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Gujarat Court January 1983 Judgments

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Jan 12 1983

Rambhai Manja Nayak, Vs. Union of India

Court: Gujarat

Decided on: Jan-12-1983

Reported in: (1983)34CTR(Guj)230; (1983)1GLR623; [1983]142ITR211(Guj)

Ahmadi, J. 1. Where any immovable property is subjected to acquisition under the provisions of Chap. XXA-of the I.T. Act. 1961 (hereinafter called 'the Act'), can the tenants who are in occupation of different parts of the said property be evicted therefrom under s. 269I of the Act with a view to vesting it absolutely in the Central Government free from all encumbrances, is the question which we are required to consider in these three petitions brought by the tenants of the acquired property. The facts giving rise to these petitions, briefly stated, are as under : The property which is the subject-matte of acquisition is a three-storeyed building known as 'Shamalaji Kripa' standing on a parcel of land, bearing Tikka No. 8-3, Survey No. 3-7 of Revenue Survey No. 554/B, situate at Sayajiganj, Station road, Baroda. It consists of the ground floor and three storeys. The ground floor of the said property was let some time in November, 1966, to the Union Bank of India, Sayajiganj Branch, Bar...


Jan 11 1983

L.B. Kharawala Vs. Income-tax Officer, Company Circle-v, Ahmedabad

Court: Gujarat

Decided on: Jan-11-1983

Reported in: (1984)38CTR(Guj)278; [1984]147ITR67(Guj)

P.D. Desai, J. 1. The petitioner is the legal representative of one B. T. Kharawalka who died on March 28, 1974. B. T. Kharawala owned a piece or parcel of land bearing S. No. 340-341 (Part) situate in village Ghodasar, Taluka City, District Ahmedabad. Some time in the year 1960, B. T. Kharawala constructed factory sheds were separatly let to Jeeka Industries, a partnership firm, and M/s. Bhagwandas Tejaji Kharawala Pvt. Ltd. The rent per mensem was Rs. 600 in the case of Jeeka Industries and Rs. 300 in the case of Bhagwandas Tejaji Kharawala Pvt. Ltd. 2. The cost of the land and suprestructures was Rs. 1,70,000 as per the entries made in the books of account maintained by B. T. Kharawala. In the course of proceedings for his assessment to wealth-tax up to the assessment year 1967-68, the net wealth was computed on the basis of the valuation of the said asset as per the balance-sheet. In the course of proceedings for his assessment to income-tax, the taxable income was determined by in...


Jan 11 1983

N.R. Pathak Vs. State and ors.

Court: Gujarat

Decided on: Jan-11-1983

Reported in: (1984)1GLR61

A.S. Qureshi, J.1. This is a petition filed under Article 226 of the Constitution of India by the petitioner who was appointed as a School Teacher in R.L. Pandya High School, respondent No. 4 herein, on and from 14th June, 1968 by the letter of appointment of the same date annexed hereto as Annexure 'A'. The petitioner continued to work as teacher in the respondent No. 4 High School which was termed as High School without any clear specification as to whether it was a primary school or a secondary school. The Government of Gujarat-respondent No. 1-herein had by its resolution passed and enforced in March 1965 bifurcated the then existing High Schools into primary/secondary section, standards I to VII were treated as primary section and VIII to XI were treated as secondary section. The petitioner continued to work as a secondary teacher from the date of his appointment upto the year 1977 and was paid the salary of a secondary teacher with all the benefits granted to the secondary teache...


Jan 10 1983

P.S. Parmar Vs. State of Gujarat and anr.

Court: Gujarat

Decided on: Jan-10-1983

Reported in: (1983)1GLR707

A.S. Qureshi, J.1. In this petition the petitioner is challenging the order of the Government of Gujarat (Annexure 'A') bearing No. AGE - 4779/ -5201'K -1 dated 25-6-1982 whereby the petitioner was ordered to be retired from service 'in public interest' with effect from 24-9-1982 i.e. the date of expiry of notice period of three months from the date of issue of order. The petitioner states that he is due to retire in the normal course on 31-3-1983 on reaching the age of 58 years. The Government seeks to retire him only for a period of six months prior to his normal date of retirement for no obvious reason. The petitioner has also stated that earlier the State Government had passed similar order Annexure 'C' bearing No. AGE - 4779 - C - 5201 - E, dated 21-1-1981 wherein also the reasons for premature retirement was stated to be 'in public interest'. The petitioner had made representation against the said premature retirement order (Annexure 'C') dated 21-1-1981. As a result of the repre...


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