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 : 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 : 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 : Dec-26-2003
Reported in : 2004CriLJ771; (2004)1GLR404
..... air 1999 sc 2292, and (v) ramanna v. state of maharashtra, reported in 2003 (4) crimes 33. we would like to reproduce section 165 of the evidence act, 1872 (for short 'the act') which is as under :section 165. judge's power to put questions or order production :- the judge may, in order to discover or to obtain proper proof of relevant ..... be any quarrel with the principle laid down by the hon'ble supreme court in the aforesaid judgments about the powers of the learned trial judge under section 165 of the evidence act, but none of the judgments of the hon'ble supreme court has any application to the facts of the present case, therefore, we have refrained ourselves ..... general is also rejected.13. at this stage, we must state that the learned defence counsel shri sushil kumar has brought to our notice provisions of section 167 of the said act and submitted that there cannot be no new trial in this case. he submitted that improper admission and rejection of evidence by itself would not be a .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-2003
Reported in : 2004ACJ1657
..... was nationalized in the year 1972 from 2nd january 1973 and the general insurance corporation of india was to carry out its objectives under section 9 of the act. the act of 1972 bestowed an exclusive privilege to operate, on the four nationalized insurance companies. however, the exclusive privilege was taken away by virtue ..... to the common detriment and for regulation and control of such business, the parliament enacted the general insurance business (nationalization) act, 1972 (act of 1972) which by section 2 declared that the said act was enacted for giving effect to the policy of the state as defined in article 12 towards securing the principles specified in ..... source : website of general insurance corporation of india - http://www.gicofindia.org/ about_us.html).14. the expression 'general insurance business' as defined in section 3(g) of the act of 1972, means fire, marine or miscellaneous insurance business, whether carried on singly or in combination with one or more of them, but does .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-2003
Reported in : (2004)1GLR637; [2004]53SCL330(Guj)
..... was nationalized in the year 1972 from 2nd january, 1973 and the general insurance corporation of india was to carry out its objectives under section 9 of the act. the act of 1972 bestowed an exclusive privilege to operate, on the four nationalized insurance companies. however, the exclusive privilege was taken away by virtue ..... (source: website of general insurance corporation of india - http://www.gicofindia.org/about_us.html).14. the expression 'general insurance business' as defined in section 3(g) of the act of 1972, means fire, marine or miscellaneous insurance business, whether carried on singly or in combination with one or more of them, but does ..... to the common detriment and for regulation and control of such business, the parliament enacted the general insurance business (nationalisation) act, 1972 (act 57 of 1972) which by section 2 declared that the said act was enacted for giving effect to the policy of the state as defined in article 12 towards securing the principles specified .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-21-2003
Reported in : [2004]135TAXMAN125(Guj)
..... actually seized by the income-tax authorities should be the period for which the petitioners should be given relief in the matter of payment of interest under section 234a of the act, as the petitioners could not have filed their returns even if they wanted to file the same. in the instant case, however, the petitioners were ..... aforestated period, it was impossible for the petitioners to file the returns and, therefore, the petitioners cannot be saddled with any liability to pay interest under section 234a of the act in respect of the said period. it has been submitted by him that immediately upon getting the copies of the books of account, the returns had been ..... .4.2 as the returns had been filed late, when the assessment orders were made, the assessing officer had levied penal interest under the provisions of section 234a of the act.4.3 on 21-5-1996, the central board of direct taxes had issued instructions to all the chief commissioners of income-tax and directors general (investigation .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-21-2003
Reported in : (2004)187CTR(Guj)613; [2004]267ITR108(Guj)
..... aforestated period, it was impossible for the petitioners to file the returns and, therefore, the petitioners cannot be saddled with any liability to pay interest under sec. 234a of the act in respect of the said period. it has been submitted by him that immediately upon getting the copies of the books of accounts, the returns had been ..... . 4.2 as the returns had been filed late, when the assessment orders were made, the assessing officer had levied penal interest under the provisions of sec. 234a of the act. 4.3 on 21.5.96, the central board of direct taxes had issued instructions to all the chief commissioners of income-tax and directors general (investigation ..... ) under circular no. 400/234/95-it(b) dt. 23.5.96 to reduce or waive penal interest charged under the provisions of sec. 234a, 234b and 234c of the act in certain cases. by virtue of the said circular, the chief commissioners and directors-general (investigation) have been empowered to reduce or waive penal interest .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-19-2003
Reported in : (2004)3GLR628
..... exercised judicially on well-recognised principles, after balancing all the aggravating and mitigating circumstances of the crime guided by the legislative policy incernible form the provisions contained in sections 253(2) and 354(3) of the code of criminal procedure. in other words, the extreme penalty can be inflicted only in gravest cases of the extreme ..... of the accused. if the accused is young or old, he shall not be sentenced to death.3) the probability that the accused would not commit criminal acts of violence as would constitute a continuing threat to society.4) the probability that the accused can be reformed and rehabilitated. the state shall by evidence prove that ..... is rightly permittedcoming to the facts of this case, which is narrated hereinabove in extensio, it is clear that the accused by his pervert, ghoulish and depraved act has brought an abrupt and early end of an innocent child who had hardly seen seven summers of her life, in the most ghastly and dastardly manner and .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-18-2003
Reported in : (2004)2GLR555
..... for the purpose of determination of reference on merits so that the order that it eventually passes could be termed as 'award' within the meaning of section 2[b] of the act. the labour court / industrial tribunal cannot and shall not dispose of the proceedings for default of either of the parties. where such rejection of reference ..... such determination of an industrial dispute or question relating thereto is undertaken by the labour court on reference being made under section 10 of the act, or by an application under section 10[4a] of the act, where the said section is applicable. in both the events, what is pre-requisite is that there was a dispute that needed to be ..... upon the dispute and to finally determine the dispute or the question relating thereto as to make the concerned order an award within the meaning of section 2[b] of the act. the karnataka high court has considered various decisions of the high court on this issue. the relevant observations made by the karnataka high court at .....
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