Gujarat Court March 1982 Judgments
Prabhat Cotton and Silk Mills Ltd. Vs. Union of India
Court: Gujarat
Decided on: Mar-09-1982
Reported in: 1982(10)ELT203(Guj)
Thakkar, C.J.1. Sometimes problems arise. Sometimes they are created. But for the fact that a customs official who was the father of a thesis which he had publicly propounded, namely, that inclusion of landing charges levied by the port authorities on the unloading of imported goods in the assessable value of such goods for the purpose of computation of customs duty being done since times immemorial (the expression is his) was invalid, chanced to come across as appeal in 1980 raising this point, which he understandably sustained, perhaps this group of 14 petitions might not have been the light of the day. And thus a levy not having a very significant impact on the importer individually and consignmentwise, but having a much larger significance and impact from the following stand point has come to be questioned. Insignificant in the sense that only 3/4% of C.I.F. value (by way of landing charges) is included in assessable value of a consignment imported into India for computing the cust...
Tag this Judgment!State of Gujarat Vs. Hiralal Motilal Advani and ors.
Court: Gujarat
Decided on: Mar-09-1982
Reported in: 1982CriLJ1541; (1982)2GLR88
ORDERV.V. Bedarkar, J.1. In the communal riots in the city of Godhra, a death of a young Mahomedan boy named Mahomed Hussain Aziz Maulvi took place on 1-8-1981. During the investigation, the police arrested nine persons as the persons involved in the crime. Those persons submitted a bail application before the Sessions Court, Panchmahals District at Godhra, and the learned Additional Sessions Judge who heard the said application, granted the same and released all the applicants of that bail application on bail. Being aggrieved by the said order of granting bail, the State has come to this Court for cancellation of bail.2. A.N. Surti, J., who heard the matter for admission, issued rule only so far as present opponent No. 1 Hiralal Motilal Advani is concerned and, therefore, I have to hear the grievance of the State against the release of only opponent No. 1 on bail.3. It should be noted that as per the evidence collected by the Police through statements, the deceased had gone to the fac...
Tag this Judgment!Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi) and or ...
Court: Gujarat
Decided on: Mar-09-1982
Reported in: (1982)1GLR557
M.P. Thakkar, C.J.1. Sometimes problems arise. Sometimes they are created. But for the fact that a customs official who was the father of a thesis which he had publicly propounded, namely, that inclusion of landing charges levied by the Port authorities on the unloading of imported goods in the assessable value of such goods for the purposes of computation of customs duty being done since times immemorial (the expression is his) was invalid, chanced to come across an appeal in 1980 raising this point, which he understandably sustained, perhaps this group of 14 petitions might not have seen the light of the day.2. And thus a levy not having a very significant impact on the importer individually and consignment-wise, but having a much larger significance and impact from the following standpoint has come to be questioned. Insignificant in the sense that only 3/4% of C.I.F. value (by way of landing charges) is included in assessable value of a consignment imported into India for computing ...
Tag this Judgment!Commissioner of Income-tax Gujarat-iv Vs. Sindhu Vidya Mandal Trust
Court: Gujarat
Decided on: Mar-06-1982
Reported in: (1982)32CTR(Guj)263; [1983]142ITR633(Guj)
Mankad, J.1. The question which arises in this reference is : 'Whether the assessee-trust is entitled to claim exemption in respect of its income under s. 10(22) of the I.T. Act, 1961 (hereinafter referred to as 'the Act' ?' 2. The assessee which is known as Sindhu Vidya Mandal Trust, Baroda, runs a primary and secondary school at Baroda. The object for which the assessee trust is established are : (a) The advancement of education, the spread of all kinds of useful knowledge, and to work for mental, moral and physical welfare of the students; and (b) To conduct and manage Shri Ladharam Sind Hindu High School and any other educational institution that may be started hereafter in any part of the Bombay State. 3. The assessee derives income from there sources, namely, the primary and secondary school run by it, interest on bank deposits and donations. The assessee filed its return of income for the assessment year 1971-72, claiming that its income was exempt from payment of income-tax und...
Tag this Judgment!State of Gujarat Vs. Vijapur Taluka Reti-kankre Udyog Kamdar Sahakari ...
Court: Gujarat
Decided on: Mar-05-1982
Reported in: [1982]51STC218(Guj)
Mehta, J.1. At the instance of the State Government, the following two questions have been referred to us for our opinion under section 61 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Bombay Act') : '(1) Whether, on the facts and in the circumstances of the case, the opponent-society is a dealer within the meaning of section 2(11) of the Bombay Sales Tax Act, 1959, and is liable to registration and payment of tax (2) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the period of limitation under section 35 of the Bombay Sales Tax Act, 1959, should be of five years and not eight years prior to the issue of assessment notice and further that the period of limitation under section 35 should be considered on the basis of the subsequent notices in form 28 dated 6th March, 1973, instead of the earlier notice in form 28 dated 11th March, 1971, for the combined period ?' 2. Briefly stated, the facts giving rise to this...
Tag this Judgment!The State of Gujarat Vs. Wood Polymer Ltd.
Court: Gujarat
Decided on: Mar-05-1982
Reported in: [1982]50STC229(Guj)
Mehta, J. 1. What is the scope and width of rule 42-A of the Gujarat Sales Tax Rules, 1970 (hereinafter referred to as 'the Gujarat Rules'), in the context of the set-off claimed by a new industry of sales tax paid on the purchases of raw materials used in the manufacture of goods sold outside the State is a moot point arising in this reference. Shortly stated, the facts leading to this reference are as under : The assessee-company which is the opponent herein established a factory for manufacturing decorative laminated sheets and industrial laminates in the State of Gujarat. It is common ground that it is a new industry within the meaning of rule 42-A of the Gujarat Rules, and a certificate under item No. 53 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Gujarat Act'), was issued in that behalf with effect from 1st February, 1971. The assessee-company has got its selling depots at various places outside the St...
Tag this Judgment!The State of Gujarat Vs. Gujarat Small Industries Corporation Ltd.
Court: Gujarat
Decided on: Mar-03-1982
Reported in: [1983]53STC187(Guj)
Surti, J. 1. The Sales Tax Tribunal, Ahmedabad, had referred to this Court the following questions of the law for our decision : '(1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the department had no right to levy any tax under the Bombay Sales Tax Act, 1959, upon the opponent's sales of pig iron worth Rs. 27,66,908 as declared goods on the basis that they were purchases in the course of inter-State trade and commerce, on the ground that they were local sales of the same goods effected at the subsequent stage for the purpose of sub-section (4) of section 9 of the Gujarat Sales Tax Act, 1969, because the department had already levied tax under the Bombay Sales Tax Act, 1959, upon the sales of the same goods which the local branch of M/s. Hindustan Steel Limited had effected at the earlier state (2) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the order of assessm...
Tag this Judgment!Mahesh Harilal Khamar Vs. B.N. Narasimhan and anr.
Court: Gujarat
Decided on: Mar-03-1982
Reported in: AIR1982Guj298; (1982)2GLR124
ORDER1. This petition raises a short question about the period of limitation for filing an appeal before the Director of Agricultural Marketing and Rural Finance, respondent No. 1 herein, under the provisions of Section 27, sub-sec (5) of the Gujarat Agricultural Produce Markets Act, 1963, hereinafter, referred to as the 'Act'. It also raises the question as to whether respondent No. 1 has the power and authority to condone the delay in preferring an appeal before him. In order to appreciate the nature of controversy posed for my consideration in the present petition, it is necessary to have a look at few relevant facts. 2. The petitioner had applied for grant of licence as General Commission Agent for the year 1980-81.The said application was given to respondent No. 2 Market Committee which is registered under Section 9 of the Act and which is having its office in the city. Up to April, 1980 the wholesale business in the vegetables was carried on at Bhagubhai's Vanda situated in Dhalg...
Tag this Judgment!ishwarlal and Brothers Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Mar-02-1982
Reported in: [1983]143ITR517(Guj)
Ahmadi, J.1. The two questions, namely : '(1) Whether the conclusion of the Bangalore Bench of the effect that the Bangalore firm was not a genuine firm necessarily leads to the conclusion that it was a branch of the Surat firm (2) Whether the assessment of the Bangalore firm as an unregistered firm would affect it s being considered as a branch of the Surat firm ?' have been referred for the opinion of this court. They arise under the following circumstances. 2. The assessment years under reference are from 1966-67 to 1969-70. The assessee, M/s. Ishwarlal & Brother, is a registered partnership firm carrying on business of manufacture and sale of real and imitation Jari Kasab. Its partners are four brothers, namely, Jamnadas Moolchanddas, Nagindas Mulchanddas, Jaikishandas Moolchanddas and Bhagwandas Moolchanddas. Each partner has 25 per cent. share in the profits and losses of the partnership firm. The assessee-firm had a branch at Bangalore till October 23, 1957 (end of Samvat Year ...
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