Gujarat Court July 1984 Judgments
Bharat Vijay Mills Ltd. Vs. Income-tax Officer, Company Circle-viii, A ...
Court: Gujarat
Decided on: Jul-27-1984
Reported in: (1985)45CTR(Guj)60; [1985]154ITR786(Guj)
Mehta, J.1. Since a common question arises in both these petition as to what is the true construction and effect of benevolent circulars issued by the Central Board Direct Taxes under s. 119 of the I.T. Act, 1961, in the matter of development rebate so as to overcome the difficulties experienced by the assessees pursuant to the decision of this court in Surat Textile Mills Ltd. v. CIT : [1971]80ITR1(Guj) , we think it fit to dispose of both these petitions by this common judgment. 2. We may briefly state the relevant facts in these two petitions so as to appreciate the reliefs claimed by the respective petitioners. 3. In Special Civil Application No. 1959 of 1979, the petitioner company claimed development rebate at 15% for the assessment year 1972-73, in the sum of Rs. 2,76,140 by creating reserve of Rs. 1,24,908. The ITO, Ahmedabad, allowed development rebate of Rs. 1,66,285 only. The petitioner company, therefore, carried the matter in appeal before the AAC. In the course of hearing...
Tag this Judgment!Commissioner of Income-tax Vs. Karamchand Premchand Pvt. Ltd.
Court: Gujarat
Decided on: Jul-27-1984
Reported in: (1985)46CTR(Guj)228; [1985]152ITR94(Guj)
Talati, J.1. The Income-tax Appellate Tribunal, Ahmedabad, on directions of this High Court, because of the prayer of the Commissioner of Income-tax, Gujarat, Ahmedabad, referred to this High Court, the following two questions for opinion and these questions call for answer in I.T.R. No. 170 of 1976:' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the remuneration to the extent of Rs. 5,14,157 in respect of the previous year ended on March 31, 1967, for the assessment year 1967-68, was allowable as deduction in the assessment year 1968-69?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the directors are the employees of the assessee-company, and, therefore, the contributions to their provident fund and superannuation fund are allowable as deductions '2. These references have arisen under the following circumstances ;3. Karamchand Premchand Private Limited, Ahmedabad, is t...
Tag this Judgment!Nileshkumar Hargovindbhai Vs. A.K. Pradhan and ors.
Court: Gujarat
Decided on: Jul-27-1984
Reported in: (1985)2GLR865
A.S. Qureshi, J.1. The petitioner herein challenges the order dated 20-1-1978 passed by the Secretary, Revenue Department, Government of Gujarat rejecting the revision application of the petitioner and confirming the order dated 21st May, 1977 passed by the Collector, Surendranagar whereby the sale in favour of the petitioner was set aside on the ground that the petitioner was not an agriculturist and the land in question being an agricultural land could not have been sold or transferred to him.2. Mr. D. D. Vyas, the Learned Counsel for the petitioner has urged that the land in question is situated in Wadhwan city and that the permission was granted to its original owner one Bhikha Ranmal on 7th December, 1961 for non-agricultural use. A lay out plan was sanctioned on 4th November, 1966. Bhikha Ranmal sold the land in question to the present petitioner on 13th December, 1956. The Collector, Surendranagar issued a notice dated 30th October, 1976 and called upon the present petitioner to...
Tag this Judgment!The Proprietary High School, Trust, Ahmedabad and ors. Vs. State of Gu ...
Court: Gujarat
Decided on: Jul-23-1984
Reported in: AIR1985Guj146; (1985)1GLR216
P.S. Poti, C.J.1. We have before us a batch of 10 applications three of which are by school managements and the rest by students seeking admission to the XIth standard in the science stream. The fourth and fifth of these applications are by students of the institutions which are the petitioners in the second and third petitions respectively. These petitions arise by reason of a circular issued by the' Education Department of the Government concerning admission to the science stream of the XIth standard for the academic year 1984-'85. Even previously norms, for such admission had been set, to which we will refer in due course. The norms set for the current academic year have caused these petitions at the instance of three managements of schools in Ahmedabad city who complain that the circular infringes their right by reason of the direction to admit 20% of the students in standard XI in their schools from among students outside their own institutions. The students who are petitioners in...
Tag this Judgment!Ahmedbhai and Co. and anr. Vs. Nirmalaben and ors.
Court: Gujarat
Decided on: Jul-20-1984
Reported in: II(1984)ACC521
N.H. Bhatt, J.1. This First Appeal preferred by original opponents Nos. 2 & 3 . of the Motor Accident Claims Petition No. 61 of 1974 of the Motor Accident Claims Tribunal at Bharuch is directed against the award of Rs. 30,000/- made by the Tribunal against them and in favour of the two claimants the widow and the minor daughter of the deceased Maganbhai.2. This matter is being called out since day before yesterday, but at no time M/s. Choksi and Karnik were available. However, we could find some other pair available and we had, therefore, not dealt with the matter is recalled, no one is present and we have to dismiss this First Appeal with costs for want of prosecution.3. This bring us to the cross objections filed by the original claimants. It is to be noted with pertinent at this stage that in view of the dismissal of owner and the Insurance Company's First Appeal, the judgment of the Tribunal holding the owner and the Insurance Company liable for making good the loss the present res...
Tag this Judgment!Kureshi Hussainbhai Motibhai and ors. Vs. Saiyad Sidar Kesharbhai and ...
Court: Gujarat
Decided on: Jul-18-1984
Reported in: (1985)1GLR139
S.A. Shah, J.1. This is a second round of litigation. Respondent No. 1 lost his case before the Civil Court at all levels including this Court, and inspite of clear findings of this Court, the petitioners were subjected to harassment by summary proceedings in respect of mutation of entry in the records of rights on account of an application made by respondent No. 1 for mutating his name as the; owner of certain pieces of land under Karami Lekh No. 56 alleged to have been executed by the Begam Saheba of erstwhile Jainabad State, in his favour.2. Petitioners Nos. 1 and 2 had purchased land bearing survey No. 241 situated in the Sim of Jainabad village by a registered sale-deed dated 18-5-1955 from the father of respondent No. 1. Similarly, petitioner No. 3 also purchased survey No. 37 situated in the same village from the father of respondent No. 1 by a registered sale-deed dated 18-1-1955.3. Respondent No. 1 raised a dispute and threatened petitioners Nos. 1 and 2, and under the apprehe...
Tag this Judgment!Amreli District Co-operative Sale and Purchase Union Ltd. and ors. Vs. ...
Court: Gujarat
Decided on: Jul-17-1984
Reported in: (1984)2GLR1244
B.K. Mehta, J.1. By this group of Special Civil Applications the co-operative societies of diverse nature such as primary societies as well as federal societies extending service and credit facilities, producer societies banking societies rendering banking services at urban, district and State level, sales and purchase unions at taluka, district and State level, challenge the Gujarat Co-operative Societies (Amendment) Act, 1981 (hereinafter referred to as 'the impugned Act of 1981) and the Gujarat Co-operative Societies (Amendment and Validation) Act, 1982 (hereinafter referred to as 'the impugned Act of 1982) by which the Gujarat Co-operative Societies Act, 1961 (hereinafter referred to as 'the principal Act) has been substantially amended. Since challenge to these two amending Acts in all these Special Civil Applications is almost on identical grounds and the main contentions urged by the Learned Counsel appearing in these matters are also identical, we propose to dispose of the enti...
Tag this Judgment!Pratap V. Soni Vs. Gandhidham Development Authority and ors.
Court: Gujarat
Decided on: Jul-16-1984
Reported in: AIR1985Guj68
ORDER1. In this petition under Art. 226 of the Constitution, the petitioner who is an occupant of a structure standing on a plot bearing No. BBZ-N2 of Gandhidham, has challenged the order passed by the Board of Appeal under S. 19 of the Gandhidham (Development and Control on Erection of Buildings) Act, 1957, hereinafter referred to as the Gandhidham Act. As the said Board has passed the order deciding the lis between the parties in a quasi-judicial manner, even though the said Board is not deemed to be a civil court, its decision will be amenable to the jurisdiction of this court under Art. 227 of the Constitution. This petition is, therefore, treated to be one under Art. 227 thereof and is being disposed of accordingly. The respondents to this petition are, the Gandhidham Development Authority which is joined as respondent No. 1 and respondents Nos. 2 and 3 who are the owner of the house property bearing No. BBZ-N-2, and the Board of Appeal respectively.2. It is necessary to briefly g...
Tag this Judgment!Parmar Smitaben Khemchandbhai and ors. Vs. Gujarat Nursing Council and ...
Court: Gujarat
Decided on: Jul-16-1984
Reported in: AIR1985Guj81
ORDER1. This group of four petitions involves common questions of law and, therefore, at the request of the learned Counsel for the parties they have been heard together and are being disposed of by this common judgment. In these petitions the petitioners challenge the examination results declared by the Gujarat Nursing Council, (hereafter called 'Council') on the basis of the interpretation of the Bye-laws and the examination instructions issued there under. In particular the petitioners challenge the power of the Council to amend or alter the provisions contained in the Byelaws and instructions by the Administrative Order contained in the resolution of the Council.2. At the hearing of these petitions Mr.V. J. Desai, the learned Counsel for the petitioners in the Special Civil Application No. 3761/83 has contended that the Council is not justified in taking a stand that the meeting of the Board of Examiners is not necessary in view of the fact that gracing policy with regard to the ca...
Tag this Judgment!Dhrangadhra Taluka Sahakari Kharid Vhechan Sangh Ltd. Vs. Rampratap Ha ...
Court: Gujarat
Decided on: Jul-13-1984
Reported in: AIR1985Guj78
Shah, J.1. The appellant had filed Special Civil Suit No. 16 of 1971 for recovering Rs, 1,89,630-93 from the respondents contending that the plaintiff Co-operative Society was producing salt and was selling it. The defendant had agreed to purchase the salt from the plaintiff on 7-4-64 at the rate agreed between the parties. As there was breach of contract between the parties and also the defendants were not paying the remaining price of the goods, the plaintiff had filed the aforesaid suit for recovery, of the amount is stated in the plaint.2. In the plaint itself the plaintiff has averred that previously they were bona fide prosecuting proceeding before the Board of Nominees under the Gujarat Co-operative Societies Act. 1961. Before the Registrar they had filed Levadi Suit No. A. B. N. 194 of 1965 on 17-1-65 for this very purpose. Finally the said proceedings were terminated by the judgment of the Gujarat High court on 29th September 1970wherein it was held that the dispute being betw...
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