Gujarat Court October 1985 Judgments
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S.H. Sanghvi Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Oct-03-1985
Reported in: (1986)1GLR222
R.C. Mankad, J.1. Petitioner a retired District Judge who was re-employed as President of the Industrial Court, has filed this petition praying for refixation of his pay on account of revision of pay-scale of selection grade of the District Judge with effect from January 1, 1973; and refixation of his pension, commutation of his pension on the basis of such refixation and payment of arrears of difference in pension and gratuity as a result of his re-employment as President of the Industrial Court.2. Petitioner was District & Sessions Judge of Kutch at Bhuj, when he was appointed as Member of the Industrial Court under the Government Resoution dated June 1, 1967. Petitioner was entitled to special pay of Rs. 200/- in addition to the pay which be was getting as District & Sessions Judge, when he was appointed as a Member of the Industrial Court. Petitioner retired from service on reaching superannuation age of 58 years on October 28, 1972. At the time of retirement, petitioner's pay was ...
Whitco Ltd. Vs. Collector of Central Excise and anr.
Court: Gujarat
Decided on: Oct-03-1985
Reported in: (1986)1GLR246
P.R. Gokulakrishnan, C.J.1. The only point urged by Mr. Nanavaty, the learned Counsel appearing for the petitioner, in Special Civil Application No. 2738 of 1980 is that the freight of Rs. 6/- paid at the factory gate per unit of the container has to be deducted in determining the excisable value of the goods. The Assistant Collector has included it in determining the excisable value of the goods and levied the excise duty. Questioning the same this Special Civil Application has been filed. In the decision in Union of India and others etc. v. Bombay Tyre International Ltd. and etc. : 1983ECR653D(SC) the Supreme Court had occasion to consider the nature of such a freight in paragraphs 51 and 52 of its judgment. It is specifically held that the assesses will be entitled to deduction on account of the cost of transportation of the excisable article from the factory gate to place or places where it is sold. It is further held that the cost of transportation will include the cost of insuran...
Ansuyaben Hemantsingh Jadeja Vs. Anirudhsinh Harisinh Zala and anr.
Court: Gujarat
Decided on: Oct-03-1985
Reported in: (1986)2GLR1303
A.P. Ravani, J.1. The petitioner-wife filed an application for maintenance on July 6, 1981, in the court of learned JMFC, Morbi, being Misc. Criminal Application No. 21 of 1982. She claimed maintenance for herself and on behalf of two minor children, namely, minor son Manharsinh and minor daughter Gayatri. It was alleged that before about nine years from the date of application the marriage between the parties took place as per the Hindu religion and caste custom of the parties. That one son Manharsinh and one daughter Gayatri were born out of the wedlock. Till sometime after the marriage she was treated well, but later on, she was being ill-treated by the paternal aunt and sister of the opponent-husband. Sometimes she was not even given food and was being kept in a position inferior to that of a servant. That in the month of November 1980 she was severely beaten by locking inside the house, her life was in danger. Even when there was heavy flood in Morbi, she was not allowed to go to ...
Commissioner of Income-tax Vs. Visnagar Taluka Mazdoor Sahakari Mandal ...
Court: Gujarat
Decided on: Oct-03-1985
Reported in: (1986)51CTR(Guj)57; [1987]163ITR224(Guj)
Ahmadi, J.1. The assessee, a co-operative society was engaged at all material times in undertaking contract works for construction of roads and dams as well as digging of tube-wells, etc. It maintained different sets of accounts for different works undertaken from time to time according to the mercantile system of accounting. We are concerned with the assessment year 1970-71, previous year having ended on June 30, 1969. 2. Three questions have been referred under section 256(1) of the Income-tax Act 1961 (hereinafter called 'the Act') for our opinion. They are as under '(1) Whether, on the facts and in the circumstances of the case, the decision of the Tribunal that the payment of Rs. 15,000 to the gratuity fund was allowable under section 28 of the Income-tax Act, 1961, being loss incidental to the business, or on the ground of commercial expediency was right in law (2) Whether the amount of Rs. 20,059 in respect of the contribution to provident fund is an allowable deduction under s...
Commissioner of Income-tax Vs. Namlabhai Bhanabhai
Court: Gujarat
Decided on: Oct-01-1985
Reported in: (1986)51CTR(Guj)27; [1987]163ITR189(Guj)
Ahmadi, J.1. The assessee, an individual, filed his return of Income for the assessment year 1969-70 in response to a notice under section 139(2) of the Income-tax Act, 1961 (hereinafter called 'the Act'). While declaring his total income to be nil, he stated in Part IV of the revised return that he had received an amount of Rs. 1,16,500 as prize money from Makam Sahitya Harifai, a crossword competition. After recording the assessee's statement on December 18, 1970, the Income-tax Officer came to a tentative conclusion that the claim stated in Part IV of the revised return was not a genuine one. Notice under section 142(1) of the Act was, therefore, issued calling upon the assessee to furnish certain information regarding his investments and expenditure in the prescribed form. Since the assessee failed to comply with this notice, the assessment was completed under section 144 of the Act. The Income-tax Officer after appreciating the evidence on record came to the conclusion that the cl...
Commissioner of Income-tax Vs. Khodidas Motiram Panchal
Court: Gujarat
Decided on: Oct-01-1985
Reported in: [1986]161ITR99(Guj)
A.M. Ahmadi, J. 1. The assessee, a registered partnership firm, is engaged in the manufacture of machinery spare parts since November, 1967. The partnership then consisted of two adults and two minors were admitted to the benefits of the partnership. Minor, Chandrakant Ambalal, attained majority on January 31, 1970, which necessitated a change in the constitution of the firm. Accordingly, the firm was reconstituted under the partnership deed of February 2, 1970, annexure 'F', to the statement of the case. According to this partnership deed, three adults, namely, (1) Ambalal Khodidas; (2) Kashiben Khodidas and (3) Chandrakant Ambalal, constituted the firm with minor, Manubhai Ambalal, admitted to the benefits of the partnership. The minor was given 20 ps. share in the profits with no liability to share the losses. The rest of the 80 ps. were divided amongst the three partners, Ambalal taking 30 ps. in a rupee and the other two partners 25 ps. each. However, so far as the liability to sh...
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