Gujarat Court February 1979 Judgments
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Shah Chandulal Gokaldas and ors. Vs. Patel Baldevbhai Ranchhoddas and ...
Court: Gujarat
Decided on: Feb-08-1979
Reported in: 1980CriLJ514; (1979)GLR821
ORDERB.J. Divan, C.J.1. In this Revision Application the petitioners are the original accused Nos. 1 to 4; the first respondent is the original complainant and the second respondent is the State of Gujarat. On a complaint filed by the complainant, the first respondent herein, with the police authorities, a case was launched against the four accused in the Court of the learned Judicial Magistrate, First Class, Vijapur. That case was Criminal Case No. 172 of 1977. The learned Magistrate came to the conclusion that the case was a false case and that the police authorities had acted contrary to law at the instance of the complainant. He directed that- notices should issue against some of the witnesses for the prosecution to show cause why prosecution should not be initiated against them for giving false evidence on oath. He also directed that all the accused should be acquitted and at the same time he passed an order under Section 358 of the Code of Criminal Procedure, 1973, directing that...
Addl. Commissioner of Income-tax, Gujarat Vs. New Jehangir Vakil Mills ...
Court: Gujarat
Decided on: Feb-07-1979
Reported in: [1979]117ITR849(Guj)
Divan, C.J.1. Both these references arise out of the same order of the Tribunal and hence we will dispose of both of them by this common judgment. 2. The assessment year under consideration is assessment year 1968-69, the relevant previous year being calender year 1967. The assessee is a limited company and carries on business of manufacturing textiles. In its return of income for the assessment year 1968-69, the assessee-company disclosed capital gains of Rs. 52, 989. During the accounting year, the Government of Gujarat acquired land admeasuring 10,390 square yards belonging to the company. Possession of the land was taken on November 24, 1967. The assessee-company received the sum of Rs. 1,74,807 as an by way of compensation together with interest, etc., under the terms of the award of the Land Acquisition Officer. The company calculated the capital gains at Rs. 52,989 and disclosed the same in return. The ITO, however, found on inquiry that the assessee-company was not satisfied wi...
Commissioner of Income-tax, Gujarat-iv Vs. Bal Utkarsh Society
Court: Gujarat
Decided on: Feb-07-1979
Reported in: [1979]119ITR137(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, since the donations made by the donor-trust to the assessee-trust were towards the corpus or the capital fund of the assessee, such contributions cannot be treated as income of the assessee-trus ?' The facts leading to this reference are as follows : We are concerned with the assessment year 1970-71. The assessee before us is a charitable trust. It filed its return of income for the assessment year under consideration showing a loss of Rs. 424. On scrutiny of the income and expenditure accounts, the ITO found that the said account was credited with a sum of Rs. 2,100. He also noticed that the trust fund account was credited with a sum of Rs. 2,74,000. On being asked to furnish the details of these items, the assessee explained that it had received by way of ...
Commissioner of Income-tax, Gujarat-ii Vs. Vajulal Chunilal (Huf)
Court: Gujarat
Decided on: Feb-06-1979
Reported in: [1979]120ITR21(Guj)
Divan, C.J.1. All these four references arise out of the same set of facts and are inter-related. The order of the ITO in Reference No. 287 of 1975 is by way of protective assessment in case the department loses in the case out of which Reference No. 71 of 1976 arises. Similarly, I.T. Reference No. 5 of 1976 is also in connection with the same transaction out of which I.T. References Nos. 70 and 71 of 1976 arise. Hence, all these four matters are being disposed of by this common judgment. In I.T. References Nos. 70 and 71 of 1976, two questions have been referred to us, one at the instance of the assessee and the other at the instance of the revenue for our opinion. Question No. 1 is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the land sold to Kalpana Co-operative Housing Society was non-agricultural in character when it was sold ?' This question has been referred to us at the instance of the assessee. The second question is : '...
Controller of Estate Duty, Gujarat Vs. Lilavati Muljibhai
Court: Gujarat
Decided on: Feb-06-1979
Reported in: [1979]117ITR831(Guj)
B.K. Mehta, J. 1. Mulji Valji died on November 13, 1968. He was a partner in Liberty Rest House and was also deriving income from interest from Gunvantrai Mulji and Brothers. The deceased made cash gift in a sum of Rs. 69,000 on March 16, 1963, to his eldest son Kantilal. The said Kantilal in his turn made gift of Rs. 23,000 to each of his two minor brothers on March 17, 1963. The said three brothers subsequently purchased a property known as 'Mahesh Nivas' situate in the town of Junagadh for Rs. 1,71,000. The aforesaid consideration included the amount of the cash gift by the deceased, viz., Rs. 69,000. There were shops on the groundfloor of the said property, which were let out to various tenants. The first floor of the building was, however, partly used for the residential purposes of the deceased Mulji Valji and his three sons. It was partly used for accommodating Liberty Rest House. 2. The Asst. CED on these facts held that the deceased Mulji Valji was not entirely excluded from t...
Simon Carves India Ltd. and anr. Vs. the State of Gujarat
Court: Gujarat
Decided on: Feb-06-1979
Reported in: 1980CriLJ283; (1980)GLR357
ORDERM.K. Shah, J.1. This revision application is filed by the original accused who have been held guilty for the offence under Section 92 read with Section 6 of the Factories Act, ('the Act') for breach of R, 4 of the Gujarat Factories Rules, 1963 ('the rules'), and it involves an important question touching the interpretation of the term 'factory' used in the Act.2. Petitioner No. 1 is a public limited company incorporated under the Indian Companies Act and runs business as designers and constructing engineers in different parts of India including Gujarat, It had entered into a contract for structural work to be done at Indian Petro-Chemicals Corporation Limited's (IPCL) project site at Baroda. Petitioner No. 2 is the Managing Director of petitioner No. 1 company. One Y. B. Khedekar was the resident engineer of the company at the IPCL site in charge of the work at site.3. On 17-1-1977, when the complainant Factory Inspector visited the site, he found that more than 15 workers were wo...
Bhupendra M. Patel and anr. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Feb-02-1979
Reported in: 1980CriLJ1017; (1980)GLR582
ORDERM.K. Shah, J.1. The petitioners are the original accused who were tried by the learned Judicial Magistrate, First Class, at Anand for the offence under Section 63(a), or in the alternative, under Section 63(b) of the Copyright Act, 1957 ('the Act') read with Section 34 of the I.P.C. and under Section 120-B of the I.P.C. and were convicted by the learned Magistrate for the offence under Section 63(a) of the Act read with Section 34 of the I.P.C. and each one was sentenced to suffer S.I. for three months and pay a fine of Rs. 1,000, in default, one month's S. I.2-3, x x x x x x x2. Mr. D.K. Shah, the learned Advocate appearing for the accused, has not been able to show as to why the order of conviction and sentence so far as it relates to accused No. 1 should be interfered with in revision by this Court. There is cogent and reliable evidence against accused No. 1 establishing beyond reasonable doubt that he had committed the offence under Section 63(a) of the Act which provides, so ...
Saurashtra Cement and Chemical Industries Ltd. Vs. Commissioner of Inc ...
Court: Gujarat
Decided on: Feb-01-1979
Reported in: [1980]123ITR669(Guj)
B.K. Mehta, J. 1. These two references, one at the instance of the assessee and another at the instance of the Commissioner of Income-tax, Gujarat, arise out of the same order of the Income-tax Appellate Tribunal, Ahmedabad, and we, therefore, intend to dispose of them by this common judgment. Shortly stated, the facts leading to these two reference are as under : 2. The assessee-company carries on business of manufacturing cement at its factory situate at Ranavav in Saurashtra. The capacity of the first cement plant of the assessee-company was 600 tonnes per day. In the year of account, relevant to the assessment year 1968-69, the capacity was expanded and it was raised to 1,600 tonnes per day. The assessee-company, therefore, made a claim for relief under s. 80J of the I.T. Act, 1961, with reference to the capital employed in the expansion of the plant and machinery. The claim, as originally made before the ITO, was to the tune of Rs. 8,95,471 being 6% of the net capital employed to ...
Commissioner of Income-tax, Gujarat-v Vs. Yuvrani Premkumari and Yuvra ...
Court: Gujarat
Decided on: Feb-01-1979
Reported in: [1979]117ITR908(Guj)
B.J. Divan, C.J.1. Since the facts giving rise to both these references are the same and the point of law arising in both the matters is the same, we will dispose of both these matters by our common judgment. As a matter of fact, in the matter out of which Income-tax Reference No. 257 arises, the Tribunal followed its own earlier decision in the matter out of which Income-tax Reference No. 43 of 1976 arises and, hence, it would be convenient to dispose of both the matters by a common judgment. The assessee in Income-tax Reference No. 257 is the wife of the assessee in Income-tax Reference No. 43 of 1976. The assessment years under consideration are 1968-69, 1969-70 and 1970-71. The assessee in Reference No. 43 of 1976 was the adopted son of the Maharaja of Porbandar. During each of the relevant previous years relevant to the assessment years under consideration, the assessee received different sums from his adoptive father, the Maharaja of Porbandar. He received Rs. 24,000 in each of t...
R.D. Parmar Vs. Ahmedabad District Panchayat and ors.
Court: Gujarat
Decided on: Feb-01-1979
Reported in: (1980)21GLR93
P.D. Desai, J.1. The petitioner was appointed as Assistant Instructor in a cotton weaving school run by the Ahmedabad District Panchayat (first respondent) at village Ranoda, Taluka Dholka, District Ahmedabad. The appointment was made on December 1, 1975 and the petitioner joined duty on December 2, 1975. The appointment was made by the Assistant Registrar of Co-operative Societies, Ahmedabad District Panchayat, on a purely temporary basis and the appointment was initially for a period of three months or until a candidate selected by the Gujarat Panchayat Service Selection Board (hereinafter referred to as 'the Board') became available, whichever, event occurred earlier. The appointment made accordingly was continued from time to time on the same terms and conditions till by an order made on May 4, 1978 (Annexure 'A') the petitioner's services were terminated and the fourth respondent was appointed to the post held by the petitioner as a candidate duly selected by the Board. It is this...
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