Gujarat Court February 1980 Judgments
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V.R. Pandya Vs. Taraben Hansraj AmIn and anr.
Court: Gujarat
Decided on: Feb-25-1980
Reported in: AIR1981Guj14; (1981)0GLR119
ORDER1. X X X X X2. If we refer to O. 17, R. 1 of the Civil P. C. the position becomes crystal clear. The law requires that ordinary the ease should be proceeded with on the date fixed. Clause (d) of the proviso appended to sub-rule (2) of R, 1 of O. 17, however, lays down that if the pleader of the party is ill or is unable to conduct the case for any reason other than his being engaged in another court, the court shall not grant the adjournment. So, under that clause, the learned Judge was within his right in not granting an adjournment, but there is a further provision in the clause (d) itself, which says that the court should examine whether the party applying for adjournment can possibly engage another pleader in time, if his advocate is ill or is unable to conduct the case for any reason other than the advocate's being busy in another court (The advocate's being busy in another court is already declared to be no ground for adjournment vide clause (c) just there). To ask a litigan...
Commissioner of Income-tax Vs. S.G. Pgnatale
Court: Gujarat
Decided on: Feb-25-1980
Reported in: (1980)16CTR(Guj)337
Divan, C.J.1. In this case at the instance of the revenue the following two questions have been referred to us for our opinion :' (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the living allowance did not constitute perquisite within the meaning of Section 17(2) of the I.T. Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income computable under the head ' Salaries ' had not been earned in India as contemplated under Section 9(1)(iii) of the I.T. Act ' 2. The facts leading to this reference are as follows I We are concerned with the assessment year 1972-73. The assessee is an individual and he is not ordinarily resident in India. The assessment relates to the income under the head 'Salaries' and the period from July 31, 1971,to March 31, 1972, is the portion of the previous year which is under consideration. The ITO assessed the income of t...
Mer Nagajam Aala and ors. Vs. Punja Kana and ors.
Court: Gujarat
Decided on: Feb-22-1980
Reported in: AIR1981Guj141; (1981)GLR74
ORDER1. This is a revision application by the plaintiffs of the Regular Civil Suit No. 183 of 1976 pending in the Court of the learned Civil Judge, Junior Division, Porbandar. The plaintiffs have filed the said suit for restraining the defendants from burdening their property with the passage to the defendants fields. The suit is one purely for an injunction. The defendants who are the opponents herein have filed their reply to the suit asserting their easement right over the plaintiffs' fields. The learned Trial Judge has, therefore, raised the following issue: -Whether the plaintiffs prove that the defendants have no right of way through the said land and are trying to create a new right of easement as alleged. The plaintiffs, therefore, gave an application to the learned Judge Exh. 51 requesting the learned Judge that the issue as framed above should be replaced by the issue to the effect whether the defendants proves a right of way as alleged by them.2. The learned Judge, however, ...
B.N. Chikarmane Vs. Modern Savings and Trading Units Pvt. Ltd. and ors ...
Court: Gujarat
Decided on: Feb-20-1980
Reported in: (1980)0GLR969
M.K. Shah, J. 1. The original complainant who filed a complaint on behalf of the Reserve Bank of India against the accused charging them for the offences under ss. 45O and 58B read with s. 58C of the Reserve Bank of India Act, 1934 ('the Act'), being aggrieved by an order or acquittal passed by the learned Metropolitan Magistrate, 9th Court, Ahmedabad, on 17th March, 1977, in Criminal Case No. 1370 of 1975, has preferred this appeal. 2. A few facts necessary to appreciate the points which arise in this appeal may be briefly stated. 3. Respondents Nos. 1, 2 and 3 are the original accused, accused No. 1 being the company and accused Nos. 2 and 3 being the managing director and director, respectively, of the said company. The appellant is the original complainant and, at the relevant time, he was the Deputy Chief Officer, Department of Non-Banking Companies, Reserve Bank of India. Respondent No. 4 is the State of Gujarat. 4. It was the prosecution case that accused No. 1 is a miscellaneou...
Anil Starch Products Ltd. Vs. Income-tax Officer, Companies Circle-ii, ...
Court: Gujarat
Decided on: Feb-19-1980
Reported in: [1982]134ITR355(Guj)
Majmudar, J.1. The petitioner-company challenges in this petition under art. 226 of the Constitution of India, a notice issued by the respondent-ITO, under s. 147(b) of the I.T. Act, 1961, hereinafter referred to as 'the Act', seeking to reopen the assessment proceedings for the assessment year 1975-76 corresponding to the accounting year 1974-75. 2. A few facts leading to this petition are required to be stated at this juncture. 3. The petitioner is a public limited company, viz., the Anil Starch Products Ltd., at Ahmedabad. It is being assessed to income-tax under the Act. During the accounting year 1974-75, the petitioner-company made an actual payment of gratuity of Rs. 71,045 to its retiring employees in accordance with the provisions of the Gratuity Act, 1972, and the scheme formulated by it and claimed the same as a deductible expenditure from its income. The ITO passed his assessment order for the relevant assessment year on January 21, 1977. The said order is at annex. A to th...
Atul Products Ltd. Vs. Income-tax Officer, Companies Circle-ii, Ahmeda ...
Court: Gujarat
Decided on: Feb-19-1980
Reported in: (1980)17CTR(Guj)283; [1980]125ITR452(Guj)
Divan C.J. - The petitioner herein which is a limited company challenges the notice under s. 148 of the I.T. Act, 1961, issued by the respondent herein, the ITO, Company Circle II, Ahmedabad, proposing to reopen the assessment of the assessee for the assessment year 1975-76. The notice was issued on February 23, 1978. The facts leading to this litigation are as follows. The assessee-company manufactures dyestuff as and chemicals. The assessment year under consideration is the assessment year 1975-76, the corresponding accounting year calendar year 1974. For the assessment year 1975-76, the petitioner-company filed its return under s. 139 on June 29, 1975, declaring the total income of Rs. 4,55,96,020 but thereafter on july 28, 1975, a revised return showing an income of Rs. 4,45,74,590 was filed. The income returned in the revised return decreased because in the original return the petitioner had not made the claim for deduction under s. 80J , that is, relief in respect of a new indust...
Shah Minerals Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Feb-13-1980
Reported in: (1981)22GLR126
S.H. Sheth, J.1. The petitioner has been running a proprietary business at Bhuj in Kutch district. Between January 1975 and July 1975, he made as many as eight applications to the Collector of Kutch for obtaining a mining lease or a quarry lease for winning Bentonite which is a minor mineral. The area in respect of which he made applications was Lakhpat Taluka in Kutch District. Until 14th August 1975, the petitioner's applications were not processed and disposed of. According to the petitioner, if the Collector had disposel of his applications prior to 14th August 1975, they would have been granted under the order of priority incorporated in Sub-rule (2) of Rule 9 of the Gujarat Minor Mineral Rules, 1966. On 14th August 1975, the State Government issued notification under which are as bearing Bentonite in Kutch District were reserved for exploitation by a public sector undertaking. On 26th August 1975, all applications made by the petitioner were rejected because the area in respect o...
Regional Director, Esic, Ahmedabad Vs. New Asarwa Mfg. Co. Limited
Court: Gujarat
Decided on: Feb-11-1980
Reported in: AIR1981Guj134; (1981)0GLR31; (1981)IILLJ141Guj
1. The Regional Director, Employees' State Insurance Corporation, Ahmedabad, is the appellant in all these appeals. A common question which arose is decided by the First Labour Court in E.S.I. Applications Nos. 11, 32, 33, 51, 52 and 54 of 1971. The question that arose was whether the respondent-companies were liable to pay employers' special contribution under S. 73A of the Employee's State Insurance Act, 1948, on the payments made to its employees in respect of paid holidays. The First Labour Court in all the petitions came to the conclusion that the opponent-companies were not liable to contribute and, therefore, orders were passed restraining the appellant from recovering certain amount specified in the orders. 2. Those orders are now challenged by filing these appeals. 3. The only question which requires to be decided for the purpose of these appeals is whether the amount paid on account of extra paid holidays would be wages within the meaning of the said term under the Employees'...
Mir Sahebmiya Bahadarmiya Sheikh Vs. State of Gujarat
Court: Gujarat
Decided on: Feb-11-1980
Reported in: (1981)22GLR72
N.H. Bhatt, J.1. This is a revision application by the original plaintiff challenging a part of the order passed by the learned trial Judge in the City Civil Court at Ahmedabad in the Civil Suit No. 1097 of 1972 decided by him on 4-3-1977, the occasion to challenge which has arisen on the passing of the order below the application of the petitioner, ex.239, by the Successor Judge. The plaintiff had filed the aforesaid suit for the following three reliefs:(1) That the defendants in the suit be restrained from interfering with the possession of the suit land;(2) That defendants in the suit be restrained from obstructing the petitioner from removing the huts of the defendants; and(3) That the defendants be restrained from obstructing the use and occupation of the land occupied by the plaintiff.2. The learned trial Judge while disposing of the suit passed the following operative order:The plaintiff must pay the deficit court-fees stamp on the basis of valuing Relief A in the relief clause ...
The State of Gujarat Vs. Vrajlal Arjanbhai Gohel
Court: Gujarat
Decided on: Feb-08-1980
Reported in: 1981CriLJ527; (1980)2GLR47
M.K. Shah, J.1-13. x x x x x x14. With regard to the panch witness, the learned Judge has chosen to consider him not reliable and not independent on the around that he was taken as a panch against his will and that he was a witness acting under the pressure and was, therefore, not a willing witness as he had been threatened. In the instant case, the panch had no direct talk, at all, with the police. He was asked by the head-clerk to go as a panch and on his saying that he was unwilling, the head-clerk told him that if he did not go, a criminal case would be filed against him and a warrant would be issued against him. That was the view of the head clerk with regard to the consequence which would follow if a person refuses to act as a panch. There was no direct threat or any pressure on him from the police, and once he agreed to act as a panch, there is no reason why he should go out of his way to oblige the prosecution; If at all, the natural conduct on the part of such a person would b...
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