Gujarat Court September 1968 Judgments
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Mridula A. Sarabhai Vs. Commissioner of Expenditure-tax, Gujarat I
Court: Gujarat
Decided on: Sep-18-1968
Reported in: [1969]73ITR85(Guj)
Bhagwati, C.J.1. This reference raises a question whether certain expenditure incurred by the assessee is exempt from expenditure-tax under section 5(a) of the Expenditure Act, 1957. The reference arises out of assessments to expenditure-tax made on the assessee as an individual for the assessment years 1958-59 and 1959-60, the corresponding accounting years begin the financial years ended 31st March, 1958, and 31st March, 1959. The assessee during the relevant years of account was working chiefly for the emotional integration between the people of India and Kashmir and she incurred expenditure amounting to Rs. 1,06,420 in the first year of account and Rs. 96,474 in the second year of account on publication of educative and informative literature in the subject of emotional integration between the people of India and Kashmir. This expenditure in both the accounting years consisted of items such as postage and telegrams, cost of publication of literature in English, cost of publication ...
Kikabhai Bhagubhai and anr. Vs. Commissioner of Wealth-tax, Gujarat
Court: Gujarat
Decided on: Sep-18-1968
Reported in: [1969]72ITR586(Guj)
Divan, J. 1. In this reference under section 27(1) of the Wealth-tax Act 1957 (hereinafter referred to as the Act), the following question has been referred to us by the Tribunal : 'Whether, on the facts and in the circumstances of the cases and on a true interpretation of the relevant provisions of section 7 of the Wealth-tax Act, it was obligatory for the Wealth-tax Officer to determine the net value of the appellant's business as a whole in shares as provided by section 7(2)(a) of the Wealth-tax Act, 1957, having regard to the balance-sheets of such business as on the valuation date ?' 2. In this reference, cases of two different assessees have been consolidated and referred to the High Court because there is a common question between the cases of the two assessees. The assessee, Kikabhai Bhagubhai, is a dealer in shares and, so far as he is concerned, the assessment year is 1963-64, the relevant valuation date being November 8, 1961. So far as the assessee, Ramprasad Manilal Bhagat...
The Commissioner of Expenditure Tax, Gujarat I, Ahmedabad Vs. Ambalal ...
Court: Gujarat
Decided on: Sep-18-1968
Reported in: AIR1970Guj141
Bhagwati, C.J.1. This Reference raises a short question of law relating to the applicability of Section 5(a) of the Expenditure Tax Act, 1957. The question is whether a certain amount expended by the assessee's wife for the purpose of attending meetings of four institutions of social welfare is exempt from expenditure tax under that provision. The Reference arises out of assessment of the assessee as an individual for the assessment year 1959-60, the relevant account year being the financial year 1958-59. The assessee's wife was, during the relevant year of account associated in different capacities with about twenty-four institutions and organizations engaged in social welfare work and she was also connected with certain other institutions and organizations with which she had to carry on correspondence during the relevant year of account. Out of these twenty-four institutions with which she was associated in one capacity or the other, there were four whose meetings were held outside A...
Laxmidas Ramji Vs. Lohana Bai Savita Tulsidas and ors.
Court: Gujarat
Decided on: Sep-17-1968
Reported in: AIR1970Guj73; (1970)0GLR108
Shelat, J.1. Two points arise to be considered in this appeal. The first is whether the trial Court was in error in holding that the plaintiff-appellant was not entitled to claim the rights of the first mortgagee-defendant No. 1 respondent No. 1 in respect of the suit property having regard to the provisions contained in Section 92 of the Transfer of Property Act. The other point is whether the suit is barred by reason of the withdrawal of Civil Suit No. 15 of 1953 by the plaintiff having regard to the provisions contained in Order 23, Rule 1, or under the provisions contained in Order 2, Rule 2, clause (3) of the Civil Procedure Code as urged by the learned advocate for the respondents in respect of other points on which findings have been recorded by the learned Judge, it is conceded that they do not affect or bar the remedy sought for by the plaintiff in the suit and they do not, therefore, require to be considered.2. The contention in respect of the first point made out by Mr. Nana...
Commissioner of Expenditure Tax, Gujarat I Vs. Ambalal Sarabhai (Decea ...
Court: Gujarat
Decided on: Sep-11-1968
Reported in: [1969]73ITR78(Guj)
P.N. Bhagwate, C.J.1. This reference raises a short question of law relating to the applicability of section 5(a) of the Expenditure-tax Act, 1957. The question is whether a certain amount expended by the assessee's wife for the purpose of attending meetings of four institutions of so welfare is exempt from expenditure-tax under that provision. The reference arises out of assessment of the assessee as an individual for the assessment year 1959-60, the relevant accounting year being the financial year 1958-59. The assessee's wife was, during the relevant year of account, associated in different capacities with about twenty-four institutions and organizations engaged in social welfare work and she was also connected with certain other institutions and organizations with which she had to carry on correspondence during the relevant year of account. Out of the twenty-four institutions with which she was associated in one capacity or the other, there were four whose meetings were held outsid...
Kario @ Mansingh Malu and ors. Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-10-1968
Reported in: (1969)10GLR66
J.M. Sheth, J.1. This is a reference made by the learned Sessions Judge, Rajkot, 'Mr. V.R. Bhatia, under Section 438 of the Criminal Procedure Code, recommending that the order passed by the learned President, Children's Court, Rajkot on Exh. 2 in a Criminal Case No. 217 of 1968, rejecting the application filed by the accused to allow them to be defended by an Advocate, be set aside, as Section 22 of the Saurashtra Children Act, 1954 (Act No. XXI of 1954) which will be hereinafter referred to as the Act, violates the provisions of Article 22(1) of the Constitution of India.2. The facts leading rise to this reference are briefly stated as under:One Ashok Kumar Madan Gopal gave information to the Police Station Officer, 'C' Division, Rajkot, on 27-11-1967 about commission of offences punishable under Sections 392 and 394 of the Indian Penal Code against the accused, Kario and Nanji. The offences were alleged to have been committed on 26-11-1967 at 23 hours. After the necessary investigat...
Prince Ranjitsinh P. Gaekwad and ors. Vs. Commissioner of Wealth-tax, ...
Court: Gujarat
Decided on: Sep-09-1968
Reported in: [1969]73ITR206(Guj)
Divan, J.1. Both these reference arise in connection with the assessments under the Wealth-tax Act of three different members of the same family and in the case of each of the three assessees, the question has arisen under a separate trust deed created by the settlor in favour of the assessee concerned. Each of the three trust deeds in identical terms except that in the case of the assessee in Wealth-tax Reference No. 5 of 1965, there is only one clause different from the two trust deeds in the case of the assessee in Wealth-tax Reference No. 3 of 1965. Since the questions arising in the two reference re common and since the clauses of the trust deed which require interpretation a common, except for the one variation, we will dispose of both the reference by this common judgment. 2. The facts giving rise to this reference are that by three different trust deeds, all included of February 28, 1958, the settlor, who was under an obligation to provide for the expresses and of and incidenta...
Manshankar Prabhashanker Dwivedi and anr. Vs. the State of Gujarat
Court: Gujarat
Decided on: Sep-09-1968
Reported in: AIR1970Guj97
Sarela, J.(1) The appellant in Criminal Appeal No. 486/66, Manshankar Pabhashankar Dwivedi (hereinafter referred to as accused No.1), was at the relevant time a senior Lecturer at the D. K. V. College, Jamnagar, which is a Government College. The appellant in Criminal Appeal No. 555/66, Vallabhdas Gordhandas Thakkar (hereinafter referred to as accused No. 2) was a legal practitioner taking income-tax and Sales-tax cases. He also resided at Jamnagar. In April 1964 the Physics Practical Examination for F.Y.B.Sc. equivalent to inter Science was to be held by the Gujarat University and one of the centres was Surendranagar. The accused No. 1 had been appointed as the Examiner for Physics Practical. It is in respect of that examination that he is alleged to have accepted a gratification of Rs. 500/- other than legal remuneration for showing favour to one candidate Jayendra Jayantilal by giving him more marks in the said examination. It was alleged by the prosecution that he obtained that sum...
Commissioner of Income-tax, Gujarat I Vs. Karamchand Premchand Private ...
Court: Gujarat
Decided on: Sep-05-1968
Reported in: [1969]74ITR254(Guj)
Bhagwati, C.J.1. This references raises a rather important question affecting the jurisdiction of the Tribunal under the provisions of the Income-tax Act, 1961. The reference arises out of an assessment made on the assessee for the assessment year 1964-65. The assessees is a private limited company and in the course of its assessment for the assessment year 1964-65, the assessee made, inter alia, three claims for deduction : one was from depreciation in respect of the land on which stood the building of the assessee; the other was for develop rebate in respect of certain machinery installed during the relevant account year and the third was for a sum of Rs. 25,920 begins the aggregate amount of stamp duty, registration charges, lawyer's fees and the miscellaneous expenses incurred by the assessee in connection with the issue of debentures secured on the fixed assets of the assessee and issue to the Bank of India Ltd. to secure a loan borrowed for the purpose of the business of the asse...
Shanti Kusum Das Gupta Vs. the Oil and Natural Gas Commission, Dehra D ...
Court: Gujarat
Decided on: Sep-03-1968
Reported in: AIR1970Guj149
1. The petitioner Shanti Kusum Das Gupta is an employee of the Oil and Natural Gas Commission (hereinafter referred to as the Commission) which is respondent No 1 in this petition. The petition is directed against an order of the Commission dated 12th March 1968 (Annexure B to the petition.) At the time of the order the petitioner was serving in the Commission in the temporary post of a Deputy Manager to which he had been promoted on probation on an earlier date to which reference will be made presently. By this order his services were replaced at the disposal of the Geology Directorate as Senior Geologist which was a post he occupied in a substantive capacity before the promotion just mentioned. This order is challenged as illegal, void and inoperative. The Commission, as earlier stated, is respondent No. 1 to the petition. Respondents Nos. 2 and 3 who are the only other respondents are respectively the Director of Administration who has signed the order Annexure B and the General Man...
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