Court : Gujarat
Decided on : Jan-23-2003
Reported in : 2003CriLJ2868; (2003)1GLR772
H.K. Rathod, J. 1. Few observations made by the Apex Court in case of Chairman, Railway Board v. Chandrima Das, reported in AIR 2000 SC 988, as regards the rights enshrined under Part III of the Constitution of India are relevant and material in the peculiar facts and circumstances of the present case. They are therefore, reproduced as under :'36. The rights guaranteed under Part III of the Constitution are not absolute in terms. They are subject to reasonable restriction, and therefore, in case of non-citizen also, those Rights will be available subject to such restrictions as may be imposed in the interest of the security of the State or other important considerations. Interest of the Nation and security of the State is supreme. Since 1948, when the Universal Declaration was adopted till this day, there have been many changes political, social and economic while terrorism has disturbed the global scenario. Primacy of the interest of Nation and the security of State will have to be re...
Tag this Judgment!Court : Gujarat
Decided on : Feb-14-2003
Reported in : [2003]129TAXMAN80(Guj)
A.B. Chandani, J.This Reference is made under section 21(5) of the Chartered Accountants Act, 1949, by which the council has forwarded the case to this court after finding the respondent, who is a member of the Institute of Chartered Accountants of India, guilty of misconduct other than the misconduct as is referred to in sub-section (4) of section 21 of the Act, and recommended removal of the respondents name from the Register of members of the institute of Chartered Accountants of India for a period of six months.2. The Charge levelled against the respondent in respect of the alleged misconduct reads as under :'The respondent had, authored a book entitled Tax Planning for Secret Income (hereinafter referred to as 'the Black Money')'. on going through the Preface as well as the contents of the book. It was seen that the author had explained in detail the various methods of creation of black money followed by different sections of society and the methods legal as well as illegal genera...
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-2003
Reported in : (2004)2GLR1117
Akshay H.Mehta, J.1. This group of appeals has been filed by the Ahmedabad Municipal Corporation under Section 411 of the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter referred to as 'the Act') challenging the judgments and the assessments of the GRV of the concerned properties made by the Small Causes Court at Ahmedabad. The Small Causes Court in the Municipal Valuation Appeals filed before it, has upset the valuation done by the Assessment Officer of the appellant and instead has fixed its own, which is not acceptable to the appellant herein. Since they involve common questions of facts and law, they are disposed of by this common judgment.2. The concerned properties are situated within the areas of Ahmedabad City which are subjected to imposition of property tax. For this purpose, appellant has made the assessment of the tax of the said properties, which according to it, is done in consonance with the provisions relating to the property tax as contained in the Act ...
Tag this Judgment!Court : Gujarat
Decided on : May-01-2003
Reported in : 2004ACJ495; (2003)3GLR2258
M.S. Shah, J.1. The present appeal and cross-objections are directed against the judgment and award dated 8-10-1984 rendered by the Motor Accident Claims Tribunal (Aux.), Junagadh in M.A.C.P. No. 330 of 1982 whereby the Tribunal awarded a sum of Rs. 4,55,000/- to the claimants as compensation for death of Dr. Prabhudas Patel, son of original-claimant Nos. 1 and 2, husband of claimant No. 3 and father of minor claimant Nos. 4 and 5. The said death took place on account of the injuries caused by an accident involving a bus owned by Gujarat State Road Transport Corporation and run by its driver Kara Laxman and an auto-rickshaw owned by original opponent No. 5-Gulammohmedkhan Abdulkhan and driven by original opponent No. 4-Ashwinkumar Vasantrai Joshi. The Tribunal held that the aforesaid four opponents were jointly and severally liable to pay the aforesaid award amount with running interest at the rate of 6% p.a. from the date of the petition till realisation with proportionate costs there...
Tag this Judgment!Court : Gujarat
Decided on : Jun-26-2003
Reported in : [2004(101)FLR536]; (2004)1GLR160
Ravi R. Tripathi, J. 1. The present petition is filed by Saurashtra University and its Registrar challenging the order dated 4th December, 2001 passed by the Deputy Labour Commissioner, Saurashtra-Kutch at Rajkot making a Reference of the dispute mentioned in the Schedule attached thereto, and the order dated 7th March, 2002 passed by the Industrial Tribunal, Rajkot in Reference (IT) No.10 of 2002 directing the petitioner-University to maintain status quo qua the five workmen till the next date of hearing, issuing a show cause notice to show cause as to why the reliefs prayed for in the application be not granted and fixing the next date of hearing on 20th March, 2002. 2. The Civil Application No.1649 of 2003 is filed for a relief to issue an interim mandatory order to the opponents not to give effect to the show cause notice dated 19th February, 2003 in any manner, by terminating the services of the said five workmen, pending the hearing and final disposal of the Special Civil Applica...
Tag this Judgment!Court : Gujarat
Decided on : Sep-02-2003
Reported in : (2003)3GLR2595
Kundan Singh, J. 1. This Revision Application has been preferred by the petitioners-original defendants-tenants against the judgment and order dated 30.8.2002 in Regular Civil Appeal No. 31 of 1997 passed by the 5th Extra Assistant Judge, Kheda at Nadiad whereby the judgment and decree dated 10.2.1997 in Regular Civil Suit NO. 338 of 1990 passed by the 5th Joint Civil Judge (S.D.), Nadiad for recovery of actual, vacant and physical possession of the suit shop from the defendants has been confirmed.2. The petitioner no.1 Popatlal Vadilal Bhansali is the original tenant of the suit property which was rented to him for business purpose. The petitioner no.1 was doing his business of hosiery and readymade clothes in the name and style of Deepmala Dresses. Thereafter, that business name was changed and the firm Parth Jewellers was started in the suit premises. The respondents-plaintiffs did not see the petitioner no.1 sitting regularly in the suit shop. Hence, they filed Regular Civil Suit n...
Tag this Judgment!Court : Gujarat
Decided on : Oct-16-2003
Reported in : (2003)185CTR(Guj)389; [2004]266ITR47(Guj)
D.A. Mehta, J. 1. The appeal under Section 260A of the IT Act, 1961, (the Act) was admitted on the following four questions of law :'(a) whether the Tribunal was right in law in holding that the liability of the appellant to ONGC in respect of gas consumption subsequent to 29th Jan., 1987, was contingent liability and was not allowable though the Gujarat High Court had dismissed the writ petition of the appellant challenging the said levy by its judgment delivered in financial year 1993-94 and the Hon'ble Supreme Court had not granted any stay and had earlier by its decision dt. 4th May, 1990, for the period prior to 29th Jan., 1987, upheld the right of ONGC to demand the price as per their decision which was not open to challenge by the appellant ? (b) Whether the Tribunal was right in law in holding that the interest amount claimed by the ONGC in respect of arrears of its claim for gas liability referred to in question No. (a) was also not allowable as the same was, contingent liabil...
Tag this Judgment!Court : Gujarat
Decided on : Oct-16-2003
Reported in : [2004]138STC282(Guj)
K.A. Puj, J.1. The petitioner, by filing this petition under article 226 of the Constitution of India, has challenged the impugned action of the respondent Municipal Corporation, including the customs duty element in the value of the goods for the purposes of levy of octroi from the petitioner-company in respect of the capital goods and raw materials imported by the petitioner-company, on the ground that it is illegal and without any authority of law. The petitioner has also prayed for quashing and setting aside the communications/ letters/orders dated November 6, 1996, March 15, 1997 and January 12, 1998 and claimed refund of the octroi duty collected by the respondent-corporation illegally and without any authority of law. The petitioner has further prayed for mandatory direction against the respondent-corporation directing it to forbear from collecting octroi duty from the petitioner-company in respect of the capital goods and raw materials imported by the petitioner-company without...
Tag this Judgment!Court : Gujarat
Decided on : Dec-02-2003
Reported in : II(2004)ACC518; 2005ACJ19; AIR2004Guj157; (2004)1GLR875
M.S. Shah, J. 1. RULE. Ms Megha Jani, learned counsel forrespondents No.2 and 3 waives service of Rule. As far asrespondent No.1 is concerned, since he was a truck driverand does not have any conflicting interest withrespondents No.2 and 3 and the effective relief sought bythe petitioner-claimant in the Motor Accident ClaimPetition is against the owner and insurer of the truck inquestion, and since respondent No.1 was already servedearlier, the Court does not think it fit to issue noticeof Rule on respondent No.1 and to wait for him to appear.In the facts and circumstances of the case, thepetition is taken up for final disposal today.2. The petitioner filed Motor Accident ClaimPetition No.32 of 2003 praying for compensation onaccount of death of his son Mansukh Narishiji Majiranawho expired in a motor vehicle accident at Gandhidham on31.12.2002. The claim petition was filed under Sections140 and 166 of the Motor Vehicles Act, 1988 (hereinafterreferred to as 'the Act'). Within a few mon...
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-2003
Reported in : 2004ACJ1657
R.K. Abichandani, J.1. These three Letters Patent Appeals have been directed against the judgement and order of the learned Single Judge passed on 8th August 2003, allowing the three petitions from which these appeals arise, while the Special Civil Application No. 9425 of 2002 has been filed for a direction on the respondents - insurance companies not to exclude the diseases contracted by the petitioner No.2 during the period of mediclaim policy, which was renewed from time to time, and not to load the premium, as was sought to be done, and to renew the mediclaim policies of the petitioner No.2 and 3.2. All the matters relate to mediclaim insurance policy and revolve around the question, whether the insurer has absolute right to cancel the contract of mediclaim insurance or to refuse renewal of the mediclaim policy and have been argued together by the learned counsel appearing for all the parties.Brief Facts and Pleadings :3. The Letters Patent Appeal No.1028 of 2003, which arises from...
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