Gujarat Court September 1963 Judgments
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The Upleta Municipality Vs. Sobhagchand Panachand and anr.
Court: Gujarat
Decided on: Sep-30-1963
Reported in: 1964CriLJ373
ORDERV.B. Raju, J.1. This is a revision application against an order passed by the District Magistrate, Rajkot, in a proceeding Under Section 133, Cri. Pro. Code, in which he took the view that the Taluka Magistrate, Upleta, was not a competent Magistrate Under Section 133, Cri. P. C. He vacated the order passed by the said Taluka Magistrate, remanded the case to the Sub-Divisional Magistrate, Gondal, and directed the latter to examine the case on merits and take action as per the provisions of law. He further ordered that till the time the Sub-Divisional Magistrate, Gondal, decides the case, the Municipality of Upleta shall not utilise the structure in dispute as latrines of for any other purpose.2. Under Section 133, Cri. P. C. proceedings cannot be initiated before a Taluka Magistrate. Proceedings can, however, be initiated before a Sub-Divisional Magistrate, and when the proceedings are initiated before the Sub-Divisional Magistrate, he may pass a conditional order requiring the pe...
Girdardas and Co. Private Ltd. (In Liquidation) Vs. Commissioner of In ...
Court: Gujarat
Decided on: Sep-28-1963
Reported in: [1965]55ITR171(Guj)
J.M. Shelat, C.J.1. This is a reference under section 66(1) of the Income-tax Act at the instance of the assessee-company. 2. The relevant assessment year is 1958-59 of which the previous year is the year ending 30th September, 1957. 3. The assessee-company, a private limited company, went in to voluntary liquidation on the 23rd of August, 1952. At the time of liquidation, the assessee-company had at its disposal rupees twenty-five lakhs, being its paid up capital, and Rs. 5,34,041, being the accumulated profits. Prior to the assessment year 1958-59, the liquidator had made the following distributions : Assessment year Amount distributedRs.1953-54 17,25,0001954-55 3,00,0001955-56 2,00,000----------------Total 22,25,000----------------4. However, it was only Rs. 50,500 out of the distribution made during the accounting year ending 30th of September, 1952, relevant to the assessment year 1953-54 that the income-tax department treated as dividend under section 2(6A) (c) of the Act, as it ...
The Commissioner of Wealth-tax Vs. Dr. E.D. Anklesaria
Court: Gujarat
Decided on: Sep-28-1963
Reported in: AIR1964Guj240; (1964)0GLR1061; [1964]53ITR393(Guj)
Bhagwati, J.1. A short but interesting question of law arises on this Reference made at the instance of the Commissioner of Wealth-tax under Section 27(1) of the Wealth Tax Act. The question is whether the annuity granted to the assessee by his deceased father by testamentary disposition is an annuity which. is exempt from computation of net wealth under Section 2(e)(iv) of the Act. Dr. Anklesaria the deceased father of the assessee died on 27th April 1954 having duly made testamentary disposition contained in three testamentary papers, one a will dated 8th May 1934, the other a draft deed of trust which did not bear any date but appeared to have been prepared in 1944 and the third a will dated 25th April 1944. Dr. Anklesaria had also executed during his life time a deed of trust dated 24th June 1937 tinder which a sum of Rs. 1,00,000/- had been transferred by him to the trustees for various purposes including giving of certain annuities to his sons, daughters and grand-children. Dr. A...
Savabhai Nanjibhai Vs. VIn D.M., Presiding Officer, First Labour Court ...
Court: Gujarat
Decided on: Sep-27-1963
Reported in: [1966(12)FLR338]; (1964)GLR153
Miabhoy, J.1. This is a petition under Arts. 226 and 227 of the Constitution of India. Petitioner is one Savabhai Nanjibhai. Respondent 3 is the manager of a concern, bearing the name New India Pickers (hereafter called 'the works'). Respondent 2 is a partner of a firm which firm has taken a contract from the works, under which it manufactures pickere at the works. Respondent 1 was at the relevant time the presiding officer of the first labour court at Ahmedabad. The petitioner challenges a decision recorded by respondent 1 in September 1961 in a proceeding under S. 33C of the Industrial Disputes Act, 1947. The petitioner prays that that decision be quashed and that a certificate for payment of the amount of his gratuity may be issued to him in order to enable him to recover the same as arrear of land revenue. 2. The facts are as follows : Petitioner is the employee of respondent 2. In 1960, he had put in ten years' service with respondent 2. Petitioner is a member of the Leather Mazdo...
B.M. Kharwar Vs. Ramanlal Motiram
Court: Gujarat
Decided on: Sep-27-1963
Reported in: (1964)5GLR701
V.B. Raju, J.1. This is a revision application by the original plaintiff who bad filed a suit for permanent injunction and who also prayed for an interim injunction to restrain the defendant from interfering with the plaintiffs possession of the suit land and restraining him from entering into the suit land and from cultivating the same or doing any act on the same land. The trial Court granted an interim injunction but later vacated it holding that it is not proved that the plaintiff was prima facie in possession of the land. Regarding the injunction which was prayed to restrain the defendant converting the suit land from grass land to agricultural land the injunction was refused on the ground that no damage is to occur to the plaintiff as the plaintiffs case is that the defendant is a trespasser and that in fact the conversion of such a land would be to the plaintiffs advantage. The trial Court held that there is no question of applying the Bombay Tenancy and Agricultural Lands Act o...
Chandulal Shivlal Vs. Commissioner of Wealth-tax, Gujarat
Court: Gujarat
Decided on: Sep-26-1963
Reported in: [1965]55ITR441(Guj)
Shelat, C.J.1. This reference relates to the assessment year 1958-59 and the relevant date of valuation is the 31st of March, 1958. The question referred to us in this reference is whether, on the facts and circumstances of the case, the inclusion of the sum of Rs. 11,59,137 in the wealth-tax assessment of the assessee by applying section 4(1)(a)(iii) is right in law. 2. The assessee had two sons, Gunwant and Chaitanya. By a deed of trust dated 12th of February, 1957, he transferred certain properties of the value of Rs. 30,13,875 to the three trustees appointed by him therein to hold the same upon trust therein set out. After reciting the various properties situate in Ahmedabad and Bombay, which are the subject-matter of the deed of trust, the deed, inter alia, recites as follows : 'And whereas the settlor is desirous of settling the said lands hereditaments and premises more particularly described in the first, second and third schedules hereunder written for the benefit of his sons ...
Commissioner of Wealth-tax, Gujarat Vs. Harshad Rambhai Patel and anr.
Court: Gujarat
Decided on: Sep-24-1963
Reported in: (1964)0GLR431; [1964]54ITR749(Guj)
Shelat, C.J. 1. This is a reference under section 27 of the Wealth-tax Act, XXVII of 1957. The relevant assessment years are 1957-1958 and 1958-59, and the relevant valuation dates are the 31st of December, 1956, and the 31st of December, 1957. 2. The two assessee are brothers and have been separately assessed as individuals. Amongst the other properties, the two assessees were possessed of 12 year National Savings Certificates and 10 year 3 1/2% Treasury Savings Certificates. The assessee, Harshad, had, at the relevant time, 12 year National Savings Certificates of the value of Rs. 25,000 in his own name and of Rs. 1,35,000 in some other name or names. He was also possessed of the year 3 1/2% Treasury Savings Deposit Certificates of the value of the Rs. 25,000 which stood in his name and other such certificates of the value of Rs. 1,00,000 which stood in other name or names. Likewise, the other assesee, Mahendra, was possessed of 12 years Post Officer National Savings Certificates of ...
Commissioner of Wealth-tax, Gujarat Vs. Harshad Rambhai Patel and Anot ...
Court: Gujarat
Decided on: Sep-24-1963
Reported in: [1964]54ITR740(Guj)
SHELAT C.J. - This is a reference under section 27 of the Wealth-tax Act, XXVII of 1957. The relevant assessment years are 1957-1958 and 1958-59, and the relevant valuation dates are the 31st of December, 1956, and the 31st of December, 1957.The two assessee are brothers and have been separately assessed as individuals. Amongst the other properties, the two assessees were possessed of 12 year National Savings Certificates and 10 year 3 1/2% Treasury Savings Certificates. The assessee, Harshad, had, at the relevant time, 12 year National Savings Certificates of the value of Rs. 25,000 in his own name and of Rs. 1,35,000 in some other name or names. He was also possessed of the year 3 1/2% Treasury Savings Deposit Certificates of the value of the Rs. 25,000 which stood in his name and other such certificates of the value of Rs. 1,00,000 which stood in other name or names. Likewise, the other assesee, Mahendra, was possessed of 12 years Post Officer National Savings Certificates of the va...
Ratilal Khushaldas Patel Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Sep-23-1963
Reported in: [1965]55ITR517(Guj)
P.N. Bhagwati, J. 1. This is a reference under section 66(1) of the Income-tax Act at the instance of the assessee. The assessee is one Ratilal Khushaldas Patel, who has been assessed as an individual. The assessment year with which we are concerned is the assessment year 1957-58 for which the corresponding previous year is the financial year ending 31st March, 1957. Prior to the 1st April, 1958, the assessee was a partner in the firm of Messrs. Yogendra (P.) and Co. The partnership consisted of the assessee and one other person with three minors admitted to the benefits of the partnership and it was constituted under a deed of partnership dated 8th April, 1954. The assessee had a five annas share in the partnership. This share was held by him as an individual, and up to and including the assessment year 1956-57, the assessee was assessed as an individual in respect of this five annas share. On 1st April, 1956, the assessee got the partnership to transfer a sum of Rs. 25,000 from the a...
Commissioner of Income-tax, Gujarat Vs. Spunpipe and Construction Co. ...
Court: Gujarat
Decided on: Sep-19-1963
Reported in: [1965]55ITR68(Guj)
P.N. Bhagwati, J. 1. This is a reference under section 66(1) of the Income-tax Act at the instance of the Commissioner. The facts giving rise to this reference may be briefly stated as follows. The assessee is a limited company engaged in the manufacture and sale of spun pipes. The assessee has adopted the year ending 31st July for maintaining its accounts. On 30th July, 1954, the assessee purchased a factory at Ahmedabad which was owned by another limited company called the Spunpipe and Construction Company of India Limited, Bombay. The factory was purchased as a going concern for the price of Rs. 2,00,000. There were two agreements made between the assessee and the vendor-company in regard to the purchase, both dated 30th July, 1954. One agreement related to fixed assets, machinery, moulds, pumps, tools, motor-trucks, electric fittings, furniture general stores, pipes, stores and stocks and the price allocated to these items was Rs. 1,50,000. The other agreement related to sundry deb...
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