Gujarat Court June 1968 Judgments
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Manhorlal Manilal Shah Vs. Official Liquidator and anr.
Court: Gujarat
Decided on: Jun-18-1968
Reported in: (1969)10GLR180
Bhagwati, C.J.1. This appeal raises a short question as to whether a creditor, who has not appeared before the company judge in the proceeding for sanction of sale of the assets of a company in liquidation by the official liquidator, is entitled to maintain an appeal against the order sanctioning the sale. The company with which we are concerned in this appeal is the Rajratna Naranbhai Mills Company Limited. By an order dated 26th July, 1967, the company was ordered to be compulsorily wound up and the official liquidator was appointed liquidator of the company. The company owned a textile mill and it therefore became necessary in the winding-up for realising the assets of the company to sell the land, buildings, plant, machinery, stores and other assets comprised in the textile mill. The official liquidator after obtaining the directions of the company judge advertised the sale of the assets of the company in four newspapers, namely, the Times of India (Bombay edition), the Times of In...
The State of Gujarat Vs. Keshavlal Mangubhai
Court: Gujarat
Decided on: Jun-18-1968
Reported in: [1968]22STC271(Guj)
Mehta, J. 1. In this reference the Tribunal has referred the following two questions under section 61 of the Bombay Sales Tax Act, 1959, hereinafter referred to as 'the Act'. '(1) Whether on the facts and in the circumstances of the case, babul wood purchased by the opponents would be covered by entry 19 of Schedule A of the Bombay Sales Tax Act, 1959 (2) If the answer to the first question is in the negative, whether the babul wood would be covered by entry 32 of the said Act ?' 2. The short facts which have given rise to this reference are as under :- The opponents-assessees are manufacturers of agricultural implements and parts for bullock-carts. For the purpose of manufacturing agricultural implements and parts for bullock-carts, the opponents purchased babul wood. The said purchase consisted of the trunk, twigs and parts of the tree, all loaded in a cart and this cart-load is known as hel. The wood purchased by the opponents was mostly and substantially used in the manufacture of ...
The State of Gujarat Vs. Surat Panjarapole
Court: Gujarat
Decided on: Jun-17-1968
Reported in: [1969]23STC57(Guj)
Mehta, J. 1. This reference under section 34 of the Bombay Sales Tax Act, 1953, and under section 61 of the Bombay Sales Tax Act, 1959, raises two questions as under : (1) Whether on the facts and in the circumstances of the case the opponent is a dealer within the meaning of section 2(11) of the Bombay Sales Tax Act, 1959, and if so, whether it is not liable for registration under section 22 of the said Act (2) Whether on the facts and in the circumstances of the case the sales by the opponent of carcasses of animals, meaning cotton, milk and dung as fertilizer are liable to tax under the Bombay Sales Tax Act, 1959 2. The short facts which have given rise to these two questions are as under : The opponent, namely, Shri Surat Panjarapole is a public charitable institution which was founded in or about 1796 A.D. with the object of keeping and preserving the lives of stray dogs, stray cattle and other stray animals. In 1950, the trustees had entered into an agreement with the Government ...
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