Gujarat Court April 1991 Judgments
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Gajanan Maganlal Parikh and ors. Vs. Municipal Corporation, Dana Pith ...
Court: Gujarat
Decided on: Apr-16-1991
Reported in: AIR1993Guj53
Jani, J.1. The petitioners who were originally the members of a Hindu Undivided Family and who after partition became the owners of different portions of land bearing final plots Nos. 951 and 952 of the Town Planning Scheme, Ahmedabad (Khokhra Mehmedabad Extension) No. XXV reconstituted from Survey Nos. 253/1 and 254 part of Khokhra Mehmedabad locality, have filed this petition under Article 226 of the Constitution of India for obtaining a declaration that the designation and reservation of the said plots for the purpose of respondent Municipal Corporation for housing has lapsed and that the petitioners are free to develop or deal with the said plots as per their wishes and in the alternative they have prayed for an appropriate writ directing the respondents to acquire the petitioners' lands which were reserved by the respondent Municipal Corporation in the final development plan in accordance with the provisions of the local Town Planning Act read with Land Acquisition Act, 1894 or to...
Parekh Electric Wire Industries Pvt. Ltd. Vs. State of Gujarat
Court: Gujarat
Decided on: Apr-15-1991
Reported in: [1992]85STC464(Guj)
G.T. Nanavati, J.1. In both these references a common question arises for consideration and that is whether super enamelled copper winding wire ('SECW wire', for short) would fall within entry 16(2) or entry 41 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969. Both these references are, therefore, disposed of this common judgment. 2. In Sales Tax Reference No. 6 of 1983, we are concerned with a manufacturer-seller of SECW wire. M/s. Parekh Electric Wire Industries Pvt. Ltd. is a manufacturer of SECW wire. It made an application to the Deputy Commissioner of Sales Tax under section 62 of the Act for determination as to the rate of tax leviable on the sale made by it of '19 gauge-37.20 kgs. super enamelled copper winding wire' to M/s. B. M. Electricals and Motor Winders of Baroda on June 13, 1977. The Deputy Commissioner held that SECW wire cannot be regarded as spare part of electric motor and, therefore, its sale was liable to tax as electric goods falling under entry 41 of Sc...
The Competent Officer, Gujarat Housing Board Vs. K.B. Parmar and ors.
Court: Gujarat
Decided on: Apr-15-1991
Reported in: AIR1993Guj5; (1992)1GLR79
ORDERC.K. Thakkar, J.1. This group of petitions is filed against the order dated May 30, 1987 passed by the District Judge, Bhavnagar in various appeals filed before him under Section 9 of the Gujarat Public Premises (Eviction of Unauthorised Occupants) Act, 1972 (hereinafter referred to as 'the Public Premises Act').2. The facts giving rise to the present controversy may now be shortly stated.'The petitioner is a 'Board' i.e. the Housing Board constituted under Section 3 of the Gujarat Housing Board Act, 1961 (hereinafter referred to as 'the Housing Board Act'). The respondent in each petition is an allottee of a tenament either in Middle Income Group (MIG for short) or in Lower Income Group (LIG for short) Scheme of Housing Board at Bhavnagar. It is the case of the petitioner-Board that the allottees had not paid rent equivalent to amount of instalments due and payable under the agreement to sell entered into between the Housing Board on one hand and the allottees who are tenants of ...
Mafatlal Industries Ltd. Vs. Nadiad Nagarpalika and anr.
Court: Gujarat
Decided on: Apr-12-1991
Reported in: (1993)2GLR1127
A.P. Ravani, J.1. What do the words 'consumption' and 'use' mean occurring in the provisions of the definition of the term 'octroi' in Section 2(16), in Section 99(i)(iv) of the Gujarat Municipalities Act, 1963? (hereinafter referred to as 'the Act'). This is the principal question which is arising for consideration in this petition.2. The Facts: The petitioner-Company is manufacturing textile goods and for the purposes of carrying on manufacturing activity it brings into the octroi limits of Nadiad Town cotton, man-made fibre, machinery, machinery parts, colours, chemicals and such other articles. On the articles brought within the octroi limit, the petitioner pays octroi duty as per the rates prescribed in the Schedule to the rules and the bye-laws framed by Nadiad Municipality under the relevant provisions of the Act. Out of the articles so manufactured the petitioner-Company takes out some articles outside the octroi limits for the purposes of processing the some. Processing work i...
Union of India (Uoi) Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Apr-11-1991
Reported in: (1993)1GLR903
G.N. Ray, C.J.1. Rule. Since the learned Counsel for the respondents has appeared, service of the notice of Rule is dispensed with and by consent of parties the matter is treated as listed for final hearing. The petitioner Union of India has moved this application being aggrieved by the refusal by the Registering Officer under the Registration Act, 1908, to register the document of Sale Deed presented by the petitioner on the ground that the Central Government should file necessary declaration under the Urban Land (Ceiling & Regulation) Act, 1976. Respondent No. 1 is the State of Gujarat and respondent No. 2 is the officer appointed by the State Government for the territories of the State of Gujarat in exercise of the powers under Section 3 of the Registration Act, 1908. It appears that certain immovable properties were sought to be transferred by some persons. The Income Tax Authority, after the receipt of the statement under Sub-section (3) of Section 269 UC of the Income Tax Act, 19...
Consumer Education and Research Society Vs. Reserve Bank of India and ...
Court: Gujarat
Decided on: Apr-09-1991
Reported in: [1991]71CompCas556(Guj)
1. The petitioner is a Consumer Education and Research Society. As disclosed in the petition, the petition is filed for the benefit of members of the general public who avail of the facility of transferring money at concessional rates by different modes such as mail trasfer, telegraphic transfer and demand draft. According to the petitioner, this facility was available to the members of the general public since the year 1940. As amended in the year 1975, the facility remained in force up to march 1, 1986. Thereafter, it has been withdrawn by the respondent nationalised banks. On account of the withdrawal of this concessional facility, there is a rise in the charges levied by the banks while rendering services of mail transfer, telegraphic transfer and transfer by demand draft. The petitioner contends that the respondents banks could not have withdrawn the facility and the respondents including the Reserve Bank of India should be directed to continue to provide this concessional facilit...
The Municipal Corporation for the City of Ahmedabad Vs. Chelaram and S ...
Court: Gujarat
Decided on: Apr-09-1991
Reported in: AIR1992Guj107; (1992)1GLR51
1. This appeal is directed against the judgment and decree dated January 211, 1976, passed by the learned City Civil Judge, 8th Court, Ahmedabad, in Civil Suit No. 1809 of 1972. By the judgment and decree the learned Judge has held the notice dated June 14, 1972, issued by the appellant to the respondents under Section 54 of the Bombay Town Planning Act, 1955 (for short 'the Act'), read with Rule 27 of the Bombay Town Planning Rules, 1955 (for short 'the Rules'), as violative of principles of naturaI justice and therefore, illegal and has restrained the appellant from implementing or otherwise executing the said notice.2. The facts of the case may briefly be stated as follows:3. The respondents filed the suit against the appellant-Ahmedabad Municipal Corporation, alleging that the suit land belonged to one Ranchhodlal Mohanlal Panchal from whom respondent No. 2 had taken the same on lease, and respondent No. 2 had put on that land a wooden structure, and he was running a factory therei...
Haresh Kantilal Vora Vs. the Competent Authority and Additional Collec ...
Court: Gujarat
Decided on: Apr-09-1991
Reported in: AIR1993Guj41
Ravani, J.1. The petitioner was one of the partners of the firm named Madhusudan Oil Mill, Rajkot. The firm had purchased a place of land admeasuring 2465.10 sq. mtrs. by sale deed dated October 27, 1970. The land is situated within the limits of Urban Agglomeration Area of Rajkot town. On coming into force of the Urban Land (Ceiling & Regulation) Act, 1976, ('the Act' for short) the firm filled in the form under Section 6(1) of the Act. Before the competent authority, it was contended that the partnership documentdated April 16, 1971 was executed and as perthis partnership deed, individual partnerswere the co-owners of the land in question.Therefore individual holding of differentpartners was required to be taken intoconsideration and on this basis on one heldthe land in excess of the. ceiling limit. Thecompetent authority accepted the submissionand ordered to file the form as per his orderdated October 10, 1980.2. The Government in exercise, of its power under Section 34 of the Act i...
State of Gujarat Vs. Polythreads
Court: Gujarat
Decided on: Apr-03-1991
Reported in: [1991]82STC282(Guj)
G.T. Nanavati, J.1. The following question has been referred to this Court by the Gujarat Sales Tax Tribunal under section 69 of the Gujarat Sales Tax Act, 1969, at the instance of the State of Gujarat. 'Whether, on the facts and in the circumstances of the case, the Gujarat Sales Tax Tribunal was justified in law in holding that the sales of the goods obtained by the opponent-concern from the waste material originally purchased by it, after subjecting the same to the processes undertaken by it, constituted 'resales' of the original goods purchased, on the ground that no distinct commercial commodities were obtained from the original goods by subjecting them to the processes undertaken by the opponent-concern and, therefore, the opponent-concern was entitled to deduct the value of those sales from its turnover liable to tax ?' 2. The facts, as they appear from the judgment of the Tribunal, are that the assessee, who is a registered dealer under the Act, is engaged in the business of pu...
Dr. R.R. Shah Vs. R. Basu, Municipal Commissioner and ors.
Court: Gujarat
Decided on: Apr-03-1991
Reported in: (1992)1GLR215
A.P. Ravani, J.1. The petitioner is challenging the selection and appointment of respondent No. 4 as Additional Medical Officer of Health and also prays that he appointed to the same post. It is inter alia contended and prayed that respondent No. 4 is not qualified to hold the post in question and therefore, a writ of quo warranto be issued directing respondent No. 4 to vacate the post. The petitioner has also challenged the Constitutional validity of Section 53(1) of the Bombay Provincial Municipal Corporations Act, 1949 (for short 'the Act') as being violative of Articles 14 and 16 of the Constitution of India and as being inconsistent with the provisions of Section 54(3) of the Act. Section 53 of the Act empowers the Municipal Corporation to make appointment of certain Municipal Officers and Section 54 provides for constitution of staff selection committee in respect of certain posts.2. The Facts: The petitioner is serving as Deputy Health Officer with respondent No. 3-Ahmedabad Mun...