Gujarat Court May 1969 Judgments
The State of Gujarat Vs. Bharwad Popat Zina and anr.
Court: Gujarat
Decided on: May-07-1969
Reported in: 1970CriLJ919; (1970)GLR426
M.U. Shah, J.1. This is an appeal filed by the State against the order passed by the learned Judicial Magistrate, First Class, Dasada, in Criminal Case No. 413 of 1966 allowing one Karsan Parmabhai who had moved the police, which had filed a complaint under Sections 447 and 427 of the Indian Penal Code and Sections 161 and 162 of the Gujarat Panchayats Act, 1961 (Gujarat Act VI of 1962) whereby the case against the accused under the latter counts was allowed to be withdrawn. (Sic) The learned Magistrate took cognizance of the case upon the report of the Police Station Officer, Dasada, who charge-sheeted the two respondents herein before him to stand their trial for the said offences. It appears that before the learned Judicial Magistrate, Karsan Parmabhai, who was the aggrieved party and at whose instance the police had moved the learned Magistrate to take cognizance of the case, filed an application stating that the parties to the complaint, viz., Karsan Parmabhai and the accused pers...
Tag this Judgment!A.R. Shukla Vs. Commissioner of Gift-tax, Gujarat
Court: Gujarat
Decided on: May-02-1969
Reported in: [1969]74ITR167(Guj)
Bhagwati, C.J.1. This reference raises a rather important but difficult question of law under the Gift-tax Act, 1958. The question is whether there is any gift within the meaning of that Act when a member of a Hindu undivided family by his unilateral act throws his separate property into the common hotchpot of the joint family and impresses it with the character of joint family property. The reference arises out of an assessment to gift-tax made on the assessee as an individual for the assessment year 1962-63, the relevant account year being 1961-62. The assessee was at all material times the manager and karta of a Hindu undivided family consisting of himself, his wife, his widowed mother, his two minor sons and three unmarried daughters. On 30th March, 1962, a day before the close of the relevant year of account, the assessee threw into the common hotchpot of the family certain shares which belonged to him till then as his separate property and impressed them with the character of joi...
Tag this Judgment!Commissioner of Gift-tax, Gujarat I Vs. Taramati Hariprasad Vasa
Court: Gujarat
Decided on: May-02-1969
Reported in: [1969]74ITR211(Guj)
Divan, J.1. In this reference under section 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as 'the Act'), the following question has been referred to the High Court by the Tribunal : 'Whether on the facts and in the circumstances of the case, and having regard to annexure 'A', there was any taxable gift under section 2(xii), section 2(xxiv) or section 4(c) of the Gift-tax Act in respect of her agreeing not to claim a share in the partial partition of the 1,320 ordinary shares of Indian Dyestuff Industries Ltd. ?' The facts giving rise to this reference are as follows : The assessee is an individual. The assessment year is 1961-62, the relevant previous year being the financial year 1960-61. The assessee, her husband, Hariprasad, and their five sons formed a Hindu undivided family. This family owned, inter alia, 1,320 shares (ordinary) in a company called Indian Dyestuff Industries Ltd. On July 29, 1960, a deed of partial partition was drawn up between all the seven members of...
Tag this Judgment!Chhitabhai Ghelabhai Patel Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: May-02-1969
Reported in: (1970)11GLR428
A.R. Bakshi, J.1. These are two petitions challenging the vires of Sections 56C to 56F and Section 57(4) of the Bombay Irrigation Act, 1879, (hereinafter referred to as the Act) and for restraining the respondents from recovering the irrigation cess under the relevant provisions of the Act. The petitioner in Special Civil Application No. 420 of 1964 is a cultivator holding lands in village Sankari and village Timbarva of Bardoli Taluka in Surat District. The petitioner also owns certain lands jointly with his wife and is the holder of lands in the same village. The petitioner has been served with a notice dated 4th May 1964 whereby he has been asked to pay Rs. 358-09 ps. by way of dues on account of irrigation cess. That notice was issued by respondent No. 3. The petitioners in Special Civil Application No. 833 of 1968 hold lands in certain villages in Taluka Olpad of Surat District. On or about 14th February 1963 the Talatis of the villages in which the lands of the petitioners are si...
Tag this Judgment!Chhotalal Vaghjibhai Vs. Vivekanand Mills Co. Ltd. and ors.
Court: Gujarat
Decided on: May-01-1969
Reported in: AIR1970Guj277; (1970)0GLR517
Mehta, J.1. The petitioner-employee challenges in this petition under Articles 226 and 227 of the Constitution, the order of the Industrial Court, dated October 11, 1966 by which the Industrial Court set aside the order of the Labour Court allowing the Mill's Appeal and dismissed the application filed by the petitioner in the Labour Court. The short facts which have given rise to this petition are as under:- 2. The petitioner was employee in the Respondent No. 1 Mills Co., hereinafter referred to as 'the Mills', for a number of years and at the relevant time he was a Storekeeper in the Store Department. One other Clerk Kantilal, worked in the Sales Department and he had been discharged by the Mills. On August 4, 1959, Kantilal wrote a letter to the Manager, referring to some misappropriations which were committed by the Manager from the sale proceeds of the two transactions in question. It appears that the petitioner was thereafter transferred as a Provident Fund Clerk. Kantilal reiter...
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