Gujarat Court October 1992 Judgments
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Controller of Estate Duty Vs. Laxmanbharati Guru Dhanbharati (Accounta ...
Court: Gujarat
Decided on: Oct-15-1992
Reported in: [1993]203ITR860(Guj)
S.D. Dave, J. 1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the undermentioned two questions while exercising the jurisdiction under section 64 of the Estate Duty Act, 1953, for our opinion and answer : '1. Whether, on the facts, construction of the will dated April 14, 1958, and on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that no property passed on the death of the deceased, Dhanbharati Guru Gangabharati, which could be included in the dutiable estate of the deceased under any of the provisions of the Estate Duty Act, 1953 2. Whether the finding of the Appellate Tribunal that the deceased, Dhanbharati Guru Gangabharati, was a Mahant of the Mota Math at Sidhpur and on his death no property could be said to have passed under section 5, 6 or 7 of the Estate Duty Act and consequently nothing was includible in the dutiable estate of the deceased is correct in law and on the evidence on record ?' 2. The fac...
New India Industries Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Oct-14-1992
Reported in: [1993]203ITR933(Guj)
G.T. Nanavati, J. 1. The Income-tax Appellate Tribunal has referred the following four questions to this court at the instance of the assessee under section 256(1) of the Income-tax Act, 1961 : For the assessment year 1972-73 and 1973-74 : '(1). Whether, on the facts and circumstances of the case, the Appellate Tribunal was right sin law in holding that the rent income derived in respect of factory building No. 2 was chargeable under the head 'Income from house property ' and that no depreciation was allowable in respect thereof under section 32(1)(ii) of the Income-tax Act, 1961 (2) If the answer to question No. 1 is in the negative, whether the Tribunal was correct in law in invoking the provisions of section 32(1) read with section 39(2) of the Income-tax, while holding that along with the factory building was a business asset no depreciation was allowable on the same in view of the character of its user For the assessment year 1973-74 : (3) Whether, on the facts and in the circu...
Gujarat State Road Transport Corporation Vs. Chandulal G. Rasadiya
Court: Gujarat
Decided on: Oct-14-1992
Reported in: (1993)1GLR442
M.B. Shah, J.1. The common question involved in these two petitions is whether the State Transport Corporation is required to follow the procedure prescribed for dismissal of its employee under the Discipline & Appeal Procedure with regard to a 'Badli worker' before removing his name from the waiting list prepared for the Badli workers on the ground of grave misconduct by the Badli workers.2. In Special Civil Application No. 89 of 1990 the respondent was given work as a Conductor as Badli worker on 30th March, 1982. It is alleged against him that he has not issued tickets to 4 passengers who boarded the bus from village Matira and were go to Kerala on Amreli - Babra Road. For the said misconduct of misappropriation explanation of the respondent was called for by show cause notice dated 1st October, 1982 why his name be not cancelled from the waiting list of Badli workers. After considering his reply, his name was cancelled from the waiting list with permanent effect by an order dated 1...
Commissioner of Income-tax Vs. Shree Digvijay Cement Co. Ltd.
Court: Gujarat
Decided on: Oct-12-1992
Reported in: [1994(68)FLR288]; [1993]203ITR746(Guj)
G.T. Nanavati, J. 1. At instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee was entitled to deduction of the entire amount of Rs. 25,47,829 even though on actuarial basis the assessee's liability towards payment of gratuity fund arose during the previous year under consideration only by Rs. 8,47,851 ?' 2. The concerned assessment year is 1973-74, the previous year being the calendar year 1972. The assessee made a provision of Rs. 25,47,829, that being his liability towards payment of gratuity till the end of that year and it claimed a deduction of the entire amount. The stand of the Revenue was that it was entitled the deduction of Rs. 8,47,815 being the liability which arose for that year on actuarial basis. 3. A similar question had arisen in the ...
Late Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. First ...
Court: Gujarat
Decided on: Oct-12-1992
Reported in: [1993]203ITR803(Guj)
S.D. Dave, J. 1. The Tribunal, Ahmedabad Bench 'B', while exercising the jurisdiction under s. 64(1) of the ED Act, 1953, has at the instance of the accountable person referred the undermentioned three questions for our answer and reply : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the residuary estate of late Shri C. M. Jhaveri or any part thereof passed on the death of his widow Aratgauri C. Jhaveri under s. 11 of the ED Act, 1953 ?' '2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that under the Will of C. M. Jhaveri, the deceased had life interest in the remainder estate, left after discharge of specific legacies without any discretion in the execution regarding disbursement of the income of the estate ?' '3. Whether, on the facts and in the circumstances of the case, the deceased Aratgauri had interest in possession in the residuary estate under the Will of Shri C. M. Jhaveri ?' ...
Oriental Fire and Genl. Ins. Co. Ltd. Vs. Amarsing Pratapsing Sikliker ...
Court: Gujarat
Decided on: Oct-12-1992
Reported in: I(1993)ACC627; 1994ACJ240; (1993)1GLR270
J.N. Bhatt, J.1. The respondent No. 1, Amarsing Pratapsing, aged about 24, (original claimant) filed a claim petition under the provisions of Section 110-A of the Motor Vehicles Act, 1939 ('M.V. Act' for short) and claimed compensation for an amount of Rs. 1,50,000/- for the personal injuries sustained by him in a vehicular accident, which occurred on 24.8.1980, against the respondent No. 2-original opponent No. 1 (driver), respondent No. 3-original opponent No. 2 (owner) and the appellant-original opponent No. 3 (insurer) in respect of offending truck No. GTK 3393. They are hereinafter referred to as the original claimant and original opponents for the sake of convenience and brevity.2. The truck in question was proceeding from Bombay to Dabhoi at the relevant point of time and it was driven by original opponent No. 1, Kanchanbhai Chhaganbhai, as driver of the owner, original opponent No. 2, Pratapsing Lonasing, who is the father of the claimant. The truck was insured with original op...
Late Smt. Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. F ...
Court: Gujarat
Decided on: Oct-12-1992
Reported in: (1993)110CTR(Guj)249
S. D. DAVE, J. :The Tribunal, Ahmedabad Bench B, while exercising the jurisdiction under s. 64(1) of the ED Act, 1953, has at the instance of the accountable person referred the undermentioned three questions for our answer and reply :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the residuary estate of late Shri C. M. Jhaveri or any part thereof passed on the death of his widow Aratgauri C. Jhaveri under s. 11 of the ED Act, 1953 ?''2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that under the Will of C. M. Jhaveri, the deceased had life interest in the remainder estate, left after discharge of specific legacies without any discretion in the execution regarding disbursement of the income of the estate ?''3. Whether, on the facts and in the circumstances of the case, the deceased Aratgauri had interest in possession in the residuary estate under the Will of Shri C. M. Jhaveri ?'2. The fa...
Sonal Avinash Thakkar Vs. Dean, Baroda Medical College and ors.
Court: Gujarat
Decided on: Oct-08-1992
Reported in: AIR1994Guj4
R.A. Mehta, J.1. The petitioner challenges the policy and the committee decision of the respondent authorities of the medical college regarding postings of the resident doctors in various units. According to the petitioner, on admission to the post-graduate course (in general surgery), the choice of the unit should be left to the students in order of merit. Acc6rdirig to the respondents, the students are admitted to the post-graduate course in the subject of their choice according to their merit. However, on admission to the postgraduate course in the subject of their choice, question of allocation of unit is not left to the student concerned, but is being done by rotation. There are six seats in General Surgery and there are six units and these units are filled in by earmarking a particular unit called a 'credit unit' and that credit unit is rotated on every occasion. Therefore, when there are six units ABCDEF, six students admitted according to their merit will be allocated to these ...
Gujarat Road Transport Corporation Vs. Kachraji Motiji Parmar
Court: Gujarat
Decided on: Oct-08-1992
Reported in: (1993)1GLR302; (1994)IILLJ332Guj
Shah, J.1. Against the award dated April 30, 1989 passed by the Presiding Officer, Labour Court, Ahmcdabad, directing the petitioner to reinstate the respondent Bus Conductor on his original post with continuity of service without back wages, the Gujarat State Road Transport Corporation has filed this petition.2. By the order dated August 11, 1986 the respondent-Bus Conductor was dismissed from service on the ground that on September 14, 1984 when the respondent was on duty as a Conductor in a bus plying between Himatnagar and Gokalpura, it was found that-(i) he had issued tickets to 15 passengers for the fare of Rs. 2/- each which were issued by him in his previous trip which started at 13.15 hours between Himatnagar and Gokalpura. That means he has re-issued 15 tickets; (ii) he had also not issued tickets to passengers even though he had recovered fare from them (iii) he had issued 3 tickets in such a manner that they can be re-issued in subsequent trip; and (iv) he had not issued ...
Commissioner of Wealth-tax Vs. Gordhanbhai Jethabhai Patel
Court: Gujarat
Decided on: Oct-07-1992
Reported in: [1993]203ITR706(Guj)
G.T. Nanavati, J. 1. The Income-tax Appellate Tribunal has referred the following question to this court for its opinion under section 27 of the Wealth-tax Act, 1957 : 'Whether, on the facts and in the circumstances of the case, the finding of the appellate Tribunal that in spite of the partition effective on May 21, 1962 there was a Hindu undivided family of Shri Gordhanbhai Jethabhai Patel and his unmarried daughter and consequently addition of gift amount in the wealth of the assessee individual was not justified is correct in law ?' 2. Prior to partition on May 21, 1962, the joint family of Gordhanbhai Jethabhai Patel consisted of Gordhanbhai his wife his five sons and one unmarried daughter. The Joint family properties were partitioned on May 21, 1962, and in that partition, Gordhanbhai, his wife and five sons were given their shares. However no provisions was made for the unmarried daughter. Gordhanbhai had made a gift of Rs. 75,001 on October 20, 1966, to the Hindu undivided fam...
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