Gujarat Court January 1976 Judgments
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Union of India Vs. Karsandas Jethabhai and Co.
Court: Gujarat
Decided on: Jan-31-1976
Reported in: AIR1977Guj183; (1977)0GLR342
Bhatt, J.1. This appeal has, been filed under S. 39 of the Indian Arbitration Act, 190 by the Union of India, owning and representing the Western Railway, against the respondent, who had filed a Misc. Application No. 59 at 1967 in the, Court of Civil Judge (S. a.) Porbandar under S. 30 of the said Act for setting aside the award dated 1st April, 1967 by the original non-applicants No& 1 and 4 the arbitrators, This first appeal had originally come before the, learned single Judge of this Court, who, having found that the ruling reported in the case of Vinayak Vishnu Sahasrabudhe v B. G Gadre, AIR 19,59 Bom 36 was not good law, had referred the same to, the Division Bench.2. The facts of the case are that the that present respondent M/s. Karshandas Jethabhai and Company had undertaken some contract work of the Railways and a dispute had arisen between this Company and the Railways regarding certain amounts of payment. As per the agreement contained in the arbitration clause', the matter ...
Patel Narottamdas Shankerlal Vs. Bababhai Joitaram Patel and ors.
Court: Gujarat
Decided on: Jan-30-1976
Reported in: (1977)18GLR333
M.P. Thakkar, J.1. If agricultural land owned by a number of co-owners is given for cultivation to one of the co-owners (such is the problem posed in this petition under Article 227 of the Constitution of India) would such a person become entitled to become a deemed purchaser in respect of the said land under the provisions of the Bombay Tenancy and Agricultural Lands Act of 1948? The Gujarat Revenue Tribunal (G.R.T.) has taken the view that one cannot be one's own tenant and, therefore, one of the co-owners cannot claim to be a tenant of the land even if he is cultivating the land on payment of rent. The petitioner who is one of the co-owners in respect of the disputed land (S. No. 1554 admeasuring 1 acre-15 gunthas situated in Chanasma) has invoked the jurisdiction of this Court under Article 227 of the Constitution of India and has contended that the G.R.T. has committed an error apparent on the face of the record in taking the aforesaid view.2. The facts are not in dispute. The lan...
Commissioner of Income-tax, Gujarat I Vs. Ahmedabad Manufacturing and ...
Court: Gujarat
Decided on: Jan-29-1976
Reported in: [1977]106ITR159(Guj)
Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the Appellate Assistant Commissioner's order cancelling reassessment under section 147(b) read with section 148 of the Income-tax Act, 1961 ?' 2. We are concerned in this case with the assessment year 1965-66, the relevant previous year being financial year ending on March 31, 1965. In respect of this assessment year the original assessment order was passed by the Income-tax Officer concerned on October 7, 1969. He assessed the income of the assessee which is a public limited company carrying on business of manufacture of textiles in Ahmedabad to be Rs. 1,58,18,442 and while computing that income, education cess of Rs. 68,882 was held to be an admissible expenditure. Later on, the Income-tax Officer thought that such education cess had been wrongly allowed....
Commissioner of Income-tax, Gujarat-iii Vs. Shri Subhlaxmi Mills Ltd.
Court: Gujarat
Decided on: Jan-27-1976
Reported in: [1983]143ITR863(Guj)
B.J. Divan, C.J. 1. The assessee concerned in both these cases is the same and the questions involved in both these references are on the same lines. In Income-tax Reference No. 65 of 1974 the years under references are assessment years 1965-66 and 1966-67 whereas in income-tax Reference No. 98 of 1974, the year under reference is 1967-68. The relevant previous year is the financial year and hence in the income-tax Reference No. 65 of 1974 the relevant previous years are the financial years 1964-65 and 1965-66, whereas in Income-tax Reference No. 98 of 1974 the relevant previous year is the financial year 1966-67. In Income-tax References No. 65 of 1974 the following seven question have been referred to us for out opinion by the Tribunal at the instance of the Revenue : '(1) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the provisions of section 79 of the Act, not having been invoked for the assessment year 1962-63, cannot be invoked for t...
Kanbi Harji Hira Dubasia Vs. Kanbi Vasta Arian Limani
Court: Gujarat
Decided on: Jan-23-1976
Reported in: AIR1977Guj189; (1977)0GLR317
S.H. Sheth, J.1. The plaintiff has filed this appeal against the decree passed by the learned single Judge in Second Appeal 99 of 1970. The learned single Judge granted the certificate of fitness to enable the plaintiff to file this appeal.2. The facts of the case, briefly stated, are as under:3. The plaintiff had been advancing to the defendant loans right from 1950. On 13th March 1963 after having taken accounts of what the plaintiff had advanced to the defendant, the defendant executed a mortgage transaction in favour of the plaintiff to secure his debt. The defendant did not pay the amount due under the mortgage transaction and therefore, the plaintiff filed on 5th November 1966 the present suit for recovering the mortgage amount. The defendant, inter alia, contended in defence that the plaintiff was a money-lender governed by the Bombay Money-Lenders Act, 1946 and that he could not file the present suit without producing moneylenders licence.4. The learned trial Judge raised the n...
Commissioner of Income-tax Vs. Vania Silk Mills (P.) Ltd.
Court: Gujarat
Decided on: Jan-22-1976
Reported in: [1977]107ITR300(Guj)
P.D. Desai, J. 1. An interesting question as to the true interpretation of the expression 'the extinguishment of any rights therein', that is, in a capital asset, occurring in Section 2(47) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act'), which defines the word 'transfer' used in Section 45 and other cognate sections, arises in this reference in the context of the following facts.2. The assessee is a private limited company carrying on business of manufacture and sale of art-silk cloth. In the year 1967, it purchased machinery worth Rs. 2,81,741 and gave it on hire to Messrs. Jasmine Mills Pvt. Ltd., Bombay, at an annual rent of Rs. 33,900. On August 11, 1966, fire broke out in the premises of Messrs. Jasmine Mills Pvt. Ltd. causing extensive damage to the machinery hired from the assessee and other machinery belonging to Messrs. Jasmine Mills Pvt. Ltd. The assessee's machinery was damaged to such an extent that it could not any longer be put to use as such. It appe...
Yasinmian Amirmian Faroqui and ors. Vs. I.A. Shaikh and ors.
Court: Gujarat
Decided on: Jan-21-1976
Reported in: (1977)18GLR54
S.H. Sheth, J.1. This Letters Patent Appeal is directed against the judgment and order recorded by the learned single Judge in First Appeal No. 200 of 1972.2. The facts of the case, briefly stated, are as under:In Civil Suit No. 54 of 1910 filed under Section 92 of the Code of Civil Procedure a scheme was settled for the administration of the public trust in question. Sunni Muslim Wakf Committee, was constituted under it and consisted of five members (hereinafter referred to as 'the trustees'). The original applicant filed Civil Miscellaneous Application No. 244 of 1970 in the City Civil Court at Ahmedabad in which he prayed that original opponents Nos. 1 and 2 be removed by the Court as trustees because they did not administer the trust and discharge their duties properly as they suffered from physical and mental incapacity. The original application was filed in the Trial Court without obtaining the consent of the Charity Commissioner in writing as required by Section 50 of the Bombay...
Commissioner of Income-tax, Gujarat Iii Vs. Natu Hansraj
Court: Gujarat
Decided on: Jan-19-1976
Reported in: [1976]105ITR43(Guj)
P.D. Desai, J.1. In the year 1957, the assessee purchased a house property (hereinafter referred to as the 'old property') for a consideration of Rs. 5,850. At the time of its purchase, the old property consisted of a ground floor only. In the years 1958 and 1959, two more floors were constructed thereon by the assessee. The ground floor was then let out and the upper two floors were used by the assessee for the purposes of his own residence. 2. In Samvat year 2023, that is, in the year of account relevant to the assessment year 1968-69, the assessee sold the old property for a consideration of Rs. 27,011. In the same year, he purchased another house property (hereinafter referred to as the 'new property') for a consideration of Rs. 43,000 and spent a sum of Rs. 3,000 on repairs thereof. He then occupied a major portion of the new property but let out some portion thereof to a tenant. 3. In the course of proceedings for assessment to income-tax for the assessment year 1968-69, the asse...
Commissioner of Income-tax, Gujarat-iii Vs. Pestonji Bhicajee
Court: Gujarat
Decided on: Jan-19-1976
Reported in: [1977]107ITR837(Guj)
P.D. Desai, J.1. A short question of law as to the applicability of sub-section (2) of section 172 of the Income-tax Act, 1961, to earnings by way of dead freight arises in this reference in the context of the following facts. 2. The assessment year with which we are concerned in this reference is 1967-68. The assessee was a non-resident and received a total sum of Rs. 1,54,350, under the contract entered into by the shipping company with the charterer firm, inter alia, for carrying certain cargo shipping at Kandla. This amount included a sum of Rs. 32,835 being the dead freight recoverable on account of 223.365 M. Tons of cargo having not been shipped from the port as per the contract. The Income-tax Officer computed, under the provisions of section 172(2), the amount of Rs. 25,725 as the income accruing in India to the assessee on account of the carriage of cargo, the said amount being one-sixth of the total amount of Rs. 1,54,350 which was received by the assessee (including the amo...
Prataprai Mugatlal Jani and ors. Vs. Mr. Vora, or His Successor in Off ...
Court: Gujarat
Decided on: Jan-16-1976
Reported in: (1977)18GLR234
S.H. Sheth, J.1. The petitioners are the primary school teachers in the employment of Jamjodhpur Taluka Panchayat. They have filed this petition in a representative capacity under Order 1, Rule 8 of the Code of Civil Procedure in which they challenge the validity of the General Provident Fund Scheme framed by the State Government (Annexure 'B' to the petition). It was applied to the primary teachers in the panchayat service with effect from 21st April 1972. The petition shows that on 29th June 1973 the Director of Education addressed a circular letter to all District Educational Officers intimating to them that the General Provident Fund Scheme had been applied with effect from April 1972 to all employees of the School Committee. He further directed them to see that it was strictly implemented and that there should be no delay in doing so. On 13th May 1974 the Taluka Development Officer, Jamjodhpur wrote a letter to the Head Master of Taluka School No. 3 at Jamjodhpur directing him to ...
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