed by late mr. padia attracted the penalty of dismissal which entails forfeiture of entire past service and that in turn entailed disqualification for any pensionary .....
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