Gujarat Court November 1983 Judgments
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Vadilal V. Brahmbhatt Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Nov-17-1983
Reported in: (1984)1GLR441
S.A. Shah, J.1. The petitioner is challenging the order of his removal from service dated 4-3-1975, passed by the Divisional Mechanical Engineer (E), Western Railway, Rajkot, produced at Annexure-F and the appellate order dated 4-10-1975 at Annexure-I and Review Order dated 3-8-1976 at Annexure-K on the ground that the authorities have not applied their mind and have relied upon extraneous material in arriving at the decision which has resulted into failure of justice and several other grounds.2. The petitioner was recruited in Class IV cadre in April 1952 and was promoted as Storeman after passing necessary examination which post is now designated as Non-Matric Clerk in the pay-scale of Rs. 105-135. The petitioner was also confirmed in the clerical cadre in the above pay-scale and was further promoted to officiate as Store Clerk in the revised pay-scale of Rs. 260-400. According to the petitioner he was on sick leave from 10-11-1965, initially he was suffering from chronic bronchitis ...
Commissioner of Wealth-tax, Gujarat-i, Ahmedabad Vs. Sadiqali Samsuddi ...
Court: Gujarat
Decided on: Nov-16-1983
Reported in: [1985]152ITR190(Guj)
Mehta, J. 1. At the instance of the Commissioner of Wealth-tax, Gujarat, the following question is referred to us for our advice : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the fixed deposits blocked account of the assessee in the Ceylonese bank, the face value of which has been subjected to tax in the assessee's wealth-tax assessment was not cash and, therefore, it should have been valued under section 7(1) of the Wealth-tax act, 1957 ?' 2. 'Briefly stated, the facts leadings to this reference are as under : The assessment year involved in this reference are 1969-70 to 1973-74. The assessee is a repatriate from Ceylon where he was carrying on business. The assessee claimed that he was compelled to leave, Ceylon and that though he was permitted to visit that country occasionally for short duration, he was not allowed to carry on business there, with the result that he left behind certain assets which were, under the directions o...
P.M. Ghiya (Decd.) (by Legal Representative) Vs. Commissioner of Incom ...
Court: Gujarat
Decided on: Nov-16-1983
Reported in: [1985]152ITR562(Guj)
Mehta, J.1. The assessment year under reference is 1971-72, previous year relevant to the assessment year being S.Y. 2026 which ended on October 30, 1970. The assessee, P.M.Ghiya, since deceased, made an annuity deposit, and in the year of accounting relevant to the assessment year under reference, an amount of Rs. 6,636 was returned out of the said deposit to the estate of the deceased, P.M.Ghiya, which was represented by his legal representative, Shri K.P.Ghiya, who happened to be the executor under the will of the deceased assessee. The question which arose for consideration before the ITO was whether the said amount of Rs. 6,636 was includible in the income of the estate of the deceased On behalf of the assessee, it was contended that the said amount was an income in the bands of the executor and, therefore, should not be included in the income of the estate. This contention did not find favour with the ITO who held that the said amount was includible in the total income of the est...
Kumudbhai Mangalbhai Talpada Vs. Surubha Jhala, D.S.P. Kaira and ors.
Court: Gujarat
Decided on: Nov-15-1983
Reported in: (1984)1GLR625
S.A. Shah, J.1. The petitioner who was a police constable has challenged the order of his dismissal passed by the District Superintendent of Police, Kaira on 18-7-1975, produced at Annexure-C to the petition.2. It appears that the first respondent, District Superintendent of Police, Kaira has dismissed the petitioner from service on the ground that the petitioner was convicted by the Judicial Magistrate, First Class, Kaira, under Section 145 of the Bombay Police Act, 1951, and, therefore, his conduct cannot be said to be fit to continue him in service. Against the said decision the petitioner filed an appeal before the Dy. Inspector General of Police, Gandhinagar who accepted the decision of the District Superintendent of Police and dismissed the appeal. Against the said decision of the Dy. Inspector General of Police, the petitioner filed a revision application before the Inspector General of Police who also dismissed the same by his order dated 4-3-1977 on the ground that he had no p...
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