Court : Gujarat
Reported in : [2004]51SCL691(Guj)
K.M. Mehta, J.REPORT of THE OFFICIAL LIQUIDATOR:1. The Official Liquidator as Liquidator of M/s. Piramal Financial Services Limited (hereinafter referred to as 'the Company in liquidation or PFSL') has filed this report with a prayer for directions of this court on the following question.'(a) Whether this court may permit the Official Liquidator to deseal the flats in question as requested by the flat owners?2. The facts giving rise to this petition as contained in the report of the Official Liquidator are as under:2.1 M/s. Piramal Financial Services Limited (the company in liquidation or PFSL) was a Company incorporated on 8.10.1992. Reserve Bank of India (hereinafter referred to as 'R.B.I.') had issued a certificate under Section 45I(f) of the Reserve Bank of India Act, 1934 that it was a non-banking financial Company and it was bound by the directions issued by the R.B.I. as amended from time to time.2.2 R.B.I., a body Corporate, established by the Reserve Bank of India Act, 1934 (h...
Tag this Judgment!Court : Gujarat
Reported in : (2008)1GLR595
S.R. Brahmbhatt, J.1. The petitioner under Article 226 of the Constitution of India has challenged the order dated 31/12/1990 dismissing the petitioner from services on the ground of defiance and disobeying the order of his superiors for performing internal securities at Bihar on 15/4/1989, on the ground that the impugned order is suffering from patent illegality and the same could not have been passed.2. Brief facts deserves to be set out in order to appreciate the controversy as under.The petitioner was appointed as Police Constable in State Reserve Police Force in the year 1981. The petitioner was required to proceed to Bihar for discharging his duties in respect of internal securities in Bihar. The petitioner was informed by his superiors on 14/4/1989 that he and others will have to proceed for discharging their duties in Bihar as their terms of attachment had been over. The said orders were repeated in the morning parade of 7.00 'O' clock and the Rear Commander had ordered them to...
Tag this Judgment!Court : Gujarat
Reported in : 2008ACJ2711; (2008)1GLR327
K.M. Mehta, J.1. United India Insurance Company Limited, appellant-original opponent No. 2, has filed this appeal against the judgment and award dated 27th April, 2000, passed by the Ex-officio Commissioner for Workmen's Compensation and Labour Judge, Labour Court, Jamnagar in Workmen's Case Nos. 10 to 23 and 30 of 1994. The learned Judge was pleased to award compensation as per the table in Para 6 of the judgment. The learned Judge has also awarded interest at the rate of 6% from the date of the application i.e., 26-2-1994.2. The facts giving rise to this appeal are as under:2.1 The original claimants were the employees of one Abdulla Haji Ibrahim Bhayad, owner of the ship, who is original opponent No. 1. According to the claimants, they were working with opponent No. 1 and opponent No. 1 used to pay Rs. 1,000/- as salary per month to one Shri Ishaq Osman original claimant No. 1 and other claimants were getting Rs. 500/- per month. All these claimants boarded one ship bearing Registra...
Tag this Judgment!Court : Gujarat
Reported in : [1998]94CompCas683(Guj); [1998]231ITR906(Guj)
R.K. Abichandani, J.1. The petitioner-Stock Exchange challenges the order of provisional attachment of its deceased memberis card, his security deposit and margin money, issued on February 14, 1994, under section 281B of the Income-tax, Act, 1961, as extended from time to time, and garnishee notice dated June 14, 1995, issued on the Stock Exchange under section 226(3) of the said Act and further action taken thereunder. 2. The impugned order under section 281B of the said Act dated February 15, 1994, a copy of which is at annexure 'A' to the petition was an order passed against the assessee, Smt. Dipti R. Shah, as a legal heir of Rajesh Anubhai Shah, on the ground that the assessment proceedings for the assessment years 1989-90 to 1993-94 were pending in the case of the assessee and it was reasonably believed that on completion of the proceedings substantial demand of tax, interest and penalty would arise and since the assessee had not made any provision for the payment of such amounts...
Tag this Judgment!Court : Gujarat
Reported in : AIR1995Guj109; (1995)1GLR793
R.K. Abichandani, J.1. The controversy in this appeal revolves around the question whether the suit survey numbers of the respondent No. 1 are situate within or outside the limits of the Morvi Municipality, the appellant.2. Respondent No. 1, original plaintiff, filed a suit for a declaration that the premises of the respondent No. 1 - Mills, bearing Survey Nos. 160/1, 161, 161/1, 162/2, 163/1, 163/2 and 164/1, described in paragraph 4 of the plaint, are not situate within Morvi Municipal and octroi limits and that the Morvi Municipality is not entitled to recover octroi duty, consolidated property tax, education cess, licence fees or other taxes, fees, etc., from the respondent No. 1-plaintiff. It was further prayed that a decree for refund of Rupees 5,25,112.05 be passed in favour of the respondent No. 1-plaintiff and against the appellant- Municipality. A permanent injunction was sought against the Municipality from recovering any octroi duty and other taxes.3. Respondent No. 1-Plain...
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)414; [2004]270ITR408(Guj)
M.S. Shah, J.1. These four appeals are filed by the assessee under Section 27A of the Wealth-tax Act, 1957 against the judgment and order dated 9.1.2001 passed by the Income-tax Appellate Tribunal, Ahmedabad in Wealth-tax Appeal Nos. 55 to 58 of 1999 for assessment years 1991-92 to 1994-95. Since the appeals involve common questions of law and fact, by consent of the learned counsel for the parties, the appeals were heard together and are being disposed of by this common judgment.2. The appeals were admitted for considering the following substantial questions of law:-(i) Whether on the facts and in the circumstances of the case, the Tribunal substantially erred in law in dismissing the appeal of the appellant without taking into consideration the relevant material on record and without any 'speaking order' on merits?(ii) Whether on the facts and in the circumstances of the case, the Tribunal substantially erred in law in interpreting the provisions of the Wealth-tax Act with regard to ...
Tag this Judgment!Court : Gujarat
Reported in : [1971(22)FLR350]; (1971)ILLJ155Guj
P.D. Desai, J.1. This petition raises the question of the constitutional validity of rule 3015 of the Establishment Manual of the Western Railway and it arises in these circumstances. 2. The petitioner is a non-gazetted servant in the employment of Western Railway. He was appointed in the post of a khalasi/coolie by the then B.B. & C.I. Railway on November 29, 1931. He was promoted as a train examiner on September 6, 1954. By a letter dated July 30, 1956, the petitioner was confirmed in the post of train examiner with effect from the date of his promotion, i.e., September 6, 1954. The petitioner continued to hold the post till he was made to retire from service with effect from July 26, 1967, by an order dated July 25, 1967, passed by the Divisional Mechanical Engineer (Establishment), Western Railway, Rajkot, the first respondent herein, on the ground that he was found medically unfit to hold the post. The order is annexed as Ex. 'C' to the petition and also as Ex. 'B' to the affidavi...
Tag this Judgment!Court : Gujarat
Reported in : (1994)IILLJ1207Guj
J.N. Bhatt, J. 1. Whether appellant-Devibehn, widow of workman, is entitled to compensation in a claim for compensation under the Workmen's Compensation Act, 1923 ('the Act') for the fatal employment injuries sustained by her husband, Dudha Raja, and unfortunately whose case is travelling in a long legal conduit pipe for a spell of more than 11/2 decades. What a travesty of justice? Appellant has assailed the judgement and award passed by the learned Commissioner for Workmen's Compensation at Porbandar in Workmen Compensation Case No. 17 of 1979. A short spectrum of facts leading to the rise of this appeal may be enumerated, at this juncture. 2. On March 26, 1979, deceased workman-Dudha Raja, who was working as a door-keeper in Liberty Talkies, Porbandar, sustained serious accidental injuries arising out of and in the course of his employment, culminating in his death on the next day, in hospital. The cause of injury and death was heart attack. Widow of the workman, for her and on beha...
Tag this Judgment!Court : Gujarat
Reported in : [2003]114CompCas654(Guj); (2003)4GLR276
M.S. Shah, J. 1. This is an application filed by the official liquidator of Aryodaya Ginning and Manufacturing Company Limited (in liquidation) under Section 543 of the Companies Act, 1956 ('the Act', for short) by which the official liquidator has prayed for a declaration that respondents Nos. 1 to 3 herein who were directors of the company in liquidation at the relevant time had misapplied, retained and became liable and accountable for the monies or properties of the company and that they were guilty of misfeasance, breach of trust, breach of duty, gross negligence in discharging their duties and managing the affairs of the company and for various other ancillary reliefs.2. The above-named company was ordered to be wound up as per this court's order dated October 27, 1989. The official liquidator attached to this court was appointed as its official liquidator, who has filed the present application. As per this court's directions, the official liquidator appointed M/s. Vibhakar J. Tr...
Tag this Judgment!Court : Gujarat
Reported in : (2010)ILLJ366Guj
K.M. Thaker, J.1. Heard Mr. K.M. Patel, learned senior advocate with Mr. V.K. Patel, learned advocate for the petitioner and Mr. V.D. Parghi, learned advocate for the respondents.2. Considering the contentions raised in the petitions and submissions made by the counsel of both the sides, Rule.3. In view of the fact that the subject matter of present petitions relates to the retiral benefits of the workmen of a company which has stopped functioning since 1993 and in view of the joint request by the advocates of the contesting parties, Rule is made returnable forthwith. With the consent and request of the learned advocates for both the sides, the petitions are taken up for final hearing and decision today. Learned advocate Mr. Parghi waives service of notice of rule for the respondents.4. In the present petition, a limited company whose operations and activities have been closed down since December 1993 has, brought under challenge order dated December 31, 2008 passed by appellate author...
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