Gujarat Court July 1981 Judgments
Maganbhai Bhikhabhai Mistri Vs. Olpad Taluka AzaddIn and ors.
Court: Gujarat
Decided on: Jul-15-1981
Reported in: (1982)1GLR664
B.K. Mehta, J.1. By this petition under Article 227 of the Constitution, the petitioner, who is the senior most teacher in the school known as Mahadev Shastri Vidyalaya, run and managed by the respondent No. 1 trust, challenges the order of Gujarat Secondary Education Tribunal, dismissing his application in limine as in the opinion of the Tribunal, it did not disclose any cause of action inasmuch as there was no averment as to the breach of conditions of service which would invest the Tribunal with jurisdiction. The petitioner was required to move the Tribunal since he was not selected for the post of first Head Master of the said school inspite of the fact that he was the senior most teacher amongst eligible and suitable candidates for the said post. The Tribunal could not persuade itself to entertain the petition, since in its opinion, the appointment was to be made purely on merits and the opinion of the Selection Committee about the suitability of the petitioner's claim was not jus...
Tag this Judgment!Commissioner of Income-tax, Gujarat-i Vs. Gunvatlal Jivanlal Family Tr ...
Court: Gujarat
Decided on: Jul-14-1981
Reported in: (1982)26CTR(Guj)428; [1982]133ITR162(Guj)
MANKAD, J. - The main controversy which we are called upon to resolve in this reference is whether a trust which is created before March 1, 1970, for the benefit of the relatives of the settlor who were not dependent on the settlor for their support and maintenance at the time of the creation of the trust, would be covered by cl. (iii) of the proviso to s. 164 (1) of the I. T. Act, 1961 (hereinafter referred to as 'the Act'), solely on the ground that the settlor was under a legal obligation to maintain and support such relatives.The assessee is a family trust created by Gunvantlal Jivanlal and his wife, Bai Jasud, under a deed dated January 27, 1951. The beneficiaries under the said deed of trust were Gunvantlal Jivanlal and his wife, Bai Jasud, the settlors of the trust, their three minor sons, namely, Ravindra, aged 14, Bipin, aged 13 and Yogesh, aged 10, and their daughter, Kusum, who was a major and married. In the course of the assessment proceedings for the assessment year 1971-...
Tag this Judgment!Apoorva Shantilal (Huf), Vs. Commissioner of Wealth-tax
Court: Gujarat
Decided on: Jul-09-1981
Reported in: (1982)1GLR1
Mankad, J.1. Common question which arises for our consideration in these references under s. 27(1) of the W.T. Act, 1957 (hereinafter referred to as 'the Act'), is whether the assessee is entitled to claim the deduction of a loan taken from the Life Insurance Corporation, which is secured on a life insurance policy while computing his net wealth. This question arises in the context of the provision contained in sub-clause (ii) of clause (m) of s. 2 of the Act. 2. The assessee in each of these references holds a life insurance policy. He took a loan on the security of a life insurance policy. It was claimed that while computing his net wealth, this loan amount should be deducted from the aggregate value of all his assets. The wealth-tax authorities and the Tribunal negatived this claim, taking the view to the effect that as the debt in question was secured on the property in respect of which wealth-tax was not chargeable, it could not be deducted from the aggregate value of the assets o...
Tag this Judgment!Commissioner of Income-tax, Gujarat Vs. Vallabh Glass Works Ltd.
Court: Gujarat
Decided on: Jul-09-1981
Reported in: (1981)25CTR(Guj)254; [1982]137ITR389(Guj)
Mankad, J. 1. The assessee, a public limited company carrying on the business of manufacturing various types of glass at its factories at Bombay and Vallabh Vidyanagar, purchased machineries on deferred payment basis from a foreign supplier. The assessee-company had to furnish bank guarantee for the payment of the purchase price of the machineries. In the previous year relevant to he assessment year 1966-67, the assessee paid Rs. 24,226, being the bank guarantee commission to the concerned banks, who had furnished the guarantee. It also incurred an expenditure of Rs. 1,932 in obtaining letters of credit in favour of the parties from whom the machineries were purchased on deferred payment. After the machineries were imported, they were surveyed by an expert and the assessee-company paid Rs. 645 by way of survey fee to the expert. In the course of the assessment for the assessment year 1966-67, the assessee claimed a deduction of the aforesaid three items of expenditure as revenue expend...
Tag this Judgment!Babubhai Parshottamdas Patel Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-09-1981
Reported in: 1982CriLJ284; (1981)GLR1232(GJ)
B.J. Divan, C.J.1. The petitioner before us is the original accused. The petitioner along with seven other persons is charged with committing offences punishable Under Sections 302, 342, 323, all read with Section 34 of the Penal Code. The case of the prosecution is that the petitioner's wife's golden chain was snatched away by some one when she had attended a 'Garba' function. In respect of that offence the petitioner had filed a complaint with the police. Thereafter the entire village of Palla where the petitioner was residing is alleged to have gathered together and caught hold of some members of Vaghari community on suspicion that the theft of the golden chain from the petitioner's wife was. committed by one or the other member of the Vaghari community of the village. The members of the Vaghari community are alleged to have been beaten up by the residents of Palla village and it is alleged that as a result of that beating one Vaghari Soma Lala died. This incident is alleged to have...
Tag this Judgment!Mariyam Jusab and ors. Vs. Hematlal Ratilal and ors.
Court: Gujarat
Decided on: Jul-08-1981
Reported in: 1982ACJ103; AIR1982Guj23; (1982)1GLR459
Shukla, J.1. The appellants herein were originally the applicants in Motor Accident Claim Application No. 60 of 1975 before the Motor Accidents Claims Tribunal, Rajkot District at Rajkot, wherein they had claimed compensation of Rs. 51,000/- for the death of Jusab Ibrahim. husband of applicant No. 1. and father of minor applicants Nos. 2 and 3, represented by their mother, -applicant No. 1. Their application was dismissed by the judgment and order dated 30th July, 1977 against which they have filed the present appeal. Original opponent No.1 was the driver of a water-tanker bearing No. GTX 5131, which was of the owners ship of opponent No. 2, Opponents Nos. 3 and 4 are the parents of the de ceased Jusab Ibrahim.2. The applicants' case is that deceased Jusab Ibrahim and Opponent No. 1, Hematlal Ratilal, were friends and opponent No.1 had taught the deceased driving of a heavy vehicle and -had also pr6mised him to secure a Government service for driving a water-tanker. It is their further...
Tag this Judgment!Sarvoday Kelavani Mandal Vs. Gujarat Secondary Education Board and ors ...
Court: Gujarat
Decided on: Jul-03-1981
Reported in: (1982)2GLR159
B.K. Mehta, J.1. An unfortunate and unseemly controversy is raised by this petition purported to have been made under Article 226 of the Constitution by the petitioner-trust which runs and manage a Higher Secondary School known as Shree Nutan Vidyalaya at village Bhalak in Visnagar taluka of Mehsana district. It is an admitted position that village Bhalak has a population of about 5000 persons. There is a small hamlet of Laxmipura near village Bhalak, though the former is not a revenue village. The students aspiring to prosecute studies in higher secondary schools from Laxmipura were going to Bhalak where again it is an admitted position that there are four higher secondary schools. The controversy reflected in this petition has arisen because one another Trust, which is respondent no. 4 before me, was running and managing one primary school at village Laxmipura and in order to facilitate the students of said primary school in prosecuting their further education in secondary school, de...
Tag this Judgment!Jayendrabhai C. Parikh and ors. Vs. Sardar Patel University, Anand and ...
Court: Gujarat
Decided on: Jul-01-1981
Reported in: AIR1981Guj248; (1982)1GLR544
ORDER1. The dispute in this petition centres round the selection of a candidate for appointment as Reader in Education in the Sardar Patel University. In order to appreciate the various points urged at the hearing of the petition, it is necessary to trace the background. 2. Section 29 of the Sardar Patel University Act, 1955 (hereinafter referred to as 'the Act'), inter alia, provides that no person shall be appointed as a professor or reader of the University except on the recommendation of a Committee of Selection constituted for the purpose. The Syndicate is empowered under the said section to make the final selection out of the persons, if any, so recommended. The Syndicate is required to record its reasons if it does not make appointment in accordance with the order of merit arranged by the Committee and also if it does not accept the sole name recommended by the Committee. The Selection Committee is required to be presided over by the Vice-Chancellor as ex-officio Chairman.3. Ord...
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