Gujarat Court April 1977 Judgments
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Sudhakar Manibhai and Kulinsingh Manibhai Vs. Commissioner of Wealth-t ...
Court: Gujarat
Decided on: Apr-07-1977
Reported in: [1978]111ITR384(Guj)
Thakkar, J.1. This common judgment will dispose of two allied reference made at the instance of two brothers representing their respective Hindu undivided family (H.U.F.) which raise identical questions and which arise out of a common judgment rendered by the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', on October 22, 1973. 2. Four questions have been referred this High Court for its opinion. The questions are : '(1) Whether, the Tribunal was justified in law in holding that the share or interest of the assessee in the partnership firm is an 'asset' within the meaning of section 2(e) of the Wealth-tax Act, 1957 (2) Whether the Tribunal was correct in holding that the said interest or share of the assessee was includible in its net wealth under the provision of section 3 of the said Act (3) Whether, on the facts and in the circumstances of the case, the Tribunal's finding to the effect that there is adequate machinery under the provisions of the Wealth-tax Act, 1957, and the rule...
Commissioner of Wealth-tax, Gujarat-iii Vs. Smt. Arundhati Balkrishna ...
Court: Gujarat
Decided on: Apr-06-1977
Reported in: [1977]108ITR79(Guj)
S. Obul Reddi, C.J.1. The question referred for the opinion of this court by the Income-tax Appellate Tribunal at the instance of the revenue under section 27(1) of the Wealth-tax Act, 1957, is as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in coming to a conclusion that in the instant case no new information had been found out which had not been obtained at the stage of original assessment and hence proceedings under section 17(1)(b) of the Wealth-tax Act were invalid in law ?' 2. For determination of the question referred to us, the following are the relevant facts. Smt. Arundhati Balakrishna Trust, Bombay, Shahibag, Ahmedabad, is the assessee. The year of assessment is 1960-61. The total net wealth was computed at Rs. 10,66,755 by the Wealth-tax Officer by his assessment order dated March 9, 1961, and it was directed that the whole of the net wealth as determined by him was to be assessed in the hands of the beneficiary, Smt. Arundha...
Commissioner of Wealth-tax, Gujarat-iii Vs. Smt. Arundhati Balkrishna ...
Court: Gujarat
Decided on: Apr-06-1977
Reported in: [1977]108ITR78(Guj)
S. OBUL REDDI C.J. - The question referred for the opinion of this court by the Income-tax Appellate Tribunal at the instance of the revenue under section 27(1) of the Wealth-tax Act, 1957, is as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in coming to a conclusion that in the instant case no new information had been found out which had not been obtained at the stage of original assessment and hence proceedings under section 17(1)(b) of the Wealth-tax Act were invalid in law ?'For determination of the question referred to us, the following are the relevant facts. Smt. Arundhati Balakrishna Trust, Bombay, Shahibag, Ahmedabad, is the assessee. The year of assessment is 1960-61. The total net wealth was computed at Rs. 10,66,755 by the Wealth-tax Officer by his assessment order dated March 9, 1961, and it was directed that the whole of the net wealth as determined by him was to be assessed in the hands of the beneficiary, Smt. Arundhati Bal...
Panchal Purshottambhai Chandulal Vs. Patel Bhagubhai Alias Bhagvanbhai ...
Court: Gujarat
Decided on: Apr-06-1977
Reported in: (1978)19GLR840
A.N. Surti, J.1. The defendant was aggrieved by the impugned judgment and decree passed by the learned 2nd Extra Assistant Judge, Baroda, in Civil Appeal No. 275 of 1971, whereby the lower appellate Court allowed the appeal filed by the plaintiff and set aside the judgment and decree passed by the learned Civil Judge, J.D., Sankbeda, in Regular Civil Suit No. 146 of 1970. It may be mentioned at this stage that the learned trial Judge dismissed the plaintiffs suit for possession of the suit house, whereas the lower appellate court had decreed the suit of the plaintiff with costs throughout.2. It is under these circumstances that the present appeal is filed in this Court.3. At the time of hearing of this second appeal Mr. Shah, the learned advocate has raised a point of considerable importance touching the jurisdiction of the Civil Court, where the suit has been filed by the landlord in the Civil Court to evict an artisan-tenant.4. In order to appreciate the contention raised by Mr. Shah...
impa Weaving Factory Vs. the Regional Provident Fund Commissioner
Court: Gujarat
Decided on: Apr-06-1977
Reported in: (1978)19GLR571
B.K. Mehta, J.1. This group of five revision applications arises out of five civil suits filed by the respective plaintiffs in the Court of Civil Judge (S.D.) at Surat for obtaining declaration that the establishment of the respective plaintiff was not within the purview of the Employees' Provident Fund and Family Pension Act, 1952 and for injunction restraining the Assistant Provident Fund Commissioner from enforcing the demands relating to the provident fund contributions to be made by the plaintiffs under the said Act. It appears that while these suits were pending and before the Regional Provident Fund Commissioner, who happened to be the defendant, filed a written statement, the Inspecting Officer Court-fees Stamps had the occasion to examine the record of the case-papers of the suits as a result of which he raised some objection about the adequacy of the Court-fees paid by the plaintiffs, on the reliefs in their plaints under Section 6(4)(j) of the Bombay Court-fees Act, 1959. In...
Gujarat State Financial Corporation Vs. Rechan Rivets and ors.
Court: Gujarat
Decided on: Apr-05-1977
Reported in: (1978)19GLR294
B.K. Mehta, J.1. Since in this group of 32 civil revision applications a common question of law under the Bombay Court Fees Act, 1959 arises as to what would be the appropriate Article of the said Act applicable to the facts of these applications made by the Gujarat State Financial Corporation under Sections 31 and 32 of the State Financial Corporations Act (Act LX1II of 1951) for summary enforcement of their claims, I intend to dispose them by this common judgment. It should be stated that these Civil Revision Applications arise out of claim Applications made by the Gujarat State Financial Corporation in different District Courts of this State as well as in the City Civil Court at Ahmedabad. Of course, except the District Court of Broach, all the Courts have opined that the claim applications of the Gujarat State Financial Corporation for enforcement of their claims under Sections 31 and 32 of the aforesaid Act should bear ad valorem court-fees on the amounts outstanding as claimed in...
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