Gujarat Court December 1964 Judgments
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Jaswantrai Malukchand Vs. Anandilal Babalal
Court: Gujarat
Decided on: Dec-07-1964
Reported in: (1965)6GLR325
M. Hidayattullah, J.1. Jashwantrai Malukchand who appeals by special leave against the judgment of the High Court of Gujarat dated October 24 1961 was a tenant of a shop belonging to Anandilal Bapalal respondent By the judgment now under appeal the High Court reversed the concurrent decision of the two courts below and ordered eviction of the appellant from the shop on the ground that he was in arrears for a period of six months in the payment of the rent. By a supplementary order dated January 16 1962 mesne profits were also granted to the landlord till delivery of possession of the shop. The High Court has differed from the two courts below in the application of the third sub-section of Section 12 of the Bombay Rents Hotel and Lodging House Rates Control Act 1947 by which sub-section the present proceedings were governed. The High Court held that Clause (a) of the sub-section applied while the courts below applied Clause (b). Before we read the section the facts necessary to understa...
Jayantilal Trambaklal Patel Vs. B.M. Gandhi, Sales Tax Officer
Court: Gujarat
Decided on: Dec-04-1964
Reported in: (1965)0GLR337; [1965]16STC1039(Guj)
Bhagwati, J. 1. The short question that arises in this petition is whether the State is entitled to proceed against a surety for payment of tax liability of an assessee under the procedure provided in the Bombay Land Revenue Code, 1879, as if the amount payable by the surety were an arrear of and revenue. The facts giving rise to the petition are undisputed and may be briefly stated as follows :- One Hasmukhlal was carrying on business in the name of Messrs Hasmukhlal & Company at Ahmedabad and on 24th September, 1952, sum of Rs. 6,945.63 nP. was payable by him to the State in respect of arrears of tax and penalty under the provisions of the Bombay Sales Tax Act, 1953. On the request of Hasmukhlal, the Sales Tax Recovery Mamlatdar, who was taking steps to recover the said amount from Hasmukhlal, granted instalments of Rs. 100 per month to Hasmukhlal and in consideration of this facility for payment by instalments being given to Hasmukhlal, the petitioner executed surety bond stipulatin...
Sampatraj Chhogalalji and ors. Vs. V.S. Patel, Sales Tax Officer, and ...
Court: Gujarat
Decided on: Dec-04-1964
Reported in: (1965)0GLR622; [1966]17STC29(Guj)
Shelat, C.J. 1. The petitioners are the trustees of the assets and properties of Messrs G. Bhagwandas Ramchand, a firm which, prior to 31st December, 1962, was carrying on business in cloth in the Sindhi Market at Ahmedabad. The firm became involved in financial difficulties having become indebted in an aggregate sum of Rs. 6,65,856.87 nP. By a deed of arrangement dated 31st December, 1962, made between the said firm of Messrs G. Bhagwandas Ramchand and the two partners thereof, Narandas Aishiram and Govindram Aishiram on the one hand and the six petitioners on the other hand, the petitioners were appointed trustees with powers to realise and sell the properties and other assets of the said firm set out in the schedules thereto and to pay from the sale proceeds thereof rateably the debts due by the firm to its creditors. Clause (1) of the said deed of arrangement provided that the debtors, namely, the said firm and the two partners thereof, thereby assigned unto the trustees all their ...
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