Gujarat Court January 1979 Judgments
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Vijay Textile, a Partnership Firm at Plot No 4, Nerol Abendaly Vs. Uni ...
Court: Gujarat
Decided on: Jan-24-1979
Reported in: 1979CENCUS145D; 1979(4)ELT181(Guj); (1979)0GLR944
1. In this ground of seven matters, every onr of the petitioners is a processor of fabrics, that is , task of bleaching, dyeing and petiting of fabrics which are already in existance, is done by these processors. Tree out of these petitioners are processors of cotton fabrics. These processors are only the owners of processing houses. They have no weaving or spinning departments. The fabric which is woven on powerlooms, mostly, is brought to them for being processed by bleaching, dyeing, and printing, so as to make the fabric more attractive to the consumer. 2. The objection by these processors is to the levy of excise duty under the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Act. Item 68 refgers to 'All other goods, not elsewhere specified,' manufactured in a factory, but excluding (a) alchol, all sort, including alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narotics; and (c) dutiable goods as ...
Commissioner of Income-tax, Gujarat-i Vs. Ahmedabad Jupitor Spg., Wvg. ...
Court: Gujarat
Decided on: Jan-22-1979
Reported in: [1979]119ITR209(Guj)
Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the order of the Income-tax Officer under section 143(3) dated March 28, 1968, granting set-off of unabsorbed development rebate relating to assets installed prior to 1st January, 1958, by Hind Mills Ltd., was not liable to rectification under section 154 of the Act as it was not a mistake apparent from the recor ?' 2. The following facts leading to this reference are as follows : The assessee before us is a limited company. With effect from July 1, 1962, another limited company, Messrs. Hind Mills Ltd., was amalgamated with the assessee-company. Messrs. Hind Mills Ltd. had certain development rebate which was unabsorbed and carried forward as per the order in that company's case for the assessment year 1962-63. We are concerned in the instant case with the ...
Premji Khimraj Shah Vs. Income-tax Officer, Ward A, Bhuj-kutch
Court: Gujarat
Decided on: Jan-22-1979
Reported in: [1979]118ITR216(Guj)
B.K. Mehta, J.1. The petitioner herein by this petition under art. 226 of the Constitution of India, challenges the notice issued by the respondent purporting to act under s. 179(1) and (3) of the I.T. Act, 1961, of December 10, 1973, calling upon the petitioner to show cause why the petitioner should not be treated as successor to the business of M/s. Kalyanji Dhanji & Co. of Mandvi within the district of Kutch. A few facts need be referred to in order to appreciate as to how the petitioner is entitled to challenged the impugned notice at the initial stage when he has been called upon to show cause merely against the proposed action of the respondent for treating him as a successor to the firm of M/s. Kalyanji Dhanji & Co. 2. The said firm was a partnership firm consisting of three partners, viz., (1) Kalyanji Dhanji Shah, (2) Vishanji Kalyanji Shah and (3) Hemchand Kalyanji Shah. The said firm had agency business from the most leading and reputed companies of national and internation...
The Ahmedabad Municipal Corporation Vs. Nawajkhan Aminkhan
Court: Gujarat
Decided on: Jan-22-1979
Reported in: AIR1979Guj205; (1979)GLR938; (1979)0GLR938
1. This appeal by the Municipal Corporation, original defendant, is directed against the judgment of the learned City Civil Judge, 10th Court, Ahmedabad, dated 22nd Dec. 1974, in Civil Suit No. 1966/70 whereby he declared that the notice No. C. R. 306/24 dated 14th Nov. 1969 ex. 25, issued by the defendant-Corporation under Sections 13(4) and 29 (1) (c) of the Bombay Town Planning Act, 1954 (hereinafter called 'the Act') is illegal and beyond the powers of the defendant Corporation consequently granted a permanent injunction against the defendant Corporation restraining it from enforcing the impugned notice against the plaintiff. The defendant Corporation was also directed to pay the costs of the plaintiff.Facts giving rise to this appeal, briefly stated, are as follows:-2. There is an estate known as 'Christi Chambers' situate in final plot No. 77-2-70 of town planning Scheme No. 3, (Ellisbridge,) outside Shahpur gate, Ahmedabad. In the compound of the said estate the plaintiff runs a...
Controller of Estate Duty Vs. Late Jayantilal Keshav Mehta (Executor, ...
Court: Gujarat
Decided on: Jan-19-1979
Reported in: [1979]117ITR51(Guj)
Divan, C.J. 1. Since the question of law referred by the Tribunal for our opinion at the instance of the revenue in each of these three cases is the same and since the Tribunal in its orders, out of which Estate Duty Reference Nos. 18 and 20 of 1978 arise, followed its order in the matter out of which Estate Duty reference No. 8/1978 arises, it will be better to dispose of all the three matters by this common judgment. The question which is referred in each of these three matters is: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the appeal of the accountable person made against the order of rectification was competent under clause (b) of sub-section (1) of section 62 of the Estate Duty Act, 1953 ?' 2. The facts giving rise to reference No. 8 of 1978 which may be stated for the sake of illustration are that one Jayantilal Keshavalal Mehta died on October 15, 1970. Assessment of estate duty payable on the passing of the pro...
Saurashtra Cement and Chemical Industries Ltd. Vs. Union of India and ...
Court: Gujarat
Decided on: Jan-19-1979
Reported in: AIR1979Guj180; (1979)0GLR895
S.H. Sheth, J. 1. The petitioner is a company engaged in the business of manufacturing cement. The Mines and Minerals (Regulation and Development) Act, 1957 came into force on 1st June 1958. It provides for the regulation of mines and the development of minerals in the country. Section 9, provides for charging royalty when a mining lease is granted. The petitioner is a holder of a mining lease and is required to pay royalty. Entry 8 in Second Schedule to the Act prescribes the rate of royalty in case of 'Limestone.' Originally it was five per cent of the sale price at the pit's head subject to a minimum of thirty-seven paise per tonne. Under sub-section (3) of S. 9, the Central Government has the power to enhance or reduce the rate of royalty in respect of minerals specified in the Second Schedule. On 31-10-1962 the Central Government published a notification under S. 9(3) of the Act whereby a new rate of royalty was substituted for the original one specified in the Second Schedule in ...
Balwantrai Bhimbhai Desai Vs. Taluka Panchayat, Kamrai and ors.
Court: Gujarat
Decided on: Jan-17-1979
Reported in: AIR1979Guj220; (1980)GLR9
ORDER1. An interesting question, which might not be of infrequent occurrence in the present days, arises in this petition and the question is whether the presiding officer of a local authority, who is himself a candidate for election to one of the statutory committees, can preside over the meeting at which the election is held and give a casting vote in case of equality of votes and thereby secure his own election. The circumstances under which the question has arisen for decision may be briefly adverted to.2. Kamraj Taluka Panchayat is con stituted under Section 14 of the Gujarat Panchayats Act, 1961 (hereinafter referred to as 'the Act'). There are 25 elected members of the said Panchayat. At the relevant time, one of its members was under suspension and another member was disqualifled. At the material time therefore, there were 23 elected members of the said Panchayat. Under S. 111 of the Act, a Taluka Panchayat has to constitute certain committees and one of such committees is the ...
Hematlal Mulji Lohana Etc. Etc. Vs. State of Gujarat and ors. Etc.
Court: Gujarat
Decided on: Jan-17-1979
Reported in: AIR1980Guj18; (1980)GLR40
N.H. Bhatt, J. 1-6. xx xx xx 7. Coming to the first contention in respect of the two notifications, we find that the s ' aid notifications are liable to be struck down. The notification dated 26-8-1964 reads as follows:-Saurashtra Government Gazette, 1954Part V - Page 1956-57Revenue DepartmentNOTIFICATION Sub: - Application of R. 82 of the Bombay Land Revenue Rules, 1921 Rajkot, 26th August I954. No. RD/11/4-A/6 (76):- In exercise of the powers conferred by Rule 82 of the Bombay Land Revenue Rules, 1921, as adapted and applied to the State of Saurashtra. Govt. is pleased to direct that the. said Rule shall be applied to all cities, towns and other areas which have a population of 20,000 and above and that the rate of non-agricultural assessment in such areas shall be as under:- (1) areas having a population @O-0-5 per sq. yd. of 20000 and above but per annum less than 50000. (2) Area having population 0-0-3 per sq. yd. of 50000 and above per annum. 2. Government is further pleased to d...
K.M. Dalal Vs. Union of India and ors.
Court: Gujarat
Decided on: Jan-16-1979
Reported in: (1979)2GLR44
P.D. Desai, J.1. The petitioner was in the employment of the Western Railway. He reached the age of superannuation on January 31, 1975. At the material time, he was holding the post of Inspector of Works. He was given extension of one year by the General Manager of the Western Railway by an order made on June 20, 1974. However, the General Manager subsequently dicided to terminate the extension granted to the petitioner and accordingly made an order on October 28, 1975. In accordance with the said order, the petitioner was retired from service on November 30, 1975.2. Upon the retirement of the petiotioner, the following amounts became payable to him:(1) Special contribution to Provident Fund amounting to Rs. 12,475/- under Rule 1341 of the Provident Fund Rules contained in the Indian Railway Establishment Code, Volume I.(2) Provident Fund Bonus (contribution by Government) amounting to Rs. 22,202/- payable under Rules 1312-1313 of the Provident Fund Rules contained in the Indian Railwa...
Parviz Nariman Kothawala and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jan-16-1979
Reported in: AIR1979Guj203; (1979)0GLR977
S.H. Sheth, J. 1 to 10. x x x 11. In Special Civil Application No. 840 of 1971 he has raised one more contention. His contention is that before fixing the standard rate of assessment, the petitioner was not heard. He has tried to pitch fork for this contention in the armoury of principles of natural justice. Now, third principle in R. 82 of the Bombay Land Revenue Rules, 1921 enables the State Government to 'determine what percentage shall be charged in any locality to which this rule is applied and the standard rates of non-agricultural assessment shall be calculated thereupon and shall be levied in place of the current rate of assessment.' It further provides that 'at intervals of 10 years or, in particular localities, at such shorter intervals as the State Government may direct, the rates shall be revised with the sanction of the State Government. Until the rates are so revised, the old rates shall remain in force'. Lastly, it provides that the rates sanctioned from time to time sha...
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