Gujarat Court July 1967 Judgments
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Maneklal Vallabhdas Parikh and Sons Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jul-10-1967
Reported in: (1968)0GLR507; [1969]72ITR637(Guj)
Bhagwati, J. 1. The assessee, in the course of its assessment for the assessment year 1961-62, claimed to deduct under Section 10(2)(vib) of the Income-tax Act, 1922, development rebate in respect of eight new trucks purchased in the relevant previous year, namely, Samvat Year 2015. The claim was disallowed by the Income-tax Officer and, on appeal, the disallowance was confirmed by the Appellate Assistant Commissioner and, on further appeal, by the Tribunal. The ground of disallowance was the proviso introduced in Section 10(2)(vib) of the Income-tax Act, 1922, by Section 4 of the Taxation Laws (Amendment) Act, 1960, with effect from 1st April, 1960. The proviso was in the following terms:'Provided further that no allowance under this clause shall be made in respect of any machinery or plant which consists of office appliances or road transport vehicles.'2. The assessee, being aggrieved by the disallowance of the claim, applied to the Tribunal for a reference and, on the application of...
Kanasara Abudulrehman SadruddIn Vs. Trustees of the Maniar Jamat Ahmed ...
Court: Gujarat
Decided on: Jul-04-1967
Reported in: AIR1968Guj184; (1968)GLR64
V.R. Shah, J.(1) This revision application raises a short question of law as to whether the provisions of Section 13 (2) of the Bombay Rents, Hotel and Lodging House Rates Control Act , 1947 (hereinafter referred to as the 'Rent Act') are applicable to a case where a trustee of a public charitable trust asks for possession of the premises from a tenant on the ground that he requires it for occupation for the purposes of the trust the purposes of the trust . The opponents are the trustees of a public trust namely 'Maniar Jamat' at Ahmedabad. The suit premises originally belonged to one Bai Amina, daughter of Jusab Mohmed, and she gave the land by way of gift to a Public Trust named Maniar Jamat to make a Madresa and Jamatkhana. The opponents have brought the suit for possession of the premises from the petitioner-tenant on the ground that the premises are required for purposes of the trust. The petitioner, contested the character of the opponents as his landlords and also disputed the c...
Shantilal R. Desai Vs. P.N. Vyas and anr.
Court: Gujarat
Decided on: Jul-04-1967
Reported in: AIR1968Guj179
Vakil, J. (1) This petition raises the question of proper construction of Section 24(2) of the Indian Electricity Act. 1910 hereinafter referred to as 'the Act' the petitioner is the licensee within the meaning of the said Act as also the Electricity (supply) Act, 1948 and is the sole owner of the Bilimora Electricity Power Supply Company. The petitioner supplied c but receives electrical energy from the Gujarat Electrical Board and distributes it in the town of Bilimora. The petitioner supplied electricity energy of high-tension as well as low-tension. As regards the supply if high-tension power, the tariffs for payment of charges for the supply of energy have been fixed by the Gujarat Electrical Board and they are known as Grid Tariffs. There are two schedules of tariffs called TH/ HTP- 1 and TH/HTP-2. The Schedule HTP-2 applies in respect of supply of high-tension for the combined purpose of lighting and power services in cases where the consumption. Respondent for lighting purposes...
Kansara Abdulrehman SadruddIn Vs. Trustees of the Maniar Jamat and ors ...
Court: Gujarat
Decided on: Jul-04-1967
Reported in: (1968)9GLR64
V.R. Shah, J.1. This revision application raises a short question of law as to whether the provisions of Section 13(2) of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 (hereinafter referred to as the 'Rent Act') are applicable to a case where a trustee of a public charitable trust asks for possession of the premises from a tenant on the ground that he requires it for occupation for the purposes of the trust. The opponents are the trustees of a public trust namely 'Maniar Jamat' at Ahmedabad. The suit premises originally belonged to one Bai Amina, daughter of Jusab Mohmed, and she gave the land: by way of gift to a public trust named Maniar Jamat to make a Madresa and Jamatkhana. The opponents have brought the suit for possession of the premises from the petitioner-tenant on the ground that the' premises are required as the trust. The petitioner, contested the character of the opponents as his landlord and also disputed the claim of the opponents for possession. Th...
Jayantilal Jivanlal Mistri Vs. Ratilal Jivanlal Mistri
Court: Gujarat
Decided on: Jul-03-1967
Reported in: (1968)9GLR900
J.B. Mehta, J.1. This revision application has been filed by the original plaintiff against the order of the trial Court, dated 17th August 1966, by which the learned Judge has refused to admit in evidence the document, dated 1st December 1963, on the ground that it was an unregistered document.2. The short facts of the case in brief are as under:It is the case of the plaintiff that the plaintiff and the defendant carried on partnership business of manufacturing harmonium reeds. The parties had constructed a building and had installed machinery at their expenses which were in proportion to their shares. When the partnership was dissolved through the intervention of respectable persons, the parties had agreed to certain terms. Instead of dividing the building and machinery half to half, the building and machineries were kept by the opponent and he was to pay Rs. 4484/- to the plaintiff. There was some adjustment of Rs. 484/-, and there was a previous Khata of Rs. 1100/- which was agreed...
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