Court : Gujarat
Reported in : [1977]107ITR63(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 Tribuna : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no mistake apparent from the record which the Income-tax Officer could have rectified under section 154 for the assessment years 1967-68 and 1968-69 ?' 2. In the instant case we are concerned with the assessment years 1967-68 and 1968-69. The assessee is a registered partnership firm and carries on the business of a refinery at Surat. The business was started from February 20, 1963. The relevant years of account are Samvat years 2022 and 2923, respectively, for these two assessment years. The order of assessment for the assessment year 1967-68 was passed on March 1, 1968, and the total income computed was Rs. 1,49,863. The assessment order for the assessment year 1968-69 was passed on March 1, 1968, and the total i...
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR316
M.P. Thakkar, J.1. For the possession of 165 contraband wrist watches of foreign origin seized from respondent No. 1 the learned Chief Metropolitan Magistrate, Ahmedabad, convicted him for an offence under Section 135 of the Customs Act of 1962 on finding him guilty. The learned Magistrate, however, imposed a very light sentence of rigorous imprisonment for one month and a fine of Rs. 1000/- (in default R.I. for one month.) The Assistant Collector of Customs, Ahmedabad, has thereupon invoked the revisional jurisdiction of this Court for enhancement of sentence on the ground that the sentence imposed is unduly lenient and grossly inadequate.2. On September 19, 1970 at about 5.25 a.m. an autorickshow No. GTD 477 in which respondent No. 1 was travelling was stopped and searched near Astodia Darwaja in Ahmedabad in the presence of panch witnesses. Respondent No. 1 was the sole passenger. He had a cloth bag in his hand. The search revealed that he was carrying 165 wrist watches of foreign o...
Tag this Judgment!Court : Gujarat
Reported in : [1977]109ITR212(Guj)
B.K. Mehta, J.1. In order to appreciate the contentions urged on behalf of both the sides for and against the questions referred to us, we set out the relevant facts and circumstances under which this reference has been made. 2. The assessee is a public limited company carrying on the business of manufacture and sale of textiles. The relevant previous year to the assessment year 1971-72 is calendar year ending on December 31, 1970. The assessee follows the mercantile system of accounting. In the course of the assessment proceedings, the assessee claimed deduction of three amounts, namely, (1) Rs. 3,15,674, (2) Rs. 35,193 and (3) Rs. 10,910. The first deduction was claimed in respect of compensation paid by the assessee-company for non-production of controlled variety of coarse cloth as required by the Government under the scheme framed by the Textile Commissioner under the Cotton Textiles (Control) Order, 1948. The Income-tax Officer disallowed this claim without assigning any reasons....
Tag this Judgment!Court : Gujarat
Reported in : 1977CriLJ1359
ORDERM.P. Thakkar, J.1. For selling milk adulterated with 20.0% water at a shop in the heart of Baroda the respondent has been sentenced on a plea of guilty to suffer imprisonment till the rising of the Court and to pay a fine of Rs. 300/- by the learned Judicial Magistrate, First Class (Municipality) Baroda for an offence Under Section 16(1)(a)(i) read with Section 7(i) of the Prevention of Food Adulteration Act. The question is whether the sentence deserves to be enhanced.2. The record shows that the milk which was purchased from the shop of the opponent was adulerated as alleged. The report of the Public Analyst is at Ex. 6 and it shows that the sample contained extraneous water to the extent of 20.0%. It is clear that the milk sold by he opponent is very much inferior in quality. It is a matter, therefore, of which a serious view in regard to sentence should be taken. The grounds given by the learned Magistrate for imposing a lenient sentence are contained in paragraph (5) of the j...
Tag this Judgment!Court : Gujarat
Reported in : AIR1978Guj94; (1977)GLR388
1. The question is whether a party to a suit can be permitted to raise subsequently a plea which is incompatible or inconsistent with the plea taken up on the earlier occasion in the earlier pleadings. The very gone, sis of the law of pleadings is that the Court and tile respective parties should have full know of the case of both the parties so that the subsequent trial may proceed in that well defined channel and no prejudice Is caused to either of the sides by rambling and meandering course of teal. This very principle laid down in O. 8, R. 9 of the Civil P. C. Which reads as follows:-'Rule 9. No pleading subsequent to the written statement of a defendant other than by way of defence to a set-off shall be presented except by the leave of the Court and upon such term as the court thinks fit... ' This legislative mandate has been laid down in an imperative language which is too clear to call for my aid of canons of construction and the purpose underlying in that the parties must know ...
Tag this Judgment!Court : Gujarat
Reported in : 1977CriLJ1523; (1977)GLR131
ORDERM.P. Thakkar, J.1. Considerations which must be kept on the mental screen and precautions which may be taken in disposing of an application for anticipatory bail Under Section 438 of the Criminal P. C., 1973, require to be spelled out in order that the provision is meaningfully applied and judicial discretion is exercised in an appropriate manner in such matters.2. As was visualized by the Law Commission sometimes false accusations may be levelled against persons just with a view to cause them embarrassment arising out of the social stigma of an arrest and the circumstance that a man has to remain in jail albeit till he is released on bail. It may also happen that the competent authority may place a person (against whom an accusation of having committed a non-bailable offence is level led) under arrest ; say on the eve of a holi day or at a time when the Courts are closed. The purpose of Section 438 inter alia appears to be to secure that such a person is not obliged to go to jail...
Tag this Judgment!Court : Gujarat
Reported in : [1977]106ITR917(Guj)
B.J. Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion by the Tribunal : 'Whether, on the facts and in the circumstances of the case, the decision reached by the Tribunal that the land in question was agricultural land was correct in law ?' 2. The facts leading to this reference are as follows. The assessee is a Hindu undivided family. We are concerned with assessment year 1968-69, the relevant previous year being Samvat year 2023. The assessee owned 2 acres and odd gunthas of land at Wadaj, the exact measurement being 10,164 square yards. This land was situated within the Ahmedabad Municipal limits. It bore Survey No. 312/A/1 of Wadaj village. It was included within the proposed Town Planning Scheme No. 28. By an agreement to sell dated May 15, 1966, the assessee agreed to sell this land to Patel Land Corporation. On November 17, 1966, Patel Land Corporation sold their rights under the agreement to sell to Tarakk...
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR346
M.P. Thakkar, J.1. A country craft named 'Jaywanti Prasad', bearing Registration No UMR 232 was intercepted at 15-30 hours on April 24, 1974 by Customs Officers of Bulsar Division who were patrolling the sea-coast pursuant to intelligence received by them. The Customs Officers boarded the vessel and brought it to Bulsar Jetty. On enquiry from respondent No. 1 who was the owner of the vessel and the Tindel it was realised that the vessel was coming from Dubai and was bound for Bombay with contraband goods. The respondents did not possess any customs manifest, port clearance etc. or any documents of authorization entitling them to import the contraband goods. A search of the vessel revealed that it was carrying 51 packages of contraband goods valued at Rs. 1,64,450/- as on April 27, 1974. The search further revealed that it was also carrying foreign make fabrics manufactured in Japan which were also contraband articles valued at Rs. 4,50,000/- on April 27, 1974. Thus, in all contraband g...
Tag this Judgment!Court : Gujarat
Reported in : (1977)0GLR336
S.H. Sheth, J.1. This Revision Application raises an important question as to the procedure to be followed by the Court of Small Causes at Ahmedabad while issuing distress warrant under Chapter VIII of the Presidency Small Cause Courts Act, 1882.2. The facts of the case are as under, Landlord Mohamed Ikbal who purchased the property on 10th April 1970 from its earlier owner Gurivantiben, widow of Shantilal Kalidas, and others applied for issue of a distress warrant against the tenant Balkrishna for recovering the rent due for a period of 10 months and 20 days after Balkrishna's tenancy was attorned by Gunvantiben and others in favour of Mohamed Ikbals The Registrar of the Court of Small Causes at Ahmedabad issued the distress warrant. When the bailiff went to levy it the tenant requested him to grant him some time in order to enable him to collect the monies and to deposit in the Court. The bailiff gave him a few days time. Next day the tenant made an application to the Registrar of th...
Tag this Judgment!Court : Gujarat
Reported in : [1977]108ITR674(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 Tribunal : 'Whether, on the facts and in the circumstances of the case, the reassessments made by recourse to provisions of section 147(a) in this case were valid and justified in law ?' 2. The facts leading to this reference are as follows : The assessment years under reference are 1958-59 and 1959-60. The assessee is a private limited company in which the public are not substantially interested. The previous years of account relevant to the assessment years under reference are calendar years 1957 and 1958, respectively. The original assessment was made for the two years by the Income-tax Officer under section 23(3) of the Indian Income-tax Act of 1922 on total income of Rs. 90,589 for assessment year 1958-59 and Rs. 97,069 for assessment year 1959-60. Subsequently it was found by Income-tax Officer that in the statement of computation of property income ...
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