Gujarat Court August 1974 Judgments
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Ambalal Manilal Makwana Vs. Khambhat Taluka Sahakari Kharid Vechan San ...
Court: Gujarat
Decided on: Aug-22-1974
Reported in: (1975)16GLR382
T.U. Mehta, J.1. By this writ petition, the petitioner has challenged the validity and legality of the election of the respondent No. 2, as the President and of respondents Nos. 2 to 17, as the members of Managing Committee of the respondent No. 1, which is a federal society registered under Gujarat Co-operative Societies Act, 1961, which is hereinafter referred to as 'the Act'. The challenge is on the ground that since respondent No. 1 Society is a federal society as defined by Section 2(19) of the Act, the meeting in which the impugned election of the respondents Nos. 2 to 17 was made was not legally constituted as provided by Rule 15 of Gujarat Co-operative Societies Rules, 1965, which are hereinafter referred to as 'the Rules'. The matter came up for hearing before our learned brother Diwan J. (as he then was) on 5th February, 1972 when a question arose as to whether Rule 15 of the Rules, on which the petitioner has put reliance, is mandatory or directory. In Spl. C.A. No. 1354/65,...
Chhotalal and Co. (Esso) Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-20-1974
Reported in: [1976]104ITR500(Guj)
B.K. Mehta J.1. Shortly stated, the facts leading to this reference are as under 2. The assessee filed a return of income for the year 1964-65 on March 6, 1965, declaring a total income of Rs. 39,730. It appears before the assessment order was actually passed, the assessee filed on March 25, 1965, a disclosure-petition under section 24(11) of the Finance (No. 2) Act of 1965 addressed to the Commissioner of Income-tax making the following disclosurd : 3. Rs. 15,000 being the amount of accommodating hundies used in the business in S.Y. 2018. 4. Rs. 50,000 being the amount of accommodating hundies used in the business in S.Y. 2019. 5. These two amounts related to the respective assessments for the years 1963-64 and 1964-65, as the accounting of the assessee for the assessment year 19664-65 was S.Y. 2019. 6. The Income-tax Officer passed the assessment order on July 7, 1967, on the total income of Rs. 53,591. The Income-tax Officer while so assessing added the amount of Rs. 10,231 being th...
Aditya Ramkrishna Vs. the State of Gujarat.
Court: Gujarat
Decided on: Aug-20-1974
Reported in: (1974)15GLR670
P.D. Desai, J.1. Two complaints were registered against petitioner at the Kagdapith Police Station for offences punishable under Section 408 and other sections of the Indian Penal Code. These complaints were registered separately. In respect of the offences which were the subject-matter of one of the complaints, the petitioner was arrested on October 9,1973 and in respect of the offences which were the subject-matter of the other complaint, the petitioner was arrested on October 19,1973. Two separate charge-sheets were thereafter filed in the Court of the City Magistrate, Tenth Court, Ahmedabad against the petitioner and those cases were registered as Criminal Case No. 1542 of 1973 and Criminal Case No. 1596 of 1973. The learned City Magistrate, by a common order, committed the petitioner to stand trial before the Court of Sessions at Ahmedabad for offences punishable under Sections 408, 467 and 471 of the Indian Penal Code. Two Sessions Cases were thereupon registered against the peti...
Tribhovandas Khushaldas and ors. Vs. Mulchandbhai Damodardas
Court: Gujarat
Decided on: Aug-17-1974
Reported in: AIR1976Guj118; (1975)GLR525
ORDER1. The plaintiffs filed the present suit against the defendant for recovering possession of the suit premises on the ground that they reasonably and bona fide require them for the immediate purpose of demolition and that such demolition is to be made for the purpose of erecting a new building. The defendant in his turn contended that the suit was barred by res judicata.2. The learned Trial judge negatived the defendant's contention that the suit was barred by res judicata. On merits he held that the suit premises are required by t4e plaintiffs reasonably and bona fide for the immediate purpose of demolition. However, he recorded the conclusion that the plaintiff did not want to demolish it for the purpose of erecting a new building. In view of his last mentioned finding he dismissed the suit.3. The plaintiffs appealed against that decree to the District Court. The learned Appellate judge confirmed the findings recorded by the learned Trial judge and dismissed the appeal.4. It is t...
Keshavlal Laxmandas Patel Vs. Narsinhbhai Kalidas Patel and anr.
Court: Gujarat
Decided on: Aug-17-1974
Reported in: AIR1976Guj154; (1975)GLR520
T.U. Mehta, J. 1. This Appeal arises out of the suit filed by the appellant-plaintiff for obtaining a decree for declaration that the agreement to sell the suit lands entered into between him and the respondent No. 1 on 9-1-1965 is still subsisting. The plaintiff has also claimed a permanent injunction restraining the defendants from transferring the suit lands to any other person. The said suit was filed in the court of the Civil Judge, S. D., Baroda, which was registered as Special Civil Suit No. 30/68. The learned trial Judge having dismissed the suit, the plaintiff has filed this First Appeal.2. Short facts of the case are that the suit is with reference to agricultural land bearing S. No. 3/1 situated in the sim land of village Nagarwada near Baroda. On 9th January, 1965 the 'suit land was standing in the name of the defendant No. 1 in the revenue record. On that day the plaintiff and the defendant No, 1 entered into an agreement by, virtue of which the defendant No. 1agreed to se...
Gujarat Distributors Vs. the State of Gujarat
Court: Gujarat
Decided on: Aug-14-1974
Reported in: [1975]36STC116(Guj)
T.U. Mehta, J. 1. This reference involves the question, whether the chemical products known as Aldrex, Dieldrex and Endrex, which are sold by the applicant, are the 'chemicals' covered by entry 4 of Schedule C to the Bombay Sales Tax Act, 1959, or are the articles which fall within the residuary entry 22 of Schedule E of the Act. 2. This reference has arisen as the applicant applied to the Deputy Commissioner, Sales Tax, on 5th November, 1968, under section 52 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the 'Act'), for determining the rate of tax payable on the sales of the above-named articles. The Tribunal in appeal filed by the petitioner has held that these articles do not fall within entry 4 of Schedule C of the Act and that, therefore, the revenue has rightly taken these articles as covered by the residuary entry 22 of the Schedule E. Feeling aggrieved by the decision of the Tribunal, the petitioner has approached this court in this reference. 3. The articles re...
Pragjibhai Kesurbhai Patel Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Aug-14-1974
Reported in: AIR1976Guj8; (1975)GLR764
M.P. Thakkar, J.1. The question which confronts the Court is whether a Pleader enrolled under the Bombay Pleader Act of 1920, hereafter called the 'Pleaders Act', who has been removed from practice can be reinstated under the general powers of superintendence exercisable by the High Court subsequent to the enforcement of the Advocates Act of 1961.2. A few facts require to be mentioned in order to understand the Point at issue. The Petitioner, Pragjibhai Kesurbhai Patel, was practicing as a Pleader at Sinor in the Baroda District. It appears that one Mavjibhai Govindbhai a client of petitioner Pragjibhai made an application to the learned District Judge of Baroda under Section 26 of the Pleaders Act, Insurance of the report submitted by the learned District Judge the matter came up before a Division Bench of this High Court by way of Misc. Civil Appln No.293 of 1965. By an order D/- 8-3-1966 the Division Bench came to the conclusion that the petitioner was guilty of misconduct and that ...
Official Liquidators, Baroda Batteries Ltd. Vs. Registrar of Companies ...
Court: Gujarat
Decided on: Aug-13-1974
Reported in: [1978]48CompCas120(Guj); (1975)1GLR462
A.A. Dave, J.1. This appeal is directed against the order of the learned District Judge, Baroda, rejecting the application made by the applicants for granting relief for the default under section 244B(7) read with section 281 of the India Companies Act, 1913, hereinafter referred to as 'the old Act'. 2. The facts giving rise to this appeal briefly stated are as under : 3. The Baroda Batteries Ltd., which was registered as a company under the Indian Companies Act, was ordered to be wound up under the supervision of the court before the Companies Act, 1956, hereinafter referred to as 'the new Act', came into force. M/s. S. S. Tambe and C. K. Patel, practising as advocates, in Baroda court were appointed official liquidators. In the statement of accounts submitted for the year 1962-63 to the Registrar of Companies it was found that Rs. 892.73 were lying in the hands of the official liquidators. According to the Registrar, this amount being in excess of Rs. 500, the liquidators had contrav...
The State of Gujarat Vs. D.K. Patel and Co.
Court: Gujarat
Decided on: Aug-13-1974
Reported in: [1975]35STC63(Guj)
T.U. Mehta, J.1. The question which arises to be considered in this reference is whether the amount of set-off which becomes available to an assessee under rule 41 of the Bombay Sales Tax Rules, 1959, can be taken into consideration as 'payment of tax' before the assessment at the time of applying the test of 20 per cent contemplated by sub-section (3A) of section 36, which provides for penalty in certain cases. 2. Short facts of this case are that the opponent-assessee is a dealer registered under the Bombay Sales Tax Act, 1959 (hereinafter referred to as the 'Act'), and does the business of reselling timber and manufacturing sizes therefrom for sale. During the course of its assessment for S.Y. 2025, the tax which was found payable by it was determined for the assessment year at Rs. 3,771.98. The opponent-assessee had paid up along with the returns the amount of Rs. 1,405. During the course of the assessment it was found that the opponent-assessee was entitled to a set-off under rule...
Saurashtra Khandsari Manufacturers Association and ors. Vs. Sales Tax ...
Court: Gujarat
Decided on: Aug-13-1974
Reported in: (1975)16GLR610
T.U. Mehta, J.1. The petitioners in all these writ petitions are the manufacturers of Khandsari sugar and claim to be utilising sugar canes for manufacturing Khandsari in village industry. The State Government have issued a notification under Section 49(2) of the Gujarat Sales Tax Act, 1969, which is hereinafter referred to as 'the Act' giving exemption to certain categories of dealers from paying purchase tax on the purchase of sugar canes for manufacturing Khandsari sugar. One of these categories of dealers can get the exemption only after obtaining a certificate from Gujarat Rajya Khadi Gramodyog Board, which is hereinafter referred to as 'the Board' or Khadi and Village Industries Commission, which is hereinafter referred to as 'the Commission', to the effect that the industry of a dealer is a village industry. The case of the petitioners is that this requirement of obtaining such a certificate is illegal and unconstitutional and that even if the same is found to be legal and const...
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