Gujarat Court November 1973 Judgments
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Karamchand Premchand Pvt. Ltd. Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Nov-06-1973
Reported in: [1975]101ITR46(Guj)
T.U. Mehta, J. 1. The petitioner herein is a private limited company and has approached this court in this petition for obtaining writ of certiorari to set aside the order passed by the respondent No. 1, who is the Commissioner of Income-tax, on January 29, 1970, dismissing the petitioner's revision application filed under section 33A of the Indian Income-tax Act of 1922 and section 264(1) of the Income-tax Act of 1961, on the ground of limitation. In the alternative, the petitioner has prayed for a similar writ for setting aside the orders of assessment of is income for the assessment years 1961-62, 1962-63, 1963-64 as they have treated the expenditure incurred in connection with the issue of debentures as capital expenditure, to deductible from the gross income earned by the petitioner during the relevant account periods. 2. Short facts of the case which from the background of this petition are as under. For the assessment years 1961-62, 1962-63 and 1963-64 the petitioner is said to ...
Rahimbhai Karimbhai Nagriwala Vs. B.B. Patel and ors.
Court: Gujarat
Decided on: Nov-05-1973
Reported in: [1974]97ITR660(Guj)
Divan, C.J. 1. In each of these five special civil applications the petitioner concerned has challenged the constitutional validity of section 271(1)(c) and section 274(2) of the Income-tax Act, 1961, on the ground that these provisions of the Income-tax Act contravene the provisions of articles 14, 19(1)(f), 19(1)(g), 31(1), 245 and 265 of the Constitution of India. Since the challenges are common and since Mr. Pathak has only urged the constitutional validity in the course of the hearing before us and since he has made it clear that though he does not give up the question regarding the merits of each particular case he was not pressing the merits before us since in the event of his losing the challenge to the constitutional validity he would be arguing those questions on merits before the income-tax authorities concerned, we will dispose of these five special civil applications by this common judgment. 2. In order to appreciate the manner in which the challenge to the constitutional ...
Gujarat Electricity Board Vs. Rajratna Naranbhai Mills Co. Ltd. (In Li ...
Court: Gujarat
Decided on: Nov-03-1973
Reported in: [1974]44CompCas127(Guj); (1975)0GLR90
Divan, J.1. This appeal under section 483 of the Companies Act, 1956, has been filed against the order of our learned brother, D. A. Desai J., in Company Application No. 76 of 1972 in Company Petition No. 21 of 1966. The company under liquidation is Rajratna Naranbhai Mills and it is common ground between the parties before us that this company is in insolvent circumstances. The company had entered into an agreement on January 8, 1962, with the Gujarat Electricity Board for the purpose of getting bulk supply of electricity for the purpose of its mills at Petlad in Kaira District. It appears that some time prior to 1966, the company fell in arrears of payment of its dues to the Gujarat Electricity Board (hereinafter referred to as 'the Board') and the Board wrote a letter dated September 27/28, 1966, pointing out to the company that the arrears of bills had accumulated and the Board informed the company that the supply of electricity to the company would be disconnected. On September 28...
The Gujarat Electricity Board Vs. Shri Rajratna Naranbhai Mills Co. Lt ...
Court: Gujarat
Decided on: Nov-03-1973
Reported in: (1975)16GLR90
B.J. Divan, C.J.1. This appeal under Section 483 of the Companies Act, 1956, has been filed against the order of our learned brother D.A. Desai J., in Company Application No. 76 of 1972 in Company Petition No. 21 of 1966. The Company under liquidation in Rajratna Naranbhai Mills and it is common ground between the patties before us that this Company is in insolvent circumstances. The Company had entered into an agreement on January 8, 1962 with the Gujarat Electricity Board for the purpose of getting bulk supply of electricity for the purpose of its Mills at Petlad in Kaira District. It appears that sometime prior to 1966 the Company fell in arrears of payment of its dues to the Gujarat Electricity Board (hereinafter referred to as 'the Board') and the Board wrote a letter dated September 27/28, 1966 pointing out to the Company that the arrears of bills had accumulated and the Board informed the Company that the supply of electricity to the Company would be disconnected. On September 2...
Rai and Sons Pvt. Ltd. Vs. Trikamji Kanji Gajjar and Sons and ors.
Court: Gujarat
Decided on: Nov-02-1973
Reported in: (1975)16GLR31
J.B. Mehta, J.1. Defendant No. I company challenges in this revision application the order of the trial Judge holding that Clause 8 of the agreement between the plaintiff and defendant No. 1, dated May 9, 1964 did not operate as an absolute bar to the jurisdiction of the Bhuj Court, and that he had discretion in such a case to entertain a suit as otherwise great hardship and inconvenience would result to the parties if this suit was not be proceeded with in the Court at Bhuj. The plaintiff-contractor-firm had taken a building contract for constructing flourmill and office premises of defendant No. 1 company at Adipur as per the agreement, dated May 9, 1964. The relevant Clause 8 provides as under:All disputes arising out of or in any way connected with this agreement shall be deemed to have arisen in Delhi and only Courts at Delhi shall have jurisdiction to determine the same.The plaintiff-contractor having not been paid its dues for construction in question, and as defendant No. 1 had...
J.K. Bardolia Mills Vs. M.L. Khunger, Dy. Collector of Central Excise ...
Court: Gujarat
Decided on: Nov-02-1973
Reported in: (1975)16GLR119
A.D. Desai, J.1. The petitioner is a partnership firm registered under the Partnership Act. The factory premises of the petitioner's firm which has an open compound were raided by the Custom Officers on May 26, 1969 in the presence of Panchas and the search led to the find of 28 packages of synthetic yarn and synthetic fabrics of foreign origin in a hedge of the compound. The said goods were seized under a panchnama because the custom officers entertained a reasonable belief that the goods in question were liable to confiscation under the provisions of the Customs Act, 1962 (hereinafter referred to as the Act). The seizure was under the provisions of Section 110 of the Act. On November 27, 1969 Mr. L.N. Kaul, the Collector of Customs and Central Excise, Baroda passed order No. VIII/ 10-272/Cus/69, stating that in respect of the seizure of Nylon yarn and fabrics made on May 26, 1969, he was satisfied that there were sufficient grounds for extending the period by 2 months for the issue o...
Sureshchandra Bothalal Vs. State and anr.
Court: Gujarat
Decided on: Nov-02-1973
Reported in: (1974)15GLR404
M.U. Shah, J.1. These are two companion appeals which are directed against the judgment and order of acquittal of the second respondent in each appeal who were Managers respectively of the Mahendra Mills at Kalol and the Bharat Vijay Mills at Kalol. The respondent No. 2 in Criminal Appeal No. 274 of 1972 is the manager of the Mahendra mills who was tried in Summary Case No. 1261 of 1971 for the offence punishable under Section 193 of the Gujarat Municipalities Act in so far as the Kalol Municipality had filed a complaint that the mill was draining dirty water out of the mill and the manager had thus committed the offence punishable under Section 193 of the said Act. The respondent No. 2 in Criminal Appeal No. 275 of 1972 is the manager of the Bharat Vijay Mills, he was tried in Summary Case No. 1260 of 1971 for allowing the dirty water of the Mill to be drained out of the Mill and to be collected in the open space outside. The gravamen of the charge in both the cases was identical, viz...
Bhagwanji Devraj Vs. the Union of India (Uoi) and anr.
Court: Gujarat
Decided on: Nov-02-1973
Reported in: (1975)16GLR357
S.H. Sheth, J.1. The Petitioner is a businessman at Jamnagar. He has got a telephone connection for his personal use. It is telephone No. 184. He is also partner of Shakti Oil Mills at Jamnagar. Shakti Oil Mills had another telephone line. It was telephone No. 491. In respect of telephone No. 491, Shakti Oil Mills had been in arrears of telephone charges since 16th June 196. The total arrears amounted to Rs. 9,710-20p. and the Telephone Department, therefore, served upon it a notice of deman. It was not complied with. Since the arrears were not paid, the telephone line of Shakti Oil was disconnected by the Telephone Department.2. On 31st December 1970, the Telephone Department served upon the petitioner a notice calling upon him to pay up the arrears of charges in respect of telephone No. 491. The petitioner did not comply with the notice. Thereafter, on 15th April 1971, the Telephone Department served upon the petitioner another notice of demand. Besides calling upon the petitioner to...
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