Gujarat Court September 1973 Judgments
Mansuri Ismail Gulamnabi and anr. Vs. Heirs of Decd. Vithalbhai Laljib ...
Court: Gujarat
Decided on: Sep-27-1973
Reported in: (1974)15GLR833
T.U. Mehta, J.1. This appeal arises out of the suit filed by the appellants against the respondents for obtaining the possession of the suit premises which are occupied by the respondents as tenants. The premises in question consist of a shop admeasuring 3 to 4 ft. in width and 7 to 8 ft. in length situated at Dholka.The suit was filed in the court of Civil Judge, J.D. at Dholka, where it was registered as Civil Suit No. 56/63. The appellants claimed the eviction on the ground of arrears of rent and bonafide personal occupation for the purpose of conducting his business of selling aerated water in the suit premises. One contention which was raised by the plaintiff was that the premises were not covered by the provisions of Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as 'the Rent Act').2. The suit premises were admittedly first let to the respondent's father before the year 1950. The respondents and respondents's father are conducting a barber ...
Tag this Judgment!Commissioner of Income-tax Vs. Navinchandra Tribhovandas Shah
Court: Gujarat
Decided on: Sep-25-1973
Reported in: [1987]165ITR192(Guj)
B.J. Divan, C.J.1. The following two questions have been referred to us at the instance of the Revenue : '1. Whether, on the facts and in the circumstances of the case, the respondent was liable to pay tax on capital gains under section 114 of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the rectification order by the Income-tax Officer under section 154 of the Income-tax Act, 1961, was validly passed ?' 2. The assessment year in question is 1964-65 and the assessee is a registered firm. The firm was originally assessed for the year 1964-65 on March 27, 1965, on a total income of Rs. 35,361 (sic). Out of this total income, Rs. 40,661 consisted of long term capital gains. The business income of the firm and the capital gains were both allocated amongst the partners in accordance with the relevant provisions of the Income-tax Act. No income-tax was charged on the assessee-firm because the amount of Rs. 40,661 was taken into consideration for th...
Tag this Judgment!Commissioner of Income-tax Vs. Hasanali Khanbhai and Sons
Court: Gujarat
Decided on: Sep-25-1973
Reported in: [1987]165ITR195(Guj)
B.J. Divan, C.J.1. In reference, the following question has been referred to us by the Tribunal at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the respondent was not liable to pay tax on capital gains made by its under section 114 of the Income-tax Act, 1961 ?'2. The assessment years in question are 1963-64 and 1964-65. The assessee is a registered firm carrying on business in grocery and fireworks. The assessee owned land and some portions of the land were sold in relevant previous years. Profit on the sale of land accrued to the assessee and the Income-tax Officer sought to levy capital gains tax on the surplus arising out of the sale of the land by the assessee-firm. It was contended on behalf of the assessee before the Income-tax Officer that since the assessee was a registered firm, no tax was payable on the capital gains and, therefore, the income-tax payable on its total income by itself should...
Tag this Judgment!Commissioner of Income-tax, Gujarat Ii Vs. Broach District Co-operativ ...
Court: Gujarat
Decided on: Sep-24-1973
Reported in: [1974]97ITR575(Guj)
B.K. Mehta, J. 1. The following question has been referred to us by the Tribunal for our opinion : 'Whether, on the facts and in the circumstances of the case, the income of the society from ginning and pressing was exempt under section 81(i)(c) of the Income-tax Act, 1961, as it stood prior to its amendment on 1st April, 1968 ?' 2. The assessee is a co-operative society constituted under the Co-operative Societies Act. The relevant assessment years were 1961-62 to 1963-64. The objects of the society, inter alia, are to press cotton and to pack the bundles for the individual members of the society as well as other customers and to use the machine for any useful work of the members, and to sell raw cotton, cotton and cotton seeds and other agricultural produce. It has also got a ginning and pressing factory to cater to the needs of the members of the society before the goods as ginned and pressed cotton are marketed on behalf of its members. For rendering these services of ginning and p...
Tag this Judgment!Petlad Nagarpalika Vs. Rajratna Naranbhai Mills Co. Ltd. (In Liquidati ...
Court: Gujarat
Decided on: Sep-18-1973
Reported in: [1974]44CompCas517(Guj); (1975)0GLR193
D.A. Desai, J.1. This appeal by judge's summons is preferred by the Petlad Nagraplika against the decision of the official liquidator of Rajratna Naranbhawi mills company Ltd. (in liquidation) (hereinafter referred to as ' the company'), dated 14th August, 1972, rejecting the claim for priority in payment, claimed by the petitioner in repsect of an amount of Rs. 4,141.69. Petitioner claimed the aforementioned amount form the comapny. The liquidator admitted the claim against the comapny, but declined to given priority in payment as claimed by the petitioner under section 530(10(a) of the Companies Act. Aggrieved by the lAtter part of the order refusing priority in payment, the petitioner has taken out this judge's summons under rule 164 of the Companies (Court) Rules, challenging the order of the liquidator. Property in payment was claimed on the allegation that the petitioner is a local authority and the amount represents the revenue payable by the company tot he local authority. Peti...
Tag this Judgment!Sayaji Iron and Engineering Works Pvt. Ltd. Vs. Commissioner of Income ...
Court: Gujarat
Decided on: Sep-17-1973
Reported in: [1974]96ITR240(Guj)
Mehta, J. 1. The following question has been referred to us for our opinion : 'Whether, on the fats and circumstances of the case, the Tribunal was right in holding that out of the sum of Rs. 21,232, the expenditure incurred in connection with technical know-how for manufacturing electric hoists was capital expenditure ?' 2. The question arises in the following circumstances. The relevant assessment year is 1963-64. The assessee is a private limited company carrying on the business of manufacturing, among other items, electric hoists of a particular lifting capacity. It, however, intended to manufacture electric hoists with a different design so as to increase the lifting capacity. In order to acquire the technical know-how and also for the purposes of studying and obtaining training for the manufacture of conveyor leaders, two directors and the production manager went to Berlin, Germany. It appears that the assessee entered into an agreement with M/s. Limes Ltd., Berlin, East Germany,...
Tag this Judgment!D.V. Patel and Co. Vs. Commissioner of Income-tax, Gujarat-iii
Court: Gujarat
Decided on: Sep-14-1973
Reported in: [1975]100ITR524(Guj)
B.K. Mehta, J. 1. At the instance of the assessee, the following two question have been referred to us for our opinion : '(1) Whether, on the facts and in the circumstances of the case, the order of penalty passed by the Inspecting Assistant Commissioner who had not recorded his satisfaction in the course of assessment proceedings is valid in law (2) Whether, on the facts and in the circumstance of the case the assessee was liable for penalty for default in original return it having filed a revised return ?' 2. We my state at the outset that the first question was not pressed on behalf of the applicant-assessee. In order to understand the rival contentions in connection with the second question, a few facts need be stated. 3. The relevant assessment year is 1964-65. The assessee originally filed a return showing an income of Rs. 23,957 on June 29, 1964. A revised return was filed by the assessee showing an income of Rs. 44,800 on September 13, 1965. The revised return was filed by add...
Tag this Judgment!Shah Harichand Ratanchand Vs. Virbbal and ors.
Court: Gujarat
Decided on: Sep-14-1973
Reported in: AIR1975Guj150; (1974)GLR499
J.B. Mehta, J.1. The appellant-plaintiff, father of the minor children, who had filed the application under Section 25 of the Guardians and Wards Act, 1890, hereinafter referred to as 'the Act', has filed this appeal as the learned Single Judge had set aside the trial Court's order on the ground that it had no jurisdiction and he had further held that the provisions of Section 21 of the Code could not be invoked in such cases. The appellant and respondent No. 1 were married on February 18, 1961, and were residing at Palanpur. There were three children of this marriage. The first son was born on July 22, 1963, the daughter was born on February 28, 1966 and the second son was born on May 15, 1968. It is the case of the appellant that respondent No. 1 wife ran away from the family house at Palanpur on October 31, 1967 to her father's house in village Vaghel in the jurisdiction of the Mehsana District Court. The appellant therefore applied for restoration of custody of these three minors w...
Tag this Judgment!The State of Gujarat and anr. Vs. Dashrathlal Fakirbhai Mukhi and anr.
Court: Gujarat
Decided on: Sep-14-1973
Reported in: AIR1975Guj63; (1975)0GLR137
Thakkar, J.1. This judgment will dispose of two cross appeals arising out of the judgment rendered by the learned Civil Judge (Senior Division), Ahmedabad (Rural) at Narol in jurisdiction civil suit No. 52 of 1967 on 30, November 1967. The two appeals are First Appeal No. 1062 of 1968 by the State and the Special Land Acquisition Officer who were original defendants and First Appeal No. 1063 of 1968 by the original plaintiff. Both the sides have filed the appeals because the Trial Court has decreed suit partly and both the sides feel aggrieved to the extent they have failed.2. The main controversy in the suit centres around the validity of the notification under section 4 of the Land Acquisition Act (hereinafter referred to as 'the Act'), issued b the competent authority for the purpose of acquiring the land belonging to the plaintiff admeasuring 5 acres and 39 Gunthas comprised in S. No. 9 of village Deni Limda situated beyond the limits of the Municipal Corporation of Ahmedabad on De...
Tag this Judgment!Somabhai Ishwarbhai Bhagat Vs. Natwerlal Chhanalal and Co. and ors.
Court: Gujarat
Decided on: Sep-14-1973
Reported in: (1975)16GLR130
D.A. Desai, J.1. Somabhai Ishwarbhai Bhagat filed Regular Civil Suit No. 2348 of 1971 in the City Civil Court at Ahmedabad complaining of infringement of patent No. 124131 which, according to the evidence was sealed on 26th October 1971 but which, according to Mr. P.M. Raval, learned Advocate now tells me, was sealed on 15th October 1971.2. The patent was in respect of a roasting apparatus and complete specification briefly describes the invention as providing a vertical rotating shaft, the vertical rotating shaft being provided on its upper portion with a bevel gear wheel somewhere near the middle of the shaft, with a lever latch for raising or lowering the vertical shaft as required. At the lower end of the vertical rotating shaft a bent bracket would be fixed to it by a bolt and nut, the other end of the bent bracket being connected to a bent semi-circular and angular shovel. The invention further claims that the centre of the semi-circular and angular shovel will be co-axial to the...
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