Gujarat Court September 1985 Judgments
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Laxmi Film Laboratory and Studios Pvt. Ltd. and anr. Vs. State of Guja ...
Court: Gujarat
Decided on: Sep-06-1985
Reported in: (1986)1GLR263
R.C. Mankad, J.1. The question which arises for my consideration in this petition is whether the petitioners are entitled to clam subsidy at the rate of Rs. 50,000/- per film limited to maximum six films per year for feature films produced by them during a period of five years from March 7, 1975 to March 6, 1980 under the resolution Annexure T dated July 25, 1975 of the Government of Gujarat, Industries, Mines and Power Department.2. Petitioner No. 1 is a private limited Company and petitioner No. 2 is its Chairman. The Government of Gujarat passed a resolution Annexure 'A' dated December 18, 1969, declaring a policy for granting financial assistance and giving incentives for setting up film studios in the Gujarat State. That resolution amongst other things provided that the State Government would consider guaranteeing advances upto Rs. 25 lacs from commercial banks on merits when the parties are unable to get assistance from the Gujarat Industrial Investment Corporation for setting up...
Kedarnath Tukaram Nikam Vs. Prataprao Khanderao Ta Rare
Court: Gujarat
Decided on: Sep-06-1985
Reported in: (1986)1GLR657
I.C. Bhatt, J.1. This Revision Application has been directed against the order passed below Application Exhibit 20 in Misc. Application No. 132 of 1978 of the Court of Small Causes at Baroda.2. The petitioner herein is a tenant and the opponent is the landlord. Rent Suit No. 538 of 1977 was filed by the present opponent-landlord against the petitioner-tenant for the recovery of the possession of the premises on the ground of non-payment of arrears of rent for more than six month on the date of the Notice. The said suit proceeded ex parte on 26-4-1978 against the tenant and it was decided in favour of the landlord-present opponent. The petitioner-tenant was ordered to handover actual physical and peaceful possession of the demise rented premises to the opponent-landlord along with the arrears of rent, electric charges and costs of the suit. The landlord-present opponent had filed execution Petition No. 291 of 1978 for the recovery of the possession and the arrears of rent alongwith cost...
Commissioner of Income-tax Vs. Sandeep Bipinchandra
Court: Gujarat
Decided on: Sep-05-1985
Reported in: [1987]163ITR157(Guj)
Kapadia, J.1. The present reference is made under section 256(1) of the Income-tax Act, 1961. The question that is referred for opinion is as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that in the present case, the question whether surcharge was leviable or not was open to argument and debate and, therefore, the surcharge could not have been levied by rectifying the assessment order under section 154 of the Act ?'2. The assessment year under reference is 1968-69, the previous year being Samvat year 2023. The assessee who is a minor was admitted to the benefits of a partnership firm in the name and style of Ojas Corporation. Besides the share income from the said firm, the assessee derived income from interest, dividends and house property. After the assessment for the assessment year 1968-69 was completed, it came to the notice of the Income-tax Officer that the annuity deposit payment by the assessee has been worked out at th...
Commissioner of Income-tax Vs. Avkash Nidhi
Court: Gujarat
Decided on: Sep-04-1985
Reported in: (1986)51CTR(Guj)301; [1986]160ITR729(Guj)
A.M. Ahmadi, J.1. The assessee, Avakash Nidhi, is a public charitable trust. The reference concerns the assessment year 1972-73. During the said assessment year, the assessee disclosed the following donations, namely : ValueRs.(i) 200 ordinary shares of Ahmedabad Mfg. 80,900and Calico Printing Co. Ltd. received as capitaldonation from Shreyas Foundation subject to thecondition that the said shares be held as part of thecorpus of the Trust(ii) 43 ordinary shares of Karamchand 1,10,166Prermchand Pvt. Ltd. received as capital donationfrom Smt. Leena A. Sarabhai(iii) 60 ordinary shares of Karamchand 54,680Premchand Pvt. Ltd. received as capital donationsfrom Smt. Leena A. Sarabhai subject tobank's loan and charge of Rs. 80,5002. The assessee claimed that the value of these donations aggregating to Rs. 2,45,746 is not liable to tax. The Income-tax Officer accepted the assessee's claim for the non-taxability of items Nos. (ii) and (iii) but so far as item No. (i) is concerned, he brought it ...
Bai Mani Widow of Jakhlabhai Hurjibhai and ors. Vs. Executive Engineer ...
Court: Gujarat
Decided on: Sep-04-1985
Reported in: (1986)1GLR325; (1986)IILLJ426Guj
1. The appellants herein are the widowed mother, 2 minor sons and a minor daughter of deceased Mahendrabhai Rathva, who died on 18th February, 1979 while he was working at Rami Irrigation Project Thagam, Taluka Chhota Udepur, District Baroda, while doing the excavation work. He was paid daily wages at Rs. 7-60 ps. The appellants claimed a sum of Rs. 18,000/- as compensation and Rs. 9,000/- as penalty under S. 4A of Workmen's Compensation Act, 1923 (hereafter-Act). The learned trial Judge held that the appellants were entitled to get the compensation at Rs. 18,000/- and Rs. 9,000/- as penalty with running interest at 6% per annum from the date of application till realisation. The learned Judge also held that the deceased was the employee of the Contractor who is respondent No. 2 herein. He also held that the respondent Nos. 1 and 3 i.e., Executive Engineer and the State of Gujarat were not liable to pay the amount awarded as compensation and penalty. 2. Mr. M. S. Shah, the learned couns...
Bai Mani and ors. Vs. Executive Engineer, Irrigation Project, Division ...
Court: Gujarat
Decided on: Sep-04-1985
Reported in: I(1987)ACC76
A.S. Qureshi, J.1. The appellants herein are the widowed mother, 2 minor sons and a minor daughter of deceased Mahendrabhai Rathva, who died on 18th February, 1979 while he was working at Rami Irrigation Project Thagam, Taluka Chhota Udepur, District Baroda, while doing the excavation work. He was paid daily wages at Rs. 7.60 ps. The appellants claimed a sum of Rs. 18,000/- as compensation and Rs. 9,000/- as penalty under Section 4A of Workmen's Compensation Act, 1923 (hereafter-Act). The learned trial Judge held that the appellants were entitled to get the compensation at Rs. 18,000/- and Rs. 9,000/- as penalty with running interest at 6% per annum from the date of application till realisation. The learned Judge also held that the deceased was the employee of the Contractor who is respondent No. 2 herein. He also held that the Respondent Nos. 1 and 3 i.e., Executive Engineer and the State of Gujarat were not liable to pay the amount awarded as compensation and penalty.2. Mr. M.S. Shah...
Rajabali Nazarali and Sons Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-02-1985
Reported in: (1986)55CTR(Guj)154; [1987]163ITR7(Guj)
A.M. Ahmadi, J.1. The assessee partnership firm carried on business in trunks and umbrellas in two shops situate in a busy business locality, namely, Pankore Naka, Gandhi Road, Ahmedabad. Both these shops were in the occupation of the assessee as tenants. By virtue of the provisions of the Bombay Rent Act, the assessee was protected from eviction. Out of these two shops, one shop bearing Municipal Census Nos. 2635/4242 and 2636/4243 situate in Jamalpur Ward No. 2 was immediately adjacent to the shop occupied by M/s. Bata Shoe Company Private Limited. As the shop occupied by the said company was not sufficiently commodious, the company entered into negotiations with the assessee firm for acquiring possession of the aforesaid shop for extending the premises in its occupation. The assessee ultimately agreed to vacate and deliver possession of the said shop to the company on the latter paying a sum of Rs. 1,51,000 to the assessee. On the culmination of the negotiations, the company paid an...
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