Gujarat Court March 1981 Judgments
Bomanji Rustomji Ginwala Vs. Ibrahim Vali Master and ors.
Court: Gujarat
Decided on: Mar-28-1981
Reported in: AIR1982Guj112; (1981)GLR1169
1. In this appeal filed by the claimant under S. 110-D of the Motor Vehicles Act, 1939, a short question regarding award of proper compensation for accidental damage caused to the car of the appellant arises for consideration of this Court.2. The claimant filed M. A. C. Petition No. 12 of 1976 before the MACT at Broach. In the said claim petition, he contended that motor car bearing No. G. T. I. 5440 was owned by him. On l8th Oct., 1975, at 7 p.m., his son Farokh Romanji Ginwala was driving the said motor car and was going from Mohmedpura side towards the railway station i.e. from west to east in Broach city. When his car was at a distance of 50 feet from a place popularly known as Panchfanas, a tractor with a troweller trailer bearing No. GJN 8557 with a cultivator about 721 feet long attached at the back of the tractor was going from east to west. The claimant alleged that the tractor was driven with dazzling light and the cultivator attached at the back of the tractor was not in a f...
Tag this Judgment!Garden Silk Weaving Factory Vs. Commisserion of Income-tax, Gujarat
Court: Gujarat
Decided on: Mar-28-1981
Reported in: [1983]144ITR613(Guj)
Mankad, J.1. The assessee registered partnership firm manufactures cloth mainly from man-=made fibers. It purchase year from the local cloth market and also imports is it from foreign countries. The assessee exports goods manufactured by it to foreign countries and one of the benefits it acquires as a result of exports is licence to import goods or yarns from foreign countries. It exported goods in the calendar year 1966 and, on account of such exports, it wa granted two import licenses valued at Rs. 12,708 and Rs. 8,402 respectively on February 25, 1967. The first licence which entitled the assessee to import goods worth Rs. 12,708 was tampered with and altered so as to make it appear that it was for the import of goods worth Rs. 1,12,708. The assessee imported goods or year worth Rs. 1,11,844 on this licence. When this alteration made in the licence came to light, proceedings were initiated against the assessee under s. 111(d) of the Customs ACt, 1962, for confiscation of the imprope...
Tag this Judgment!Commissioner of Income-tax, Gujarat Vs. Dr. K. K. Shah (i.T.R. Nos. 19 ...
Court: Gujarat
Decided on: Mar-28-1981
Reported in: (1982)28CTR(Guj)126; [1982]135ITR146(Guj)
THAKKAR J.- 'Till death doth us part' - the oath uttered at the time of solemnization of marriage may have to be altered into 'till the I.T. authorities doth us part' by the medicos who marry and intend to carry on their professional activities in partnership. That cannot be helped if the interpretation placed by the Income-tax Appellate Tribunal in respect of the provision popularly known as the 'clubbing provision' embodied in s. 64(1)(i) of the I.T. Act of 1961 is untenable as is canvassed by the revenue. The said provision speaks as under :'64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly -(i) to the spouse of such individual from the membership of the spouse in a firm carrying on a business in which such individual is a partner.'In essence it provides that when the husband and the wife are members of the very same partnership firm carrying on a business, the income of the two is to be clubbed together...
Tag this Judgment!Gujarat Small Scale Industries Corporation Ltd. Vs. Commissioner of In ...
Court: Gujarat
Decided on: Mar-27-1981
Reported in: [1983]142ITR35(Guj); [1982]8TAXMAN210(Guj)
Thakkar, J.1. Expenditure incurred after the manufacturer of a product but before marketing it in order to test its suitability for marketing, is expenditure of the nature of the revenue-so contends the assessee in the present reference. Another question raised by the assessee is that in respect of jigs and fixtures affixed to the machinery, and actually used, depreciation must be allowed not according to the rates fixed by the relevant provisions but in accordance with the assessment of loss of utility value made by its own experts. These questions arise in the circumstances outlined in the next breath. 2. In relation to the assessment for the year 1971-72 pertaining to the applicant assessee (The Gujarat Industries Corporation, Ahmedabad), inter alia, two question arose before the ITO. One was in regard to the claim for deduction of Rs. 30,879 in connection with the expenses incurred on testing of 25 scooters manufactured by the assessee. Expenses on petrol etc., were incurred in ord...
Tag this Judgment!KutubuddIn SarfuddIn Munshi Vs. Shirimatiben Induprasad and ors.
Court: Gujarat
Decided on: Mar-27-1981
Reported in: (1982)1GLR279
N.H. Bhatt, J.1. This revision application under Section 115 of the Civil Procedure Code deals with an interesting question of law which so far has not arisen before any Court in India as the painstaking advocates appearing for both the sides declared before me.2. A few facts require to be stated. The present opponents nos. 1 to 6 who are the heirs of one Induprasad Devshanker Bhatt, had filed the Civil Suit No. 2119 of 1953 in the Court of the then Civil Judge (JD) at Ahmedabad against some persons including the present applicants impleaded as defendants nos. 5 and 6 for redemption of four agricultural lands bearing survey nos. 131, 133, 134 and 135 of village Ghodasar in Ahmedabad District on the basis of the registered mortgage. Exhibit 145 in the suit being dated 17th September 1936 for the sum of Rs. 3,000 which were borrowed by the mortgagors with interest at the rate of one per cent per month with an express promise to pay the interest every month and had also put these lands in...
Tag this Judgment!Bipinchandra P. Singwala Vs. NavIn Fluorine Industries and anr.
Court: Gujarat
Decided on: Mar-27-1981
Reported in: (1981)22GLR1070
M.P.Thakkar, J.1. An employee whose service was terminated on August 14, 1975 raised in industrial dispute which was referred to the Labour Court at Surat under Sections 9 and 10(1)(c) of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act) for adjudication in accordance with law. By an Award dated October 8, 1979, Annexure XX, the Presiding Officer, Labour Court, Surat, ordered reinstatement (with back-wages) of the employee concerned. The employee has approached this Court by way of an application under the Contempt of Courts Act, 1971 for punishing the employer Company and its Manager, respondents Nos. 1 and 2 herein, for wilful non-compliance with the directions given by the Labour Court. The respondents have contended that there exists a dispute in regard to the interpretation of the directions issued by the Labour Court as regards the basis on which the back-wages were to be computed. And that is why the petitioner was asked by them to make recourse to Section 3...
Tag this Judgment!Doshi Mohanlal Durlabhji Vs. Savarkundla Municipality
Court: Gujarat
Decided on: Mar-26-1981
Reported in: AIR1982Guj6; (1982)1GLR290
1. This is an appeal against the judgment and decree passed by the learned District Judge, Bhavnagar in Regular Civil Appeal No. 23 of 1977, allowing the appeal of Savarkundla. Municipality and setting aside the Judgment and decree passed by the learned Civil Judge, Junior Division, Savarkundla in civil Suit No. 22 of 1973 in favour of the plaintiff (present appellant) restraining the defendant Municipality (present respondent) from reauctioning or reselling plots Nos. 1 and 8 hem the land of Krishna Oil Mills Savarkundla.2. The case of the appellant-plaintiff is that the defendant-Municipality had published an advertisement for auction various plots of Krishna Oil Mill _______________________________________________________________________________*Only portions approved for reporting by High Court are reported here._________________________________________________________________________________**Against decision of N. K. Desai. Dist J.,Bhavnaear, in Civil Appeal No. 23 of 1977.______...
Tag this Judgment!Commissioner of Income-tax, Gujarat-iv Vs. Shah Doshi and Co.
Court: Gujarat
Decided on: Mar-25-1981
Reported in: (1981)23CTR(Guj)307; [1982]133ITR23(Guj)
Mankad, J.1. The Income-tax Appellate Tribunal has, at the instance of the revenue, referred the following questions for our opinion under s. 256(2) of the I.T. Act, 1961 (hereinafter referred to as 'the Act') : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that only Rs. 67,190 out of Rs. 1,07,266 earned by the assessee is liable to be brought to tax in the assessment year 1971-72 in question and the balance of Rs. 38,539 was rightly taxed by the Income-tax Officer in the assessment year 1970-71 2. Whether the assessee is entitled to value its rights to purchase the land and, consequently, deduct Rs. 38,539 declared as income in the assessment year 1970-71 form the income for the assessment year 1971-72 3. Whether the assessee was justified in working out the notional profit for the assessment year 1970-71, in respect of closing stock, when the assessee had not owned any land but had acquired only the right to purchase the land ?' 2...
Tag this Judgment!Commissioner of Income-tax, Gujarat Vs. Ahmedabad Kaiser-i-hind Mills ...
Court: Gujarat
Decided on: Mar-24-1981
Reported in: [1983]141ITR472(Guj)
Thakkar, J.1. Five question have been referred to this court for its opinion under s. 256(1) of the I.T. Act 1961, by the Income-tax Appellate Tribunal, Ahmedabad Bench 'B'. Out of these five questions, four questions are already concluded by decisions of this court and only one question, namely, question No. 4, is res integra. The said question has been referred at the instance of the Commissioner of Income-tax and it reads thus : 'Whether the Tribunal was right in holding that since the assessee has suffered a loss in the assessment year 1968-69 and since there was no liability to basic tax, the question of levy of additional tax in respect of excess dividends did not arise under the provisions of the Finance Act, 1968, for the assessment year 1968-69 ?' 2. It is not in dispute that the assessee is a company which falls within the description of a 'domestic company' as specified in Para. F mentioned in the First Schedule to s. 2 of the Finance Act, 1968. It is provided therein that t...
Tag this Judgment!Commissioner of Income-tax, Gujarat-ii Vs. Surendra Gulabchand Modi (L ...
Court: Gujarat
Decided on: Mar-24-1981
Reported in: [1983]140ITR517(Guj)
Thakkar, J.1. Should the Revenue as also the assessee be obliged to litigate up to the Supreme Court of India unnecessarily, and should they be obliged to do so if, without committing any irregularity or illegality or causing injustice or hardship to any side, parties can be saved from being involved in multiplicity of avoidable proceedings and avoidable legal expenses That is the real question which arises in the course of this reference wherein the question referred to us for opinion has been framed reference made on April 27, 1976, as under: 'Whether, on the facts and in the circumstances of the case, the Tribunal rightly vacated the protective assessment framed by the Income-tax Officer ?' 2. The decision of the appeal pending before the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', in respect of the assessee concerned, namely, Surendra Gulabachand Modi, for the assessment year 1958-59, depended on the question as to whether or not, the family of Bapalal Parshottamdas, which ...
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