TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 1110
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....er referred to as `the Act of 1965' for short) mainly alleging that the applicants-accused have violated the provisions contained in Rule 4(A), 4(B), 4(C) and 5 of the Payment of Bonus Rules, 1975 (hereinafter referred to as `the Rules of 1975' for short) as well as violated the provisions contained in Sections 26, 27(4), 19(B) of the Act of 1965 and thereby committed offence punishable under Section 28 of the Act of 1965. The issue involved in all these applications is similar and therefore all these applications are heard and disposed off together. 2. Heard learned advocate Mr.Saurin Mehta appearing for Nanavati & Nanvati Advocates for the applicants and learned APP Mr.N.J.Shah appearing for the respondent-State. 3.1 Learned advocate Mr.Mehta for the applicants mainly contended that the provisions of the Act of 1965 and Rules framed thereunder would not be applicable to the accused no.1 i.e. Sabarmati Ashram Gaushala as the said institution is incorporated not for profit making activity. In support of the said contention, learned advocate has referred to additional affidavit which is produced at page 59 in Criminal Miscellaneous Application No.5356 of 2005, more particu....
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....ferred to the allegations made in the impugned complaints and submitted that the applicant has violated the provisions of the Act of 1965 and Rules framed thereunder. When the complainant visited the premises of the applicant no.1, it was found that the office bearers of the applicant no.1 has not kept the prescribed registers in compliance with the provisions contained in the Act of 1965 and Rules framed thereunder and therefore the impugned complaints are filed. It is submitted that from the allegations made in the complaints, the ingredients of the alleged offences are made out and therefore this Court may not exercise the powers under Section 482 of the Code and hence these applications be dismissed. 5. Having heard learned advocates appearing for the parties and having gone through the material produced on record, it is revealed that the impugned complaints are filed for the alleged violation of the provisions contained in the Act of 1965 and the Rules framed thereunder. It is alleged that the applicants-accused have not kept the prescribed Registers and when such Registers were demanded by the complainant at the time of his visit, the same were not produced and therefore the....
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....454 3074277 Purchase of Animal 238601 536144 Laboratory expense 1688007 1888338 Animal Maintenance 406616 459993 Others 3116565 3797912 Total 17730847 19760349 Net Surplus 1197239 512950 8. The Division Bench of this Court in the judgment rendered on 15.1.2014 in Tax Appeal No.1162 of 2013 referred to the objects of the applicant no.1-Trust which are reproduced hereinunder: "The Tribunal took into account the objects of the Trust, which are as under :" 1. To breed the cattle and endeavour to improve the quality of the cows and oxen in view of the need of good oxen as India is prominent agricultural country and the cow milk as food is both conducive to and requisite for good health and longevity of human life. In order to improve the quality of the cattle, it is very essential to use a high quality bulls. Hence to produce and to get produced the best pedigreed bulls and to castrate the scrub bulls and propagate the work to prepare bullocks by castrating the bulls which do not become good bulls. 2. To produce and to sell the cow milk and its various preparations so as to popularize the use of cow milk and do all other works for the same. 3. To hold and....
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....the purpose of achieving the objects of the Trust, certain incidental surpluses were generated, would not render the activity in the nature of trade, commerce or business. As clarified by the CBDT in its Circular No. 11/2008 dated 19th December 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'." 10. Thus, from the details produced by the applicant by way of additional affidavit and from the observations made by the Division Bench of this Court in the case of the applicant no.1- Trust, this Court is of the opinion that the applicant no.1 is not established for the purpose of profit making activity and the object of the Trust is for charitable purposes. If the aforesaid findings given by the Division Bench are read with Section 32(v)(c) of the Act of 1965, it can be said that the applicant no.1 is not established for the purpose of profit and therefore the provisions of Act of 1965 would not be applicable to the applicant no.1. 11. In the case of Swaraj Ashram Karamchari Sangh (supra), in similar facts and circumstances, the Hon'ble Su....
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....made in the First Information Report or the complaint, even if they are taken at their face value and accepted in their entirety do not prima facie constitute any offence or make out a case against the accused; (b) where the allegations in the First Information Report and other materials, if any, accompanying the F.I.R. do not disclose a cognizable offence, justifying an investigation by police officers under Section 156(1) of the Code except under an order of a Magistrate within the purview of Section 155(2) of the Code; (c) where the uncontroverted allegations made in the FIR or complaint and the evidence collected in support of the same do not disclose the commission of any offence and make out a case against the accused; (d) where, the allegations in the FIR do not constitute a cognizable offence but constitute only a non-cognizable offence, no investigation is permitted by a police officer without an order of a Magistrate as contemplated under Section 155(2) of the Code; (e) where the allegations made in the FIR or complaint are so absurd and inherently improbable on the basis of which no prudent person can ever reach a just conclusion that there is sufficient ground for p....