Gujarat Court September 1993 Judgments
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Commissioner of Income-tax Vs. Gira Sarabhai
Court: Gujarat
Decided on: Sep-16-1993
Reported in: [1994]209ITR356(Guj)
J.M. Panchal, J.1. At the instance of the Commissioner of Income-tax, Gujarat-I, Ahmedabad, the Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has made the reference to this court under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), as the Tribunal was satisfied that eight questions of law arise out of the order dated November 29, 1979, passed by it in Income-tax Appeals Nos. 233 and 228/(Ahd.) of 1978-79, relating to the assessment year 1973-74. 2. The assessee, Smt. Gira Sarabhai, derives income from partnership firms as well as by way of remuneration as one of the directors in different companies, dividends and insurance commission, etc. The assessee submitted a return on January 23, 1974, showing an income of Rs. 1,39,810. 3. During the accounting year 1973-74, the assessee had received remuneration of Rs. 60,000 from Sarabhai Technological Development Syndicate Pvt. Ltd., Rs. 60,000 from Karamchand Premchand Pvt. Ltd., Rs. 60,000 from Sarabhai M. Chemicals...
Mavjibhai Dharsibhai and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Sep-16-1993
Reported in: (1994)2GLR1168
A.N. Divecha, J.1. All these petitions involve identical questions of law and fact. They are directed against the action taken against the petitioners in each case under Section 84-C of the Bombay Tenancy and Agricultural Lands Act, 1948 ('the Act' for brief). The impugned order passed by the first authority, as affirmed in appeal by the appellate authority, is practically in a cyclostyled form. The impugned decision of the Gujarat Revenue Tribunal in revision is common in all revisional applications. I have, therefore, thought it fit to dispose of all these petitions by this common judgment of mine.2. The facts giving rise to this petition move in a narrow compass. The petitioners in each case have purchased certain parcels of agricultural lands from the respondents other than respondents Nos. 1 and 2 some time in 1981. The necessary entries in the Record of Rights were mutated soon thereafter and they were also certified some time in June 1981 in each case. It appears that the Mamlat...
Commissioner of Income-tax Vs. D.C. Gandhi Associates
Court: Gujarat
Decided on: Sep-15-1993
Reported in: [1994]210ITR929(Guj)
G.T. Nanavati, J. 1. Rule in Income-tax Applications Nos. 196 and 197 of 1993. Mr. J. P. Shah waives service of the rule. 2. These applications are filed by the Commissioner of Income-tax under section 256(2) of the Income-tax Act, 1961, as the Tribunal refused to refer the questions suggested by him to this court under section 256(1) of the Act. 3. In all these applications, the assessees are a firm of advocates. The assessees follow the cash system of accounting. In these cases, the Income-tax Officer found that the assessees were maintaining clients' accounts and there were huge credits in those accounts. The assessees used to receive in advance from the clients money towards expenses like stamp duty, registration fees, filing fees, etc., and the sums so received were credited to the parties' accounts. As and when expenses were incurred on behalf of each client, the sums so spent were debited to the client's account against the sums so received. After the case of the client is decid...
Shailesh Textile Industries Vs. the Chief Controlling Revenue Authorit ...
Court: Gujarat
Decided on: Sep-15-1993
Reported in: AIR1994Guj153
Panchal, J. 1. This is a reference made under Section 54(1A) of the Bombay Stamp Act, 1958 (Bombay Act No. 60 of 1958) by the Chief Controlling Revenue Authority, Gujarat State, Ahmedabad, who dismissed the revision application against the order passed by the Collector of Stamps, Surat imposing a duty of Rs. 27,191.50 Ps. (Rupees twenty seven thousand one hundred ninety one and fifty paise) together with a penalty of Rs. 5/- (five) on an agreement purportedly relating to deposit of title deeds, which came to the notice of the Collector of Stamps, Surat. 2. FACTS :- The applicant -- M/s. Shailesh Textile Industries is a registered partnership firm and carries on business in textile through its 7 partners. The applicant-firm wanted to avail of loan and credit facilities and, therefore, approached Dena Bank, which is a corporate Body and a nationalised bank under the provisions of Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (hereinafter referred to as 'Dena Bank...
State of Gujarat Vs. Kantilal V. Bhatti
Court: Gujarat
Decided on: Sep-15-1993
Reported in: (1994)1GLR156
K.J. Vaidya, J.1. This appeal, by the State of Gujarat, is directed against the impugned judgment and order dated 31-1-1991, rendered in Criminal Case No. 798 of 1988, by the learned J.M.F.C., Rajkot, wherein the respondent-Kantilal V. Bhatti, who came to be prosecuted for the alleged offence punishable under Section 147(J) read with 148(J) of the Gujarat Cooperative Societies Act, 1961, was ordered to be pre-maturely acquitted on the short ground that when the case was called out and thereafter even till the Court time was over, neither the complainant nor his learned Advocate were present before the Court.2. According to the prosecution, Mr. Parmanand Manilal Soni, Cooperation Officer in the office of the District Registrar of Co-operative Societies, Rajkot, filed a complaint on 5-3-1988 against the respondent alleging that he has failed to hand-over custody of some of the books, records, cash securities, etc., etc., belonging to the Society [of which he was an Officer] to a person a...
Amratlal Bhikhabhai Patel Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Sep-15-1993
Reported in: (1994)1GLR637
A.N. Divecha, J.1. The order passed by the Mamlatdar and Agricultural Lands Tribunal at Olpad on 25th November, 1981 under Section 21 of the Gujarat Agricultural Lands Ceiling Act, 1960 ('the Act' for brief) as affirmed in appeal by the order passed by the Dy. Collector at Olpad on 24th February, 1982 and in revision by the Gujarat Revenue Tribunal at Ahmedabad by its decision rendered on 24th January, 1983 is under challenge in this petition under Articles. 226 and 227 of the Constitution of India. By the impugned order, the Mamlatdar and Agricultural Lands Tribunal declared in all 10 Acres 3.5 Gunthas of lands of the petitioner to be in excess of the ceiling area prescribed for that area.2. The facts giving rise to this petition are not many and not much in dispute. The petitioner was found to be holding lands in all admeasuring 32 Acres 15 Gunthas in Village Veluk, Taluka Olpad. The necessary proceedings for determining whether or not he was holding lands beyond any ceiling area pre...
State of Gujarat and ors. Vs. Sudamasingh Lotansingh
Court: Gujarat
Decided on: Sep-14-1993
Reported in: (1994)2GLR1201
1. The respondent in Special Civil Application No. 3011 of 1989 are the appellants in this Letters Patent Appeal. The petitioner in the Special Civil Application is the respondent in this Letters Patent Appeal. Convenience suggests that we shall refer to the parties as per their array in the Special Civil Application. 2. The petitioner was serving as a Sepoy in Ahmedabad Central Jain. On 21-4-1989 the petitioner was dismissed from service taking note of his conviction in a murder case by the Fourth Additional Sessions Judge, Azamgarh, Uttar Pradesh. As against the conviction, the petitioner has preferred an appeal before the High Court of Allahabad and the same was pending at the time when the Special Civil Application was disposed of by the learned single Judge and we are told that the appeal is, even as on date, pending. Here itself we must note that though in the order of dismissal dated 21-4-1989, the rule quoted is 'Rule 8 of the Gujarat Civil Services (Discipline and Appeal) Rule...
Chawla Gaurav Ghanshyamdas Vs. Dean, B.J. Medical College and anr.
Court: Gujarat
Decided on: Sep-14-1993
Reported in: (1994)1GLR371
R.K. Abichandani, J.1. The petitioner student, an aspirant for admission to the medical course has preferred this petition for a direction on the respondents to admit him to the First M.B.B.S. course in Government Medical College, Surat or in M.P. Shah Medical College, Jamnagar contending that he is entitled to get admission on the strength of merit in one of these colleges.2. There is no dispute about the fact that the petitioner secured 371 out of 450 marks at the 12th Standard examination. The petitioner made an application for admission to the First M.B.B.S. course and admittedly, he had shown preference for B.J. Medical College, Ahmedabad and next for the Medical College at Baroda. The petitioner admittedly did not give any preference for the other medical colleges. The petitioner came to be interviewed on 4th August, 1993. According to the petitioner, he had indicated before the interview committee that since admissions were given at Ahmedabad and Baroda colleges upto the point w...
Employees State Insurance Corporation, Ahmedabad and anr. Vs. Krishise ...
Court: Gujarat
Decided on: Sep-10-1993
Reported in: (1994)1GLR881; (1995)ILLJ692Guj
1. By this, appeal under Section 82 of the Employees' State Insurance Act, 1948 (E. S. I. Act), the appellants, the Employees State Insurance Corporation and its Regional Director have questioned the legality and validity of a judgment passed in E. S. I. Application No. 53 of 1971, on 31st May, 1976, by the Employees Insurance court, Ahmedabad. 2. In order to appreciate the merits of the appeal and the challenge against it, a few material facts may be narrated at the outset. Respondent herein the original applicant, who preferred an application under Section 75(1)(a) of E. S. I. Act, before the E. S. I. Court, at Ahmedabad requesting the Court to decide as to whether the present appellants (original opponents) are entitled to recover contribution and employer's special contribution from the application like that on 5-11-1971, or any lesser period. The respondent, original applicant, is a registered partnership firm and owns a factory for making agricultural machinery in the industrial ...
Patel Gordhanbhai Hirabhai Vs. Thakor Ambalal Desaibhai and anr.
Court: Gujarat
Decided on: Sep-10-1993
Reported in: (1994)2GLR1185
A.N. Divecha, J.1. The order passed by the Dy. Collector of Petlad on 20th September, 1982 in Tenancy Appeal No. 119 of 1982 as affirmed in revision by the decision of the Gujarat Revenue Tribunal rendered on 5th November, 1984 in Revision Application No. TEN.B.A. 1882 of 1982 is under challenge in this petition under Article 227 of the Constitution of India.2. This litigation has a chequered history. The dispute centres round one dwelling house belonging to respondent No. 1 situated in the land bearing Survey No. 202/2 admeasuring 38 Gunthas and Survey No. 203/ 10+11 admeasuring 14 Gunthas situated in village Vasana, Taluka Borsad, District Kheda (the disputed land for convenience). Respondent No. 1 herein was its tenant. His tenancy came to be terminated for non-payment of rent. The petitioner-landlord thereafter instituted the proceedings for eviction of respondent No. 1-tenant under Sees. 14, 25(2) and 29 of the Bombay Tenancy and Agricultural Lands Act, 1948 (the Act for brief). I...
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