Gujarat Court August 1971 Judgments
The Union of India and anr. Vs. the Municipal Corporation of the City ...
Court: Gujarat
Decided on: Aug-30-1971
Reported in: AIR1972Guj61
ORDER1. The Municipal Corporation of the City of Ahmedabad (hereinafter referred to as 'the plaintiff) filed Civil Suit No. 2448 of 1968 against the Union of India owning and representing the Western Railway (hereinafter referred to as the defendant No.1) and another in the Court of Small causes at Ahmedabad for recovering a sum of Rs. 1344.34 p. on account of damage suffered by the plaintiff's vehicle allegedly due to the gross and negligent driving by the defendant No.2 of a vehicle belonging to the defendant No.1. The suit was instituted by the plaintiff on 25th June 1968. In 1969 the Motor Vehicles Act, 1939 was amended by the Parliament. Inter alia, the amending statute - The Motor Vehicles (Amendment) Act, 1969- has amended Section 110 which deals with the question of jurisdiction of the Claims Tribunals. Relying upon this amendment the defendant No. 1 has contended that the Court of Small Causes at Ahmedabad has no jurisdiction to proceed with the suit.2. The learned Trial Judge...
Tag this Judgment!The State of Gujarat Vs. Vedva Vaghari Moti Nagji and anr.
Court: Gujarat
Decided on: Aug-30-1971
Reported in: 1973CriLJ148; (1972)GLR684
ORDERT.U. Mehta, J.1. This reference is made by the learned Sessions Judge. Bhavna. gar in Criminal Revision Application No. 12 of 1971 of his file which was preferred against the order passed by the Judicial Magistrate First Class, at Palatine who discharged the opponents. accused so far as the offence under Section 436, I.P.C. is concerned but charge. ed them with an offence contemplated by Section 435 read with Section 114 of the Indian Penal Code. The learned Magistrate has held that charge under Section 436. I.P.C. could not be framed against the accused because the 'hut' to which the fire is said to have been set is not a 'building' as contemplated by that section. The learned Sessions Judge before whom the above referred revision application No. 12/71 was preferred by the State has disagreed with this view of the learned Magistrate and has held that the 'hut' with which we are concerned in this case is a building meant for human dwelling as it was used for residential purpose of...
Tag this Judgment!Commissioner of Income-tax, Gujarat Ii Vs. Ramji Dayawala and Sons Pvt ...
Court: Gujarat
Decided on: Aug-27-1971
Reported in: [1972]85ITR37(Guj)
Divan, J. 1. In this reference, at the instance of the revenue, the following question has been referred by the Tribunal to this High Court : 'Whether, on the facts and in the circumstances of the case, losses suffered by the assessee-company in subsequent years were to be taken into account for the purpose of determining the applicability of the provisions of section 23A of the Income-tax Act, 1922 ?' 2. The assessee is a private limited company and the general public is not substantially interested in this company within the meaning of section 23A of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'). The assessee-company carries on the business of structural contractors and during the previous years undertook erection work at Bhilai Steel Plant. The distributable profits of the assessee were determined by the Income-tax Officer for the assessment years 1960-61 and 1961-62 at Rs. 2,33,744 and Rs. 63,405 respectively. The assessee-company did not declare any divide...
Tag this Judgment!Commissioner of Income-tax, Gujarat Vs. Khetshibhai Madhani
Court: Gujarat
Decided on: Aug-23-1971
Reported in: [1972]85ITR315(Guj)
P.N. Bhagwati, C.J. 1. This reference arises out of an order of penalty made against the assessee in respect of an assessment to income-tax for the assessment year 1961-62. The assessee is a Hindu undivided family and during the relevant year of account, it carried on business in wool, goat-hair, etc. The assessee returned a total income of Rs. 6,533 but the Income-tax Officer assessing the assessee found that the total income returned by the assessee was false and that in fact the assessee had made a much larger profit in business. The Income-tax Officer, accordingly, assessed the assessee on a total income of Rs. 25,557 and since, in the course of the assessment proceedings, the Income-tax Officer was satisfied that the assessee had concealed the particulars of his income or furnished inaccurate particulars of such income, the Income-tax Officer directed that a notice be issued under section 274(1) calling upon the assessee to show cause why penalty should not be imposed on the asses...
Tag this Judgment!Mohanlal Narandas Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-23-1971
Reported in: AIR1972Guj178; (1972)0GLR597
ORDER1. The plaintiff has filed Regular Civil Suit No. 998 of 1970 in the Court of the Civil Judge, Senior Division at Surat for is declaration that the acquisition of land bearing S. No. 188 of Ward No. 9 situate in the city of Surat is unlawful and ultra vires. During the pendency of the suit the plaintiff applied for an interim injunction to restrain the defendants from taking possession of the said land. The defendants to the suit are the State of Gujarat, the Collector of Surat and the Land Acquisition Officer. Branch No. 4, Surat.2. The learned trial Judge rejected the plaintiff's application for interim injunction on the ground that no statutory notice under Section 80 of the Code of Civil Procedure was served upon the defendants and that, therefore, the suit was not maintainable. 3. The plaintiff appealed to the District Court. The learned District Judge held that the finding of the learned trial Judge that the statutory notice under Section 80 of the Code of Civil Procedure wa...
Tag this Judgment!Motilal Lalchand Shah Vs. L.M. Kaul and anr.
Court: Gujarat
Decided on: Aug-21-1971
Reported in: 1984(17)ELT294(Guj)
B.K. Mehta, J.1. This is a petition under Articles 226 and 227 of the Constitution of India challenging the order of the Collector of Customs and Central Excise at Baroda, dated nil October, 1969 confiscating the Indian currency to the tune of Rs. 51,000/- under Section 121 of the Customs Act, 1962. The said order came to be passed in the following circumstances :- The petitioner is a businessman dealing in silver and gold articles at Bombay. He had gone to Daman on August 22, 1968 and carried with him a sum of Rs. 51,000/- and odd in cash. It is said that he had gone to Daman for purposes of finding out a suitable premises and for purchasing certain utility articles said to be available in Daman against the bills. But as he could not find any suitable property, nor he could purchase any utility articles against the bill, he was returning from Daman on August 24, 1968 at about 10-30 P.M. in an hired private car bearing No. BMZ-4935 belonging to one Bhaskerrao Manchharam. There were two...
Tag this Judgment!Thakorprasad Tribhovandas Pandya Vs. the State of Gujarat and anr.
Court: Gujarat
Decided on: Aug-21-1971
Reported in: 1973CriLJ313; (1972)GLR785
ORDERDivan, J.1. The petitioner herein is original accused No. 1 : and he has filed this criminal revision application against the order of the learned Judicial Magistrate. 1st Class Ganvedi Committing him to the Court of Session. Bulsar District at Navsari to stand his trial for the offence punishable under Section 406 of the Indian Penal Code, The charge which has been framed in, the case against both the accused at the end of the committal proceedings is at Exh. 155 on the record of the case; and accused No. 1 is alleged to have committed two offences each punishable under Section 406 of the Indian Penal Code. The facts leading to this criminal revision application may be briefly stated. At Antalia village in Billimora Taluka a private limited company called Arvind Paper Mills is running a factory. Several workmen of this factory have formed a Co-operative Credit Society which is known as the paper Mills Employees Co-operative Credit Society. Limited Antalia, Billimora (hereinafter ...
Tag this Judgment!Commissioner of Income-tax, Gujarat I Vs. Mayur Madhukant Mehta
Court: Gujarat
Decided on: Aug-20-1971
Reported in: [1972]85ITR230(Guj)
Bhagwati, C.J. 1. This reference raises an interesting question of law relating to the interpretation of section 2 (6A) of the Indian Income-tax Act, 1922. It raises out of an assessment to income-tax made on the assessee for the assessment year 1956-57, the relevant account year being Samvat year 2011, that is, 27th October, 1954, to 14th November, 1955. The assessee, who is now deceased, held five shares in the limited company called Ahmedabad Silk Factory Ltd. The share capital of the company consisted of 1,500 shares and it was not a company in which the public were substantially interested within the meaning of section 23A. The assessee had a current account with the company in which the assessee borrowed diverse sums of money from the company from time to time and repaid the same to the company at intervals. The account of the company in the books of the assessee for Samvat year 2011 disclosed the following transaction between the assessee and the company : ----------------------...
Tag this Judgment!Pitambar Shivlal Vs. Patel Hargovanbhai Amthabhai
Court: Gujarat
Decided on: Aug-17-1971
Reported in: AIR1972Guj119; (1972)GLR527
ORDER1. The petitioner herein is original plaintiff and the opponent is the original defendant. The suit out of which this Revision Application arises was filed originally in the Court of the Civil Judge, S. D. Mehsana; and it was filed as a Small Cause Suit. By an order of the learned District Judge, dated December 6, 1965, this particular Small Cause Suit along with several other Small Cause Suits was transferred from the file of the Civil Judge, S. D. To the file of the Second Joint Civil Judge, J.D., thereafter heard the case and feeling that as he himself had no small cause powers, the case should be tried as a Regular Suit, be heard in the regular manner like a Regular Suit and not under the special procedure prescribed for small cause suits. The learned trial Judge dismissed the plaintiff's suit and against that decision there was an appeal to the District Court. The appeal was disposed of by the learned Assistant Judge, Mehsana; and the learned Judge in the lower Appellate Cour...
Tag this Judgment!The State of Gujarat Vs. Anilkumar Umebhai and ors.
Court: Gujarat
Decided on: Aug-05-1971
Reported in: AIR1972Guj125; (1972)0GLR723
1. These four appeals have been filed by the State of Gujarat against the orders of acquittal passed in four different cases filed by the office of the Charity Commissioner, Gujarat, by the learned Judicial Magistrate, F.E., Patan. The four respondents in each of these four appeals are the same individuals. The cases for the offences alleged to have been committed by the trustees of that particular charitable trust under Sections 32, 33 read with Section 67 of the Bombay Public Trusts Act, 1950, read with Rules 17 and 21 of the Bombay Public Trusts Rules (Gujarat), were filed in respect of four different years by the officer concerned from the Charity Commissioner's Office. The respondents are original accused nos. 1, 3, 4 and 5. The allegations against these trustees were that for four different years, viz., 1962-63, 1963-64. 1964-65 and 1965-66, the trustees had not got the accounts audited as required by Section 33 of the Act. Under Rule 17 read with Rule 21 of the Bombay Public Tru...
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