Court : Gujarat
Reported in : [1970]77ITR165(Guj)
Bhagwati, C.J.1. The question arising in this petition is a question of considerable importance relating to the applicability of section 5 of the Limitation Act, 1963, to an application for reference made to the Income-tax Appellate Tribunal under section 66, sub-section (1), of the Indian Income-tax Act, 1922. The question lies in the narrow compass but in order to appreciate it, it is necessary to notice briefly the facts giving rise to the petition. 2. In the course of the assessment to income-tax for the assessment year 1961-62, the assessee, who is the respondent before us, claimed that a sum of Rs. 1,05,900 was liable to be deducted in computing the total income of the assessee but this claim was disallowed by the Income-tax Officer and the sum of Rs. 1,05,900 was included in the total income of the assessee. The assessee preferred an appeal to the Appellate Assistant Commissioner but the appeal was unsuccessful. This was followed by a further appeal to the Income-tax Appellate T...
Tag this Judgment!Court : Gujarat
Reported in : (1965)0GLR583; [1965]58ITR100(Guj)
Bhagwati, J.1. An interesting question of construction of section 2(6A)(c) of the Income-tax Act arises on this reference. The reference relates to the assessment of the assessee, an individual, for the assessment year 1956-57, the corresponding accounting year being Samvat year 2011 (i.e., 27th October, 1954, to 14th November, 1955). The assessee at all material times held 18 shares in a limited company called the Gujarat Spinning and Weaving Company Limited which we shall for the sake of convenience briefly refer as the company. The company went into liquidation on 23rd October, 1954. On 20th November, 1954, the liquidator of the company decided to make a distribution of Rs. 3,500 per share amongst the shareholders and pursuant to this decision the assessee received from the liquidator on 25th November, 1954, a sum of Rs. 63,000 as and by way of distribution in respect of her 18 shares. The sum of Rs. 3,500 per share distributed amongst the shareholders was composed of the following ...
Tag this Judgment!Court : Gujarat
Reported in : (1963)4GLR387
M.R. Mody, J.1. The Bombay Tenancy and Agricultural Lands Act, 1948, (hereinafter referred to as the Act) is again the Act which has given rise to these two civil revision applications. These two civil revisional applications have been filed by the respective petitioners against an order passed by the learned Civil Judge (Junior Division), Sankheda on miscellaneous application No. 5 of 1960.In order to appreciate the points raised in this application it is necessary to mention a few facts and these facts are very simple. There is an immovable property bearing survey No. 274 in the village Morakhala in Kalol Taluka of the Panch Mahals District. This immovable property consisted of agricultural lands. This agricultural land was owned by one Kuberdas Sampatram the father of the opponents before me.Before the year 1939 Kuberdas Sampatram mortgaged these agricultural lands to one Tribhuvan Nathalal and Purshottam Gulab. In the year 1950 Kuberdas Sampatram filed a suit being regular civil su...
Tag this Judgment!Court : Gujarat
Reported in : (2005)1GLR665
M.R. Shah, J.1. Instant appeal is filed under Section 374(2) of the Code of Criminal Procedure, 1973 ('the Code' for short) against judgment dated March 24, 2000, passed by the learned Additional Sessions Judge, Camp at Anand, in Sessions Case No.181 of 1999, by which the appellant is convicted of the offences punishable under Sections 363, & 376 r.w.sec.511 of the Indian Penal Code ('I.P.C.' for short) and sentenced to suffer R.I. for 10 years and fine of Rs.1000/-, in default, S.I. for six months.2. In view of decision in the case of State of Punjab v. Ram Dev, 2003 A.I.R. SCW 6947, we do not propose to mention name of the victim.The age of the victim on the date of incident was 5 years. The parents of the victim are residing at village Kunjrav, Taluka : Anand. The name of her father is Dineshbhai Rameshbhai Patel. The victim has one brother. On 30th May, 1998, the victim was playing with her brother and friends Jigisha and Sagar near Ramji Mandir. At that time, accused by enticing/i...
Tag this Judgment!Court : Gujarat
Reported in : AIR1998Guj1
ORDERR. Balia, J. 1. This petition is filed by one Becharbhai V. Patel for issuing a mandamus to the respondents to allot land to the petitioner on Saputara Hill Station and to treat the petitioner on par with other persons who have been allotted land on Saputara Hill Station on the basis of the Government Resolution of 1970.2. A few facts in the present petition may be noted. An application was moved by the petitioner, describing himself as organizer of Divya Land Development Corporation for allotment of land to the proposed society named as Preyas Cooperative Housing Society Limited, Saputara, District Dang for the purpose of constructing row houses and bangalows therein. As the name of Corporation suggests, the petitioner is engaged in business of construction of buildings. The application was for an estimated land admeasuring 12000 to 15000 sq. yards without specifying the exact plot of land or exact Measure or class of plot in respect of which allotment was sought. When the allotm...
Tag this Judgment!Court : Gujarat
Reported in : 1995CriLJ671; (1993)2GLR830
Vaidya, J. 1. This appeal by the appellant-convict Mohmad Jahangirkhan Pathan, is directed against the impugned judgment and order dated 29-12-1992, rendered in Sessions Case No. 26/89 by the learned Additional Sessions Judge, Mehsan, wherein he at the end of trial on coming to be convicted for the alleged offence punishable under Section 20(b)(ii) of the Narcotic Drugs and Psychotrophic Substances Act, 1985 (for short 'Narcotic Act'), was sentenced to undergo RI for 10 years and to pay fine of Rs. 1 lac and in default, to undergo further RI for six months.2. The prosecution case as per the evidence of R.S. Nathani (PW-2, Exh. 13), PSI, Mehsana Police Station, is to the effect that on 23-11-1987 when he along with Police Constable Hathising Khemchand (PW-1, Exh. 7) and others (not examined) and two Panch witnesses were going for the prohibition raid, he received information that one person was selling 'charas' on the public road near 'Takdir Pan House'. On this tip off, he along with t...
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1047; (1995)ILLJ793Guj
1. This appeal for enhancement of sentence by the State of Gujarat, is directed against the impugned judgment and order of sentence dated 21.8.1991, rendered in Criminal Case No. 838 of 1991, by Shri N. C. Chaudhari, the learned J. M. F. C., Idar, wherein the respondent - Ishwarbhai Harkhabhai Patel, who came to be tried for the alleged officer punishable under Section 21(1)(i)(iv)(c) read with Section 92 of the Factories Act, 1948, on his pleading guilty came to be convicted for the same and sentenced to pay fine of Rs. 2,000/- and in default, to undergo S. I. for 20 days. 2. According to Mr. S. G. Patel, Factory Inspector, Ahmedabad, when he visited 'Shri Sardar Patel Regional Oil Seeds Growers' Co-op. Union Ltd. ' at Idar on 30.4.1991, it came to his notice that on 22.4.1991 at 9.05 hours, a serious accident had taken place wherein one Manoj Maganbhai Katara, an employee working in the said factory sustained injury as a result of which his left hand was cut-off right from elbow, as ...
Tag this Judgment!Court : Gujarat
Reported in : (2000)3GLR2323
M.R. Calla, J. 1. This appeal is directed against the order dated 6th April 1999 passed by the Judge, Court No.XVI, City Civil Court, Ahmedabad.2. The respondents nos.1 and 2 herein (orig. plaintiffs) filed Regular Civil Suit No.855 of 1999 before the City Civil Court, at Ahmedabad along with an application for temporary injunction, in the following terms:'(A) That the defendants by itself, its partners, servants, agents, dealers, distributors and assignees be restrained by an order of temporary injunction of this Hon'ble Court till final disposal of this suit, from infringing the plaintiffs' Trade Mark 'VICKS' by use of the Trade Mark 'VIKAS' or any other marks similar to the plaintiffs' Trade Mark 'VICKS'.(B) That the defendants by itself, its partners, servants, agents, dealers, distributors and assignees be restrained by an order of temporary injunction of this Hon'ble Court till the final disposal of this suit from infringing the plaintiffs' Copy Right in the artistic work in labe...
Tag this Judgment!Court : Gujarat
Reported in : (1980)21GLR913
M.P. Thakkar, J.1. Litigation may or not be a luxury for some. This litigation is in any case about 'luxuries'. The constitutional validity of a tax on luxuries provided in a hotel such as air-conditioning, television, channel music, personal telephone etc. is challenged by hotel owners who have to collect the tax from their customers availing of such luxuries.2. A Public Limited Company engaged in the business of running Hotels at Ahmedabad - Cama Hotels Ltd., petitioner in Special Civil Application No. 1263/78, and three Private Limited Companies engaged in the same business at Baroda, have instituted four allied petitions under Article 226 of the Constitution of India in order to challenge the constitutional validity of the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 mainly on the ground that the State Legislature has no legal competence to enact the legislation in question under Entry 62 of List II of Schedule VII to the Constitution of India and on some other gro...
Tag this Judgment!Court : Gujarat
Reported in : (1997)2GLR1077
N.J. Pandya, J.1. In all three persons were facing trial by way of Sessions Case No. 336 of 1992 of the Court of City Sessions Judge, Ahmedabad essentially for offence under Section 302 of Indian Penal Code. The charge that came to be framed refers to also Sections 120-B and 34 of Indian Penal Code. The charge at Exh. 2 has been framed very carefully and individually, all of them came to be charged for offence under Section 302 and collectively read with Section 120-B and/or Section 34 of Indian Penal Code.2. The incident leading to the said trial occurred on 20th May 1992 at about 1-00 p.m. in Staff Quarter No. 7 of Mental Hospital Compound, situated behind H.B. Kapadia High School, outside Delhi Darwaja, Ahmedabad. Son Chetan @ Pappu of Mrs. Ilvina was done to death in a very brutal manner. As per the prosecution case, hands of the deceased were tied at his back with a rope or a string, his mouth was goggled and with a sharp cutting as well as blunt instrument injuries on his body we...
Tag this Judgment!