Court : Gujarat
Reported in : 1955CriLJ1208
Chhatpar, J.1. This appeal is from an order of conviction of the appellant of an offence Under Section 409, Indian Penal Code, and sentence of two years' rigorous imprisonment and a fine of Rs. 400/-, in default further rigorous imprisonment of three months. The offence was alleged to have been committed by the accused in respect of a sum of Rs. 397-8-0 received and misappropriated by him. The accused was a junior clerk in the office of the Chief Minister from February 1949 to December 1950.The staff of the office of the Chief Minister in April 1949 comprised a Personal Secretary who then was R. C. Raval, two stenographers named Bhadrakant Dholakia and K. G. Oza and a junior clerk, the accused. The duties of the accused then were to receive and despatch post, to present bills in the office of the Comptroller, to receive cheques for payments, to receive payments and cheques from the Bank and to disburse the amounts so received.It was also his duty to receive money orders and to maintain...
Tag this Judgment!Court : Gujarat
Reported in : (1985)1GLR459
B.K. Mehta, J.1. The original plaintiffs of Civil Suit No. 1997 of 1979 on the file of the City Civil Court, Ahmedabad being aggrieved by the order of the learned City Civil Judge holding that the plaintiffs are liable to pay ad valorem amount of court-fees under Section 6(ix) of the Bombay Court-fees Act, 1959 have approached this Court by way of revision application. A few facts be stated in order to appreciate whether the grievance of the original plaintiffs applicants before me is well founded.2. The plaintiffs are the members of one co-operative housing society known as Alap Co-operative Housing Society Ltd. situated at Usmanpura, Ahmedabad. There are about twenty four members in the society for whom twenty four houses have been built. The plaintiffs have been allotted houses bearing Nos. 17, 6, 8, 10, 13, 14, 11 and 18 respectively. The land on which these houses have been built was acquired by the Government and allotted to the Society and the Society was legally bound to pay th...
Tag this Judgment!Court : Gujarat
Reported in : [1995]215ITR735(Guj)
J.M. Panchal, J.1. At the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Ahmedabad Bench 'B' ('the Tribunal', for short) has referred the following five questions of law for the opinion of this court under section 256(1) of the Income-tax Act, 1961 ('the Act', for short) : '(1) Whether, on the facts and in the circumstances of the case, a sum of Rs. 7,005 paid by the company as interest on instalments of the incremental contribution to the Municipal Corporation is an allowable deduction in computing the taxable profits of the assessee-company ?' 2 to 16 * * * * * * * * *17. Before answering question No. 1 referred to us, it would be necessary to recapitulate certain facts. 18. The assessee claimed before the Income-tax Officer an allowance of Rs. 72,014 representing payment of betterment charge and interest to the Ahmedabad Municipal Corporation. The assessee had brought to the notice of the Appellate Assistant Commissioner of Income-tax the fact that th...
Tag this Judgment!Court : Gujarat
Reported in : [2008]85SCL226(Guj)
Jayant Patel, J.1. The present petition is preferred for sanctioning the Scheme of compromise/arrangement and it is further prayed to declare the same to be binding on the petitioner Company and existing lenders of erstwhile Vadodara-Halol Toll Road Company Limited and other persons concerned under the Scheme.2. It appears that initially there was a scheme of amalgamation of Vadodara-Halol Toll Road Company Limited and Ahmedabad-Mehsana Toll Road Company Limited with Gujarat Toll Road Investment Company Limited. The said scheme came to be considered by this Court in the proceedings of Company Petition No. 52 of 2005 and ultimately as per the judgement dated 11.5.2005 passed by this Court (Coram: K.A. Puj, J.) the scheme was sanctioned. The pertinent aspect which may be relevant and shall be dealt with hereinafter would be that at the time when this Court (Coram: K.A. Puj, J.) delivered the judgement, it was undertaken on behalf of the transferee Company, which is the petitioner herein ...
Tag this Judgment!Court : Gujarat
Reported in : (1994)119CTR(Guj)448; [1994]208ITR515(Guj)
M.B. Shah, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', has referred the following questions for our opinion under section 18 of the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'the Surtax Act'), read with section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Income-tax Act') : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that dividend of Rs. 52,17,625 and not the balance after sections 80K and 80M deductions, i.e., Rs. 20,79,050, should be excluded while computing chargeable profits under rule 1(viii) of the First Schedule to the Surtax Act, 1964 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that under rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, the proportionate capital is to be reduced only in respect of income not includible as pe...
Tag this Judgment!Court : Gujarat
Reported in : AIR1969Guj326; [1969]73ITR241(Guj)
Divan, J.1. In this Reference madeat the instance of the accountable person by the Central Board of Direct Taxes under Section 64(1) of the Estate Duty Act, 1953, (hereinafter referred to as the Act), the following question has been referred to us:--'Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,75,000/- representing the value of five immovable properties gifted by the deceased to his five sons by five Gift Deeds, dated the 25th September 1951, has been correctly included in the principal value of the estate of the deceased under the provisions of Sections 10 and 12 of the Estate Duty Act, 1953.'This Reference arises out of the estate duty assessment pertaining to the estate of Haji Samsuddin Rajabali. who died on June 30, 1954. Prior to his death, the deceased had executed five Gift Deeds, all dated September 25, 1951: and by each Gift Deed he gifted different immoveable properties mentioned in the relevant Gift Deed to each of his five sons. At the time...
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1244
B.K. Mehta, J.1. By this group of Special Civil Applications the co-operative societies of diverse nature such as primary societies as well as federal societies extending service and credit facilities, producer societies banking societies rendering banking services at urban, district and State level, sales and purchase unions at taluka, district and State level, challenge the Gujarat Co-operative Societies (Amendment) Act, 1981 (hereinafter referred to as 'the impugned Act of 1981) and the Gujarat Co-operative Societies (Amendment and Validation) Act, 1982 (hereinafter referred to as 'the impugned Act of 1982) by which the Gujarat Co-operative Societies Act, 1961 (hereinafter referred to as 'the principal Act) has been substantially amended. Since challenge to these two amending Acts in all these Special Civil Applications is almost on identical grounds and the main contentions urged by the Learned Counsel appearing in these matters are also identical, we propose to dispose of the enti...
Tag this Judgment!Court : Gujarat
Reported in : 2008CriLJ2801; (2008)3GLR2732
J.R. Vora, J.1. Instant Appeal is preferred by the Appellant under Section 374 of the Code of Criminal Procedure, 1973, against the judgment and order delivered by Additional Sessions Judge, Fast Track Court, Panchmahals, Godhra, on 11th of September, 2003, in Sessions Case No. 127 of 2003, whereby the present appellant, being accused of the said case, came to be convicted for the offence punishable under Section 376(2)(f) of the Indian Penal Code and was sentenced to undergo rigorous imprisonment of 10 years and to pay fine of Rs. 2,000/-, in default to undergo simple imprisonment of 15 days.2. Short facts leading to conviction and sentence of the appellant are as under:Victim, aged about 10 years, residing at village Bilvaniya, Taluka ' Morwa, at about 3.00 p.m., had been to grazing her cattle. At about 4.00 p.m. for drinking water, she went to the house of the accused, which was nearby. The accused was all alone in the house at that time and the victim asked for water for drinking. ...
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR698
N.G. Shelat, J.1. This Appeal arises out of an order passed on 21-9-64 by Mr. K. H. Damani, City Magistrate, 10th Court, Ahmedabad, in Criminal Case No. 178 of 1964, whereby the accused-appellant came to be convicted and sentenced to suffer rigorous imprisonment for six months and to pay a fine of Rs. 50/-, or, in default, rigorous imprisonment for 15 days for an offence under Section 53 of the Indian Post Office Act.2. The charge against the appellant-accused was that on or about 3rd of October 1963, while 'he was in service as a letter-box peon in New Civil Hospital Post Office at Ahmedabad, he opened postal articles in course of transmission contrary to his duty, and wilfully detained or delayed the said postal articles and thereby committed an offence punish able under Section 53 of the Indian Post Office Act.3. One Shri Mangubhai Nanubhai Desai who was working as an Investigating Inspector in the office of the Post Master General at Ahmedabad, on receipt of some information regard...
Tag this Judgment!Court : Gujarat
Reported in : AIR1982Guj266; (1982)2GLR140
S.L. Talatt, J.1. There is a house property bearing No. 453 on plot No. 12 at Rajkot and the property is known as 'Manoramya'. The plaintiffs are the brothers and the defendant wanted to sell the above property. The plaintiffs' case is that on 10-51968 an agreement was entered into between the parties by which the plaintiffs agreed to purchase the property for a sum of Rupees 1,10,000/-. That document is at Ext. 120. On that date two months' time was fixed for executing the sale deed. However, the defendant wanted a sum of Rs. 35,000/- which the defendant wanted to pay to the Co-operative Bank as the title-deeds were lying with the bank and the defendant had borrowed money. The plaintiffs' further case is that the defendant approached for the above sum and they were not willing to part with the sum of Rs. 35,000/- as two months' time was fixed initially for executing the document. The defendant thereupon agreed to execute the sale deed at the earliest and, therefore, the sum of Rs. 35,...
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