Gujarat Court December 1970 Judgments
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Khatija Abdulla Ibrahim Tai and ors. Vs. the National Tobacco Company ...
Court: Gujarat
Decided on: Dec-18-1970
Reported in: (1972)0GLR205; (1973)ILLJ447Guj
D.A. Desai, J.1. This appeal arises out of an application made by one Bai Khatija Abdulla Ibrahim Tai and her seven children as dependants of deceased Abdulla Ibrahim Tai who died in an accident on 19th October, 1962 near Sanand in Ahmedabad rural district. Deceased Abdulla Ibrahim Tai was appointed as a salesman or propagandist by the National Tobacco Company of India Limited, Calcutta as per its letter of appointment dated 25th May, 1957 on a basic monthly salary of Rs. 56 plus dearness allowance of Rs. 20 per month. As per the terms of the appointment he was to work as salesman or propagandist for expanding the sales of the cigarettes manufactured by the respondent-company. The head office of the respondent-company is situate at Calcutta. According to the applicants Abdulla Ibrahim Tai died in a motor accident while travelling in the jeep belonging to the respondent-company on 19th October, 1962. According to the appellants as the deceased Tai was an employee of the company and died...
Hirji Virji Transport and ors. Vs. Basiranbibi Wd/O. Mohamedmiya Moham ...
Court: Gujarat
Decided on: Dec-17-1970
Reported in: (1971)12GLR783
J.B. Mehta, J.1. The owner of the track, the driver and the concerned insurance company have filed this appeal against the award of the learned Claims Tribunal awarding an amount of Rs. 45975/- by way of damages to the widow, respondent No. 1, and the three minor sons-respondents 5 to 7. Respondents 2 and 3 were the major sons and respondent No. 4 was the married daughter who were not dependents and who have not raised any dispute for inter-se apportionment of the compensation amount. Even before us respondents 2 to 4 have not made any grievance and, therefore, the case has entirely proceeded on the footing that the amount is to be awarded under both the relevant Sections 1A and 2 as regards the loss of dependency benefit and the loss to the estate only to those four respondents, the widow and the three minor sons. The truck of the appellants 1 and 2 MRT 4756 had dashed against the scooter driven by the deceased Mohamedmiya Mohamed Hussein on the outskirts of the Fatehpur village on Au...
Commissioner of Expenditure-tax, Gujarat Ii Vs. Sheth Motilal Karsonda ...
Court: Gujarat
Decided on: Dec-11-1970
Reported in: [1971]82ITR333(Guj)
P.N. Bhagwati, C.J.1. This reference raises a short question of law relating to the applicability of section 4(i) of the Expenditure-tax Act, 1957. The assessee is the Hindu undivided family of Sheth Motilal Karsondas (hereinafter referred to as 'the assessee-Hindu undivided family'). The assessee-Hindu undivided family consisted of three brothers, namely, Hiralal, Haridas and Devidas, together with their respective sons. In or about 1943 there was a partial partition as regards property between the three branches of the assessee-Hindu undivided family and some of the properties belonging to the assessee-Hindu undivided family were divided amongst the three branches. The result was that three smaller Hindu undivided families came into existence, one of Hiralal and his sons, the other of Haridas and his son and the third of Devidas and his son. So far as the other undivided properties were concerned, the assessee-Hindu undivided family continued to subsist with Hiralal as the karta. In ...
Sabarmati Reti Udyog Kamdar Sahakari Mandal Ltd. Vs. Commissioner of S ... Overruled
Court: Gujarat
Decided on: Dec-09-1970
Reported in: [1972]29STC419(Guj)
Desai, J.1. A short but interesting question of law arises in this reference and the question is whether the contract entered into between the assessee, on the one hand, and the Executive Engineer, Capital Project, Division No. II, Ahmedabad, on behalf of the Public Works Department of the State of Gujarat, on the other, for the manufacture and supply of kiln-burnt bricks for construction of Gandhinagar is a works contract or a contract of sale of bricks or a composite contract for work to be done for remuneration and for supply of material used in the execution of the work for a price. The question arises in these circumstances : The assessee, Messrs Sabarmati Reti Udyog Kamdar Sahakari Mandal Ltd., entered into a contract with the Public Works Department of the Government of Gujarat on 6th September, 1965, for manufacture and supply of kiln-burnt bricks to the said department for the construction of Gandhinagar. The assessee manufactured and supplied a large quantity of bricks under ...
Pathan Bajitkhan Kayamkhan and anr. Vs. Shah Maneklal Harilal and ors.
Court: Gujarat
Decided on: Dec-09-1970
Reported in: (1971)12GLR421
J.M. Sheth, J.1. This is a revision petition filed by the original defendants under Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (which will be hereinafter referred to as 'the Act').2. The facts leading rise to this revision petition, briefly stated are as under:The opponents-landlords filed Civil Suit No. 488 of 1962 against the petitioners in the Court of the Civil Judge, Junior Division, Petlad, for recovery of arrears of rent and possession of the suit premises. The suit premises consist of an open land bearing City Tika No. 10/1 and Survey No. 116 and a part of survey No. 123, situate near Kasyabhai,s Utara in Petlad, District Kaira. The opponents' case was that they want the suit premises for their personal use and occupation. They required the suit premises reasonably and bona fide for their personal use and occupation. They are doing business in Petlad under the name and style of Harilal Bhikhabhai & Co. They have got business also at Ahmed...
Commissioner of Sales Tax, Gujarat State Vs. India Cutlery Stores, Sur ...
Court: Gujarat
Decided on: Dec-07-1970
Reported in: [1971]27STC548(Guj)
Desai, J.1. The Gujarat Sales Tax Tribunal (hereinafter referred to as 'the Tribunal') has referred to this court under section 61 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'), the following question of law arising out of its judgment and order dated 31st December, 1968 :- 'Whether on the facts and in the circumstances of the case the Bengal light matches and paper caps are 'fireworks' covered by entry 44E of Schedule C to the Bombay Sales Tax Act, 1959, or covered by the residuary entry 22 of Schedule E to the said Act ?' 2. The facts giving rise to this reference may be briefly stated : The assessee is a firm carrying on business as a dealer in sewing thread, cutlery, fireworks, Bengal light matches, paper caps etc. The assessee was assessed to sales tax for the period Kartak Sud 1 of S.Y. 2019 to Aso Vad 30 of S.Y. 2020. The assessee had undertaken the sales of Bengal light matches and paper caps during the said assessment period and the Sales Tax Officer...
Commissioner of Sales Tax, Gujarat State, Ahmedabad Vs. K.B. Mehta and ...
Court: Gujarat
Decided on: Dec-05-1970
Reported in: (1971)28BOMLR47; [1971]28STC47(Guj)
Mehta, J.1. An interesting question which arises to be considered in this reference and other references, which are on board, is whether a person, who keeps a works contract and makes purchases for the execution of that contract, can be said to be carrying on a 'business of buying goods' within the meaning of the statutory definition of the word 'dealer' as found in section 2(11) of the Bombay Sales Tax Act, 1959 (which is hereinafter referred to as 'the Act'). 2. Similar questions had arisen in several cases before the Tribunal with the result that the Tribunal has made 9 references on this question to this court. The present case being the leading case in which the Tribunal has recorded an exhaustive judgment, we have taken up this case first for hearing. We have however allowed the Advocates of the other assessees in other similar references to intervene and to argue the matter on behalf of their clients on this question. 3. For the present, so far as the facts are concerned, we sha...
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