TMI Blog2017 (4) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 32(v)(c) of the Act of 1965, it was submitted that the provisions of the Act of 1965 are not applicable to the said Trust. In spite of such reply, the complainant has filed the impugned complaints by not disclosing the issuance of the show cause notice and the reply submitted thereto by the applicants. Thus, in the opinion of this Court, this is nothing but suppression of material fact and therefore the learned Judicial Magistrate has issued summons against the applicants. Thus, on this ground also, the impugned complaints are required to be quashed and set aside. - CRIMINAL MISC.APPLICATION NO. 5356 of 2005 With CRIMINAL MISC.APPLICATION NO. 5357 of 2005 With CRIMINAL MISC.APPLICATION NO. 3908 of 1997 - - - Dated:- 4-4-2017 - MR. VIPUL M. PANCHOLI, J. FOR THE APPLICANT : MR SAURIN MEHTA FOR NANAVATI NANAVATI, ADVOCATE FOR THE RESPONDENT : MR NJ SHAH, APP ORAL JUDGMENT 1. All these applications are filed under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as `the Code' for short) for quashing and setting aside the Criminal Case Nos.181 of 1997 (new number 1913 of 1999) and 182 of 1997 (new number 1912 of 1999) filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the proceedings under the Income Tax Act were initiated against the applicant no.1-Trust by the Income Tax Department and ultimately the Division Bench of this Court referred to the objects of the applicant no.1- Trust and thereafter the Division Bench has specifically observed that the objects of the Trust were for general public utility and for charitable purpose and would squarely fall under Section 2(15) of the Income Tax Act. 3.3. Learned advocate Mr.Mehta thereafter relied upon the decision rendered by the Hon'ble Supreme Court in the case of Swaraj Ashram Karamchari Sangh V/s Swarajya Ashram, Sarvodaya Nagar, Kanpur reported in 1994 Supp(2) SCC 392. At this stage, learned advocate Mr.Mehta also referred to the provision contained in Section 32(v)(c) of the Act of 1965 and submitted that the provisions of the Act of 1965 would not be applicable to the applicant no.1-institution and therefore the aforesaid decision rendered by the Hon'ble Supreme Court is applicable to the facts of the present case. 3.4. Learned advocate Mr.Mehta thereafter relied upon the decision rendered by the Hon'ble Supreme Court in the case of State of Haryana and Others V/s Bhaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 32(v) provides as under: 32. Act not to apply to certain classes of employees: (i) xxx (ii) xxx (iii) xxx (iv) xxx (v) employees employed by - (a) the Indian Red Cross Society or any other institution of a like nature (including its branches); (b) universities and other educational institutions; (c) institutions (including hospitals, chambers of commerce and social welfare institutions) established not for purposes of profit; 7. The applicants have filed affidavit on 7th August, 2015, in which it has been specifically stated in paragraph 6 as under: 6. In compliance of the aforesaid directions given by this Hon'ble Court in its Oral Order dated 7.7.2015, the Applicants are filing the present Affidavit giving the details of income generated from the Gaushala, income utilized and milk products produced by the SAG. It is submitted that the details of the income generated and expenses incurred by Gaushala during the Accounting Years 1994-95 and 1995-96, which are the extracts of the Audited Accounts which were placed before the Charity Commissioner under the provisions of the Bombay Public Trusts Act, 1950 and the same are incorporated hereu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ullocks 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 cultivate or get cultivated agricultural lands, to keep grazing lands etc necessary or desirable for cattle keeping and breeding or to rehabilitate and assist Rabaris and Bharwads. 4. To hold and cultivate other land also in order to experiment in the improvement in agriculture and obtain finance support in all the activities of the institution. 5. To make necessary arrangements for getting informatics and scientific knowledge and to do scientific research with regard to keeping and breeding of the cattle, agriculture, use of milk and its various preparations etc and to establish scientific laboratories, libraries, reading rooms relating to the keeping of the cattle, improvement of agriculture etc and recognize or assist such institutions. 6. To establish other allied institutions like leather work etc and to recognize and help them in order to make the cow keeping economically viable successfully. 7. To publish books, periodicals, monthlies, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Supreme Court has observed and held in paragraph 3 as under: 3. The counter-affidavit further states that the sales are incidental to the object. They are generated while polularising the handspun and hand-woven cloth The institution is admittedly not established for making profit but for promoting the above objects. It has also been pointed out that during the period of 50 years from 1921-70 the institution's turnover was about ₹ 40 crores and yet the surplus during the said period amounted only to ₹ 7 lakhs which amount was also ploughed back into the working capital of the institution. It has also been stated there that similar situation continues from the year 1970 as well. It is further pointed out there that the object of the institution is also to provide employment and in fact there is no superannuation age for the workmen. The employment is for life and many of the workmen are far advanced in age. Besides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proceeding against the accused; (f) where there is an express legal bar engrafted in any of the provisions of the Code or the concerned Act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the Code or the concerned Act, providing efficacious redress for the grievance of the aggrieved party; (g) where a criminal proceeding is manifestly attended with mala fide and/or where the proceeding is maliciously instituted with an ulterior motive for wreaking vengeance on the accused and with a view to spite him due to private and personal grudge. 13. Keeping in mind the aforesaid decisions rendered by the Hon'ble Supreme Court, if the facts of the present case are examined, this Court is of the opinion that the provisions of the Act of 1965 are not applicable to the applicant no.1-Trust and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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