Gujarat Court February 1992 Judgments
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Bhikhiben Girdharbhai Rathod and ors. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Feb-13-1992
Reported in: (1993)2GLR1430
J.N. Bhatt, J.1. Rule. The service of Rule is waived by the learned Assistant Government Pleader, Mr. T.H. Sompura for respondents Nos. 1 and 2. Upon the joint request made by the Counsel appearing for the parties and considering the urgency in the matter, this petition is taken up today itself for final hearing on merits.2. The petitioners are the owners of agricultural land situated at Village, Utran, Taluka Choryasi, within the urban agglomeration in residential zone in the city of Surat. The land held by the petitioners are as follows:__________________________________________Sl. No. Survey No. Area Sq. mtrs.__________________________________________1. 1 65762. 163 25293. 169/3 76894. 178 5969__________________________________________3. Originally the land in question belonged to Girdharbhai Kikabhai Halpati who had applied to the State Government for getting exemption under Section 20 of the Urban Land (Ceiling & Regulation) Act, 1976 (for short 'Act'). The petitioner No. 1 is the...
H.H. Shri Natwarsinghji Vs. Commissioner of Wealth-tax
Court: Gujarat
Decided on: Feb-11-1992
Reported in: (1992)108CTR(Guj)386; [1993]201ITR133(Guj)
R.K. Abichandani, J.1. The assessee, late Shri Natwarsinhji, ex-Ruler of the erstwhile State of Porbandar, through his legal representative filed wealth-tax returns for the assessment years 1971-72 to 1979-80. It was contended by the assessee before the Wealth-tax Officer that the deceased Ruler had deposited Rs. 4,50,000 with Shri V. K. Gandhi of Bombay some time in 1967-68 but due to the inability of Shri V. K. Gandhi, who merely gave empty promises to pay back the said amount, the assessee was entitled to deduction thereof on the ground that the amount had become irrecoverable able as the party had become insolvent. The Wealth-tax Officer, however, did not accept the claim of the assessee and held that the debt had not become bad during the years in question and as such no deduction was admissible. The Commissioner of Wealth-tax (Appeals), before whom the order of the Wealth-tax Officer was challenged held, that since the assessee had not been able to recover the amount, the value o...
Radhabehn and ors. Vs. Mulji Kanji Dhord and ors.
Court: Gujarat
Decided on: Feb-11-1992
Reported in: 1994ACJ404
K.G. Shah, J.1. This is an appeal under Section 30 of the Workmen's Compensation Act, 1923 (for short 'the WC Act') at the instance of the dependants who were the original claimants in Workmen's Compensation Application No. 36 of 1988 before the Ex-Officio Commissioner for Workmen's Compensation at Himatnagar (for short 'the Commissioner') and is directed against a part of the judgment and award rendered by the Commissioner in the aforesaid Workmen's Compensation Application No. 36 of 1988 on March 21, 1990. The facts of the case may briefly be stated as follows:2. Narsibhai Savjibhai Patel, the deceased, was employed by respondent No. 1 as a tractor driver and on 12.3.1988, while Narsibhai was driving the tractor near Bodeli in Baroda District during the course of his employment with respondent No. 1, the tractor overturned with the result that Narsibhai sustained severe injuries. In other words, the tractor met with an accident which arose out of and in the course of Narsibhai's empl...
P.J. Sachinwala Vs. Competent Authority and Additional Collector, U.L. ...
Court: Gujarat
Decided on: Feb-11-1992
Reported in: (1992)1GLR583
A.N. Divecha, J.1. Do the provisions of the Urban Land (Ceiling & Regulation) Act, 1976 (the 'Act' for brief) automatically apply on extension of the municipal limits of a Municipal Corporation under the relevant provisions contained in the Bombay Provincial Municipal Corporations Act, 1949? This is the main question arising in these two petitions under Article 226 of the Constitution of India.2. It may be stated that the facts stated in these two petitions are different. The question of law for the purpose of application of law is common in both these petitions. Besides, at the time of issuing Rule on Special Civil Application No. 7293 of 1990 on 21st March, 1991, it was ordered to be heard with Spl. Civil Application No. 6494 of 1990. I have therefore thought it fit to dispose of both these petitions by this common judgment of mine.3. The petitioner in Special Civil Application No. 6494 of 1990 claims to be in possession of lands bearing Survey Nos. 493, 494, 496, 497, 510, and Block...
Radhabehn and ors. Vs. Mulji Kanji Dhrod and ors.
Court: Gujarat
Decided on: Feb-11-1992
Reported in: 1(1995)ACC403
K.G. Shah, J.1. This is an appeal under Section 30 of the Workmen's Compensation Act, 1923 (for short 'the W.C. Act') at the instance of the dependants who were the original claimants in Workmen's Compensation Application No. 36 of 1988 before the Ex-Officio Commissioner for Workmen's Compensation at Himatnagar (for short 'the Commissioner') and is directed against a part of the judgment and award rendered by the Commissioner in the aforesaid Workmen's Compensation Application No. 36 of 1988 on March 21, 1990. The facts of the case may briefly be stated as follows:2. Narsibhai Savjibhai Patel, the deceased, was employed by respondent No. 1 as a tractor driver and on 12.3.1988, while Narsibhai was driving the tractor near Bodeli in Baroda District during the course of his employment with respondent No. 1, the tractor overturned with the result that Narsibhai sustained severe injuries. In other words, the tractor met with an accident which arose out of and in the course of Narsibhai's em...
Anantkuverba (Legal Representative of H.H. Maharaja Sri Natwarsinghji) ...
Court: Gujarat
Decided on: Feb-10-1992
Reported in: [1993]201ITR42(Guj)
R.C. Mankad, Actg. C.J.1. The Income-tax Appellate Tribunal ('the Tribunal' for short) has referred to us for our opinion the following question : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the order of the Commissioner of Wealth-tax was not a nullity, though it was passed without notice to the assessee regarding valuation of immovable property 'Lal Palace (2) Whether the Tribunal was right in law, after allowing the assessee's appeal, in restoring the matter to the file of the Commissioner to give notice to the assessee and pass fresh orders instead of quashing the Commissioner's order as being null and void, illegal and without jurisdiction ?' 2. This reference arises out of the assessee's wealth-tax assessment for the assessment years 1972-73 to 1975-76. The Wealth-tax Officer, while making wealth-tax assessment for the years under reference, included the value of immovable property known as 'Lal Bungalow' in the ne...
Gujarat State Co-operative Union Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Feb-07-1992
Reported in: (1992)103CTR(Guj)206; [1992]195ITR279(Guj)
R.K. Abichandani J. 1. The assessee, Gujarat State Co-operative Union, Ahmedabad, in its return for the assessment years 1972-73 to 1975-76, claimed before the Income-tax Officer that the surplus realised by it should be set off against the past losses which were determined and ascertained. The application was made under section 154 of the Income-tax Act, 1961 (hereinafter referred to as the said 'Act'), after the original assessments were concluded The assessee-Co-operative Union also claimed that the activities carried on by it were covered by the provisions of section 10(22) of the Act as it was an educational institution existing solely for educational purposes and was, therefore, entitled to exemption from tax for the assessment years 1972-73 to 1977-78. The Income-tax Officer rejected the contention of the assessee on both the counts. The assessee, therefore, appealed to the Commissioner of Income-tax (Appeals) for some years and to the Appellate Assistant Commissioner for other ...
Yamuna Restaurant Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Feb-07-1992
Reported in: [1993]201ITR99(Guj)
R.C. Mankad, Actg. C. J.1. Learned counsel for the parties stated that they have no objection if this reference was heard by this Bench.2. The assessee is a partnership firm running a restaurant and the assessment year under reference is 1970-71. In the course of the income-tax assessment for the assessment year under reference, the Income-tax Officer, on scrutiny of the cash book, found that the assessee had tampered with the figures. The assessee had disclosed total sales at Rs. 2,67,748. The Income-tax Officer, however, after taking into consideration the inflated figures, found that the sales were to the extent of Rs. 2,72,728. The Income-tax Officer added Rs. 35,980 to the income of the assessee representing suppressed sales. The Appellate Assistant Commissioner confirmed this addition in appeal. In further appeal to the Income-tax Appellate Tribunal (' the Tribunal' for short), it was held that the assessee had deliberatelyunderstated the sales for which there was no acceptable e...
Chandulal J. Jaiswal Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Feb-05-1992
Reported in: (1991)103CTR(Guj)38; [1992]198ITR476(Guj)
R.K. Abichandani, J.1. The assessee who is a sole proprietor of M/s. Mayur Transport Service had filed a return of income on August 28, 1974, for the assessment year 1974-75, declaring a total income of Rs. 22,050. He was doing business of transporting goods in the name of M/s. Mayur Transport service and was having his head office at Baroda and a branch at Bombay. The Income-tax Officer, on examination of the accounts, noticed that there were certain discrepancies in the various accounts of trucks bearing Nos. GTB 4681, GTB 6426 and GTB 5456 and, in this connection, the persons in whose names these trucks stood at the relevant time were examined. However, the Income-tax Officer on the basis of the material on record, found that all the ingredients of a benami transaction were present in all these three case and that the explanation of the assessee that these three trucks were hired by him from the three persons in whose names they stood and that the amounts paid to them were hiring ch...
H.L. Rathod Vs. Gujarat Agricultural University and ors.
Court: Gujarat
Decided on: Feb-05-1992
Reported in: (1994)1GLR436
A.N. Divecha, J.1. By means of this petition under Article 226 of the Constitution of India, the petitioner has questioned the correctness of the award of the selection grade in the cadre of senior clerks to respondents Nos. 2 and 3 in supersession of his better and superior claims by virtue of his seniority over them in the cadre of junior clerks.2. The facts giving rise to this petition may be summarised thus : Respondent No. 1 is the University established under a statute 'the University' for convenience). The petitioner was appointed as a junior clerk in the establishment of the University and he joined his services on and from 7th August, 1965. Respondents Nos. 2 and 3 joined services on the establishment of the University as junior clerks on 27th February, 1967 and 6th January, 1969 respectively. It appears that the University undertook the procedure for selection of suitable candidates to fill in the vacancies in the cadre of senior clerks from amongst the eligible candidates in...
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