Gujarat Court August 1963 Judgments
Ambica Mills Ltd., Ahmedabad Vs. Commissioner of Income-tax Gujarat, A ...
Court: Gujarat
Decided on: Aug-30-1963
Reported in: AIR1964Guj208; (1964)0GLR65; [1964]54ITR167(Guj)
Shelat, J. 1. This reference relates to the assessment years 1955-1956, 1956-1957 and 1957-1958 of which the relevant previous years are the calendar years 1954, 1955 and 1956. Two questions arise in this Reference. The first question is common to all thethree assessment years and relate to certain unclaimed wages and the second question relates onlyto the assessment years 1956-57 and 1957-1958 and is as regards certain deductions claimed by the assessee company in regard to expenses incurred in connection with tours abroad by two of the directors of the assessee company who were also tile partners in the managing agency firm and employees of the company. 2. The assessee company is a public limited company and carries on business of manufacturing textiles. It maintains accounts according to the mercantile system. The expenses for wages to the employees engaged for carrying on the business of the company were shown in the accounts as liabilities as and when they accrued. In other words,...
Tag this Judgment!Rajkot Seeds, Oil and Bullion Merchants Association Ltd. Vs. Commissio ...
Court: Gujarat
Decided on: Aug-28-1963
Reported in: (1964)GLR1; [1965]56ITR685(Guj)
J.M. Shelat, C.J. 1. This reference is under section 66(1) of the Income-tax Act and the question referred to this court is : 'Whether, on the facts of the case, interest paid as per the resolution dated November 17, 1956, could be allowed under section 9(1)(iv) as interest on borrowed capital with which the property was constructed ?' 2. The relevant assessment years are 1958-59 and 1959-60 of which the relative accounting years are Samvat years 2013 and 2014. The facts relevant to this reference are as follows : Prior to April 25, 1951, certain merchants trading in oil, seeds, etc., formed themselves into an association. Under the rules of that association, those who wished to become members of the association and carry on the business of forward contracts in the aforesaid commodities were required to pay the association Rs. 30 as entrance fees, and Rs. 3,000 as deposit, in addition to the subscription fees as may be fixed from time to time. Since the assessee-company did not produce...
Tag this Judgment!The State of Gujarat Vs. Asandas Kimmatrai Kevalramanni
Court: Gujarat
Decided on: Aug-28-1963
Reported in: AIR1964Guj191; 1964CriLJ290; (1964)0GLR78
V.B. Raju, J. 1. This is an appeal by the State against the acquittal of the respondent, who was prosecuted under Sections 16(1)(a) and 7(v) of the Prevention of Food Adulteration Act. The respondent runs a restaurant in Nadrad called 'Manmohan Restaurant'. He sold 1 1/2 seers of adulterated Dahi (curd) to the complainant, the Food Inspector of Nadrad Borough Municipality in the presence of ranch as and on analysis it was found to contain 50 per cent fat deficiency. It was Droved by the prosecution and admitted by the accused that the complainant food Inspector had come with the Panchas to his restaurant and, that he had asked for a sample of Dahi. He also admitted that the Food Inspector had given Ex. 15 to him and that after giving Ex. 15 the complainant had purchased 1 1/2 seers of Dahi from him and divided it into three parts. The respondent also admitted that the Food Inspector gave one of the parts of the sample of Dahi to him. The accused further admitted that he was given the p...
Tag this Judgment!Manilal Ramchand Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-27-1963
Reported in: (1964)GLR583; [1964]53ITR377(Guj)
Bhagwati, J. 1. This reference arises out of an assessment made on the assessee for the assessment year 1949-50, the previous year being Samvat year 2004, that is, 13th November, 1947, to 1st November, 1948. The assessee was, during the previous year, a resident of Veraval in the rest while State of Saurashtra and carried on business at that place. Income-tax legislation was introduced for the first time in the State of Saurashtra by the Saurashtra Income-tax Ordinance, 1949, from the assessment year 1949-50. Subsequently, there was financial integration of the State of Saurashtra and the Indian Income-tax Act, 1922, was made applicable to the territories of the State of Saurashtra from the assessment year 1950-51. In 1951 the Government of India announced the voluntary disclosure scheme and taking advantage of that scheme, the assessee addressed a letter dated 25th January, 1952, disclosing the following income alleged to have arisen to him in the State of Saurashtra from money-lendin...
Tag this Judgment!Chandulal Jethalal Jayaswal and ors. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Aug-26-1963
Reported in: AIR1964Guj59; (1963)GLR1033
Shelat, C.J.1. These two petitions challenge the validity of Sections 2(10a), 59-C and 59-D of the Bombay Prohibition Act, XXV of 1949, certain rules made thereunder, the two notifications issued oy the Government of Gujarat dated April 6, 1962 and the order dated September 26, 1962, refusing the wholesalers licence and the pass to import French Polish and Varnish from outside the State of Gujarat. As both the petitions raise identical questions, it is expedient to dispose of both of them together by a common judgment.2. Both the petitioners carry on business as wholesale dealers in French Polish and Varnish and have been importing for their business these two articles from States such as Uttar Pradesh, Madhya Pradesh, etc. The petitioners in Special Civil Application No. 996 of 1962 have been importing on an average about 1500 gallons of French Polish per month and have been selling the same both wholesale and retail, the average monthly sale of French Polish coming to about 1500 gall...
Tag this Judgment!Commissioner of Income-tax Vs. Rohit Mills Ltd.
Court: Gujarat
Decided on: Aug-25-1963
Reported in: (1964)0GLR837; [1965]58ITR854(Guj)
Shelat, C.J. 1. 1. The question arising in this reference is whether it is permissible to the Income-tax department to deduct from the taxation reserve account shown on the credit side of the balance-sheet, the amount of taxes paid from the other available funds of the assessee-company which computing its capital under the Business Profits Tax Act, XXI of 1947. 2. That Act came into force on the 11th of April, 1947, having taken the place of the Excess Profits Tax Act which was repealed on March 30, 1946. Section 4 of the Act, which is the charging section, provides that subject to the provisions of the Act, there shall, in respect of any business to which the Act applies, be charged, levied and paid on the amount of the taxable profits during any chargeable accounting period, a tax (business profits tax) which shall, in respect of any chargeable account period ending on or before the 31st day of March, 1947, be equal to sixteen and two-thirds per cent. of the taxable profits, and in r...
Tag this Judgment!Girdharlal Ghelabhai Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-22-1963
Reported in: (1964)0GLR31; [1964]53ITR23(Guj)
Bhagwati, J.1. Two questions of law arise on this reference. One, which is relatively simple, raises the question as to whether an assessee can have two or more different statuses for the same assessment year. There are two decisions, one a decision of the Privy Council and the other a decision of the Madras High Court, which throw considerable light on this question and render it easy of solution. But the second question is one of some difficulty and no guidance to its solution is to be derived from any decided authority. That question turns on the true interpretation to be put upon the provisions of section 17(1) of the Income-tax Act, 1922. These questions which have been submitted to this court by the tribunal arise out of an assessment made on one Girdharlal Ghelabhai as an individual for the assessment year 1956-57. The assessee had at the material time two sources of income namely, (1) property, and (2) business. The previous year in respect of the first source, namely, property...
Tag this Judgment!State of Gujarat Vs. V.L. Vakharia
Court: Gujarat
Decided on: Aug-22-1963
Reported in: AIR1964Guj125; 1964CriLJ666; [1966(12)FLR343]; (1964)10GLR29
V.B. Raju, J. 1. This is an appeal by the State against the acquittal of the respondent who was prosecuted under Section 92 of the Factories Act, 1948, for contravention of Rule 72 of the Bombay Factories Rules, 1950. This rule reads as under:-'Canteens. -- (1) Rules 72 to 78 shall come into force in respect of any class or description of factories on such dates as the State Government may by notification in the official gazette appoint in this behalf. (2) The occupier of every factory wherein more than 250 workers are ordinarily employed and which is specified by the State Government by a notification in this behalf, shall provide, in or near the factory, an adequate canteen according to the standards prescribed in these Rules. The canteen shall be available for the use of the workers within six months from the date of such notification.' The trying Magistrate took the view that the prosecution was barred by limitation in view of the provisions of Section 106 of the Factories Act whic...
Tag this Judgment!Vasumati Gaurishanker Bhatt Vs. Naviram Manchharam Vora and ors.
Court: Gujarat
Decided on: Aug-14-1963
Reported in: (1963)4GLR969
P.B. Gajendragadkar, J.1. This is appeal by special leave raises a short question about the construction and effect of Section 12(3)(a) of the Bombay Rents Hotel and Lodging House Rates Control Act 1947 (No. 57 of 1947) (hereinafter called the Act). The appellant has been tenant of one room in a residential building known as Lalbaug situated in Badekhans Chakla in the City of Surat since 18th October 1935. Under the rent note she is required to pay a monthly rent of Rs. 18/-. On October 12th 1949 respondents 1 and 2 purchased the said property. It appears that on November 21st 1950 they served a notice on the appellant to vacate the premises let out to her on the ground that she was in arrears of rent from July 1st 1950 On receiving the said notice the appellant paid a part of the rent but again fell into arrears and so the respondents served a second notice on her on February 7th 1951 claiming arrears from October 1st 1950 The appellant did not vacate the premises nor did she pay all ...
Tag this Judgment!Vikram Mills Company, Ltd. Vs. Industrial Court (N.A. Vyas) and anr.
Court: Gujarat
Decided on: Aug-08-1963
Reported in: (1965)ILLJ49Guj
1. The facts giving rise to this petition are as follows. The petitioner-company are employers and carry on business of textile manufacturing. Respondent 2 was working with the petitioner in the bleaching department. An incident is alleged to have taken place in the department on 19 December, 1959, and it was alleged by the management that in the course of that incident respondent 2 had assaulted his superior officer, namely, jobber Ramsahay Isar, during working hour on that day and by this assault he had committed a breach of discipline by his behavior. On 21 December, 1959. respondent 2 was given a preliminary suspension order and a show cause notice and a charge sheet were also served upon him. Respondent 2 gave his written statement in response to the show cause notice and this explanation was given on 29 December, 1959. The explanation of respondent 2 was that one Bajrang, who was also working in the same department, was quarreling with the jobber Ramsahay and that Bajrang had giv...
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