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 : Nov-11-2003
Reported in : AIR2004Guj164
D. A. Mehta, J.1. This is a reference made by the Council of the Institute of Chartered Accountants of India being the petitioner under Section 21(5) of the Chartered Accountants Act, 1949 (the Act). The Reference is in respect of Shri Mukesh R. Shah, Chartered Accountant (Respondent) in the matter of recommendation of the petitioner made in the 228th Meeting held at New Delhi from 18th to 20th October, 2002.2. Shri S.K. Agarwal, Commissioner of Income-tax, Ahmedabad (the complainant) made the following allegations/charges against the respondent :'1.1 He had fabricated and filed challans for advance tax in respect of certain clients and relatives and then filed their returns of income showing nominal income so as to claim refund against advance tax paid. On investigation it was found by the Income-tax Department that the respondent had changed the amount of advance tax paid in copies of Challans that are retained by the assessee and sent to the Department along with the return. The ret...
Tag this Judgment!Court : Gujarat
Decided on : Dec-26-2003
Reported in : 2004CriLJ771; (2004)1GLR404
B. J. Shethna, J.1. Against the judgment and order of acquittal dated 27-6-2003 passed by learned Additional Sessions Judge, Fast Track Court No. 1, Vadodara, in Sessions Case No. 248 of 2002 acquitting the respondents-accused for the offences punishable under Sections 147, 148, 149, 188, 504, 342, 427, 436, 395, 307 and 302 of the I.P.C., the appellant-State of Gujarat has filed the above Appeal. Thereafter, the State of Gujarat had filed the above Misc. Criminal Application No. 9677 of 2003 in the said Appeal and prayed that the appellant-State be permitted to produce the affidavits of four witnesses, namely, (i) Zahirabibi, Exh. 46, (ii) Sairabanu Habibulla Shaikh, Exh. 39, (iii) Sahejadkhan Hasankhan, Exh. 124 and (iv) Mohmad Ashraf Shaikh, Exh. 123 on record and further evidence of the witnesses be permitted to be recorded and also be ordered retrial after quashing the entire proceedings. Thereafter, another Misc. Criminal Application No. 9825 of 2003 was filed in the said Appeal ...
Tag this Judgment!Court : Gujarat
Decided on : Mar-04-2003
Reported in : (2003)2GLR1550
B.J. Shethna, J.1. This appeal is directed against impugned judgment and order of conviction and sentence dated 28-5-1998 passed by the learned 3rd Joint Addl. Sessions Judge, Kheda, Nadiad in Sessions Case No. 235 of 1997 whereby the learned Judge convicted the appellant-accused for the offence under Section 302 read with Section 34 I.P.C. and sentenced him to suffer life imprisonment and to pay fine of Rs. 500/- in default to further undergo S.I. for one month.Case of the Prosecution in brief :-On 9-6-1997 the First Informant lodged a First Information Report at Virsad Police Station inter alia stating that on 8-6-1997 at about 9-30 in the night the deceased who was serving as a driver at the place of the first informant and the brother of the first informant by name Pradeep had gone to village Virsad for the purpose of filling up diesel in the tractor at a Petrol Pump near Dharmaj Chokdi. The tractor was thereafter taken at the place of one Raman Panchal for the purpose of welding a...
Tag this Judgment!Court : Gujarat
Decided on : May-06-2003
Reported in : 2005(184)ELT240(Guj); (2003)2GLR1665
R.K. Abichandani, J.1. Rule. Mr. D. N. Patel waives service of rule. At the request of both the sides, we take up the matter for final disposal.2. The petitioners have challenged the communication dated 10th January, 2003, issued by the Assistant Commissioner of Central Excise and Customs, Division I, Ankleshwar, by which the refund claim application which was made by the petitioner was returned with an observation that the relevant date for the purpose of Section 11B of the Central Excise Act, 1944, would be from the date of fresh filing of the refund claim. The petitioners, by letters dated 20th December, 2002, submitted two refund applications to the respondent No. 3, claiming the refund of the excess duty of Rs. 1,36,040/- in respect of Unit-I and Rs. 20,21,872-96 ps. in respect of Unit-III, paid by the petitioner for the goods cleared during the period from January, 2002 to March, 2002. Copies of these two refund applications are at Annexures : A/1 and A/2 to the petition. Accordi...
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