Gujarat Court May 1977 Judgments
Gulabrai Kalidas Naik and ors. Vs. Laxmidas Lallubhai Patel of Baroda ...
Court: Gujarat
Decided on: May-06-1977
Reported in: [1978]48CompCas438(Guj); (1977)GLR42; (1978)0GLR192; (1977)47CompCas151
D.A. Desai, J. 1. A question touching the jurisdiction of this court is raised at this state by way of preliminary objection in this petition. The petition is filed under section 155 of the Companies Act, 1956, prying for rectification of the register and for reliefs under sections 397 and 398. After the notices were issued to the company and other respondents calling upon them to show cause why the petition would not be admitted, respondents who were then on record appeared, and raised contentions that a composite petition for relief under section 155 and sections 397 and 398 of the Companies Act would not lie because the relief under sections 397 and 398 is only available to a member of a company whose membership is not in dispute and as the petitioner in this petition also seek a relief by way of rectification of register, their membership being in dispute in dispute, such a composite petition cannot be entertained by the court. 2. The contention was overruled as per decision a date...
Tag this Judgment!Shantaben Narottamdas (A.P. of Late Narottamdas K. Shah) Vs. Controlle ...
Court: Gujarat
Decided on: May-05-1977
Reported in: [1978]111ITR365(Guj)
Thakkar, J.1. A proposition which has not been questioned and a position which has not been disputed for more than 80 years in England since the estate duty was imposed for the first time in 1894 and for more than 20 years in India since the Estate Duty Act was enforced in 1953, viz., whether estate duty payable on an estate passing on the death of a person can be claimed as deduction in making valuation of the estate of the deceased, has been questioned in two allied references raising an identical question. Both these references, viz., References No. 7 of 1974 and Reference No. 9 of 1974, will, therefore, for the sake of convenience, be disposed of by this common judgment. 2. Of course, the fact that estate duty is, so far, being paid on the premise that the amount payable as estate duty cannot be claimed as deduction in making valuation of the estate of the deceased, is no ground for making a sceptical approach. That no such point was raised so far is not by itself a circumstance wh...
Tag this Judgment!Rasiklal Lallubhai Shah and anr. Vs. Controller of Estate Duty, Gujara ...
Court: Gujarat
Decided on: May-05-1977
Reported in: [1980]124ITR212(Guj)
P.D. Desai, J.1. The Income-tax Appellate Tribunal has referred the following two questions of law for the opinion of this court under section 64 of the Estate Duty Act, 1953 : '1. Whether, on the facts and in the circumstances of the case, the provisions of section 46 were attracted in respect of the sum of Rs. 50,000 being the amount thrown by the deceased in the common hotchpot of his HUF, and, therefore, the abatement of this amount from the liability claimed by the appellant is justified in law 2. Whether, on the facts and in the circumstances of the case, the reduction of the deceased's share in the profits of the firm M/s. Ratilal Lallubhai & Bros., as a result of corresponding increase in the shares of the sons in the partnership amounted to a gift of goodwill and the application of the provisions of section 10 were rightly upheld in regard to the inclusion of the value thereof by the Tribunal ?' 2. The reference arises out of proceedings in respect of assessment to estate duty...
Tag this Judgment!R.M. Gajjar Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: May-04-1977
Reported in: AIR1978Guj102; (1977)GLR738
J.B. Mehta, Ag. C.J.1. In this petition the two petitioners who were appointed as class III employees on the establishment of the Civil Courts at Rajpipla and Jambusar, in the District of Broach, by the District Judge, Broach, have challenged the final order of the District Judge along with the order of the High Court at Annexures G and H as per which they have been removed from service. The petitioners had been charge-sheeted by the District Judge on Dec. 22. 1971, for falsely identifying three persons before the then Civil Judge, Junior Division, and Judicial Magistrate, F. C. Savli, as per Ex. A. In the disciplinary enquiry which was instituted on this charge sheet at Annexure A, the petitioners had admitted the charges and prayed for mercy. The District Judge by the order dated June 5, 1974 at Annexure D. passed the order to withhold future promotions with permanent effect. The High Court, however, considered the punishment grossly inadequate and, therefore, under R. 23 of the Guja...
Tag this Judgment!The Collector, Court of Wards, (Managing the Property of Patel Ratilal ...
Court: Gujarat
Decided on: May-01-1977
Reported in: (1978)19GLR78
A.D. Desai, J.1. Briefly stated the facts leading to this litigation are that the agricultural lands in dispute are situated in village Husepur taluka Padra, district Baroda. Ratilal Mithabhai is the owner of the suit lands. As he was a minor, his estate was taken into management by the Court of Wards in the year 1947. At the time the suit property was under the management of the Court of Wards, Raojibhai Lallubhai, the son of plaintiff-respondent No. 1 took the lands on rent for cultivation since before the year 1948-49 and an entry to that effect had been made in the record of rights. Raojibhai continued to be the tenant of the lands till his death in the year 1968. The rent of the tends was fixed under the Bombay Tenancy and Agricultural Lands Act, 1948. Raojibbai Lallubhai died on 30th August 1968 and on his death, the suit lands came into possession of the plaintiff-respondent No. 1 and the paid the rent thereof. The Bombay Tenancy and Agricultural Lands Act, 1948 was applied to t...
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