Court : Gujarat
Reported in : (2000)161CTR(Guj)246; [2000]245ITR84(Guj)
B.C. Patel, J. 1. The petitioner Gujarat Gas Co. is a public limited company having its registered office at Ahmedabad. In the present matter the petitioner has challenged the order of assessment dt. 31st March, 1999, passed by the Jt. CIT (Asst.), Special Range-8, Ahmedabad. The AO after relying upon the Circular No. 549, para 5.12, dt. 31st October, 1989, issued by the Central Board of Direct Taxes (hereinafter referred to has 'CBDT') has held that the petitioner's total income is Rs. 2,11,81,620, however, as the assessee has filed return of Rs. 5,13,86,320 he shall have to pay the tax on the returnable income in view of the instructions contained in the aforesaid circular. The petitioner has prayed for writ of certiorari quashing and setting the said assessment order and also prayed for writ of mandamus for refund of Rs. 1,69,80,360 with interest at the rate of 15 per cent p.a. from 1st April, 1999, till the date of refund. 2. Facts : In this case, we are concerned with the asst. yr...
Tag this Judgment!Court : Gujarat
Reported in : [2000]244ITR417(Guj)
ORDERBY THE COURT : 1. Under s. 256(2) of the IT Act, 1961, hereinafter referred to as 'the Act' the applicant has preferred this application against the order, dt. 6th February, 1999, passed by the Tribunal (hereinafter referred to as 'the Tribunal') rejecting the reference application under s. 256(1) of the Act filed by the applicant.' 2. The question sought to be referred to this Court reads as under : 'Whether the Tribunal is right in law and on the facts cancelling the penalty levied under s. 272A(2)(g) on the ground that if at all any breach was committed, it was only a technical default ?' 3. The short facts are as under : It is not disputed before us that the assessee deducted the amount of tax deducted at source hereinafter referred to as ('TDS') amounting to 510 (sic) within time as contemplated under s. 194C of the Act. It is not disputed before us that the amount deducted was deposited into the Government account and thus so far as the payment is concerned it is not dispute...
Tag this Judgment!Court : Gujarat
Reported in : AIR2008Guj73; 2008GLH(1)247
D.A. Mehta, J.1. Rule. Considering the urgency and the subject matter of the petition, with consent of the parties, the petition is taken up for final hearing and disposal today. The learned AGP appearing on behalf of the respondents authorities is directed to waive service.2. The brief facts necessary for the present are that the petitioner filled up nomination form for the post of Sarpanch of the Gram Panchayat of village Bamroli, Taluka: Jetpur-Pavi, District Vadodara pursuant to notification dated 31.12.2007 relating to election of members and sarpanch of the aforesaid gram panchayat. It is an admitted position that the post in question, namely of the sarpanch, relates to Socially and Educationally Backward Class (woman), while the ward in question was Anusuchit AdiJati (woman). The election schedule provided for scrutiny of nomination forms to be undertaken on 7.1.2008 from 11.00am onwards till the point of time the scrunity was complete. The nomination form of the petitioner came...
Tag this Judgment!Court : Gujarat
Reported in : (2003)1GLR348
H.K. Rathod, J. 1. Heard Mr. H.H. Joshi, learned Advocate with Mr. V. H. Desai, learned Advocate on behalf of the petitioner-Corporation and Mr. J.S. Brahmbhatt, learned Advocate for respondent-workman, as also, Mr. H. D. Dave, learned A.G.P. for State Authority in Special Civil Application No. 446 of 1995. In Special Civil Application No. 13370 of 1994, Rule has been issued by this Court on 19th December, 1994 and also granted ad-interim relief in terms of Para 9(B). Another group matter Spl.C.A. No. 446 of 1995 has been admitted by this Court on 6th April, 1995 and ordered to be heard with Spl.C.A. No. 13370 of 1994. So far as, Special Civil Application No. 13370 of 1994 is concerned, petitioner-Corporation has challenged the order passed by the Conciliation Officer, Valsad in Approval Application No. 55 of 1993 dated 27th April, 1994, whereby the Conciliation Officer has rejected the approval application filed by the petitioner-Corporation under Section 33(2)(b) of the Industrial Di...
Tag this Judgment!Court : Gujarat
Reported in : [2006(111)FLR1097]; (2006)2GLR889; (2006)IIILLJ196Guj
Bhawani Singh, C.J.1. Shri D.V.Chauhan (respondent) was a Conductor at Bardoli Depot of Gujarat State Road Transport Corporation (Corporation for short). On 3.5.1990, his duty was on Surat ' Mandvi road. When the bus reached between Karanj and Mandvi, checking squad of Corporation checked the bus. At this time, there were 74 passengers in the bus. It was found that he had collected Rs. 14/- from two passengers and had issued used tickets worth Rs. 6/- with an intention to misappropriate public money. It was also found that to two passengers who were travelling from Surat to Archena, he issued tickets worth Rs. 12/- out of which, tickets worth Rs. 6/- were re-used. To a passenger, who was travelling from Kim Char Rasta to Amalsadhi, after collecting the fare of Rs. 4/-, he issued ticket worth Rs. 6/- which was used in the earlier trip. Some other irregularities were also found during the checking. Therefore, he was found having misappropriated Rs. 28/- by issuing used tickets to six pas...
Tag this Judgment!Court : Gujarat
Reported in : (1971)28BOMLR47; [1971]28STC47(Guj)
Mehta, J.1. An interesting question which arises to be considered in this reference and other references, which are on board, is whether a person, who keeps a works contract and makes purchases for the execution of that contract, can be said to be carrying on a 'business of buying goods' within the meaning of the statutory definition of the word 'dealer' as found in section 2(11) of the Bombay Sales Tax Act, 1959 (which is hereinafter referred to as 'the Act'). 2. Similar questions had arisen in several cases before the Tribunal with the result that the Tribunal has made 9 references on this question to this court. The present case being the leading case in which the Tribunal has recorded an exhaustive judgment, we have taken up this case first for hearing. We have however allowed the Advocates of the other assessees in other similar references to intervene and to argue the matter on behalf of their clients on this question. 3. For the present, so far as the facts are concerned, we sha...
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR746; [1965]56ITR621(Guj)
Bhagwati, J. 1. These petitions involve common questions of law and are founded on the same facts and it could, therefore, be convenient to dispose them of by a single judgment. Certain notices were issued against the petitioners by the Income-tax Officer, Special Circle, Ahmedabad, on 31st January, 1962, under section 34(1)(a) of the Income-tax Act, 1922. The reason for issuing the notices was that, according to Income-tax Officer, the following income of each petitioner had escaped assessment in the assessment year mentioned against the respective incomes by reason of the omission or failure to disclose fully and truly all material facts necessary for his assessment for such assessment year : Rs. 41,000 in the assessmentyear 1943-44.)Each of the petitioners in )Special Civil Applications ) Rs. 91,575 in the assessmentNos. 370, 371 and 372 1962. ) year 1946-47.Rs. 36,535 in the assessmentyear 1950-51) Rs. 84,520 in the assessmentThe petitioner in Special ) year 1943-44.Civil Applicati...
Tag this Judgment!Court : Gujarat
Reported in : (1968)0GLR886; [1969]23STC11(Guj)
Divan, J. 1. In this reference under section 34 of the Bombay Sales Tax Act, 1953 (hereinafter referred to as the Act), the following two questions have been referred to us by the Sales Tax Tribunal :- '(1) Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the principles of natural justice were not violated by the Sales Tax Officer in not recording statements of A. Alibhai and Company and the Angadia and not giving opportunity to the applicant-firm of cross-examining them. (2) Whether on the facts and in the circumstances of the case the Tribunal was justified in making an estimate of the turnover of sales higher than the detected suppression of sales.' 2. The facts leading to this reference are as follows : 3. The applicant-firm, the assessee, is a partnership firm carrying on the business of manufacturing and dealing in art-silk ribbon. The said firm as assessed for two periods from 1st April, 1955, to 31st March, 1956, and 1st April...
Tag this Judgment!Court : Gujarat
Reported in : (2003)4GLR3656; (2003)IIILLJ247Guj
H.K. Rathod, J.1. Heard learned advocate Mr. A.M. Dagli for the petitioner and Ms. Yogini Parikh, learned advocate for respondent-workman. Rule. Service of rule is waived by Ms. Yogini Parikh, learned advocate for the respondent-workman. In the facts and circumstances of the case and with the consent of the learned advocates for the parties, the matter has been taken up for final hearing today itself.2. In this petition, the petitioner has challenged the order passed by the Controlling Authority in Case No. 12 of 2001 dated September 6, 2001 whereunder the petitioner has been directed by the Controlling Authority to pay to the respondent-workman an amount of Rs. 3,01,881.00 within thirty days. This order of the Controlling Authority was also challenged by the petitioner before the Appellate Authority by filing an Appeal No. 46 of 2001 and the Appellate Authority has confirmed the said order passed by the Controlling Authority and has directed the petitioner to pay the said amount to th...
Tag this Judgment!Court : Gujarat
Reported in : [2001]251ITR270(Guj)
D.A. Mehta, J.1. 'It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Any remissness on their part can only be at the cost of the national exchequer and must necessarily result in loss of revenue. At the same time, we have to bear in mind that the policy of law is that there must be a point of finality in all legal proceedings, that stale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity. So far as the income-tax assessment orders are concerned, they cannot be reopened on the score of income escaping assessment under Section 147 of the Act of 1961 after the expiry of four years from the end of ...
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