Gujarat Court September 1993 Judgments
Patel Karshanbhai Dwarkadas Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-30-1993
Reported in: (1994)1GLR810
A.N. Divecha, J.1. It is a settled principle of law in view of the ruling of the Supreme Court in the case of Rafiq and Anr. v. Munshilal and Anr. reported in : [1981]3SCR509 that no litigant should suffer or should be penalised on account of default on the part of his Advocate, and yet this petition under Article 227 of the Constitution of India reflects the suffering of the petitioner on account of default of appearance on the part of his Advocate before the Gujarat Revenue Tribunal at Ahmedabad presumably on account of his professional preoccupation in this Court.2. By means of this petition under Article 227 of the Constitution of India, the petitioner has questioned the correctness of the decision rendered by the Gujarat Revenue Tribunal at Ahmedabad ('the Tribunal' for convenience) on 4th December, 1987 in Restoration Application No. TEN. D.A. 99 of 1987. Thereby the Tribunal rejected the petitioner's restoration application against its decision rendered on 27th July, 1987 in Res...
Tag this Judgment!Tayab Abubakar Latif Vs. Jadhavji Mithabhai
Court: Gujarat
Decided on: Sep-30-1993
Reported in: (1994)1GLR767
B.S. Kapadia, J.1. The present revision application is filed by the original plaintiff-landlord against the judgment and decree dated 17-4-1975 passed by the learned Jt. Civil Judge (S.D.). Veraval dismissing Reg. Civil Suit No. 142 of 1970 and confirmed by the learned Assistant Judge, Junagadh, by dismissing the Regular Civil Appeal No. 130 of 1975 by order dated 31-3-1978.2. The petitioner-plaintiff has filed the said suit against the respondent-defendant firm carrying business mainly of timber at Veraval inter alia making the averments that the property consisting of open compound admeasuring 10,500 sq.fts. with built up area of about 350 sq.fts. of two small office rooms and corridor was let out to the defendant for the purpose of storing mainly timber at monthly rent of Rs. 75/-; that the plaintiff was landlord within the meaning of the Bombay Rent Act; that he proposes to demolish the existing structure of two office rooms and corridor on the open land let out to the defendant an...
Tag this Judgment!Textile Labour Association Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Sep-29-1993
Reported in: (1994)IILLJ303Guj
Mehta, J. 1. By this application, the Textile Labour Association has made a prayer for issuance of a direction of payment of salary to the workers for the period they have actually worked and allowed to work and have actually worked and allowed to work and have produced the goods, out of the sale proceeds of the finished goods sold in pursuance of the direction Court. The petition is resisted by respondent no. 3, State Bank of Saurashtra, a secured creditor having first charge on the current assets of the Company which include the finished goods. 2. The petitioner has relied on Article 21 of the Constitution of India and the judgment of the Supreme Court in the case of M/s Rohtas Industries Ltd. and of this Court in the case of Amruta Mills. On behalf of the respondents, it is submitted that these judgments cannot be applied and followed as precedents and the Bank is having legal right as secured creditor and those rights cannot be destroyed unless the law authorises the same and it is...
Tag this Judgment!Bhikhabhai Mavjibhai Patel Vs. State of Gujarat
Court: Gujarat
Decided on: Sep-29-1993
Reported in: (1994)1GLR151
A.N. Divecha, J.1. The decision rendered by the Gujarat Revenue Tribunal at Ahmedabad (the Tribunal for convenience) on 30th July, 1984 in Revision Application No. TEN. B.A. 590 of 1984 is under challenge in this petition under Article 227 of the Constitution of India. Thereby the Tribunal rejected the petitioner's revisional application against the order passed by the Assistant Collector at Dholka on 5th October, 1977 in Ceiling Appeal No. 199 of 1977 as hopelessly time-barred.2. The facts giving rise to this petition are not many and not much in dispute. The petitioner was found holding certain parcels of land in all admeasuring 45 acres 7 gunthas in village Moti Boru, Taluka Dholka, District Ahmedabad (Rural) on 1st April, 1976. The Mamlatdar and Agricultural Lands Tribunal (No. 4) at Dholka (the first authority for convenience) undertook the necessary inquiry under Section 20 of the Gujarat Agricultural Lands Ceiling Act, 1960 ('the Act' for brief) to find out whether or not the pe...
Tag this Judgment!Commissioner of Income Tax Vs. Deepak Textiles Industries Ltd.
Court: Gujarat
Decided on: Sep-28-1993
Reported in: [1994]210ITR1029(Guj)
J.M. Panchal, J.1. At the instance of the CIT, Gujarat-I, Ahmedabad, the Tribunal, Ahmedabad, Bench 'A', has made the present reference to this Court under s. 256(1) of the IT Act, 1961 ('Act' for short), as it was satisfied that four questions of law arise for the opinion of the High Court out of its order dt. 17th May, 1988 rendered in ITA No. 1181/Ahd/1978-79. Facts : 2. The assessee, Deepak Textile Industries (P) Ltd., carried on business in purchase and sale of cloth. In the previous year relevant to the asst. yr. 1975-76 it suffered a trading loss of Rs. 32,608. In respect of said loss, a set off under s. 71(2) of the Act was claimed against its long term capital gains of Rs. 31,247. The ITO was of the view that said business loss was net genuine and, therefore, he disallowed the claim of set off. 3. The assessee also claimed set off of unabsorbed depreciation of earlier years against the assessee's income of the year under consideration. The ITO rejected the said claim on the gr...
Tag this Judgment!Bhupendra Navnitlal and Co. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-28-1993
Reported in: [1994]209ITR972(Guj)
M.B. Shah, J.1. The Income-tax Appellate Tribunal has referred the following two question under section 256(1) of the Income-tax Act, 1961 ('the Act' for short), for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in coming to the conclusion that all the primary facts were not disclosed even though the assessee submitted the agreement entered into with National Boarder Manufacturing Co.? 2. Whether, on the facts and in the circumstances of the case, and in view of the judicial decisions the payments made to Shri Gopaldas Premchand, proprietor of National Boarder Mfg. Co., which rendered services to the assessee-firm, could be considered as payments to partner and be added back under section 40(b) of the Income-tax Act, 1961, in the assessee's total income, where the said Gopaldas Premchand was partner as karta of the Hindu undivided family?' 2. It should be noted that question No. 2 is covered by the Full Be...
Tag this Judgment!Banaskantha District Co-operative Milk Producers' Union Limited Vs. Co ...
Court: Gujarat
Decided on: Sep-27-1993
Reported in: (1994)121CTR(Guj)157; [1994]210ITR962(Guj)
M.B. Shah, J.1. This reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Income-tax Act'), is made at the instance of the assessee, Banaskantha District Co-operative Milk Producers' Union Limited, Palanpur, for the assessment year 1973-74. The assessee, a co-operative society, purchases milk from various villages and, after some processing, the milk is distributed to the consumers. It also produced butter and Ghee. The assessment was completed by the Income-tax Officer and, as per the order dated March 19, 1976, the loss of Rs. 5,29,880 was determined. The assessee, inter alia, claimed that the value of assets of Rs. 10,92,237 purchased out of Government grants and loans should be included in the computation of capital employed. The assessee also contended that half of the profits earned by the assessee during the accounting year relevant to the assessment year under consideration should be added to the aggregate value of the assessee's assets. B...
Tag this Judgment!Commissioner of Income-tax Vs. Kaira District Co-operative Milk Produc ...
Court: Gujarat
Decided on: Sep-27-1993
Reported in: [1994]209ITR898(Guj)
M.B. Shah, J.1. The Income-tax Appellate Tribunal has referred the following questions under section 256(1) of the Income-tax Act, 1961 pertaining to the assessment year 1973-74, for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has been right in law in holding that the amount of Rs. 26,943 is not disallowable under section 37(4) of the Act as guest house expenses? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has been right in law in holding that the amount of Rs. 14,908 being expenses on tea, lunch, etc. cannot be disallowed an entertainment expenses in terms of section 27(2B) of the Act, 1961? 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has been right in law in allowing a deduction of Rs. 21,203 being the contribution made to the Gujarat State Co-operative Union under section 69 of the Gujarat State Co-operative S...
Tag this Judgment!Vali Ahmed Koyla Vs. Daoud Mohammed Adam Chakla and anr.
Court: Gujarat
Decided on: Sep-24-1993
Reported in: (1994)1GLR619
A.N. Divecha, J.1. The order passed by the Deputy Collector (Tenancy Appeals) at Vadodara on 30th May, 1983 in Tenancy Appeal No. 1 of 1977 as affirmed in revision by the decision rendered by the Gujarat Revenue Tribunal at Ahmedabad on 8th April, 1986 in Revision Application No. TEN.B.A. 1651 of 1983 is under challenge in this petition under Article 227 of the Constitution of India. By the impugned order, the Deputy Collector upset the order passed by the Mamlatdar and Agricultural Lands Tribunal at Karjan ('the first authority' for convenience) on 21st September, 1976 in Tenancy Case No. 1651 of 1975 holding the present petitioner to be entitled to restoration of three parcels of land bearing Survey Nos. 452, 453/2 and 487/5 admeasuring 3 Acres 9 Gunthas, 1 Acre 1 Guntha and 4 Acres 17 Gunthas situated in village Valan, Taluka Karjan, District Vadodara ('the disputed lands' for convenience) under Section 32(1B) of the Bombay Tenancy and Agricultural Lands Act, 1948 ('the Act' for bri...
Tag this Judgment!State of Gujarat Vs. Lallubhai Thakorebhai Desai
Court: Gujarat
Decided on: Sep-23-1993
Reported in: (1994)1GLR144; (1994)IILLJ996Guj
Vaidya, J. 1. 'What is the meaning and importance of issuance of the 'Identity Card' to the workers by the Owner/Occupier/Manager of the Factory under Rule 110-A of the Gujarat Factories under Rule 110-A of the Gujarat F`ories Rules, 1963? ' and 'Can the contravention of this provision be treated as trivial, technical offence and the contravenor of the same be let off with lighter sentence of fine only or the same can be said to be grave and serious enough calling for stricter view of the matter while awarding the sentence? ' This in short, is the question which has cropped up for consideration in the back ground of following prosecution cases. 2. According to Mr. K. B. Parekh, Factory Inspector, Surat, when he visited the factory named 'Dayaram Brothers' at Bardoli on date 8-10-1986 of the Ownership/under management of Lallubhai Thakorebhai Desai, on inquiry it was learnt that two worker; namely - Chandrakant Harkishandas and Shankerbhai Nathubhai were engaged in diamond polishing and...
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