Gujarat Court February 1993 Judgments
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Principal, Sardar Patel High School and anr. Vs. Chunibhai Nathubhai R ...
Court: Gujarat
Decided on: Feb-08-1993
Reported in: (1993)1GLR642
C.K. Thakker, J.1. This petition is filed by the management through Principal and Manager of Shri Sardar Patel High School, Deesa against an order passed by the Tribunal constituted under the Gujarat Secondary Education Act, 1972 (hereinafter referred to as 'the Act') on September 24, 1982, by which the Tribunal was pleased to allow the application filed by the first respondent-Teacher and to direct the management to reinstate the first respondent in service by declaring the order of removal passed against him as illegal, unlawful and violative of the principles of natural justice. The Tribunal, however, did not grant backwages to the respondent-Teacher.2. To appreciate the controversy in question, few facts may now be stated:The respondent-Teacher was appointed as a part-time teacher in the School run by Gram Panchayat, Malan, in the year 1975. After the Higher Secondary Education Scheme came into force in the year 1976, he was declared supernumerary in the School in which he was serv...
Gandabhai Ranchhodji Gandhi Vs. Noshir Ka Vasji Sabowala and ors.
Court: Gujarat
Decided on: Feb-05-1993
Reported in: AIR1994Guj18; (1993)1GLR238
ORDERC.K. Thakker, J.1. This revision application is filed against a decree of eviction passed by the trial Court and confirmed by the appellate Courtagainst the defendant.2. To appreciate the controversy in question, few relevant facts may now be stated:The opponents are original plaintifffs, while the petitioner is original defendant. The plaintiffs filed Regular Civil Suit No. 122 of 1978 in the Court of the Civil Judge (Senior Division), Navsari against the defendant for possession of the suit premises bearing Munir cipal Census No. 530/1 situated in Survey No. 26; City Survey Tika No. 14/1 in the town of Navsari. It is the case of the plaintiffs that the defendant was a monthly tenant of one room at the rate pf Rs. 6/- per month. He was in arrears of rent from February 1, 1966. One Jimmy Rustomji Garda was the owner of the suit premises, who died on October 11, 1976. During his life time, he executed a will on May 27, 1976 and bequeathed the suit property to his four sisters and h...
Saurashtra Cement and Chemical Industries Vs. Commissioner of Income-t ...
Court: Gujarat
Decided on: Feb-04-1993
Reported in: [1993]203ITR540(Guj)
G.T. Nanavati, J.1. The assessee's appeal before the Appellate Assistant Commissioner against the order of assessment for the assessment year 1968-69 was disposed of by the Appellate Assistant Commissioner on May 30, 1972. By an application dated May 29, 1976, which was received by the Appellate Assistant Commissioner on June 1, 1976, the assessee applied for rectification of that order by granting deduction of surtax paid by the assessee for the relevant assessment year. This application was rejected by the Appellate Assistant Commissioner on the ground that it was barred by limitation as the order was passed on May 30, 1972, and the application was made on May 29, 1976. Aggrieved by that order, the assessee preferred an appeal to the Income-tax Appellate Tribunal, Ahmedabad. The appeal was dismissed. The assessee then moved the Tribunal for referring the following question to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances...
State of Gujarat Vs. Mahesh Nagardas Thakore
Court: Gujarat
Decided on: Feb-04-1993
Reported in: (1993)1GLR893
A.N. Divecha, J.1. Can a man in the name of love affair be permitted to elope with a minor girl of nearly 11 1/2 years and claim immunity from the clutches and rigours of the machinery of criminal law This is one of the main questions arising in this petition under Section 439(2) of the Criminal Procedure Code, 1973 ('the Cr. P. C.' for brief).2. The facts giving rise to this petition may be summarised thus : One minor girl named Sharda aged about 11l/2 years was said to have left her parental home under some pretext. The respondent herein was suspected to have enticed her away. The necessary complaint was lodged by the father of the girl charging the respondent herein with the offences punishable under Sections 363 and 366 of the Indian Penal Code, 1860 ('the I.P.C.' for brief). It appears that the respondent was arrested in connection with the offence registered against him at the instance of the father of the minor girl in question. The respondent herein appears to have moved the le...
Shree Digvijay Woollen Mills Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Feb-03-1993
Reported in: (1993)114CTR(Guj)396; [1993]204ITR398(Guj)
G.T. Nanavati, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Ahmedabad, has referred the following two questions for the opinion of 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 Tribunal was justified in confirming the disallowance of expenditure of Rs. 10,051 incurred for boring a tube well as capital expenditure 2. Whether, on the facts and in the circumstances of the case, the Income-tax was further justified in law in holding that the Income-tax Officer was justified in law in charging interest of Rs. 41,410 under section 216 of the Income-tax Act, 1961 ?' 2. During the accounting year relevant to the assessment year 1973-74, the assessee incurred an expenditure of Rs. 10,051 for the purposes of boring a tube well. The assessee claimed deduction of that amount on the ground that it was revenue expenditure. The Income-tax Officer disallowed that claim on the ground that b...
induben Vrajlal Rabari and anr. Vs. Vrajlal Ramjibhai Rabari and anr.
Court: Gujarat
Decided on: Feb-03-1993
Reported in: (1993)1GLR396
B.J. Shethna, J.1. In this petition, which is filed under Article 227 of the Constitution of India, the petitioner No. 1 who is the wife and the petitioner No. 2, who is the son of the deceased, have challenged the impugned order dated 30-1-1992 passed by Miss H. G. Pandya learned Addl. Sessions Judge, Rajkot in Criminal Revision Application No. 109 of 1990 whereby she has partly allowed the Revision Application of the petitioners and confirmed her previous order dated 7-6-1991 in the same Revision Application and the order passed by the learned Magistrate awarding maintenance to the applicant No. 2-Son was modified only to the extent of awarding Rs. 150/- P. M. from the date of the maintenance application, i. e., from 17-7-1987 instead of 1-8-1990 as ordered by the learned Magistrate and dismissed the Revision Application of the applicant-Wife on merits holding that she was not entitled for maintenance as she had failed to prove that she was neglected by her husband and she was unable...
Commissioner of Income-tax Vs. Gujarat State Fertilizers Company Ltd.
Court: Gujarat
Decided on: Feb-02-1993
Reported in: [1993]203ITR526(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following three questions 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 Income-tax Appellate Tribunal was right in law in holding that the roads and culverts for the factory are plant and as such the assessee in entitled to depreciation and development rebate (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the assessee is entitled to development rebate on telephone equipment installed in the administrative office (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the roads and culverts in township would not be a plant would be a part of building and would qualify for depreciation and development rebate ?' 2. The point which arises for our consideration as a result of ...
K.M. Jariwala Vs. Indian Petrochemicals Corporation Ltd.
Court: Gujarat
Decided on: Feb-02-1993
Reported in: (1993)2GLR1481; (1994)ILLJ735Guj
Parikh, J.1. The respondent's proposed action of superannuating the petitioner on his completion of 58 years as on January 31, 1993 on the basis of treating his birth date to be 29th January, 1935, came to be challenged by the petitioner in this petition under Art. 226 of the Constitution of India; and the bone of the contention is the petitioner's birth date. 2. The petitioner's birth date is 5th February, 1937 as per the birth certificate, the certificate of age, nationality, domicile, etc., issued by the Sub-Divisional Magistrate, Surat, vaccination certificate, pass-port, insurance policy, identity card issued by the respondent-Corporation and even in the service record of respondent before it came to be corrected by scoring the said birth date. At this very stage it should be noted that such correction was made immediately as contended as by the respondent, whereas it was made at a later point of time as contended by the petitioner. Be that it may, it can hardly be disputed that t...
industrial Machinery Manufacturers Pvt. Ltd. Vs. Commissioner of Incom ...
Court: Gujarat
Decided on: Feb-01-1993
Reported in: [1993]203ITR438(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following four questions 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 Tribunal was right in law in holding that the humidifiers were not textile machinery or textile accessories (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicant was not entitled to higher development rebate at the rate of 25 per cent. (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no appeal lies to the Appellate Assistant Commissioner from the order of the Income-tax Officer levying interest of Rs. 4,511 under section 139 of the Income-tax Act 1961 (4) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of the Appellate Assistant Commissioner rejecting the claim of the assessee for all...
Dalpatbhai Damjibhai Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Feb-01-1993
Reported in: [1994]205ITR144(Guj)
G.T. Nanavati, J.1. The question which is referred to this court by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, is as under : 'Whether, on the facts and in the circumstances of the case, the ground challenging the Income-tax Officer's order refusing to record partition of Hindu undivided family could be raised in the appeal where the quantum of the assessee's total income had also been disputed ?' 2. The assessment of the assessee, Chhaganlal, for the assessment year 1971-72 was completed under section 143(1) on November 12, 1971. He had applied for reopening the assessment under section 143(2)(a) as the status shown as Hindu undivided family in the return was not accepted by the Income-tax Officer. The Income-tax Officer, considering the fact that the business of iron and hardware was started by the assessee in his individual capacity and that right from Samvat year 2015 (assessment year 1960-61), he was assessed as an individual, and other circ...
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