Gujarat Court September 1974 Judgments
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Babubhai Gtrdharbhai Patel Vs. Manibhai Ashabhai Patel and ors.
Court: Gujarat
Decided on: Sep-04-1974
Reported in: (1975)16GLR566
M.P. Thakkar, J.1. An important question relating to the convening of a statutory ordinary general meeting of a municipality constituted under the Gujarat Municipalities Act, 1963 ('the Act'), namely, whether the President of a municipality having convened a meeting has the power to cancel or adjourn the meeting unilaterally before the councillors assemble at the appointed hour without the consent or against the wishes, of the councillors, at his pleasure, acting on his own, is raised by a councillor of Anand Municipality in this petition under Article 226 of the Constitution of India.2. By a notice dated January 15, 1974, the President of Anand Municipality (called 'Municipality' hereafter) issued a notice convening a meeting to transact 46 items of business specified in notice Annexure 'A'. The meeting was convened for January 24, 1974. Two days before the scheduled date of meeting i.e. on January 22, 1974, the president of the Municipality issued a notice informing the councillors t...
Commissioner of Income-tax, Gujrat Vs. Dineschandra Industries
Court: Gujarat
Decided on: Sep-03-1974
Reported in: [1975]100ITR660(Guj)
B.K. Mehta, J.1. The following two questions have been referred to us for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in rejecting the preliminary objection raised on behalf of the revenue that no appeal lay against the order of the Income-tax Officer under section 184(4) of the Act to the Appellate Assistant Commissioner 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in setting aside the Income-tax Officer's order declining to grant registration and in directing the Income-tax Officer that he should give a proper opportunity to the assessee to file a correct application for registration and consider it and then pass a respond and legal order ?' 2. These two questions arise in the following circumstances : The assessee is a firm consisting of four partners. It made a return of its total income of 30th June, 1964, along with a declaration in Form No. 12 for renewal of the regist...
Manilal Bhanabhai Patel Vs. Kaul and ors.
Court: Gujarat
Decided on: Sep-03-1974
Reported in: AIR1976Guj134
Mehta, J.1. The simple question which is involved in this petition is whether the authority issuing show cause notice contemplated by Section 124 of the Customs Act, 11)(3:2 (which is hereinafter referred to as 'the Act') should be the same which can conduct ad indication proceedings counterpleaded by Section 122 of the said Act. Such a show cause notice under Section 124 of the Act 1has been issued in this case by Assistant Collector of Customs, Central Excise, Surat on 31st January, 1969 requiring the petitioner and hers to show cause why the silver weighing 2770 Kgs. valued at Rs. 16,07,127.00 seized on 27-8-1968 from the premises of one Shri Manila] Jagariji Desai of village Tukwada, slimild not be confiscated under Section 113(c) of the Act and why penalty should not be imposed tinder Section 114 of the Act. The petitioner has approached this court by this petition making a grievance against this show cause notice principally on the ground that looking to the value of the silver w...
Kishanchand Wadhumal and anr. Vs. K.M. Satwani, Motor Accident Claims ...
Court: Gujarat
Decided on: Sep-03-1974
Reported in: (1975)16GLR749
J.B. Mehta, J.1. This petition has been filed by the original claimants in M.A.C.T. Application before respondent No. 1 Claims Tribunal. The claimant's son had been knocked down by respondent No. 3, A.M.T.S. driver. The compensation which was claimed in the petition was of a sum of Rs. 9999/-. The judgment of the Tribunal resulted in the following order, dated January 11, 1974:The opponent shall pay to the applicants a sum of Rs. 7500/- with interest from the date of application till payment at 6% per annum and costs of the application. The opponents shall bear own costs.An award shall be drawn upon the deficit Court-fees being paid.' After this judgment, the claimants moved the Tribunal by an application, dated April 18, 1974, requesting the Tribunal to perform its duty to draw up the award and to pass suitable directions so that the amount of the award can be recovered from respondents Nos. 2 and 3, the driver and the Corporation. It was also pointed out by the claimants that as the ...
Additional Commissioner of Income-tax, Gujarat Vs. Laxmi Agents Ltd.
Court: Gujarat
Decided on: Sep-02-1974
Reported in: [1975]101ITR441(Guj)
B.K. Mehta, J.1. The short question which arises in this reference is as to what should be the information on the basis of which the Income-tax Officer can initiate proceedings under section 147 of the Income-tax Act, 1961. Shortly stated, the facts leading to this reference are as under : The original assessment for the assessment year 1964-65 was completed on the total income of Rs. 5,42,583 including dividend income of Rs. 1,75,646. The Income-tax Officer found that the interest payment, which was allowed as a deduction in computing the business income, should have, in fact, been allowed as a deduction in computing income from dividend. He, therefore, reached the conclusion that an account of different rates of taxation for business income and dividend income, the income chargeable to tax had been under assessed or assessed at a low rate. He, therefore, initiated proceedings under section 147 of the Income-tax Act. The Income-tax Officer, since such expenses were allowed; in the vie...
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