Court : Gujarat
Decided on : Dec-11-2006
Reported in : I(2008)BC424; 2007CriLJ895
..... by payee or the holder in due course, but then the condition precedent is that, payee or holder in due course must be a 'legal entity'. section 142 of the act does not say that even if the payee or holder in due course is not a 'legal entity', a complaint can be filed by such entity or ..... 2001 by the learned 2nd joint judicial magistrate first, dhahera ('jmfc', for short) dated 01.10.2003, whereby the appellant was held guilty of offence under section 138 of the negotiable instruments act, 1881 ('the act', for short).the learned jmfc was pleased to hold that the accused - chaudhari govindbhai (govabhai) bechardas is guilty of an offence under ..... by principal officers in charge of management or by such persons who under law are recognised to represent such a body. section 141 of the act defines company and the explanation runs as under:explanation :- for the purposes of this section -(a) 'company' means any body corporate and includes a firm or other association of individual; and(b) 'director .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-08-2006
Reported in : (2007)3GLR2666
..... 21 years of age. the record shows that he was aged only 19 years at the time of incident. in view of that, compliance of sub-section (2) of section 6 of the act is obligatory. absence thereof causes miscarriage of justice. this court is of considered opinion that the ends of justice will be served if a direction is given ..... advocate for the appellant successfully pointed out to the court that the learned additional sessions judge did not comply with a mandatory obligation under sub-section (2) of section 6 of the probation of offenders act, 1958 (the act, for short). for ready reference relevant part of the same is reproduced:. the court shall call for a report from the probation officer ..... of the commission of the offence:the order of the high court is set aside and the high court is directed to make an order under section 6 of the probation of offenders act, 1958 and if it so desires remand the case to the sessions court or the trial court for doing so. the appeal shall stand allowed .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-08-2006
Reported in : (2007)3GLR2012
..... .5.1994 and the state government agreed in principle to allot the land in question to the corporation for water distribution works and in that regard the section officer of narmada and water resources department had written letter dated 21.9.1993 to the executive engineer, irrigation department, surat. it is also further submitted ..... was justified in regularizing the encroachment made by the respondent no. 4 ' a religious trust, though the lands were acquired under the provisions of the land acquisition act and were needed by surat municipal corporation for public purpose i.e. water works project (iii) when there is a conflict between public interest and private interest ..... land of the petitioner as well as other agriculturists which was acquired by the state government for surat irrigation division, surat under the provisions of the land acquisition act. a further prayer is also made directing the respondent nos. 1 to 3 and 5 i.e. the secretary, narmada and water resource department, the .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-08-2006
Reported in : [2008]296ITR473(Guj)
1. The following question has been referred for the opinion of this court:Whether, the Appellate Tribunal's findings are borne out from the record and whether the same are not perverse, whereby the additions of Rs. 3,71,000 and Rs. 7,000 respectively were deleted.2. To find out whether the answer of the Tribunal is perverse or not, we have to see the reasons given by the Tribunal. For ready reference the order of the Tribunal reads as under:We have carefully considered the rival submissions and perused the records. As rightly summarised by the Departmental Representative the points in contrary are fairly similar whether the diary belongs to the assessee or to A.B. Parikh in the personal capacity. To this the contents of the diary would be very such relevant. The diary as could be seen from its contents contains personal transactions of Shri A.B. Parikh and whenever the personal transactions or the assessee firm they are properly reflected in the books of the firm. In our view, the firs...
Tag this Judgment!Court : Gujarat
Decided on : Dec-06-2006
Reported in : (2008)11VST650(Guj)
..... on sale of plant, machinery, equipments and articles was that of the purchaser. thereupon, the purchaser made an application in the name of the assessee under section 62 of the act for determination of the following question:whether the sale of rs. 2.94 crores of plant and machinery, constituting our spinning mill at ranjit sugar road, jamnagar ..... m/s. sayaji mills limited, after the closure of the business, to shri keshariya investment limited, was not a sale of goods, within the meaning of section 2(12) of the act, effected during the course of the opponent-company's business and, therefore, the sale of proceeds were not liable to attract any tax under the gujarat sales ..... discontinuance of business and that sale of the entire mills company to shree keshariya investment limited did not amount to sale of goods as defined in section 2(12) of the act, effected during the course of the business. in view of this finding, the tribunal held that the sale proceeds realised by the mills company were .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-06-2006
Reported in : 2007CriLJ1297; (2007)2GLR1684
..... was aware about the sword of uncertainty hanging on account of pendency of the criminal appeal preferred by him. on careful reading of the scheme of section 7 of the act, it is clear that once the legislation had thought to leave the quantum of punishment on the discretion of the court conducting trial, and, therefore, ..... supplies department and in the appeal with the department, the highest officer of the state authorities, who dealt with the appeal preferred against the scheme of section 6 of the act, had found that the stock of groundnut of 6,300 kg requires to be released and the said stock was released. of course, this very appellate ..... however, it was found that the accused had disposed off all 130 edible oil tins and thereby they have committed the offence punishable under section 7(1)(a) of essential commodities act (hereinafter referred to as 'the act') by committing breach of clause 23, 26(6) and 16 of the gujarat essential articles (licensing, control and stock declaration) order, .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-04-2006
Reported in : (2007)1GLR479
..... the simple reason that the constitution of the committee, whether by management 'a' or management 'b' is in terms of the statutory requirement provided under section 35 of the act.18. the only question that would survive is to what extent the state government is entitled to put fetters on the freedom in the matter of ..... experienced staff, who came to be appointed by regular selection process, lacks bona fides. if the petitioners are desirous to assert their rights as per section 35 of the act for appointment of the staff by the committee, nothing prevents the petitioners to declare that they will not claim any grant for the whole of the ..... teachers, who are otherwise selected by regular selection process in different schools, cannot be said to be, as such, the fresh appointees, as envisaged under section 35 of the act. the question, which arises in these petitions, is not that whether the authority can fasten or compel the institution to absorb the other teacher appointed by different .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-04-2006
Reported in : (2007)1GLR879; (2007)IIILLJ263Guj
..... maintainable on question of law only, but there was no provision for framing such question by the court while entertaining the appeal. so far as appeal under section 82 of the e.s.i. act is concerned, the provision for entertaining such appeal on substantial question of law is there from the very beginning. however, the courts never used to frame any ..... .c. it is not necessary to formulate substantial questions of law as no such duty is cast on the court as like section 100 c.p.c. language of section 100 c.p.c, and section 82 of the e.s.i. act is different so far as this question is concerned. in that view of the matter, it is not necessary to frame ..... so formulated, and the court may permit the parties to argue on such questions not formulated if it is satisfied that the case involves such question. scheme of section 100 c.p.c, and section 82 of e.s.i. act is altogether different and in the later case, the court is not required to frame substantial questions as like the one under .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-01-2006
Reported in : (2007)2GLR1675
..... property at the conclusion of the trial. in the present case, it can be said that the application for valuable muddamal i.e. property, within the meaning of section 452 of the code of criminal procedure, 1973, was preferred before the lower court, but as the absconding accused persons were not arrested, the lower court decided the ..... /- and 'mangalsutra' by imposing stringent conditions as if the muddamal is being handed over to the applicant in exercise of powers vested with the court under section 451 read with section 452 of the code of criminal procedure, 1973. when there is no question of identity of the muddamal currency notes, as emerging from record during the course ..... valuable muddamal recovered during the course of investigation of crime registered with khanpur police station vide c.r. no. 1-12 of 1993 for the offences punishable under sections 395 and 397, etc. of the indian penal code. the backbone of the submissions of shri vakil is that the main accused who were tried by the .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-30-2006
Reported in : 2008ACJ989
mohit s. shah, j.1. this appeal under section 173 of the motor vehicles act, 1988 (for brevity, 'the act') is filed by the insurance company against the judgment and award dated 1.10.2005 of motor accidents claims tribunal (aux.), rajkot in m.a.c. petition no. 446 of .....
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