Gujarat Court August 1982 Judgments
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Gujarat Mineral Development Corporation Ltd. Vs. Commissioner of Incom ...
Court: Gujarat
Decided on: Aug-10-1982
Reported in: [1983]143ITR823(Guj)
Ahmadi, J.1. The assessee, the Gujarat Mineral Development Corporation Ltd., is a State owned limited company incorporated under the Companies Act, 1956. It is carrying on business of mineral development and development of mines, extraction of ores, etc., including the business of extraction of fluorspar. It secured from the Government of Gujarat a mining lease in respect of Survey No. 40 admeasuring, 1,530 acres situate in the revenue limits of village Amba Dungar, Taluka Chhota-Udepur, district Baroda. At the relevant point of time M/s. Mineral Mining Company, Madras, had a prospecting license for extracting fluorspar in respect of Survey No. 30 admeasuring about 1,733 acres situate adjacent to Survey No. 40 held by the assessee. The said Madras Company had applied on September 11, 1957, for a prospecting license in respect of Survey No. 30 under the Mines and Minerals Act, 1948. The Government of Gujarat granted to the said company a prospecting license on August 27, 1962. Thereafte...
Natvarlal M. Badiani and anr. Vs. Jenambai Amad
Court: Gujarat
Decided on: Aug-10-1982
Reported in: AIR1983Guj123; (1982)2GLR727
ORDERB.K. Mehta, J.1. The comedy of inadvertent error is the real cause in this miscellaneous civil application moved by the petitioners herein who are respectively a practising senior advocate in the District Court at Jamnagar and the courts subordinate thereto and his client who was original opponent of Miscellaneous Civil Application No. 52 of 1981 on the file of the Court of learned Assistant Judge, Jamnagar filed by the wife of petitioner No. 2 for the custody of their child. In the said custody proceedings petitioner No. 2 moved the Court for raising preliminary issue about the competency of the main application. This he did by presenting an application to the Court on Nov. 13, 1981 vide Ex, 27. The learned Assistant Judge by his order of Nov. 27, 1981 rejected the said application and refused to raise the preliminary issue as prayed for. Petitioner No. 2, therefore, moved the learned Assistant Judge for review of the said order on Dec. 22, 1981 which was numbered as Review Appli...
Mehsana District Shanker-4 Seeds Produce and Sale Co-operative Society ...
Court: Gujarat
Decided on: Aug-10-1982
Reported in: [1982]51STC289(Guj)
Mehta, J.1. At the instance of the assessee-society, the following question has been referred to us for our opinion under section 69(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Gujarat Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicant-society was a dealer within the meaning of section 2(10) of the Gujarat Sales Tax Act, 1969, and it was liable to pay sales tax on the sales of cotton-seeds effected by it The facts leading to this reference are as under : With a view to implement the scheme drawn by the Planning Commission of the Government of India for betterment of the quality of cotton by distribution and multiplication of hybrid quality of cotton-seeds, popularly known as 'Shanker-4' cotton, agricultural co-operative societies of cotton growers were recommended to be formed. Accordingly, the assessee-society was registered under the Bombay Co-operative Societies Act, 1925, inter alia,...
Gujarat Mineral Development Corporation Ltd. Vs. Commissioner of Incom ...
Court: Gujarat
Decided on: Aug-10-1982
Reported in: (1983)34CTR(Guj)250; [1983]143ITR822(Guj)
AHMADI J. - The assessee, the Gujarat Mineral Development Corporation Ltd., is a State owned limited company incorporated under the Companies Act, 1956. It is carrying on business of mineral development and development of mines, extraction of ores, etc., including the business of extraction of fluorspar. It secured from the Government of Gujarat a mining lease in respect of Survey No. 40 admeasuring, 1,530 acres situate in the revenue limits of village Amba Dungar, Taluka Chhota-Udepur, district Baroda. At the relevant point of time M/s. Mineral Mining Company, Madras, had a prospecting license for extracting fluorspar in respect of Survey No. 30 admeasuring about 1,733 acres situate adjacent to Survey No. 40 held by the assessee. The said Madras Company had applied on September 11, 1957, for a prospecting license in respect of Survey No. 30 under the Mines and Minerals Act, 1948. The Government of Gujarat granted to the said company a prospecting license on August 27, 1962. Thereafter...
Sukar Narayan Bakhia Vs. Rajnikant R. Shah and anr.
Court: Gujarat
Decided on: Aug-06-1982
Reported in: (1982)2GLR317
V.V. Bedarkar, J.1. Both these petitions are filed against the order of the learned Metropolitan Magistrate, 10th Court, Ahmedabad, in Criminal Case no. 3041 of 1975, by which the learned Magistrate was pleased to release the petitioner (original accused no. 13) Sukar Narayan Bakhia (hereinafter referred to as 'the concerned accused') on bail with various conditions.2. In Criminal Revision Application no. 432 of 1982, the conditions are attacked on the ground that they are too severe and request is made that the conditions be relaxed, especially pertaining to giving of two solvent sureties of Ahmedabad City proper to the tune of Rs. 50,000/- each. The second petition, being Criminal Revision Application no. 433 of 1982, is filed by original complainant Mr. R.R. Shah, Assistant Commissioner (Acquisition Range) Income-tax, Ahmedabad, making a grievance against the release of the concerned accused on bail even with the conditions attached to the bail order.3. The case has a chequered hist...
Sunilkumar S.P. Sinha Vs. Indian Oil Corporation Ltd. and anr.
Court: Gujarat
Decided on: Aug-06-1982
Reported in: (1983)1GLR573
G.T. Nanavati, J.1. The petitioners in both these petitions were employed by the Indian Oil Corporation Limited (hereafter referred to as 'the Corporation') as Senior Clerks with effect from 7-10-1978. They were appointed on probation for a period of six months from the date they took charge. It is their case that during the said period of six months, they had rendered satisfactory service; and, therefore, on the expiry of that period, they had become confirmed employees of the Corporation as no order extending the period of their probation was passed by it. The petitioners were also treated by the Corporation as permanent employees and on that basis they were given Indane Gas connections at their residence and were also advanced loans for the purpose of purchasing motor vehicles. Sharanand Jha, petitioner in Special Civil Application No. 1889 of 1980 was also promoted for some time as an Office Assistant (Stores) on 7-5-1979. Both the petitioners were called for an interview held for ...
Gujarat State Road Transport Corporation Vs. Jamnadas Becharbhai
Court: Gujarat
Decided on: Aug-05-1982
Reported in: (1982)2GLR557
M.P. Thakkar, C.J.1. There is a time for everything. There is a time for showing sympathy. There is also a time for being strict. Problems arise when one enters by the wrong 'time-door' and shows sympathy where strictness is called for and vice versa. And the present is the case which sharpens the profile of this problem. The Gujarat State Road Transport Corporation had dismissed a conductor who was found guilty of collecting fare from passengers without issuing tickets. The Labour Court which was exercising jurisdiction for reducing punishment under Section 11-A of the Industrial Disputes Act of 1947 had undoubtedly wide discretion in the matter of reduction of punishment, as held by us in R.M. Farmer v. Gujarat Electricity Board Baroda 23(1) G.L.R. 352. We reaffirm the nine propositions enunciated therein, viz.:(1) There is widespread unemployment in our country and it is difficult to secure a job to earn enough to keep body and soul together unlike in developed countries:(2) The Sta...
Commissioner of Income-tax, Gujarat-i Vs. Sarabhai Sons Ltd.
Court: Gujarat
Decided on: Aug-02-1982
Reported in: (1983)33CTR(Guj)268; [1983]143ITR473(Guj)
Mankad, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A', has, at the instance of the Commissioner of Income-tax referred to us for our opinion the following three questions under s. 256(1) 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 when a private limited company was managed the liability to pay remuneration to director or directors had accrued in law 2. Whether the Tribunal was justified in directing that the assessee was entitled to deduction in respect of remuneration payable to director or directors and directing the Income-tax Officer to quantify the allowable amount 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to relief u/s. 84 at 6% of the capital employed (Rs. 5,51,365) though the Systronix division worked only for nine months in the accounting year ?' 2. ...
Suresh Chhaganlal Luhana Vs. D.K. Dhagal and anr.
Court: Gujarat
Decided on: Aug-02-1982
Reported in: (1982)2GLR535
M.P. Thakkar, C.J.1. The point raised in this petition challenging the order of externment as per Annexure 'A' dated March 19, 1982 passed against the petitioner is concluded in his favour by a decision of this High Court rendered more than ten years back in Dana Nathu v. Sub-Divisional Magistrate 14 G.L.R. 209. It is surprising that the Deputy Commissioner of Police should be unaware of the decision rendered by this High Court in a matter arising out of an order passed by the Sub-Divisional Magistrate, Rajkot, ten years back and he should commit the same mistake in 1982 which the Sub-Divisional Magistrate committed in 1972. That there should be total lack of any method to avoid such an intolerable situation is sufficient to cause dismay to anyone. Can the competent authority not evolve any system to ensure that no technical faults are committed? To at least ensure in any event that faults already discovered are not recommitted The information-gap and the system-void can defeat measure...
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