Gujarat Court October 1975 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
State of Gujarat Vs. Laxman Jivan and ors.
Court: Gujarat
Decided on: Oct-21-1975
Reported in: (1976)17GLR321
T.U. Mehta, J.1. The state has preferred this appeal for enhancement of sentence imposed by the learned J.M.F.C. At Umbergaon for the offence under Section 135 of the customs Act, 1962, which is hereinafter referred to as the Act, on the respondents, who were accused Nos. 3 to 12 before the learned Magistrate in Criminal Case No. 2005/74. The learned Magistrate has sentenced each of the respondents-accused to suffer R.I. of 6 months, which is the minimum penalty provided for such offences.2. Short facts of the case are that on some information the Customs Officers, Bhavnagar, were patrolling the sea from 1-5-74 onwards On 4-5-74 they noticed one mechanised vessel suspiciously moving in the sea near Umbergaon coast. The said vessel was given flag signals but it did not stop and, therefore, the customs officers were required to open fire in the air. The vessel was ultimately intercepted on that day that vessel was bearing the name Gita Prasad. On search of the vessel goods worth Rs. 1,10...
Baroda Municipal Corporation Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Oct-16-1975
Reported in: (1977)18GLR85
A.N. Surti, J.1. This revision application is directed against the impugned order passed by the learned Civil Judge, (Senior Division), Baroda, in Court Fees Reference No. 3 of 1969, in Regular Civil Suit No. 452 of 1968. In substance, by the impugned order the Civil Judge called upon the Baroda Municipal Corporation to pay the deficit court-fees stamp of, Rs. 4,670/- as mentioned by the Inspecting Officer (Court Fees) Baroda; and Kaira Districts, Baroda, in his report dated December 26, 1968. In order to appropriates the grievance of the petitioner Corporation, a few fefeViant facts may be stated.2. In the suit which is filed by the petitioner Corporation, the following reliefs are claimed as set out in paragraph 26 of the plaint.(1) It may be declared that the Gujarat State is not entitled to recover from the plaintiff any N.A. assessment which is levied retrospectively i.e. in re spect of the years prior to the year in which the order is passed.(2) And that Before Gujarat State is n...
Baroda Board and Paper Mills Ltd. (In Liquidation) Vs. Income-tax Offi ...
Court: Gujarat
Decided on: Oct-15-1975
Reported in: [1976]102ITR153(Guj); [1976]37STC339(Guj)
Divan, C.J.1. The question of law which arises in both these matters is regarding the preferential claims under section 530(1)(a) of the Companies Act. Under that section, in a winding up, there shall be paid in priority to all other debts, inter alia, all revenues, taxes, cesses and rates due from the company to the Central or a State Government or to a local authority at the relevant date as defined in clause (c) of sub-section (8) of section 530 and having become due and payable within the twelve months next before that date. Company Application No. 26 of 1973 came up for hearing before B. K. Mehta J. on October 11, 1973. In this application priority is claimed by the income-tax department in respect of certain dues. At the same time priority is also claimed in respect of certain sales tax liability of the company in liquidation on behalf of the State Government and in the company application the main question is whether, and if so, to what extent, priority can be recognised for the...
Mohanlal Mojilal Javeri Vs. Income-tax Officer and ors.
Court: Gujarat
Decided on: Oct-15-1975
Reported in: (1976)17GLR353
B.J. Divan, C.J.1. The question of law which arises in both these matters is regarding the preferential claims under Section 530(1)(a) of the companies Act under that section, in a winding up, there shall be paid impropriety in all other debts, inter alia all revenues, taxes, ceases and rates due from company to the central or a State Government or to a local authority if the relevant date as denned in Clause (c) of Sub-section (2) of Section 530, and having become due and payable within the twelve months next before, that date. Company Application No. 26 of 1973 came up for hearing be B.K. Mehta, J., on October 11, 1973. In this application priority is darmed by the Income Tax department in respect of certain dues at the same time priority is also claimed in respect of certain Sales-Tax liability oil company in liquidation on behalf of the State Government and in company application the main question is whether, and if so, to what extent zority can be recognised for the liabilities fo...
Jugtambalal J. Gandhi Vs. State of Gujarat
Court: Gujarat
Decided on: Oct-15-1975
Reported in: (1976)17GLR335
T.U. Mehta, J.1. These proceedings are initiated by the High Court suo motu on a letter addressed to the Registrar of the High Court by one Jugtambhai J. Gandhi, an Advocate Practising at Dhrangadhra. The said advocate drew the attention of this Court that in maintenance applications filed under Section 125 of the Criminal Procedure Code, 1973, the practice followed by the learned Magistrate is to call the application for verification as contemplated by Section 202 of the Code and that this practice is not warranted by law, because, an application for maintenane filed under Section 125 of the Code, is not a 'complaint contemplated by Section 202 of the Code. On receipt of this letter, this Court exercised suo motu jurisdiction as the point involved was of general importance as regards the practice to be adopted by the courts of the Magistrate in such cases in this state. Notices were issued to the parties and to the Government Pleader by this court.2. The facts of this case show that o...
Saiyadmohmad Alarakh Vs. Pravinlal Madhavlal Bhatt and ors.
Court: Gujarat
Decided on: Oct-10-1975
Reported in: (1976)17GLR548
S.H. Sheth, J.1. The complainant-food inspector of Bhavnagar Municipality has filed this appeal against the order of acquittal recorded m favour of accused No. 1 and 2 by the learned Judicial Magistrate First Class, at Bhavnagar in Criminal Case No. 367, decided by him on 24th September 1973. By the impugned order the learned Magistrate has acquitted both the accused of the charge under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954.2. The facts of the case briefly stated, are as follows:The food inspector sent prosecution witness Suleman Karim to the shop of the accused for purchasing yellow food colour which has been described in this case as 'Mitho Pilo'. This expression when literally translated into English means 'sweet yellow'. The witness told accused No. 2 to sell to him this food colour. Accused No. 2 sold it to him and prepared a cash memo, ex. 6 in respect thereof. The food inspector who had sent the witness to the shop of the accused immediately went t...
Commissioner of Income-tax, Gujarat Vs. Tensile Steel Ltd.
Court: Gujarat
Decided on: Oct-09-1975
Reported in: [1976]104ITR581(Guj)
B.K. Mehta, J.1. As all these three references relate to the identical question as to whether the payment of interest should be considered as a part of the cost of plant and machinery and, therefore, in the nature of capital expenditure, we intend to dispose of these three references by this common judgment. In order to appreciate the rival contentions urged on behalf of the parties, it would be necessary to notice some facts which have given rise to these references. 2. The assessee-company is engaged in the business of manufacturing high tensile wires for prestressed concrete construction or any other product or products. The assessee-company entered into a contract on March 25, 1961, with Kobe Steel Works Limited, Shinko Wire Company Limited and C. Itoh & Company Limited, all of Japan, for the purposes of establishing and erecting a plant for high tensile steel wires required for prestressed concrete construction. For that purpose, a basic agreement was effected between the aforesai...
Bombay Mineral Supply Co. P. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Oct-09-1975
Reported in: [1985]153ITR437(Guj)
Mehta, J.1. However chivalrous we may be inclined to be in this international women's year, we reluctantly feel inclined to reject this reference in the matter of disallowance of the foreign tour expenses of the wife of the managing director of the assessee-company for obvious reasons. The assessee herein is a private limited company. The relevant assessment years are 1960-61 to 1964-65. 2. In accounting year S.Y. 2016 which commenced on November 1, 1959, and ended on October 20, 1960, Shri Prabhulal Sangarraj Shah (non-deceased), who was the managing director of the assessee-company accompanied by his wife, Kokilaben, undertook a tour of Japan. It is claimed by the assessee-company that the managing director had undertaken the tour of Japan for business purposes but since he was keeping indifferent health, he needed some one to look after him. It was, therefore, that his wife Kokilaben had accompanied him on the foreign tour. It is said that the assessee-company had agreed to bear the...
D.C. Varma Vs. Bhagwanji Virji and ors.
Court: Gujarat
Decided on: Oct-09-1975
Reported in: (1976)17GLR412
T.U. Mehta, J.1. The applicant is the original complainant and on his complaint the opponent No. 1 is sought to be prosecuted for the alleged offence under Section 3 of the Railway Property (unlawful possession) Act of 1966. That case was registered as Criminal Case No. 74/74 and was tried by the concerned Railway Magistrate Mr. Lakhataria. During the course of the trial, a question arose whether the petitioner should be summoned to produce the statements recorded by him during the course of inquiry conducted by the railway protection force. That application was made under Section 91 of the Criminal Procedure Code, 1973 (which is hereinafter referred to as the code) by the opponent-accused. The learned Magistrate rejected that application of the opponent-accused on 16-4-75 at Rajkot. The learned Magistrate has signed the order as Judicial Magistrate, F.C. (Railway) Junagadh at Rajkot.2. Here it should be mentioned that it is an admitted position that the offence for which the opponent-...
Commissioner of Income-tax, Gujarat Iii Vs. Arvind Narottam Lalbhai Da ...
Court: Gujarat
Decided on: Oct-06-1975
Reported in: [1976]105ITR378(Guj)
Divan, C.J.1. In this reference at the instance of the revenue, the following question has been referred to us by the Tribunal : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that while calculating the annual letting value of the property in question in the occupation of the owner for the purpose of his residence, municipal taxes have to be deducted ?' 2. At the time when the revenue applied for reference to the High Court. The questions for which the reference was sought were four in all. The other three questions which the Tribunal declined to refer to the High Court were : '(1) Whether, on the facts and in the circumstances of the case, the bonus shares in respect of ordinary shares held by the assessee in the company must be valued spreading the cost of the old shares over the old shares and the bonus shares taken together as both rank pari passu, as held by the Supreme Court in Commissioner of Income-tax v. Dalmia Investm...
- ‹ Prev
- Next ›