Court : Gujarat
Reported in : [2006]132CompCas606(Guj); [2006]71SCL274(Guj)
K.M. Mehta, J.1. Oil and Natural Gas Corporation Ltd. (hereinafter referred to as SONGC) appellant (original applicant) has filed this appeal under Section 483 of the Companies Act, 1956 (hereinafter referred to as the Act) challenging the judgment and order passed by the learned Single Judge whereby the application being Company Application No. 445 of 2000 in Company Petition No. 121 of 1995 preferred by the appellant has been rejected.2. The facts giving rise to this appeal are as under:BACKGROUND OF THE MATTER:2.1 ONGC was initially a department of the Government of India but, in view of its expanding activities in the search for strategic and vital materials like oil, petroleum and its products it was set up as a body corporate. It is now a statutory corporation constituted by and under the Oil and Natural Gas Commission Act (Central Act 43 of 1959, hereinafter referred to as the Act). The Act provides for the establishment of a Commission Sfor the development of petroleum and petr...
Tag this Judgment!Court : Gujarat
Reported in : (1994)122CTR(Guj)329; [1995]213ITR523(Guj)
Rajesh Balia, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee has referred the following questions for the opinion of the High Court : ' 1. Whether the Tribunal was justified in law in confirming the disallowance of Rs. 17,475 out of consultancy fees under section 80VV of the Act ? 2. Whether the Tribunal was justified in law in disallowing the claim for interest paid under section 220 of the Income-tax Act holding that the same was not allowable deduction for the purpose of business of the assessee 3. Whether the Tribunal was justified in holding that a sum of Rs. 8,048 incurred by Shri K. N. Mehta and Shri D. N. Mehta, directors of the assessee-company was disallowable as entertainment expenditure within the meaning of section 37(2B) of the Act 4. Whether, in the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was not entitled to deductio...
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj181; (1965)0GLR49
(1) There is in the town of Dakore an ancient temple of Shri Ranchhod Raiji which has since hundreds of years attracted large number of devotees from all over India and become a place of pilgrimage and worship for Hindus of all sects and denominations. Towards the end of the last century disputes arose as to management of the temple and at last two suits were brought in respect of the management, In one of the suits, a Scheme for management of the temple was framed by the District Court of Ahmedabad which was the Court then having s2 over the town of Dakore and on appeals being brought to the High Court of Bombay, the High Court made substantial modifications in the Scheme as framed by the District Court and sanctioned the Scheme so modified. It is rather important to note that in the Scheme a originally framed there were various functions assigned to the District Court of Ahmedabad but when the Scheme was modified by the High Court a department was made in that reference as to the Dis...
Tag this Judgment!Court : Gujarat
Reported in : [2008(119)FLR147]
K.M. Thaker, J.1. The petitioner, who was working as a constable in the service of respondents, has preferred this petition under Article 226 of the Constitution against the order dated 16.12.2002 whereby the concerned authority rejected the claim of the petitioner for bonus for the period from 1993 to 2002.2. This petition has arisen in the following factual background narrated in the petition:2.1 The petitioner joined the service of the respondent' Railways in 1971. Subsequently in 1992, he opted for voluntary retirement by an application dated 2.10.1992. However, after about two months, he changed his mind and by another application dated 11.12.1992 he sought to withdraw his application for voluntary retirement. As per the petitioner's case, the application for the request for withdrawing the application for voluntary retirement was submitted before it was accepted by respondent-authority, but the request was rejected by the respondent-authorities on 14.12.1992 and he was relieved f...
Tag this Judgment!Court : Gujarat
Reported in : [2003]115CompCas726(Guj)
Ravi, R. Tripathi, J. 1. Rule. Mr. A.K. Clerk, learned advocate for the respondent, waives service of rule. 1.1 With the consent of the parties, the matter is taken up for final hearing today. 2. The present petition is filed by I.S.P.L. Industries Limited, challenging the order dated 14 June, 2001, passed by the Labour Court, Rajkot, allowing the Recovery Application Nos. 251/2000 to 425/2000, 428/2000 and 430/2000 to 433/2000. 3. Mr. A.K. Clerk, learned advocate appearing for the respondent, raised preliminary objection that single petition is not maintainable challenging the order passed inthe aforesaid recovery applications. Mr. K.S. Nanavati, learned advocate appearingfor the petitioner, undertakes to file other 179 petitions in the respective recovery applications. 4. The case of the present petitioner is that the petitioner-company, which is engaged in the business of manufacturing parts used by the automobile and steel industries, for last so many years, sustained huge losses f...
Tag this Judgment!Court : Gujarat
Reported in : (2009)3GLR1877
M.R. Shah, J.1. Rule. Mr. B.H. Chhatrapati, learned Advocate waives the service of notice of rule on behalf of the respondent.2. With the consent of the learned Advocates appearing on behalf of the respective parties, the petition is taken up for final hearing today.3. By way of this petition under Article 227 of the Constitution of India, the petitioner-original plaintiff named Creative Infocity Limited (hereinafter shall be referred to as 'the petitioner' for convenience) has prayed for appropriate writ, order and/or directions quashing and setting aside the impugned order dated 22-12-2008 passed by the learned 8th Additional Senior Civil Judge, Gandhinagar below application Exh. 17 in Regular Civil Suit No. 427 of 2008, by which, the learned trial Court has allowed the said application Exh. 17 submitted by the respondent - original defendant named the Gujarat Informatics Limited (hereinafter referred to as 'the respondent' for short) under Section 8 of the Arbitration and Conciliati...
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...
Tag this Judgment!Court : Gujarat
Reported in : (2002)2GLR1734
D.P. Buch, J.1. Whether 'SUPERDAC' medicine manufactured, marketed and sold by the respondent herein contains a mark which is deceptively similar or identical with the mark 'SPARDAC', a product of the appellant, is a question at controversy between the parties in this First Appeal.2. The appellant abovenamed has preferred this First Appeal under Sec. 96 of the Civil Procedure Code, 1908 (for short, 'the Code') against the judgment and decree dated 25-8-2000 recorded by the learned Judge of the City Civil Court at Ahmedabad, in Civil Suit No. 4754 1998 under which the learned trial Judge dismissed the suit of the appellant-original plaintiff and further directed the appellant-original plaintiff to pay to both the respondents herein cost of the suit and to bear their own costs in the suit.3. The main grievance of the appellant before the trial Court was that the appellant had already marketed a medicine named SPARDAC somewhat over a year before the institution of the suit. The appellant ...
Tag this Judgment!Court : Gujarat
Reported in : (2009)22VST569(Guj)
J.M. Panchal, J.1. All the above numbered petitions, which are instituted under Article 226 of the Constitution, are directed against Public Circular dated September 2, 2005 issued by the Sales Tax Commissioner, State of Gujarat, whereby it is declared that the view expressed in Public Circular dated February 19, 2001 that the judgment of the Supreme Court rendered in Coastal Chemicals Limited v. Commercial Tax Officer, A.P. and Ors. : AIR1999SC3855 holding that the natural gas used as fuel cannot be treated as consumable goods, is based on the language of Section 5B of the Andhra Pradesh General Sales Tax Act, 1957, which is quite different from the language of the Gujarat Sales Tax Act, 1969 and the Rules framed thereunder and, therefore, the principle laid down by the Supreme Court in Coastal Chemicals Limited (supra) is not applicable to the cases arising under the Gujarat Sales Tax Act, 1969, is no longer valid in view of the decision of the Gujarat Sales Tax Tribunal, Ahmedabad, ...
Tag this Judgment!Court : Gujarat
Reported in : [2005]142STC522(Guj)
D.A. Mehta, J.1. The Gujarat Sales Tax Tribunal has referred the following question of law under Section 69 of the Gujarat Sales Tax Act, 1969 ('the State Act') for the opinion of this Court, at the instance of the applicant-State of Gujarat :'Whether, on the facts and in the circumstances of the case, and having regard to the terms and conditions of the contract between the present opponent, M/s. Pure Beverages Ltd., and its vendee, the Gujarat Sales Tax Tribunal is justified in law in treating the sale of goods of Rs. 8,58,343 as inter-State sale as defined under Section 3(a) of the Central Sales Tax Act, 1956 and not local sales as envisaged under the Gujarat Sales Tax Act, 1969?'2. The respondent-assessee is a limited company engaged in manufacture of cold drinks. For the period from January 1, 1977 to December 31, 1977, the respondent-assessee was provisionally assessed by the Sales Tax Officer (3), Ahmedabad District, Division 1, Ahmedabad, for the relevant period. Since the dues...
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