Court : Gujarat
Reported in : (1986)57CTR(Guj)151; [1986]162ITR800(Guj)
R. C. MANKAD J. - The Income-tax Appellate Tribunal ('the Tribunal 'for short), Ahmedabad Bench, has referred to us two questions at the instance of the assessee and four questions at the instance of the Revenue for our opinion under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). They are as under :At the instance of the assessee :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was not entitled to proportionate export rebate on qualifying income as per sub-rules(3) and (4) of rule 2 of the Income-tax years 1966-67 and 1967-68)(2) Whether the Tribunal was justified in law in disallowing expenditure of Rs. 52,555.50 incurred towards issue of bonus shares by the assessee holding the same as expenditure of capital nature ?'At the instance of the Revenue :'(3) Whether, on the facts and in the circumstances of the case, the figure arrived at by computation under rule 19(5) was ...
Tag this Judgment!Court : Gujarat
Reported in : [1992]197ITR385(Guj)
G.T. Nanavati, J.1. In this petition under article 226 of the Constitution, the petitioner wants this court to quash and set aside the order dated August 6, 1990, passed by the Assistant Commissioner of Income-tax under section 132(5) of the Income-tax Act (hereinafter referred to as 'the Act') and also the order dated March 7, 1991, passed by the Commissioner of Income-tax under section 132(12) of the Act. 2. On April 9, 1990, during combing operations by the police inspector of Ellisbridge Police Station, Ahmedabad, the residential premises of the petitioner were searched. The police found in the house of the petitioner Rs. 41,80,000. The petitioner stated the police that it was his income from satta betting business. The police inspector, therefore, seized the same under section 102 of the Criminal Procedure Code. Pursuant to the information received, the Director of Income-tax (Investigation) authorised the requisitioning officer to require the police inspector to deliver the seize...
Tag this Judgment!Court : Gujarat
Reported in : [1995]84CompCas230(Guj)
S.D. Shah, J.1. Mafatlal Industries Limited (hereinafter referred to as 'MIL' for brevity) is the transferee company, which has moved this petition for sanction of this court to the scheme of amalgamation of Mafatlal Fine Spinning and . (hereinafter referred to as 'MFL' for brevity), the transferor company under section 391(2) of the Companies Act, 1956. * * * * 2. The transferor company, MFL, is proposed to be amalgamated with the petitioner company under the following circumstances and for the following reasons : (1) The proposed amalgamation will pave the way for better, more efficient and economic control in the running of operations. (2) Economies in administrative and management costs will improve in combined profitability. (3) The amalgamated company will have the benefit of the combined reserves, manufacturing assets, manpower and cash flows of the two companies. The combined technological, managerial and financial resources are expected to enhance the capability of the amalg...
Tag this Judgment!Court : Gujarat
Reported in : (1964)GLR229
Miabhoy, J.(1) This reference is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Section 215, Criminal Procedure Code, an order made by the learned joint Civil Judge, Junior Division, and Judicial Magistrate, First Class, Navsari, committing the three opponents (1), Bhikhubhai Ranchhodji Desai (2) Bai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on 11th of July 1963. The learned Judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.(2) The facts are as follows: Survey No.205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the Radha- Krishna Pancha Pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust under...
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj104; (1993)2GLR1460
ORDERK.G. Shah, J.1. This petition under Article 226 of the Constitution of India is filed by Gujarat Ambuja Cements Ltd., a Company incorporated under the Indian Companies Act, against Union of India, the Railway Board and the various Officers of the Western Railway. In paragraph 95 of the petition, the petitioner has prayed for the following main relief:'a writ in the nature of mandamus or any appropriate writ/ order/directions commanding the respondents to act and proceed in accordance with law and directing the respondents to rescind, recall, cancel and/or withdraw the rationalisation scheme being General Order No. 1 of 1987 and General Order No. 1 of 1989 and General Order No. 2 of 989 and General order No. 1 of 1990 dated 10-5-1990 and any further similar notification and/ or rationalisation order or orders issued during the pendency of this writ petition by the Railway Board, so far it relates to rationalisation of the longer route via Botad-Jetalsar and the refusal to refund un...
Tag this Judgment!Court : Gujarat
1. By this application under Article 226 of the Constitution of India, the writ-petitioners, two brothers, have prayed for issue of writ of mandamus or any other appropriate writ for the purpose of quashing and setting aside the impugned warrant of authorization dated February 16, 2011 issued by the respondent No.1 under section 132A of the Income Tax Act, 1961 and have also prayed for a direction upon the respondents to handover the custody of the seized silver articles to the petitioners. 2. The case made out by the writ-petitioners in the writ-application may be summed up thus:-1. The petitioners are residents of village Hupari, Taluka Hathagande, Dist. Kolhapur, Maharashtra State and are assessed to Income Tax by the Income Tax Officer, Ward No.1, Kchalkaranji, Dist. Kolhapur, in the State of Maharashtra.2. The petitioners reside in a joint-family with their parents and are silver artisans and manufacturing silver articles and doing business separately. They are assessed to Income ...
Tag this Judgment!Court : Gujarat
Reported in : 1965CriLJ428
N.M. Miabhoy, J.1. This reference Is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Sections 215, Criminal Procedure Code, an order made by the learned Joint Civil Judge,. Junior Division, and Judicial Magistrate, First Class, Nawsari, committing the three opponents (1), Bhihhubhai Ranchhodji Desal (2) Dai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on nth of July 1963. The learned judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.2. The facts are as follows: Survey No. 205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the RadhaKrishna Pancha pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust un...
Tag this Judgment!Court : Gujarat
Reported in : (1997)1GLR751
K.J. Vaidya, J.1. This appeal by the State of Gujarat is directed against the impugned judgment and order dated 6-5-1994, rendered in Special Case No. 4 of 1993 passed by the learned Special Judge, Ahmedabad (Rural), wherein the respondent-Ghanshyamsinh Ranchhodsinh Vaghela, on his coming to be tried for the alleged offence punishable under Sections 13(1)(d), (i), (ii), (iii) and 13(2) of the Prevention of Corruption Act, 1988, was at the end of the trial ordered to be acquitted.2. According to the prosecution, PW-4 Virsinh Ambaliyar, P.I., A.C.B., Ahmedabad, on 9-11-1989 received information that near Narol Highway Road, local police, traffic police, police attached to the Mobile Court and Forest Officers were demanding and accepting the bribes on one pretext or the other from the drivers of the vehicles passing to and fro. On the basis of this information, PW-4 requisitioned services of two Panch witnesses, viz., PW-2 Mahendra Naranbhai, and Sunil Manubhai (not examined) employees se...
Tag this Judgment!Court : Gujarat
Reported in : 2007CriLJ4105; (2008)1GLR651
M.D. Shah, J.1. This appeal is directed against the judgment and order dated 24-1-1992 passed by learned Special Judge in Sessions Case No. 75 of 1989 whereby the appellant-original accused _Parimal Ramnath Dholakia was convicted for the offence under Sections 409, 477-A of the Indian Penal Code and under Section 5(2) of the Prevention of Corruption Act. He was sentenced to suffer R.I. for five years and fine of Rs.90,000/-, in default, R.I. for one year in respect of the offence under Section 409 of the Indian Penal Code. He was imposed fine of Rs.2000/-, in default R.I. for three months in respect of the offence under Section 477-A of the Indian Penal Code and in respect of the offence under Section 5(2) of the Prevention of Corruption Act, he was sentenced to suffer R.I. for two years and a fine of Rs.5000/-,in default, R.I. for six months.2. The case of the prosecution, in brief, is that the appellant was posted as a Clerk-Cum-Cashier in Bank of Baroda, Digvijay Plot Branch, Jamnag...
Tag this Judgment!Court : Gujarat
Reported in : 1997CriLJ2896; (1997)2GLR38
K.J. Vaidya, J.1. This is quite an extraordinary case depicting the story of 'Diya or Toofan' where the 'burning torch of the 'Rule of Law' to quite some large extent has been caught surrounded by the stormy cyclonic winds of gross misconduct, indiscipline and abuse of power demonstrating the 'Rule of utter Lawlessness' by some top Government officials dangerously, blowing across the public administration violating, nay rooting out the law at their sweet will, whims and caprice suiting to their selfish exigencies and expendiencies helping out the accused releasing them from the clutches of law !! Now, taking into consideration the startling fact that in some serious cases wherein after the sanction was granted, the corruption cases against some influential public servants came to be withdrawn at the instance of the Home Department in the name of State, leaves no manner of doubt that to the said extent the torch of 'Rule of Law' stands extinguished in the State of Gujarat!! This is simp...
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