Court : Gujarat
Decided on : Mar-31-1989
Reported in : (1990)1GLR462
M.N. Venkatachaliah, J.1. This appeal by the assessee, the Alembic Chemical Works Co. Ltd., arises out of and are directed against the judgment dated 23-1-1974, of the High Court of Gujarat in Income-tax Reference 78 of 1970, answering in favour of the Revenue a question of law referred to it under Section 256(1) of the Income-tax Act, 1961, (Act) by the Income-tax Appellate Tribunal.2. On 8-6-1961, the assessee, a company in the manufacture of antibiotics and pharmaceuticals was granted licence for the manufacture, on its plant, of the wellknown antibiotic, penicillin. In the initial years of its venture the assessee was able to achieve only moderate yields from the penicillin-producing strains used by it which yielded only about 5000 units of penicillin per millilitre of the culture-medium.In the year 1963, with a view to increasing the yield of penicillin the assessee negotiated with M/s. Meiji Seika Kaisha Limited ('Meiji' for short), a reputed enterprise engaged in the manufacture...
Tag this Judgment!Court : Gujarat
Decided on : Feb-16-1989
Reported in : (1989)2GLR836
P.R. Gokulakrishnan, C.J.1. The petitioners are appellants in this letters patent appeal. The appellants filed Special Civil Application No. 8395 of 1988 for issue of a writ of mandamus or any other appropriate writ to quash and set aside the decision of the respondent Nos. 1 and 2 to offer tender for supply of bandage cloth in favour of respondent Nos. 3 and 4. There is a further prayer for directing the respondent Nos. 1 and 2 to accept the tender of the appellants after due negotiation for supply of bandage cloth in pursuance of the Tender Notice No. CMSO/ INST/F-98/RC/Bandage Cloth/87-88 dated 10-2-1988. There is also a consequential prayer for stopping the operation and execution of the impugned decision to offer the tender for supply of bandage cloths in favour of respondent Nos. 3 and 4 and also prohibiting the respondent Nos. 3 and 4 from commencing the work of supply of bandage cloth in pursuance of the tender notice. The short facts of the case for the purpose of hearing the ...
Tag this Judgment!Court : Gujarat
Decided on : Sep-12-1989
Reported in : 1990(27)ECC197; 1993(66)ELT162(Guj); (1990)1GLR346
ORDERRavani, J.1. Is there no dividing line between 'can' and should' If there is, are we (i.e., the High Court) not under Constitutional obligation to maintain the same As we also 'can' should we Or, because other can, we should not Such are the questions which have surfaced in this petition invoking exercise of powers under Art. 226/227 of the Constitution of India. 2. The petitioner-Company is manufacturing soda ash and certain other articles. It imported coming coal from Australia. As per the relevant provisions of the statute and the notifications governing import of coking coal, if the ash content in coking coal is below 12%, the importer would be entitled to exemption from payment of import duty. The petitioner had imposed coking coal by five different consignments. In four consignments the ash content of the coking coal was within the permissible limit, i.e., below 12%. However, in one of the consignments, the ash content of coking coal was 12%. Hence the Department issued show...
Tag this Judgment!Court : Gujarat
Decided on : Jul-11-1989
Reported in : (1989)2GLR645; (1991)IIILLJ469Guj
1. Petitioner, an officer in the Union Bank of India ('Bank' for short), has filed this petition challenging the order dismissing him from service. 2. Petitioner joined the service of the Bank as an officer on April 1, 1955. In 1961 he was promoted as Assistant Accountant. On March 30, 1982 petitioner was promoted to Senior Management Grade IV. Certain serious acts of omission and commission were reported against the petitioner during his tenure as Branch Manager at Kanpith Branch, Surat. Petitioner was, therefore, by order Annexure - 'B' dated March 10, 1984 suspended from service of the Bank pending departmental inquiry. Notice dated March 23, 1984 was issued by the disciplinary authority against the petitioner calling upon him to show cause why disciplinary proceedings should not be initiated against him for the alleged acts of omission and commission. Petitioner gave reply to this notice on April 11, 1984. The disciplinary authority, however, was not satisfied with this reply and a...
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-1989
Reported in : (1990)1GLR384
Mehta, J. 1. The petitioner which is a Union of Employees of the Food Corporation of India has approached this Court by way of writ petition under Art. 226 of the Constitution of India praying inter alia to hold that the employees of the petitioner-Union working in eleven depots of the Food Corporation, situated in Gujarat State mentioned in the petition are employees of the Food Corporation of India and prayed to issue a suitable writ, direction and/or order to give them necessary benefits of back wages and all other consequential benefits. 2. According to the petitioner, respondent No. 1 - Food Corporation of India has got about 11 depots with rail-siding, viz., Sabarmati, Kaligam, Thrigarth, Adalaj, Ranip, Viramgam, Baroda, Nadiad, Palana, Marida and Dasrathgaon. According to the petitioner, the employees are doing the loading and unloading, re-stacking, breaking, weighment and other incidental work including railway siding in connection with the food-grains received and sent by the...
Tag this Judgment!Court : Gujarat
Decided on : Dec-27-1989
Reported in : AIR1990Guj105; [1992]73CompCas209(Guj); (1985)1GLR57; (1990)1GLR628; (1990)1GLR628
P.R. Gokulakrishnan, C.J.1. In this group of writ petitions, the petitioners are industrial concerns which had taken loans from the respondent, Gujarat State Financial Corporation (hereinafter referred to as 'the Corporation' or 'the GSFC') and executed agreements and deeds of mortgage/pledge/hypothecation. They have made defaults in repayment of the loan and instalments thereof and in meeting their obligations to the respondent Corporation. The respondent-Corporation had, therefore, resorted to section 29(1) of the State Financial Corporation Act, 1951 (Act No. 63 of 1951), whereunder the State Financial Corporation has been conferred a right to take over the management or possession or both of the industrial concern as well as the right to transfer by way of lease or sale and realise the property pledged, mortgaged, hypothecated or assigned to the Financial Corporation. 2. The petitioners have, therefore, challenged the constitutional validity of section 29(1) of the Act, and, in the...
Tag this Judgment!Court : Gujarat
Decided on : Sep-15-1989
Reported in : 1990CriLJ1275; (1989)2GLR666(GJ)
R.C. Mankad, J.1. Whether an accused person has an absolute right to be released on bail under proviso (a) to Section 167(2) of the Code of Criminal Procedure, 1973 (new Code' for short) even after submission of the police report/chargesheet ('chargesheet' for short), if the chargesheet has been submitted after the period prescribed in the said proviso, is the question which we are called upon to answer in this application.2. Petitioners are alleged to have been involved in an offence punishable under Section 302 read with Section 114 of the Indian Penal Code ('I.P.C.' for short) for committing murder of one Shepha Nagji. It is the prosecution case that on November 17, 1988, at about 5-30 p.m. at village Ugalwan, the petitioners entered the house of the deceased Shepha Nagji and caused him injuries with Dharia and axe. Chakur Nagji, who later on lodged the information at Nota Kuntwada police station relating to the commission of the said offence, was also injured by the petitioners wit...
Tag this Judgment!Court : Gujarat
Decided on : Oct-27-1989
Reported in : (1990)2GLR830
R.J. Shah, J.1. In all the above petitions, common questions arise. The petitions are, therefore, being disposed of by this common judgment.2. The facts leading to the present group of petitions, broadly speaking, are as under:The petitioners are Unarmed Head Constables. The next promotional post in the case of the petitioners is that of Sub-Inspector of Police. Instruction 61(1) contained in the Gujarat Police Manual, 1975, Vol. I, Administration (First Edition), it is provided 'inter alia' as under:61. Unarmed Police Sub-Inspectors:(1) Sub-Inspectors are recruited direct by competitive examination and by promotion of Officers from the lower ranks. 50 per cent of the appointments on the sanctioned cadre of Sub-Inspectors are filled by direct recruitment. Half of the remaining 50 per cent posts are filled by promotion of Officers from the lower ranks and the other half by promotion of Head Constables on passing the Sub-Inspector' course at the Police Training School.Instruction 165(1)(...
Tag this Judgment!