Gujarat Court March 1976 Judgments
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Das and Company Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Mar-15-1976
Reported in: [1976]104ITR780(Guj)
Divan, C.J.1. In this case at the instance of the assessee the following two questions have been referred to us for our opinion : '(1) Whether the Tribunal was justified in law in holding that the cost of materials supplied by the Government to the extent of Rs. 2,62,552 and Rs. 8,01,375 for the assessment years 1968-69 and 1969-70, respectively, was includible in the total receipts for the purpose of applying the rate of gross profit (2) Whether, on the facts and in the circumstances of the case, and in view of clause 12 of the contract in question, the Tribunal was justified in law in holding that the cost of materials supplied by the Government could partake the character of trading receipt ?' 2. In this reference we are concerned with assessment years 1968-69 and 1969-70. The assessee is a registered partnership firm and carried on business as contractors. The Income-tax Officer while working out the figure of the total receipts of the assessee for each of these two assessment year...
Trilokchand Chunilal Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Mar-15-1976
Reported in: [1976]104ITR732(Guj)
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 Tribunal was justified in holding that the value of the materials supplied by the railway authorities was to be taken into consideration in estimating the total receipts of the assessee ?' 2. In the instant case we are concerned with the assessment year 1965-66, the relevant previous year being the financial year 1964-65. The assessee is a Hindu undivided family and carries on business of constructing buildings and doing the work of maintenance of buildings, inter alia, for railways. This work was being done in Ratlam Division of Western Railway. The assessee did not maintain books of accounts. In the absence of the books of accounts, the Income-tax Officer estimated net profit at the rate of 15 per cent. on total receipts for the assessment year 1965-66. In the ...
U.H. Shah Vs. Abdulhabib Abdulmajeed and ors.
Court: Gujarat
Decided on: Mar-10-1976
Reported in: (1976)17GLR990
M.C. Trivedi, J.1. Food Inspector of Surat Municipal Corporation Shri U.H. Shah has filed this appeal against the order passed by the learned Additional Sessions Judge, Surat, in Criminal Appeal No. 89 of 1973, by which he acquitted respondent No. 1 Abdulwahab Abdulmajeed of the offence under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as the Act) for contravention of Section 7(1) of the Act. He was prosecuted in the Court of the learned Special Judicial Magistrate, First Class (Municipal), Surat, for having committed the said offence on 15th may 1973 by selling 375 grams adulterated and sub-standard Coconut Oil to complainant, Shri U.H. Shah. He pleaded not guilty to the charge and claimed to be tried. On conclusion of the trial, the learned Judicial Magistrate found him guilty of the offence changed against him and sentenced him to undergo R.I. For 9 months and to pay a fine of Rs. 1,500/-, in default R.I. For 2 months more. There wer...
Bai Halima Wd/O Valimohmed Dostmohmed (Since Deceased by Her Heirs) an ...
Court: Gujarat
Decided on: Mar-08-1976
Reported in: (1977)18GLR264
A.D. Desai, J.1. This revision raises an interesting question and the relevant facts are that the petitioners-original plaintiffs filed civil suit No. 270 of 1956 in the Court of Civil Judge (J.D.), Jambusar against the opponent for possession of the suit premises on the ground that the suit premises were required reasonably and bona fide for occupation of the plaintiff No. 4. The said suit was compromised and the consent decree was passed on June 20, 1957. As per the decree the opponent was to handover vacant possession of the suit shop to the plaintiff No. 4 on April 18, 1960. Defendant failed to hand over possession and hence the petitioners filed Darkhast No. 73 of 1960 in the Jambusar Court but it was dismissed on the ground that the decree was a nullity. The petitioner's appeal being appeal No. 48 of 1961 to the District Court succeeded and warrant for possession was issued. Against the said judgment, the opponent preferred Second Appeal No. 213 of 1962 in this Court and it was h...
Omkar Engineering Works Vs. Superintendent of Central Excise, Anand
Court: Gujarat
Decided on: Mar-03-1976
Reported in: 1991LC384(Gujarat)
S.Obul Reddi, C.J.1. Motor Vehicles : - Appeal accepted and held that a tool box or a jack or angle supporter or chains are just accessories of a trailer and could not be characterised as components or integral parts of a trailer and unless it is shown that the said items are components or integral parts of a trailer and without them trailer is not a complete manufactured item and cannot be used, it could be difficult to hold these items excisable. 2. The short question that arises in this Special Civil Application is whether the items listed, namely, tool-box, folding pole, jack, angles sup-porter, chains, brake-pipe, pipe stand, draw-bar and tomy are components of a trailer so as to make these items part and parcel of the trailer. The Central Excise Department treated the aforesaid items as integral parts of the trailer and took the value of those items also into account in levying the total amount of excise duty on the trailer on the ground that there was a short levy on account of ...
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