Gujarat Court October 1964 Judgments
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Ahmedabad Sarangpur Mills Company Ltd. Vs. Industrial Court, Ahmedabad ...
Court: Gujarat
Decided on: Oct-17-1964
Reported in: (1965)ILLJ155Guj
Shelat, C.J.1. This petition is for a certiorari or for any other appropriate writ or direction, quashing the order of the industrial court requiring the petitioner to pay wages to respondent 2 from the date of the order of discharge by the petitioner company whereby respondent 2's services were terminated, up to the date of the decision of the labour court. 2. Respondent 2 was, at the material time, serving as a supervisor in the dyeing department of the petitioner-company. On 17 September, 1959 he was served with a show-cause notice along with a preliminary suspension order. The notice alleged that in the morning of 11 September, 1959 respondent 2 had behaved towards his superior officer, one Varma, in an insulting and undisciplined manner, that the incident took place in the presence of the chief chemist, one B. D. Patel, and called upon respondent 2 to show cause before the factory manager why his services should not be terminated. 3. It is not in dispute that an enquiry was held o...
The Ahmedabad Sarangpur Mills Co. Ltd. Vs. I.G. Thakore and anr.
Court: Gujarat
Decided on: Oct-17-1964
Reported in: (1965)6GLR259
J.M. Shelat, C.J.1. This petition is for a certiorari or for any other appropriate writ or direction quashing the order of the Industrial Court requiring the petitioner to pay wages to the second respondent from the date of the order of discharge by the petitioner company whereby the second respondents services were terminated upto the date of the decision of the Labour Court.2. The second respondent was at the material time serving as a supervisor in the dyeing department of the petitioner company. On September 17 1959 he was served with a show cause notice along with a preliminary suspension order. The notice alleged that in the morning of September 11,1959 the second respondent had behaved towards his superior officer one Varma in an insulting and indisciplined manner that the incident took place in the presence of the Chief Chemist one B.D. Patel and called upon the Second respondent to show cause before the Factory Manager why his services should not be terminated.3. It is not in ...
Prabhudas Ramji Vs. Commissioner of Income-tax, Gujarat, Ahmedabad
Court: Gujarat
Decided on: Oct-16-1964
Reported in: AIR1966Guj75
Shelat, C.J. 1. This reference arises out of assessment made on the assessee in the status of an individual for the assessment year 1955-1956 of which the relevant previous year is Samvat Year 2010 (7-11-1953 to 26-10-1954). In view of the contentions urged before us by Mr. Mehta on behalf of the assessee and the learned Advocate General on behalf of the Commissioner, it becomes necessary to set out the facts involved in this reference in some details.2. At the material time, the assessee was carrying on multifarious business activities at various places and in various names These activities were mainly money-lending, dealing In iron, timber, vegetable ghee, plying of country crafts for transport of goods, running cotton ginning and pressing factory, etc. These different businesses were at Bhavnagar, Mehsana. Palitana, Khambhala, Veraval, Povbandar and other places Besides his income from these business activities, the assessee also derived income from securities, immovable property an...
Prabhudas Ramji Vs. Commissioner of Income-tax.
Court: Gujarat
Decided on: Oct-16-1964
Reported in: [1966]62ITR621(Guj)
SHELAT, C.J. - This reference arises out of assessment made on the assessee in the status of an individual for the assessment year 1955-1956, of which to the relevant previous year is Samvat year 2010 (November 7, 1963, to October 26, 1954). In view of the contentions urged before us by Mr. Mehta on behalf of the assessee and the learned Advocate-General on behalf of the Commissioner, it becomes necessary to set out the facts involved in this reference in some detail.At the material time, the assessee was carrying on multifarious business activities at various places and in various names. These activities were mainly money-lending, dealings in iron, timber, vegetable ghee, plying of country crafts for transport of goods, running cotton ginning and pressing factory, etc. These different businesses were at Bhavnagar, Mehsana, Palitana, Khambhala, Veraval, Porbandar and other places. Besides his income from these business activities, the assessee also derived income from securities and im...
Vahiwatdars of Ambaji Temple Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Oct-14-1964
Reported in: [1965]58ITR675(Guj)
Bhagwati, J.1. There is an ancient temple of Ambaji Mata at Surat which was originally founded by a person named Premji Bhatt. He managed the temple, attended to the adornment of the deity and the performance of the puja and allowed the members of the public to visit the temple and to have darshan of the deity. Whatever offerings were made to the deity by the people visiting the temple were collected by him and retained by him as his income. In course of time, the temple passed to his descendants by inheritance and during the account years ended 31st March 1950, to 31st March, 1957, being the previous years for the assessment years 1950-51 to 1957-58, the following five persons who are assessees before us claimed to be the owner of the temple in the following share : Rs. As. Ps.1. Shantilal Parvatishanker ... 0 -4- 02. Shushila Jayashanker ... 0 -6- 03. Jamiatram Vishushanker ... 0 -2- 04. Sharda Ochhavalal ... 0 -2- 05. Dhanlaxmi Manalal ... 0 -2- 02. The assessee performed the afores...
Dhrangadhra Trading Co. Private Ltd. Vs. Commissioner of Income-tax, B ...
Court: Gujarat
Decided on: Oct-08-1964
Reported in: [1964]54ITR37(Guj)
Bhagwati, J.1. This reference arises out of proceedings for the assessment to income-tax of the assessee for the assessment year 1948-49. The assessee is private limited registered under the Dhrangadhra State Companies Act, 1939, and carries on business as an authorized dealer of the products of Dhrangadhra Chemical Works Limited at Dhrangadhra. During the relevant period Dhrangadhra was a native Indian state outside what was then know as British India. The assessee was thus a nonresident for the assessment year with which we are concerned. During the financial year 1947-48, which was the relevant previous year for that assessment year, the assessee effected to the sales of the aggregate value of Rs. 40,58,445 out of which sales to the extent of Rs. 6,63,545 were made to buyers in Native India States while the balance of the sales aggregating to Rs. 33,94,900 were made to the British Indian buyers. These sales to British Indian buyers were again divisible in to the categories : (1) sal...
Dhrangadhra Trading Co. Private Ltd. Vs. Commissioner of Income-tax, B ...
Court: Gujarat
Decided on: Oct-08-1964
Reported in: [1966]60ITR674(Guj)
BHAGWATI J. - This reference arises out of proceedings for the assessment to income-tax of the assessee for the assessment year 1948-49. The assessee is private limited registered under the Dhrangadhra State Companies Act, 1939, and carries on business as an authorized dealer of the products of Dhrangadhra Chemical Works Limited at Dhrangadhra. During the relevant period Dhrangadhra was a native Indian state outside what was then know as British India. The assessee was thus a nonresident for the assessment year with which we are concerned. During the financial year 1947-48, which was the relevant previous year for that assessment year, the assessee effected to the sales of the aggregate value of Rs. 40,58,445 out of which sales to the extent of Rs. 6,63,545 were made to buyers in Native India States while the balance of the sales aggregating to Rs. 33,94,900 were made to the British Indian buyers. These sales to British Indian buyers were again divisible in to the categories : (1) sale...
Commissioner of Income-tax, Gujarat Vs. the Sandesh Ltd.
Court: Gujarat
Decided on: Oct-07-1964
Reported in: AIR1965Guj311; [1965]56ITR399(Guj)
Shelat, C.J.(1) By a deed of lease dated March 10, 1945 the assessee company took over a plot of land admeasuring 4,059 square yards on lease for a period of ninety-nine years at an annual rent of Rs. 12, 685/- per year, and built thereupon its press where it carried on its business as printers and publishers of a daily newspaper called 'Sandesh'. The deed of lease gave option to both the parties, the lessor to sell the said land at a price of Rs. 4,09,959/- at the rate of Rs.101/- per square yard, both parties and the lessee to purchase it at the said price, both parties agreeing to exercise their respective opinion during a period of five years commencing from January 1, 1948 and ending on December 31, 1953 after giving six months' notice. The deed of lease is in Gujarati and, as translated, clause (4) thereof runs as follows :'If the land leased is acquired under the provisions of the Land Acquisition Act, or the leased and is notified for acquisition and such notification is subseq...
Satubha K. Vaghela Vs. Sayla Taluka Panchayat and ors.
Court: Gujarat
Decided on: Oct-06-1964
Reported in: (1965)6GLR409
J.B. Mehta, J.1. In this petition under Article 226 of the Constitution the petitioner prays for a writ of mandamus or certiorari or other appropriate writ order or direction to set aside the resolution of respondent No. 1 dated 27th December 1963 at Annexture H and also to set aside the order dated 30th April 1964 of respondent No. 2 and to quash the proceedings pending in Misc. matter No. 1/64-65 and to prohibit respondent No. 2 from proceeding further with the said matter.2. The petitioner is the Sar-Panch of Sayla Gram Panchayat hereinafter referred to as the Gram Panchayat. Respondent No. 1 is the Sayla Taluka Panchayat hereinafter referred to as the Taluka Panchayat. Respondent No. 2 is the Taluka Development Officer and respondent No. 3 is an elected member of the Gram Panchayat. Under Section 60 of the Gram Panchayats Act 1961 Act No. VI of 1962 hereinafter referred to as the Act any member of a Gram Panchayat who is absent for more than three consecutive months from the Gram s...
Commissioner of Income-tax, Gujarat Vs. Shantilal Punjabhai
Court: Gujarat
Decided on: Oct-01-1964
Reported in: [1965]57ITR58(Guj)
J.M. Shelat, C.J.1. This reference arises out of reassessment of the assessee for the assessment years. 1944-45, 1945-46 and 1946-47, the relevant previous years being Samvat years 1999, 2000 and 2001 respectively. The reassessment proceedings were adopted having recourse to the second proviso to section 34(3) of the Income-tax Act of 1922. The facts for all the three assessment years are similar and hence it is possible to take the facts relevant to the assessment year 1944-45 as typical. That was also the way in which the case; was presented to us by the learned Advocate-General. 2. The assessee, Shantilal Punjabhai, used to be assessed in the status of an individual. For the assessment year 1944-1945, he filed his returns in which he included his share of profit in the firm of Messrs. Bharat Cloth Agency. The assessee, at the material time, was a member of the Hindu undivided family known as Punjabhai Deepchand. In the course of the assessment proceedings of that family also for the...
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