Gujarat Court August 1980 Judgments
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G.S. Dugal and Co. (Private) Ltd. Vs. Municipal Corpo. of the City of ...
Court: Gujarat
Decided on: Aug-22-1980
Reported in: (1980)2GLR362
N.H. Bhatt, J.1. All these are the appeals under Section 411 of the Bombay Provincial Municipal Corporations Act, 1949 brought to this Court by three different appellants, challenging the orders in the Municipal Valuation Appeals decided by the Judge of the Small Causes Court, Ahmedabad before whom the proceedings had arisen under Section 406 of the Act. A schedule is appended to this judgment, showing which appeal has arisen from which Municipal Valuation Appeal in the Small Causes Court, what property is involved and for which year the respective first Appeal is. All these appeals can be conveniently dealt with together and disposed of by this common judgment, of course with the concurrence of the learned advocates appearing for the Corporation as well as Mr. P.V. Nanavati, who is the advocate for the appellants in all these seven appeals.2. The question that arises in these seven appeals is whether a parking place which is required to be compulsorily kept by the owner of a commercia...
Sunni Muslim Walf Committee Vs. Abbasali Gulamali
Court: Gujarat
Decided on: Aug-22-1980
Reported in: (1980)2GLR253
S.H. Sheth, J.1. Sunni Muslim Wakf Committee which is a trust registered under the Bombay Public Trusts Act. 1950, has, through its members, filed all these petitions which arise out of the applications made by its employees under the Payment of Gratuity Act, 1972. Respondent in Special Civil Application No. 3618 of 1979 was the accountant appointed by the committee. He joined service on 1st September 1967 and left it on 30th September 1973. Respondent in Special Civil Application No. 3619 of 1979 was the Secretary of the committee. He joined service on 6th November 1969 and left it on 31st January 1977. Respondent in Special Civil Application No. 3620 of 1979 was a peon employed by the committee on 26th April 1970 and left it on 30th April 1977. Respondent in Special Civil Application No. 3621 of 1979 was the Superintendent employed by the committee for a Hostel which it is running. He joined service on 4th October 1967 and left it on 1st June 1976. All these respondents are hereinaft...
Commissioner of Income-tax, Gujarat-iii Vs. Sajjanraj Divanchand
Court: Gujarat
Decided on: Aug-21-1980
Reported in: (1981)21CTR(Guj)26; [1980]126ITR654(Guj)
Divan, C.J. 1. In this case, at the instance of the revenue, the following question : 'Whether, on the facts and in the circumstances of the case, the interest amount of Rs. 7,777 paid by the assessee-firm to the Hindu undivided family of Sajjanram Jwaladas was, as held by the Tribunal, allowable as deduction in view of section 40(b) of the Income-tax Act, 1961 ?' 2. In this case we are concerned with the assessment year 1972-73, the previous year being Samvat Year 2027. The assessee is a registered firm carrying on business of adat in cloth. Samvat Year 2027, the previous year, commenced on October 31, 1970, and ended on October 19, 1971. The assessee-firm had three partners out of whom. Sajjandan Jwaladas, had joined the firm in his capacity as the Karta of the joint Hindu family of Sajjandas Jwaladas. During the accounting year under consideration the assessee-firm had paid interest amounting to Rs. 7,777 to the said HUF. The ITO, impliedly applying the provisions o s. 40(b) of the ...
Jashwantsinh Punjabhai Parmar Vs. Dolatsinh Somabhai Chauhan and ors.
Court: Gujarat
Decided on: Aug-21-1980
Reported in: (1980)2GLR281
V.V. Bedarkar, J.1. This petition has been filed by the petitioner under Article 227 of the Constitution of India with a request to set aside the judgment and order dated 23-6-1980, passed by the learned Sessions Judge, Kaira in Criminal Revision Application no. 13 of 1980 and 22 of 1980, by which he set aside the order of the learned Judicial Magistrate, First Class, Umreth, dated 10-1-1980 in Criminal Miscellaneous Application no. 20 of 1979. By that order, the learned Magistrate had ordered that a tractor, bearing no. G.T.M. 6463, involved in the dispute between the parties be handed-over to the present petitioner.2. In order to appreciate the dispute, it will be worthwhile to refer to the facts. On 18-7-1979 the petitioner lodged a complaint in the Court of the learned Judicial Magistrate, First Class, Umreth against the present respondent no. 1 for the offence punishable under Section 420 of the Indian Penal Code, on the allegation that the petitioner was cheated by respondent no....
Vithaldas H. Dhanjibhai Bardanwala Vs. Commissioner of Income-tax, Guj ...
Court: Gujarat
Decided on: Aug-20-1980
Reported in: (1981)21CTR(Guj)190; [1981]130ITR95(Guj)
Majmudar, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question to us for our decision under s. 256(1) of the I. T. Act. The said question reads thus : 'Whether, on the facts of the case, the Tribunal was right in law in holding that the bad debts of Rs. 54,145 and Rs. 10,807 for the assessment years 1967-68 and 1969-70, were not written off as required by law as per the provisions of section 36 of the Income-tax Act, 1961 ?' 2. In order to appreciate the nature of the controversy posed for our consideration in the present reference, it is necessary to have a glance at the relevant facts. The assessee-firm is a firm which is engaged in the manufacture of tins, ghamelas and various other items. It is functioning at Jamnagar. Tins are manufactured from tin plates while ghamelas from tin sheets. For the relevant assessment years 1967-68 and 1969-70, the assessee-firm had claimed allowance on account of bad debts. ...
Commissioner of Income-tax, Gujarat-i Vs. Alchemic Pvt. Ltd.
Court: Gujarat
Decided on: Aug-19-1980
Reported in: (1981)20CTR(Guj)83; [1981]130ITR168(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 justified in holding that the amount of Rs. 15,964 was not taxable in the assessment year 1971-72, either under section 28(iv) or otherwise ?' 2. In the instant case, we are concerned with the assessment year 1971-72, the previous year being the calendar year 1970. The assessee is a private limited company and carries on business of recovering caustic soda from mercerising waste caustic liquor and resupplying the same to mills. The assessee was served with a notice that excise duty was recoverable in respect of dilute waste lye sent from one mill to another factory for concentration or recovery which was done by the assessee on behalf of others. On the one hand, the assessee-company paid the amount and on the other, it recovered Rs. 15,964 from its constituents. At the same time the ass...
Commissioner of Income-tax, Gujarat Vs. R. Tolat and Co.
Court: Gujarat
Decided on: Aug-14-1980
Reported in: (1981)20CTR(Guj)81; [1980]126ITR551(Guj)
DIVAN C.J. - In this case at the instance of the revenue, the following questions has been referred to us :'Whether, on the facts and in the circumstances of the case, the lease rent of Rs. 12,600 for each of the two years was admissible deduction under section 37 of the Income-tax Act, 1961 as business expenditure ?'We are concerned in the instant case with the assessment years 1971-72 and 1972-73, the previous years being financial years 1970-71 and 1971-72. The assessee is a registered partnership firm and carries on the business of giving on hire, loud speakers, film projector, stage lighting, cine-photography and repairing of electronic equipments, radio sets, etc. The office of the firm was situated at Sankdi Naka, Ahmedabad, since last 30 years and the area available was 180 sq. ft. The assessee, therefore, took on lease land at Relief Road, Ahmedabad. The land was taken on lease on April 1, 1970, and the assessee started construction of the show-room and office building on the ...
Monogram Mills Co. Ltd. Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-13-1980
Reported in: (1981)25CTR(Guj)283
Divan, C.J.1. In this case, at the instance of the assessee, the following question have been referred to us for our opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the carried forward development rebate of the earlier years cannot take precedence over the unabsorbed depreciation and business losses for the purpose of set off during the current year (2) Whether the Tribunal has erred in interpreting section 2(45) read in the context of sections 5, 33 and 72, etc., in determining the point at issue ?' 2. The facts leading to this reference are as follows : The assessment year under consideration is 1970-71, corresponding to calendar year 1969. The assessee is a limited company carrying on the business of manufacture and sale of cotton cloth. The ITO computed the income of the assessee at Rs. 15,92,301. From this he made certain deductions on account of telephone deposit, depreciation, business losses carried forward f...
Bansidhar Pvt., Ltd. Vs. Commissioner of Income-tax, Gujarat-i
Court: Gujarat
Decided on: Aug-12-1980
Reported in: (1981)20CTR(Guj)90; [1981]127ITR65(Guj)
P.D. Desai, J.1. The Income-tax Appellate Tribunal has referred the following three questions of law for our opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was the justified in holding that Steel-O-Style Unit of the assessee and the units (a) carrying on business of purchase and sale of cloth, (b) processing and manufacturing of colours and chemicals in the name of M/s. Ban Dyes, did not constitute the same business and hence the retrenchment compensation of Rs. 9,603 paid to the workers of Steel-O-Style unit after its closure was not an allowable deduction (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the activities of steel rolling mill and machinery manufacturing units which were closed in 1961 and 1962, respectively, did not constitute the same business as purchase and sale of cloth and manufacturing of chemicals and dyes and that the appellant was not entitled to deduction of bad...
Commissioner of Income-tax, Gujarat Vs. Madhukant M. Mehta
Court: Gujarat
Decided on: Aug-12-1980
Reported in: (1980)19CTR(Guj)130; [1981]132ITR159(Guj)
P.D. Desai, J.1. The assessee, a registered partnership firm, carried on business in the name and style of M/s. Madhukant M. Mehta at the material time. The three partners who constituted the firm were : (1) Mr. Mayur M. Mehta, (2) Mrs. Nirmalaben M. Mehta, and (3) Mrs. Bhavna D. Shah. The three partners were the legal heirs of one Mr. Madhukant M. Mehta, who died on March 23, 1964, being the son, widow and daughter respectively, of the deceased. The deceased, in the capacity of proprietor, was carrying on business of speculation in shares, cotton and other commodities. Within about one month of his death, the three legal heirs executed a partnership deep on April 22, 1964, whereunder they agreed to carry on the business of speculation. We shall presently examine in detail the terms of the said partnership deed. Suffice it to say, for the present, that the partnership deed, in terms, contains recitals to the effect that the three legal heirs has succeeded to the speculation business ca...
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