Gujarat Court August 1980 Judgments
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Kantilal and Co. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Aug-12-1980
Reported in: (1980)2GLR260
S.H. Sheth, J.1. The petitioners in all these cases are dealing in a kind of jaggery which is known as rotten gur. They challenge in all these petitions the vires of Section 2(39A), Section 64, Section 64A and Section 70A of the Bombay Prohibition Act, 1949. The impugned sections were inserted by Gujarat Legislature by enacting Bombay Prohibition (Gujarat Amendment) Act, 1978. The Act was preceded by an Ordinance. We may state that the Ordinance was in the same terms as the Amendment Act is. The Ordinance was promulgated in 1977.2. The contentious which have been raised on behalf of the petitioners are as follows:(1) The impugned provisions are in the nature of restrictions on freedom of trade commerce and intercourse guaranted by Article 301 and are not saved by Article 304.(2) The impugned provisions impose an unreasonable restriction on the fundamental right guaranteed to the petitioners under Article 19 (1)(g) of the Constitution.(3) The impugned provisions are ultra vires the legi...
Commissioner of Income-tax, Gujarat-i Vs. Ahmedabad Manufacturing and ...
Court: Gujarat
Decided on: Aug-07-1980
Reported in: [1983]139ITR806(Guj)
DIVAN C.J. - 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 payments made by the assessee to the foreign company were Royalty Payments and as such liable to deduction of tax at lower rate of 50% as prescribed in the Finance (No. 2) Act of 1971 ?'The facts leading to this reference are as follows :The assessee-company, the respondent herein, entered into an agreement on August 28,1961, with Messrs Vinyl Products Ltd., a company located in the United Kingdom, and under that agreement, the foreign company agreed to supply to the assessee-company the technical know-how and the assessee-company ag reed to pay one per cent. of the net sale proceeds of the products mentioned in the agreement which the assessee-company could manufacture under the permission granted under the said agreement. This amount calculated at one pe...
Satish Plastics Vs. R.P.F. Commissioner
Court: Gujarat
Decided on: Aug-06-1980
Reported in: (1981)0GLR686; (1981)IILLJ277Guj
Thakkar, J. 1. An employee is an employee (1) regardless of whether he has the liberty to work for the master at his own place, (2) whether he has also the liberty to work for someone else and (3) the employee agrees to style it as a contract. Feeling aggrieved by this view a partnership firm engaged in the manufacture of nylon buttons on a small scale at Jamnagar has instituted the present petition under Art. 226 of the Constitution of India in order to challenge the impugned order passed by the Regional Provident Fund Commissioner as per Annexure 'C' dated September 1, 1978 holding that the petitioner-firm was liable to pay Provident Fund contributions and dues as per the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 and the scheme. The view taken by the Regional Provident Fund Commissioner by the impugned order is that the Act is applicable to the factory of the petitioner from August, 1966 onwards and that the petitioner firm is liable to pay the dues under the a...
Gujarat Co-operative Housing Finance Society Ltd. Vs. Commissioner of ...
Court: Gujarat
Decided on: Aug-06-1980
Reported in: (1980)19CTR(Guj)127; [1980]126ITR387(Guj)
P. D. DESAI J. - The Income-tax Appellate Tribunal has referred the following question of law for our opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner was not justified in allowing any amount of interest paid to L.I.C. as allowable deduction against interest from the Government securities in the two assessment years, (a) 1968-69 and (b) 1969-70'As the question indicates, the assessment years involved are assessment years 1968-69 and 1969-70, the relevant previous years being the years ended June 30, 1967, and June 30, 1968, respectively. The assessee is a co-operative housing finance society engaged in the business of financing co-operative housing societies. The assessee derived income from its business of advancing loans to co-operative housing societies and it also derived income by way of interest from Govt. securities held by it. In the course of its assessment to income-tax, for th...
Mathurdas Mangaldas Parekh Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-05-1980
Reported in: (1980)18CTR(Guj)390; [1980]126ITR669(Guj)
Divan, C.J.1. In this case at the instance of the assessee the following three questions have been referred to us for our opinion by the Tribunal : '1. Whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the land acquired by the Municipal Corporation and the land sold by the assessee to Natraj Co-op. Housing Society Ltd., and Anilkumar Kashibhai Patel and others was non-agricultural in character 2. Whether the Tribunal was right in holding that betterment charges of Rs. 60,390 paid by the assessee to the Ahmedabad Municipal Corporation could not be considered to cost of improvement within the meaning of section 48(ii) of the I.T. Act, 1961 3. Whether the Tribunal erred is not allowing deduction of betterment charges of Rs. 60,390 as claimed by the assessee ?' 2. At the commencement of the hearing of this reference, Mr. K. C. Patel, the learned counsel for the assessee, stated that the assessee was not pressing questions Nos. 1 and 3 and th...
Nagri Mills Co. Ltd. Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-05-1980
Reported in: [1981]131ITR257(Guj)
P.D. Desai, J.1. The assessee is a public limited company carrying on business of textile manufacture. It maintains its books of account on the mercantile system of accounting. The assessment year is 1968-69, the previous year being the calendar year 1967. 2. It appears that the assessee, along with certain other textile mills, was a party to an industrial dispute raised by the Textile Labour Association, Ahmedabad, under the provisions of the Bombay Industrial Relations Act, 1946, and that the said dispute resulted in an award made by the Industrial Court, Bombay, on September 16, 1957. The award came into force on and with effect from the said date. Under the award, gratuity was payable to the employees of the assessee according to the scale and subject to the conditions therein laid down, (i) on the death of an employee while in the service of the assessee or on his becoming physically or mentally incapacitated for further service, (ii) on voluntary retirement or resignation of an e...
Dudhiben Raghav Vs. Nanji Gordhan and anr.
Court: Gujarat
Decided on: Aug-05-1980
Reported in: (1980)2GLR359
N.H. Bhatt, J.1. This is a revision application by the tenant whose application under Section 23-A of the Bombay Rent Act for having electric connection at her own cost was allowed by the Deputy Collector, the competent authority under the said provision. Under that section, a tenant desiring to get electricity supply at his own cost from a licensee under the Indian Electricity Act, 1910 can apply to the Collector (which includes the Deputy Collector also) setting out the scheme for such supply if the owner of the premises is not willing to consent thereto.2. In the case on hand, the Deputy Collector, the respondent No. 2 herein, had granted the request. Curiously enough the landlord moved the District Court of Rajkot by filing the Revision Application No. 21 of 1977. The learned Joint District Judge, Rajkot came to deal with that matter and he allowed the application of the landlord because in his view the application made by the tenant to the Collector did not set out the scheme of s...
Sendhaji Mathurji and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-01-1980
Reported in: (1981)22GLR451
S.H. Sheth, J.1. The petitioners in nil these petitions are convicts undergoing imprisonment for life awarded to them under Section 302, Indian Penal Code. They have earned remissions under the Prisons Act, 1894, and the Bombay Rules made thereunder. They contend that even though each one of them has served jail sentence of 14 years or more including the period of remission earned by him, the State Government is not releasing them. It appears that fee. 433 A of the Code of Criminal Procedure, 1973, is coming in their way. Therefore, they are challeging in this petition the bar created by Section 433A. On behalf of the petitioners, the following two contentions have been raised(1) Section 433A is ultra vires Article 161 of the Constitution.(ii) If it is not ultra vires Article 161, it, is at least not retrospective in character and, therefore, it applies only to those prisoners who were convicted after Section 433A came into force.2. Section 433A was enacted by Parliament by the Code of...
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