Gujarat Court November 1970 Judgments
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Variety Body Builders Vs. Commissioner of Sales Tax, Gujarat
Court: Gujarat
Decided on: Nov-09-1970
Reported in: [1971]28STC339(Guj)
Mehta, J.1. The only question which is involved in this reference is whether the contracts for body-building of railway coaches executed 2. The short facts of the case are that Messrs Variety Body Builders, Baroda, who are the assessees in this case, have entered into three contracts for the construction of railway coaches on the underframes supplied to them by the railway. The first contract is dated 17th September, 1954, and is for the construction of 25 N. G. Coaches. The second contract is dated 11th July, 1956, and is for the construction of 6 T.L.R. Coaches and the third contract is dated 14th January, 1956, and is for the construction of 25 M.G. Coaches. 3. The assessment relates to two periods, namely (1) from 24th October, 1955, to 31st March, 1956, and (2) from 1st April, 1956, to 31st March, 1957. 4. During the course of the assessment, the Sales Tax Officer found that the applicants had received some amounts on account of the above contracts for building coaches and that th...
Goswami Brijratanlalji Maharaj Vs. Commissioner of Wealth-tax, Gujarat ...
Court: Gujarat
Decided on: Nov-04-1970
Reported in: [1971]79ITR373(Guj)
Divan, J.1. In this reference under the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the following two question have been referred to this High Court at the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the notice issued under section 17, read with section 14(2) of the Wealth-tax Act, 1957, and the assessment made in pursuance thereto was valid (2) Whether, on the facts and in the circumstances of the case, provisions of section 20 of the Wealth-tax Act, 1957, were rightly attracted and the direction to re-do the assessment was in accordance with the same ?' 2. The short facts leading to this reference are that the assessee was assessed for wealth-tax in the status of Hindu undivided family for the assessment year 1957-58, the relevant valuation date being November 2, 1956. Before the enactment of the Act, which came into force from April 1, 1957, the assessee was being assessed to tax under the Indian Income-tax Act, 1922, i...
Commissioner of Wealth-tax Vs. Sayaji Mills Ltd.
Court: Gujarat
Decided on: Nov-04-1970
Reported in: [1971]82ITR662(Guj)
Divan, J.1. This application raises an interesting question regarding the procedure to be followed by the Income-tax Appellate Tribunal in making a reference to the High Court under the Wealth-tax Act or under the Income-tax Act or similar statutes. The question arises in this manner. The petitioner before us is the Commissioner of Wealth-tax and the respondent is the assessee. After the decision of the Tribunal was given in the particular case an application as required by law was made asking the Tribunal to refer a certain question of law which according to the revenue arose from the decision of the Tribunal. When the statement of the case was to be finalised, the Tribunal decided that out of the three questions which the department wanted the Tribunal to refer to the High Court, only one question should in fact be referred and it decided not to refer the other two questions to this High Court. That reference has already been made and Wealth-tax Reference No. 21 of 1970, which is now...
Prajapati Chaku Virji and ors. Vs. Patel Amba Ganpatram and ors.
Court: Gujarat
Decided on: Nov-04-1970
Reported in: (1971)12GLR650
S.H. Sheth, J.1. This Civil Revision Application raises a short but interesting question as to the computation of period of limitation and exclusion of time requisite for obtaining certified copies within the meaning of Section 12 of the Limitation Act, 1963.2. A few facts leading to the present Civil Revision Application are as follows:The plaintiff filed in the Court of the Civil Judge (Junior Division) at Morvi Regular Civil Suit No. 56 of 1963 for dissolution of partnership and accounts. In that suit the Trial Court passed the decree but directed that the decree shall be drawn up only after the necessary amount of Court-fees was paid thereon by the plaintiff in respect of the claittl decreed in his favour and by the defendants in respect of that portion of the decree which was passed in their favour. The Trial Court pronounced its judgment on 30th July 1968. The decree could not be drawn up because time was granted for payment of Court-fees. Ultimately the necessary amount of Court...
Narottamdas L. Shah Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Nov-04-1970
Reported in: (1971)12GLR894
D.A. Desai, J.1. A fundamental question of far reaching importance going to the root of administration of justice as adopted in our country is raised in this group of Criminal Revision Applications. The applicant in each of the applications who is original accused is the editor of a daily news paper Jai hind published simultaneously from Rajkot and Ahmedabad. In the Rajkot edition of the JAI HIND daily published on 21st January 1969, 22nd January 1969, 23rd January 1969, 25th January 1969 and 4th February 1969 there appeared certain articles adversely reflecting upon the purity and efficiency of administration in Police Department of Rajkot district. One Mr. P.G. Navani was the District Superintendent of Police Rajkot District at the relevant time. Certain passages in the said articles in particular and all articles in general were considered to be per se defamatory of Mr. Navani a public servant in discharge of his duty. The State Government accordingly directed the Public Prosecutor ...
State of Gujarat Vs. Sarabhai Chemicals
Court: Gujarat
Decided on: Nov-03-1970
Reported in: [1971]27STC170(Guj)
Mehta, J.1. The only question which is involved in this reference is whether the product known as 'Limical' is an article of foodstuff or food provision falling under entry No. 6 of Schedule E to the Bombay Sales Tax Act, 1959 (which is hereinafter referred to as 'the Act'). 2. The short facts of the case are that the opponents, M/s. Sarabhai Chemicals, are manufacturing fine chemicals and medicines including the disputed article which is known in the market as 'Limical'. By their application dated 3/4th March, 1966, addressed to the Deputy Commissioner of Sales Tax, Ahmedabad, the opponents sought clarification under section 52 of the Act as to what was the rate of sales tax on their product called 'Limical'. Along with the application the opponents produced one invoice dated 16th February, 1966. 3. The said Deputy Commissioner, Sales Tax, held, by reference to the composition of the product as given in the pamphlet filed by the opponents, that it contains certain vitamins, proteins, ...
Heirs of Decd. Darji Mohanlal Lavji Vs. Muktabai Shamji
Court: Gujarat
Decided on: Nov-03-1970
Reported in: (1971)12GLR272
A.D. Desai, J.1. This revision application is directed against the judgment and decree passed by the Assistant Judge, Jamnagar holding that the petitioners, who are the heirs of deceased Darji Mohanlal Lavji, are not the tenants within the meaning of the word 'tenant' as defined in Section 5(11)(c) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as the Act) in respect of the suit premises which was let for the purpose of business and directing them to vacate the suit premises.2. Shortly stated the facts are that the respondent is the owner of the suit premises. The suit premises was let to one Darji Mohanlal Lavji, who was using the premises for the purpose of his tailoring business. The respondent had terminated his tenancy by giving a notice in the year 1958. After termination of the tenancy, the respondent had filed a civil suit against Mohanlal Lavji for possession of the suit premises on the ground that he was in arrears of rent. In th...
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