Gujarat Court September 1963 Judgments
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CaptaIn R.S. Saxena Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Sep-10-1963
Reported in: AIR1964Guj145; (1964)GLR386
Miabhoy, J.1. This writ petition is filed by Captain R. S. Saxena against the State of Gujarat, which is respondent No. 1, and Shri G. L. Sheth, Secretary to the Government of Gujrat. Public Works Department, who is respondent No. 2. The petition is under Articles 226 and 227 of the Constitution of India read with Article 311, Clause (2), of the same. By this petition, petitioner impugns an order, dated 24th of November 1961, which terminated his services with immediate effect, after granting him an amount equal to one month's pay and allowances, from the date of his relief upto 31st December 1961 in lieu of notice.2. The facts leading up to the petition are as follows:Petitioner was selected by the Public Service Commission, Gujarat, as a candidate for appointment as one of the two Port Officers, Class I, in the grade of Rs. 800-40-1,200 plus special pay of Rs. 150/- plus usual allowances. On 24th of July 1961, petitioner was appointed in the Ports Organisation against a permanent and...
Chandulal Harjiwandas Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Sep-09-1963
Reported in: (1964)10GLR223; [1964]54ITR384(Guj)
Shelat, C.J. 1. This reference arises out of a claim made by the assessee for rebate under section 15(1) of the Income-tax Act, 1922, in respect of the premium paid on a policy of insurance. Section 15(1), inter alia, provides : '15. (1) The tax shall not be payable in respect of any sums paid by an assessee to effect an insurance on the life of the assessee...' 2. The question that arises is whether the premium in respect of which the rebate is claimed by the assessee was the sum paid to effect an insurance on the assessee's life. 3. The reference relates to the assessment year 1960-61, the relevant previous year being Samvat Year 2015. On June 23,1959, i.e., during the relevant previous year, a policy called 'Children's Deferred Endowment Assurance' for a sum of Rs. 50,000 was issued by the Life Insurance Corporation of India. The proposer was Harjivandas Kotecha, the father of the assessee, and the life assured was assessee. The premium payable in respect of the said policy was Rs. ...
Commissioner of Income-tax, Gujarat Vs. Jayantilal Amratlal
Court: Gujarat
Decided on: Sep-05-1963
Reported in: [1965]55ITR214(Guj)
J.M. Shelat, C.J.1. By a trust deed dated June 19, 1947, the assessee, Jayantilal Amratlal, settled 80 ordinary shares held by him in Messrs. Jayantilal Amratlal and Co. Ltd. upon trust, known as Jayantilal Amratlal Charitable Trust for the following objects, namely, 'For the relief of poor, for education, for medical relief, for advancement of religion, knowledge, commerce, health, safety or any other objects beneficial to mankind.' The trust deed was registered with the Charity Commissioner under the Bombay Trust Act (Act XXIX of 1950). Originally, as the recitals in the said deed of trust show, the trust fund consisted of the aforesaid 80 shares of the market value of Rs. 40,000. By his letter dated March 27, 1957, the settlor added to those 80 ordinary shares certain other shares held by him in other companies, bringing the total trust fund to about rupees three lakhs and a little more. Till the assessment year 1957-58, the income-tax department accepted the trust as a valid charit...
State Vs. Kanaiyalal Prabhudas
Court: Gujarat
Decided on: Sep-04-1963
Reported in: (1964)5GLR158
V.B. Raju, J.1. This is an appeal by the State against the acquittal of the respondent who was prosecuted under Section 112 of the Motor Vehicles Act read with Rule 26(18) of the Bombay Motor Vehicles Rules 1959 The charge against the respondent was that the respondent who was the driver of an auto rikshaw had not worn a cap and had also not put on a uniform as laid down by a notification issued by the Regional Transport Authority Ahmedabad.2. Under Rule 26(18) of the Bombay Motor Vehicles Rules 1959 a driver of a motor cab shall be cleanly dressed and in the manner in which the Regional Transport Authority may specify. By a notification the Regional Transport Authority prescribed the head-wear long pant and coat for the dress of the drivers of the public service motor vehicles. He also prescribed that they shall wear the uniform prescribed by him namely a Khakhi coat with collar and two upper pockets with flaps etc. The learned Magistrate observed that such a notification was not with...
Commissioner of Income-tax, Gujarat Vs. Rajmitra Bhailal AmIn Charitab ...
Court: Gujarat
Decided on: Sep-03-1963
Reported in: [1964]54ITR241(Guj)
Shelat, C.J. 1. This is a reference under section 66(1) at the instance of the Commissioner of Income-tax, Gujarat. 2. By an indenture of trust dated July 28, 1945, one Bhailal Dajibhai Amin settled certain shares of the then market value of Rs. 2,50,000 and certain immovable properties situate at Virsad in District Kaira upon certain trust therein more particularly set out. By another indenture of trust dated August 2, 1945, he conveyed, transferred and assigned unto the trustees certain immovable properties belonging to him and situate at Baroda and certain shares and securities standing in his name of the then market value of Rs. 4,50,000 upon the same trust set out therein. Since both the trust deeds contain identical terms, it would be sufficient if the relevant terms of one of them were to be set out for the purpose of indicating the objects of the two trusts. Clause 5 of the trust deed relating to the Kaira properties provides that the trustees shall spend and apply the net bala...
J.G. Mankad Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Sep-03-1963
Reported in: [1965]55ITR448(Guj)
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 a chartered accountant and he resides and carries on his profession of a chartered accountant in Ahmedabad. On 25th May, 1951, the post of a part-time professor of accountancy in M. J. College of Commerce, Bhavnagar, was advertised in the Saurashtra Government Gazette and in response to the advertisement, the assessee applied for the post. The assessee was selected for the post and by a notification dated 12th July, 1951, the assessee was appointed to the post on the terms and conditions contained in the notification, which was in the following terms : 'Shri J. G. Mankad, B. Com., R. A., is appointed as part-time professor of accountancy, M. J. College of Commerce, Bhavnagar, on Rs. 400 per month (including travelling allowance and all other allowances) with effect from the date he takes over.'2. Since the assessee was residing and practising in Ahmedabad, he ha...
The State Through Dhahybhaai Haribhai Vs. Bhikubhai Ranchhodji Desai a ...
Court: Gujarat
Decided on: Sep-03-1963
Reported in: (1964)GLR229
Miabhoy, J.(1) This reference is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Section 215, Criminal Procedure Code, an order made by the learned joint Civil Judge, Junior Division, and Judicial Magistrate, First Class, Navsari, committing the three opponents (1), Bhikhubhai Ranchhodji Desai (2) Bai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on 11th of July 1963. The learned Judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.(2) The facts are as follows: Survey No.205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the Radha- Krishna Pancha Pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust under...
A.S. Razvi Vs. Divisional Engineer, Telegraphs, Ahmedabad and ors.
Court: Gujarat
Decided on: Sep-03-1963
Reported in: AIR1964Guj139; (1964)0GLR175
Miabhoy, J.1. This is a writ petition under Article 226, read with Article 311 of the constitution of India, tiled by one A. S. Razvi, in which he seeks to quash an order of dismissal, dated 9th September 1960, passed by respondent No. 1, who is the Divisional Engineer, Telegraphs, Ahmedabad. Respondents Nos. 2 and 3 are the Post Master General, Bombay, and the Union of India respectively.2. The facts, leading upto the present petition, may shortly be stated. The petitioner was in the service of the Government of India, Post and Telegraph Department, and, at all material times, was employed as a time-scale permanent clerk in that department. He was working since 1956 at Ahmedabad under the Divisional Engineer, Telegraphs. Respondant No. 1, Shri T. N. Pardasani, took charge of the office of the Divisional Engineer Telegraphs, sometime in July 1958, That officer visited In July 1959 the office in which petitioner was working. On or about 11th July 1959, immediately after this visit, resp...
The State Through Dhahyabhai Haribhai Vs. Bhikhubhai Ranchhodji Desai ...
Court: Gujarat
Decided on: Sep-03-1963
Reported in: 1965CriLJ428
N.M. Miabhoy, J.1. This reference Is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Sections 215, Criminal Procedure Code, an order made by the learned Joint Civil Judge,. Junior Division, and Judicial Magistrate, First Class, Nawsari, committing the three opponents (1), Bhihhubhai Ranchhodji Desal (2) Dai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on nth of July 1963. The learned judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.2. The facts are as follows: Survey No. 205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the RadhaKrishna Pancha pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust un...
Narotamdas Bhikhabhai Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-02-1963
Reported in: 1965CriLJ165
ORDERV.B. Raju, J.1. The applicant, who is a post-master was convicted under Section 409, I. P. C. and Section 55 of the Indian Post Office Act. The conviction under Section 55 of the Indian Post Office Act is set aside In view of Section 72 of the said Act and in view of the fact that there was no complaint but only a report of the Police Officer under Section 173 Cr. P. Code. Such a report is not a complaint as laid down in Section 4(1) (h) of Cr. P. C.2. The contention that a prosecution under Section 409 requires the sanction of the Central Government in view of the provisions of Section 197, Cr. P. C. is rejected, because the Post Master is not removeable by the Central Government but, as the learned Counsel admits, he is removable by the Post Master General. No other point of law is urged.3. The conviction and sentence under Section 55 of the Indian Post Office Act are therefore set aside. Fine imposed under that section, if paid, should be refunded. The conviction and sentence u...
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