Gujarat Court December 1975 Judgments
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Chamar Govindbhai Hirabhai (Since Deceased by His Heirs) Vs. Harijan T ...
Court: Gujarat
Decided on: Dec-05-1975
Reported in: (1977)18GLR202
J.B. Mehta, J.1. The original defendant-appellant has come in this appeal as the learned Single Judge has refused to set aside the abatement of the second appeal in question. The plaintiff respondent in the second appeal Harijan Tababhai Alabhai is said to have expired on November 3, 1967. The present appellant however had got information of the death of this plaintiff-respondent from a school teacher of Bhalod of the death having taken place on February 18, 1968. Thereafter, the petitioner-appellant tried to get further information but he found no entry in the register in the village Koth or in the village Kalizundal. As he got information that the said death of the plaintiff-respondent took place in the village Kalizundal near Ahmedabad on February 18, 1968, the present Civil Application was filed on April 22, 1968 for impleading the heirs. When the plaintiff-respondent's heir Bai Jivi took up a contention that her husband died on November, 3, 1967, the C.A. given by the petitioner w...
Gopaldas Dahyabhai Lavsi Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Dec-04-1975
Reported in: [1977]108ITR531(Guj)
B.J. Divan, C.J. 1. In this case, at the instance of the assessee, the following question has been referred to us for our opinion by the Income-tax Appellate Tribunal : 'Whether, on the facts and in the circumstances of the case, the applicant was entitled to claim a deduction of the full amount of interest paid by him to M/s. Dahyabhai Vanmalidas Lavsi, a firm from which he earned income as a partner, for the assessment years 1965-66 and 1966-67 ?' 2. We are concerned in this case with the assessment years 1965-66 and 1966-67, the relevant previous years being Samvat year 2020 and Samvat year 2021 respectively. The assessee is an individual and he was a partner at the relevant time in two firms, Messrs. Indian Textile Traders (hereinafter referred to as 'the textile firm') and Messrs. Dahyabhai Vanmalidas Lavsi (hereinafter referred to as 'the Lavsi firm'). The account of the assessee with the Lavsi firm showed a debit balance whereas the account of the assessee with the textile firm ...
Chudasma Jasublia Manubha and anr. Vs. Chudasma Raisinh Bapubha and or ...
Court: Gujarat
Decided on: Dec-04-1975
Reported in: AIR1976Guj140; (1976)GLR960
1-10 x x x x x x x x11. Mr. Chhatrapati has filed on behalf of the plaintiffs an affidavit to which are annexed copies of certain documents. He prays for taking additional evidence on record. According to him that evidence which shows that what the defendants have stated in their evidence, is false. The question which has arisen is whether it is open to this Court in a Second Appeal to take additional evidence. On the question whether additional evidence can be taken or not in a Second Appeal there are two schools of thought. In P. V. Subba Raja v. S. S. Narayana Raja : AIR1954Mad1074 Mr. justice Krishnaswami Nayiidu after having reviewed a number of decisions has held that the circumstances under which a second appellate Court may determine an issue of fact are limited to the conditions arising under Section 103 which makes the position clear that so far as evidence is concerned, on which an issue of fact may be determined, the evidence on record must be sufficient to enable the High ...
Commissioner of Income-tax, Gujarat Vs. R. Ochhavlal and Co.
Court: Gujarat
Decided on: Dec-03-1975
Reported in: [1976]105ITR518(Guj)
T.U. Mehta, J.1. The real question which is involved in this reference is whether a registered firm which becomes liable to penalty under clause (c) of sub-section (1) of section 271 of the Income-tax Act, 1961 (which is hereinafter referred to as 'the Act'), and attracts the provisions of sub-section (2) of that section, cannot be penalised under clause (iii) of that section, if its income is ultimately found to be not assessable tax. 2. Short facts of the case are that the respondent-assessee is a registered firm and it filed its first return of income on December 5, 1964, showing a business loss of Rs. 74,841 and the dividend income of Rs. 15,600, thus showing the net loss of Rs. 59,241. It is further found that as a result of seizure of certain documents from the assessee, it was not disclosed by its produced before the Income-tax Officer. Thereafter, on March 20, 1965, the assessee filed second return and disclosed the business income of Rs. 1,775 and the total income of Rs. 17,37...
Addl. Commissioner of Income-tax, Gujarat Vs. Nagardas Bechardas and B ...
Court: Gujarat
Decided on: Dec-02-1975
Reported in: [1976]104ITR123(Guj)
T.U. Mehta, J.1. The respondent-company, which is a private limited company, is the assessee and during the course of the assessment of its income for the assessment year 1966-67, it claimed development rebate of Rs. 55,051 at the rate of 20% on the new machinery worth Rs. 2,75,305. During the course of the assessment, the assessee filed a revised return and claimed the development rebate at the rate of 35% on the ground that the oil engines manufactured by it fall under item No. 5 of articles and things mentioned in Schedule V, i.e., internal combustio n machines. This claim at the rate of 35% was of the rebate of Rs. 96,3 57. But since the reserve of only Rs. 55,061 was created int he account books of the assessee, the assessee limited this claim to Rs. 7 3,415. This claim was worked out as under : Table A----------------------------------------------------------------------Name of the Worth Percentage Amount ofmachine Rs. of rebate rebate---------------------------------------------...
State of Gujarat and anr. Vs. Bhupendra Kumar HargovIn Das Shah
Court: Gujarat
Decided on: Dec-02-1975
Reported in: (1976)17GLR1002
A.N. Surti, J.1. Both the aforesaid proceedings are directed for the enhancement of sentence passed by the learned metropolitan Magistrate, 9th Court, Ahmedabad in Criminal Case No. 64 of 1975, wherein the learned Magistrate directed that the respondent-accused should suffer imprisonment till rising of the court and to pay a fine of Rs. 2500/- in default to suffer simple imprisonment for two months for commission of offences punishable under Section 304-A of the Indian Penal Code and Sections 78 read with Section 112 and 116 of the Bombay Motor Vehicles Act, 1939.2. A few relevant facts giving rise to these two proceedings may be stated in brief:3. In substance, the prosecution alleged that on August 1, 1974 at about 7-30 P.M. The respondent-accused was driving his car bearing No. GJR. 8511 on Subhash Bridge, Ahmedabad, and at that time, he collided the car by driving the same rashly and negligently with a scooter driven by deceased Ravi Sharma. After the deceased fell down from the sc...
Ravjibhai Desaibhai Patel Vs. Rajpath Co-operative Society and anr.
Court: Gujarat
Decided on: Dec-01-1975
Reported in: (1976)17GLR1010
M.P. Thakkar, J.1. An interesting question has been raised namely as to whether the jurisdiction of the Civil Court would be ousted in a case where damages for malicious prosecution are sought by an ex-office bearer of a co-operative society against the society concerned and its present office-bearers. The trial court has taken the view that the registrar's nominee alone would have jurisdiction by reason of the provision contained in Section 96 read with Section 166 of the Gujarat Co-operative Societies Act, 1961, (hereafter called the 'Act') and has ordered that the plaint should be returned to the plaintiff for presentation before the registrar of co-operative societies. The plaintiff has preferred the present appeal from order and has contended that the trial court was in error in holding that the civil court had no jurisdiction in the matter.2. The combined effect of Section 96 and 98 inter alia is that notwithstanding anything contained in any other law any dispute touching the co...
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