Gujarat Court August 1968 Judgments
Abdul Satar Jaji Ibrahim Vs. Shah Manilal Talakchand
Court: Gujarat
Decided on: Aug-31-1968
Reported in: AIR1970Guj12
Shelat, J.1. The defendant-appellant is a resident of Godhra in the Distract of Panchmahals and he owned a house property bearing Municipal Nos. 5146 and 5147 in City Tika NO. 60, Lot NO. 66. It had two floors. While the ground floor thereof was let out by him to witness Ramanlal Girdharilal Ex. 32 on a monthly rent of Rs. 18/-, the first floor was let out to witness Shantilal Ex. 65 on a monthly rent of Rs.10/-. This house property adjoins the building where the plaintiff's firm has been carrying on its business since last several years. On 29-11-49 Abdulsatar Haji Ibrahim Dadi of Godhra - the defendant-appellant executed an agreement Ex. 28 in favour of the plaintiff-respondent whereby he agreed to sell the suit property for a sum of Rs. 12,051/-. Rs. 2000/- were paid by the plaintiff by way of earnest money thereunder to the defendant. The agreement then provided that the sale-deed would be executed on obtaining the certificate from the Custodian of the Evacuee Property and on recei...
Tag this Judgment!D.M. Manasvi Vs. Commissioner of Income-tax, Gujarat Ii
Court: Gujarat
Decided on: Aug-30-1968
Reported in: [1969]72ITR17(Guj)
Divan, J.1. In this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the Act), the following questions have been referred to us by the Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the proceedings for the imposition of penalty were properly commenced in the course of any proceedings under the Act as required by section 271 of the Income-tax Act, 1961, for the assessment years 1959-60 to 1962-63 (2) Whether, on the facts and in the circumstances of the case, there was any material or evidence before the Tribunal to hold that the assessee had deliberately concealed particulars of his income or deliberately furnished inaccurate particulars of such income as required by section 271(1)(c) of the Act for the assessment years 1959-60 to 1962-63 ?' 2. The assessee, who is the applicant before us, is an individual and the relevant assessment years are 1959-60, 1960-61 and 1962-63. So far as the assessment years 1959-60 and 196...
Tag this Judgment!Panna Sanjay Trust Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-26-1968
Reported in: [1969]74ITR396(Guj)
Bhagwati, C.J.1. This reference raises a short but very interesting question of construction of section 164 of the Income-tax Act, 1961. The reference arises out of an assessment made on the trustee of a trust called Panna Sanjay Trust for the assessment year 1962-63, the relevant account year being Samvat year, 2017. This trust was created by Kasturbhai Lalbhai by exerting a deed of trust dated 18th March, 1961, for the benefit of the wife, children and grand-children of his son, Shrenik. The period of distribution of the trust estate provided founder the trust deed was thirty years from the date of the trust deed and until the date of distribution arrived, the income of the trust estate was to be applied at the sole discretion of the trustees for the benefit of the wife, children and grand-children of Shrenik. During the relevant year of account, the income of the thrust estate Was Rs. 6,977f and that was the income returned by the trustees of the trust. Now out of this income of Rs....
Tag this Judgment!The Commissioner of Income-tax, Gujarat-ii, Ahmedabad Vs. Arvind Narro ...
Court: Gujarat
Decided on: Aug-22-1968
Reported in: AIR1970Guj167; [1969]73ITR490(Guj)
Bhagwati, C.J.1. This reference arises out of assessments made on the assessee as an individual for the assessment years 1962-63, 1963-64 and 1964-65, the relevant account years being Samvat Years 2017, 2018 and 2019. The Reference involves a question of construction of three trust deeds executed by the assessee's father for the benefit of the assessee, his wife, and his children and grandchildren, one dated 19th March 1955 in respect of Arvind Narrottam Trust, the other dated 9th April 1955 in respect of Arvind Family Trust, and the third dated 18th March 1961 in respect of Arvind Kalyan Trust. All the three trust deeds are in identical terms barring only the difference in the minimum amounts payable to the beneficiaries out of the income of each year and it would therefore be sufficient to make a reference only to the terms of one of the three trust-deeds, namely, that in respect of Arvind Kalyan Trust. By that trust deed, the assessee's father settled certain shares on the trust set...
Tag this Judgment!Rajput Tejsinh Pratapsingh Vs. the State of Gujarat
Court: Gujarat
Decided on: Aug-18-1968
Reported in: (1969)10GLR106
B.J. Divan, J.1. This application has been filed under the provisions of Articles 226 and 227 of the Constitution of India and under Section 439 Cr.P.C. The petitioner has prayed that by a Writ of Certiorari or by a Writ in the nature of Certiorari or by any other Writ, direction or order the judgment and order of conviction and sentences recorded by the learned Sessions Judge, Surendranagar, in Sessions Case No. 5 of 1966 on May 20, 1966, in so far as the said order of conviction and sentence affects the petitioner, sentencing the petitioner to suffer R.I. for five years on each count under Sections 394 and 395 I.P.O. be quashed and set aside and by such Writ, direction or order, the petitioner may be acquitted and be ordered to be set at liberty forthwith. The petitioner has also prayed for an order for bail pending the hearing and final disposal of this petition.2. The facts giving rise to this petition are rather peculiar. The petitioner and five other persons were charged with off...
Tag this Judgment!Collector of Panchmahals Vs. Desai Keshavlal Panalal
Court: Gujarat
Decided on: Aug-13-1968
Reported in: AIR1969Guj276; (1969)GLR931
Shelat, J.1. x x x x x2. The lands under acquisition in all admeasures 50 acres 30 gunthas. They form a compact block of agricultural lauds, though no doubt they are shown in separate survey numbers. They are situated in the village of Sampoi in Zalod Taluka. The village Sampoi was a personal Inam village and since the tenants have had no right to sell any such lands, there are no instances of sale in that village. The lands are at a distance of half a mile from the village side of Sampoi. The population thereof as per census of 1951 is 2824. To the west of these lands under acquisition is the sim of village Varod. On the eastern side there is a road going from Zalod to Dohad. To the south of these lands runs the river Manchhan. The water remains in this river throughout the year except in the months of May and June. Beyond this river Manchhan towards the south is a small village Tandi. Of the lands under acquisition S. No. 66 abuts and can be said to be on the bank of the river Manchh...
Tag this Judgment!Trilochana Girdharlal Patel and ors. (Heirs of Deceased Girdharlal Sha ...
Court: Gujarat
Decided on: Aug-07-1968
Reported in: (1969)ILLJ305Guj
Mehta, J. 1. The plaintiff-appellants who are the heirs of the deceased Dr. Girdharlal Shankarlal Patel, have filed this appeal as the trial Court had only decreed a part of their claim and had dismissed the suit for arrears of salary prior to 1 August, 1955 on the ground that the said claim was time barred. 2. The short facts which have given rise to this appeal are as under. 3. Dr. Girdharlal Shankarlal Patel joined the Medical department of the then Baroda state on 14 October, 1941. He was a permanent Government servant of the Baroda State at the time of its merger with the State of Bombay on 1 August, 1949. He was absorbed by the State of Bombay in the Medical department after merger. After he was absorbed he served for about a year and he was discharged from service with effect from 18 September, 1950 by an order of the State of Bombay which was served upon him at Baroda. Dr. Girdharlal challenged the said order in Civil Suit No. 497 of 1951. The trial Court decided the suit again...
Tag this Judgment!Laxmiben Girdharlal Patel and ors. (Heirs of Deed. Dr. Girdharlal) Vs. ...
Court: Gujarat
Decided on: Aug-06-1968
Reported in: (1970)11GLR51
J.B. Mehta, J.1. The plaintiffs-appellants, who are the heirs of the deeeased Dr. Girdharlal Shankarlal Patel, have filed this appeal as trial Court had only decreed a part of their claim and had dismissed the suit for arrears of salary prior to 1st August 1955 on the ground that the said claim was time barred.2. The short facts which have given rise to this appeal are as under:Dr. Girdharlal Shankarlal Patel joined the medical department of the then Baroda State on 14th October 1941. He was a permanent Government servant of the Baroda State at the time of its merger with the State of Bombay on 1 st August 1949. He was absorbed by the State of Bombay in the medical department after merger. After he was absorbed he served for about a year and he was discharged from service with effect from 18th September 1950 by an order of the State of Bombay which was served upon him at Baroda. Dr. Girdharlal challenged the said order in civil suit No 497 of 1951. The trial Court decided the suit agai...
Tag this Judgment!Baldevbhai Nathabhai and ors. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Aug-02-1968
Reported in: (1970)11GLR297
P.N. Bhagwati, C.J.1. The petitioners are owners of lands bearing survey Nos. 520, 521 and 522/1 situate in village Naroda, Taluka City, Ahmedabad District. By a notification dated 7th December 1961 issued under Section 4 of the Land Acquisition Act, 1894, the State Government notified that different lands admeasuring about 9000 acres were likely to be needed for a public purpose, namely, establishing an industrial town for heavy and medium industries. The petitioners' lands were amongst those covered by the said notification and the petitioners therefore filed a petition, being Special Civil Application No. 545 of 1962, challenging the validity of the said notification on the ground that the purpose for which the acquisition was sought to be made was not a public purpose. The petition was, however, dismissed by this Court by a judgment given on 21st February 1963 and the State Government thereafter proceeded to issue a notification dated 6th March 1963 under Section 6 of the Act decla...
Tag this Judgment!Dr. Biharilal Kanaiyalal Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-01-1968
Reported in: (1969)10GLR635
P.N. Bhagwati, C.J.1. This petition is directed against a notification dated 10th August 1964 issued under Section 4 and a corresponding notification dated 14th October 1965 issued under Section 6 of the Land Acquisition Act, 1894. The facts giving rise to this petition are a little material and we will, therefore, have to state them in some fullness. This petition concerns five pieces of land, namely, survey Nos. 933, 934, 935, 942 and 944 situate in village Vatva, Taluka Deskroi, District Ahmedabad. Survey Nos. 933 and 944 belonged to respondents Nos. 4 to 6 and by an agreement to purchase dated 1st October 1960, the third respondent agreed to purchase the said survey numbers from respondents No. 4 to 6. Though the agreement of purchase was entered into in the name of third respondent, the petitioner was beneficially entitled to the same and he was the party who was going to purchase the said survey numbers under the agreement of purchase. The petitioner paid Rs. 8000/- as earnest mo...
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