Gujarat Court March 1977 Judgments
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Malek Bavaji Amarkhan Vs. Amirkhan Salimkhan and ors.
Court: Gujarat
Decided on: Mar-30-1977
Reported in: AIR1978Guj42
1. The petitioner's mother Rangbai is one of The three daughters of one Sataji Bhiasjikhan; the other two being Mrbai and Ladbui This Rangbai field a a suit for partition of the estate of bet father against the heirs, of her aforesaid two sisters Ordinal defendant No 1 is the son's son and defendants Nos, 2 to 4 are the son's daughter of the aforesaid Hirbai defendant No.5 is the daughter's daughter of Hirbai while defendants; Nos. 6 and 7 are the saw and defendants its. 8 and 9 are the daughters of ladbai. The plaintiff Rangbai died during the Pendency of the suit and, therefore. the present petitioner was brought on the record as hit heir and legal representative- Skniharly original defendant Kk 1, Avairkhan Sahxnkb An, died during the pendency of the out and his mother Seabai and his widow Ajubai and his four daughters, Manubal, Kasubak Ranbai aid Renhbsi6 and two sow Fatehmohmed and Hang were brought an the record as respondents Nos. 1 4) to 1 (1* respectively. It should be noted t...
Swastik Product of Baroda Vs. Superintendent of Customs
Court: Gujarat
Decided on: Mar-30-1977
Reported in: 1989(21)LC162(Gujarat)
S. Obul Reddi, C.J.1. In this petition the petitioner, Swastik Products prays quashing of the impugned notices at Annexures 'A' 'B' and 'C' issued to it and the impugned orders of the respondents at Annexures 'A', 'T' and 'O'. There is a further prayer for a writ of mandamus directing the respondents to forbear from enforcing and to desist from enforcing the demands made in the aforesaid notices.2. The facts giving rise to this petition briefly are these. The petitioner is a firm doing business of printing on papers. It purchases paper manufactured by manufacturers and colours or prints on one side of the paper, it is this colouring or printing on one side of the paper purchased by it from manufacturers, according to the respondents, that has entitled them to demand payment of excise duty in accordance with Tariff item 17(4) of the First Schedule to the Central Excise Manual. Before the present action was taken against the petitioner, the Collector of Central Excise had held that the p...
Vasani and Co. Vs. Commissioner of Income-tax, Gujarat-iii
Court: Gujarat
Decided on: Mar-29-1977
Reported in: [1978]112ITR819(Guj)
J.B. Mehta, J. 1. The Tribunal has posed the following question in this reference : 'Whether, on the facts and in the circumstances of the case and in view of the limitation period prescribed under section 275 of the Income-tax Act, the Tribunal was justified in law in remained the matter back to the Inspecting Assistant Commissioner for passing fresh orders under section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The present question has arisen in aspect of the two assessment years 1958-59 and 1964-65. 11 years' proceedings in respect of this assessee had been pending before the various authorities. The proceedings for the fur years from 1957-58 to 1960-61 had been reopened under section 148 while the proceedings for assessment for the years 1961-62, had been pending before the Income-tax Officer and the year 1962-63, had been pending before the Appellate Assistant Commissioner. For the other five years, 1963-64 to 1967-68, proceedings for assessment were pending before the Income-ta...
Commissioner of Income-tax, Gujarat-ii Vs. Dineschandra Sumatilal
Court: Gujarat
Decided on: Mar-28-1977
Reported in: [1978]112ITR758(Guj)
P.D. Desai, J. 1. The assessee in this case is the Hindu undivided family of which one Dineshchandra Sumatilal is the karta. The assessment years involved are assessment years 1968-69 and 1969-70, the relevant previous years being calendar years 1967 and 1968. 2. Dineshchandra, the karta, is the son of one Sumatilal Maganlal. It appears that Sumatilal was the permanent director of Panalal Silk Mills Ltd., along with three other persons. The articles of association of the said mill company made a provision in article 99 relating to the vacancies to be filled in the office of the permanent director. The aforesaid article 99, which is material, may be set out in extenso : '(a) If any of the said Narrottamdas Maganlal Shah, Sumatilal Maganlal Shah, Kantilal Maganlal Shah and Panalal Maganlal Shah dies whilst a member of the company and holding not less than ten share in the company as aforesaid, one of his sons to be selected by agreement between his sons or if he shall leave only one son,...
Commissioner of Income-tax, Gujarat-ii Vs. Vac Met Corporation Pvt. Lt ...
Court: Gujarat
Decided on: Mar-27-1977
Reported in: [1978]115ITR550(Guj)
J.B. Mehta, J.1. In this reference the Tribunal had posed the following two questions - one at the instance of the assessee and the other at the instance of the Commissioner. 2. At the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not allowing the amount of Rs. 15,000 paid to Dinaben Khorsedji as revenue expenditure and/or appropriate under s. 35A of the I.T. Act, 1961 ?' 3. At the instance of the Commissioner : '2. If the answer to question No. 1 is in the affirmative, whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to depreciation allowance on any part of the expenditure incurred by virtue of the agreement into by the assessee with Dinaben Khorsedji ?' 4. The assessment year in question was 1969-70, previous year being from January 1, 1968, to December 31, 1968. The assessee claimed Rs. 15,000 as expenditure for technical know-how but...
Commissioner of Income-tax, Gujarat-i Vs. Satellite Engineering Ltd.
Court: Gujarat
Decided on: Mar-21-1977
Reported in: [1978]113ITR208(Guj)
P.D. Desai, J. 1. These two references, both at the instance of the Commissioner of Income-tax, arise out of a common order of the Income-tax Appellate Tribunal in two appeals and they have been heard together and can be conveniently disposed of by a common judgment. 2. The assessment years involved in these two references are assessment years 1966-67 and 1967-68. The relevant previous years are financial years ending March 31, 1966, and March 31, 1967, respectively. 3. The assessee, a public limited company, was incorporated on April 12, 1962, for carrying on business as manufacturers of starters and switches used in fluorescent lamps. It appears that for the purpose of housing its manufactory, the assessee purchased land and building from M/s. Equatorial Pvt. Ltd. for a consideration of Rs. 1,49,390. The assessee also purchased from M/s. Parmanand Maneklal Pvt. Ltd. previously used plant and machinery together with licences, stock-in-trade, etc., under an agreement dated April 16, 19...
isaqmahmad Abibiji Vs. the United India Fire and General Insurance Co. ...
Court: Gujarat
Decided on: Mar-18-1977
Reported in: AIR1978Guj46
Mehta, Ag. C.J. 1. The City Civil Court's order returning the plaint for presenting to the proper Court having been confirmed in appeal by the learned single Judge , the plaintiff has come in this appeal. The plaintiff was carrying on business in a shop in question at Ahmedabad. The plaintiff had taken out two policies at Exs. 34 and 35 for Rs. 50,000 and Rs. 25,000 on November 28, 1968 from this insurer the Co-operative General Insurance Company Limited, Hyderabad, whose head office was at , Hyderabad,. Now on nationalization of this insurance business under the Act, of 1972, this company has been a unit of United India Fire & General Insurance Company, which had its head office at Madras and the Branch Office is at Hyderabad. On Sept. 18, 1969, due to fire the plaintiff's shop having been burnt, the plaintiff lodged a claim of Rs. 65,000 with the original insurer on Sept. 30, 1969. The plaintiff's claim was rejected on Nov 22, 1969 on various grounds. The plaintiff gave a notice on M...
Navinchandra Shakerchand Shah Vs. Ahmedabad Co-operative Department St ...
Court: Gujarat
Decided on: Mar-17-1977
Reported in: (1978)0GLR108; (1979)ILLJ60Guj
D.A. Desai, J.1. This petition by a helper employed by the p1 Ahmedabad Co-operative Department Stores Limited ('employer' for short) questioned the correctness and validity of an order made by the manager of the employer on December 19, 1973 dismissing the petitioner from the service of the employer and the order made by the Labour Court, Ahmedabad, in Reference I.C. No. 217 of 1974 converting the order of dismissal into one of discharge. 2. The backdrop of the case which will illuminate the issues that have been canvassed at the hearing of this petition may be briefly stated. By November 17, 1973 the petitioner was serving as a helper employed by the employer for two and half years and was assigned the work of preparing bills and weighing commodities sold to the customers in the premises of the employer. On the relevant date, that is, on November, 17, 1973 he was in receipt of a consolidated monthly wages of Rs. 145. On November 17, 1973 somewhere in the evening one customer came to ...
Anil Jayantilal Vyas Vs. Y. Sudhaben
Court: Gujarat
Decided on: Mar-11-1977
Reported in: AIR1978Guj74; (1978)0GLR556
1. A question of considerable importance but of some difficulty arises in this appeal, whether the mere fact of non-compliance by a husband of the decree for restitution of conjugal rights obtained by a wife would per se amount to taking advantage of his own wrong or disability so as to disable him from claiming the relief of divorce after lapse of two years of the said decree. The question arises in the following circumstances:The marriage of petitioner-husband with the respondent was solemnized on May 29, 1967 at Ahmedabad. A son was born of this wedlock on March 6, 1968. The respondent-wife filed Petition being J~Undu Marriage Petition No. 66 of 1972 in the City Civil Court at Ahmedabad for a decree of restitution of conjugal rights under S. 9 of the Hindu Marriage Act, ,1955., The Court granted the decree as prayed for by its order of Sept. 24, 1973. It is common ground that this decree was not complied with or satisfied by the petitioner-husband, who immediately thereafter left fo...
Godavariben Himmatlal and anr. Vs. Parikh Somalal and ors.
Court: Gujarat
Decided on: Mar-10-1977
Reported in: AIR1978Guj33; (1978)0GLR631
1. One Himatlal Narottamdas died leaving behind him four sons and two daughters viz. (1) Govindlal, (2) Sornalal alias Natverial, who is plaintiff No. 1, (3) Shankerlel, who is plaintiff No. 2, (4) Ambalal, (5) Bai Jethi and (6) Bai Godavari who is defendant No. 2. Bai Jethi was married to one Keshavl.al, who is defendant No. 2/1 and they had one son Indravadan through that marriage, who if; defendant No. 2/2. The eldest son Govindbhai died in 1966 leaving behind him one son Vipinchandra; who is defendant No. 2/4. Bal Jethi died on 25th Sept. 1969 during the pendency of the present suit and, therefore,her husband Keshavlal and her son Indravadan have been brought as defendants in her place. A partition , was effected on March 2, 1933 between the aforesaid four sons of Himatlal Narottamdas which is - placed on the record as Ex. 31. According to this partition deed, it was agreed that the land of old S. No. 621 situated within revenue limits of village Manjrol within Baroda district shou...
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