Gujarat Court October 1994 Judgments
Commissioner of Income-tax Vs. Pure Beverages Ltd.
Court: Gujarat
Decided on: Oct-28-1994
Reported in: (1995)128CTR(Guj)292; [1995]214ITR57(Guj)
Rajesh Balia, J. 1. At the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Ahmedabad, has referred the following question of law arising out of its order passed in I.T.A. No. 377/ Ahd. /1982 relating to the assessment year 1976-77 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the assessee was not liable to pay interest amounting to Rs. 21,840 under section 216 of the Act ?' 2. Having heard learned counsel for the parties, we are of the opinion that the answer to the question is squarely governed by the ratio laid down in the case of Shree Digvijay Woollen Mills Ltd. v. CIT : [1993]204ITR398(Guj) . The Division Bench, with respect to charging interest on account of underestimate of advance tax, observed as under (headnote) : 'The levy of interest under section 216 of the Income-tax Act, 1961, is not mandatory but is directory. Though the underestimation contemplated by clause...
Tag this Judgment!Municipal Corporation of Ahmedabad Vs. Moti Apartment Owners' Associat ...
Court: Gujarat
Decided on: Oct-28-1994
Reported in: (1994)2GLR1662
B.N. Kirpal, C.J.1. This is an appeal against the judgment of Small Causes Court, who had allowed the respondent's appeal challenging the rateable value fixed by the appellant.2. The respondent is the owner of the premises which are occupied by him, situated in ward Ellisbridge. In respect of the assessment year 1987-88, the gross rateable value was determined by the appellant at a figure of Rs. 38,400/-.3. The respondent filed an appeal before the Small Causes Court. Reliance was placed on the decision dated 22-5-1989 of the Small Causes Court in another case being M.V.A. No. 9815 of 1988, wherein the Court had applied letting rate at Rs. 6.05 per square metre per month for the first four floor premises stated to have been situated nearby the property in question. The premises in the present case are located on the second floor of the building and admeasure about 80 sq. mtr. The Small Causes Court applied the letting rate of Rs. 6/- per square metre per month and worked out a notional...
Tag this Judgment!Gujarat Tractor Corporation Ltd. Vs. Union of India and ors.
Court: Gujarat
Decided on: Oct-27-1994
Reported in: [1995]214ITR453(Guj)
Rajesh Balia, J.1. This petition is preferred by the Gujarat Tractor Corporation Ltd. The petitioner is a Government company, Hindustan Tractors Ltd., and was taken over by the Central Government under the provisions of the Hindustan Tractors Ltd. (Acquisition and Transfer of Undertakings) Act, 1978. With effect from the appointed day, i.e., April 1, 1978, the undertaking of the company, namely, the Hindustan Tractors Ltd., and its right, title and interest in relation to its undertakings stood transferred and vested in the Central Government under section 3 of the Act. As per the provisions of section 4 of the Act, the whole assets, rights, leaseholds, powers, authorities and privileges, and all the property, movable and immovable, including lands, buildings, workshops, stores, instruments, machinery and equipment, bank balances, cash balances, cash on hand, reserve funds, investments and book debts and all other rights and interests in, or arising out of, such property as were immedi...
Tag this Judgment!Kirit Someshwar Sevak Vs. Bansidhar Jayshanker Pathak and anr.
Court: Gujarat
Decided on: Oct-27-1994
Reported in: (1995)1GLR693
S.D. Shah, J.1. Rule. Mr. K.S. Nanavati waives service of Rule on behalf of Respondent No. 1. Mr. Mehul Rathod, A.G.P. appears and waives service of Rule on behalf of respondent No. 2. With the consent of the learned Advocates appearing for the parties, the matter is finally heard today and is decided by this judgment.2. This Civil Revision Application is directed against judgment and order of Second Jt. District Judge, Kheda, Nadiad dated 23rd September, 1994, whereby he dismissed the application tendered by present petitioner in Misc. Application No. 2 of 1994 pending before him. By such application, the present petitioner inter alia contended that there does exist a Scheme for the administration of the properties of ancient Temple of Shri Ranchhod Raiji. Under the Scheme as finally sanctioned by the Judicial Committee of the Privy Council, the administration of the properties of the temple is to be carried on by a Trust Committee called 'Dakore Temple Committee'. The Committee was t...
Tag this Judgment!In Re: Mahavir Weaves Pvt. Ltd.
Court: Gujarat
Decided on: Oct-26-1994
Reported in: [1995]83CompCas180(Guj); (1995)1GLR66
M.S. Parikh, J.1. All these three petitions are submitted by the petitioners for sanctioning the scheme of amalgamation (annexure 'C') in all the petitions, by virtue of the provisions contained in sections 391, 392 and 394 of the Companies Act, 1956 ('the Act' for short) : The petitioners of Company Petitions Nos. 24 of 1994 and 25 of 1994, respectively, Mahavir Fabrics (Surat) Pvt. Ltd. and Mahavir Marketing (Surat) Pvt. Ltd. are the transferor companies, whereas the petitioner, Mahavir Weaves Pvt. Ltd., in Company Petition No. 23 of 1994, is the transferee-company. They are respectively referred to as the transferor companies and the transferee-company in this judgment. The two transferor companies are sought to be amalgamated with the transferee-company. 2. The main objects of the transferee-company and the transferor companies are also set out in the petitions. The main objects of the transferor-company, Mahavir Fabrics (Surat) Pvt. Ltd., inter alia, are to carry on business compr...
Tag this Judgment!Commissioner of Income-tax Vs. Adarsh Co-operative Housing Society Ltd ...
Court: Gujarat
Decided on: Oct-26-1994
Reported in: [1995]213ITR677(Guj)
Susanta Chatterji, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C' (hereinafter referred to as the Tribunal), at the instance of the Commissioner of Income-tax Baroda has referred the following question for the opinion of the High Court : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in coming to the conclusion that the assessee can be regarded as a mutual body and as such its income is not liable to tax 2. Whether, on the facts and in the circumstances of the case the Appellate Tribunal was right in coming to the conclusion that the amount received by the assessee from its members on allotment of lands by lease was not liable to be taxed on the principles of mutuality 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in coming to the conclusion that the amount received by the assessee being 50 per cent. of the excess amount from its members on transfer of lands by such members ...
Tag this Judgment!Late Ambalal Ratnabhai Through His Window Smt. Santokben Ambalal Vs. G ...
Court: Gujarat
Decided on: Oct-21-1994
Reported in: (1995)1GLR289
N.N. Mathur, J.1. This group of 37 petitions has been filed under Article 226 of the Constitution of India seeking direction to the respondent to sanction pension under Freedom Fighters' Pension Scheme, 1980, formerly known as Freedom Fighters' Pension Scheme, 1972. Since the primary question of consideration arising for determination is same and similar, this group of petitions is disposed of by this common judgment.2. In the year 1972, on the eve of the Silver Jubilee of the Independence Day, central scheme for grant of pension to freedom fighters and their families was introduced by the Government of India in the name of Freedom Fighters Pension Scheme, 1972. This scheme commenced with effect from 15-8-1972 and provided for grant of pension to living freedom fighters and their families if they are no more and to the families of martyrs. The minimum persion sanctioned to the freedom fighters was Rs. 200/- per month and for their families varied from Rs. 100/- to Rs. 200/- in accordan...
Tag this Judgment!Jogsingh Bhanvarsingh Rajput (Parmar) Vs. State of Gujarat
Court: Gujarat
Decided on: Oct-21-1994
Reported in: (1995)2GLR1054
J.N. Bhatt, J.1. A young woman of 25 years Bai Laxmi unfortunately met with a gruesome and ghastly death in Dhundhiawadi in Palanpur. Deceased Laxmi succumbed to the injuries caused by first degree burns sustained by her around midnight of 2nd July 1986. The incident occurred in her matrimonial house which was rented by the accused two days prior to the unfortunate incident. She had two sons at the relevant time aged about 7 and 5 years.2. On hearing shouts and screams, the neighbours got collected near the house in which Bai Laxmi received serious burn injuries. Smokes and flames were coming out of the house. Therefore, neighbours collected there, broke open the doors of the house. At that time, they found that unfortunate Bai Laxmi was burning. Neighbours tried to extinguish fire on her body by pouring water on her body. At that time, the appellant, who is the original accused Jogsingh-husband of the deceased Bai Laxmi was standing alongwith the two sons in the adjoining room.3. One ...
Tag this Judgment!Ashutosh Sarkari Karmachari Co-op. Housing Society Ltd. Vs. State of G ...
Court: Gujarat
Decided on: Oct-20-1994
Reported in: (1995)2GLR1419
A.N. Divecha, J.1. The fixation of the price at Rs. 800/- per square metre for the land to be allotted to the petitioner is under challenge in this petition under Article 226 of the Constitution of India.2. The facts giving rise to this petition are not many and not much in dispute. Certain parcels of land bearing final plot No. 955 of Town Planning Scheme No. 1 of Rajkot (the disputed land for convenience) was available for disposal under Section 23 of the Urban Land (Ceiling and Regulation) Act, 1976 (the Act for brief). It originally admeasured 14,266 square metres. It may not be out of place to mention at this stage that respondent No. 1 has passed one resolution on 30th May 1987 laying down certain guidelines for disposal of surplus land under Section 23 of the Act. A copy of the aforesaid Government Resolution is at Annexure-A to this petition. Thereunder, Co-operative Housing Societies comprising of Government employees as members are considered eligible for grant of surplus lan...
Tag this Judgment!Umedsing Sursing Mahida Vs. State of Gujarat
Court: Gujarat
Decided on: Oct-20-1994
Reported in: (1995)2GLR1302
J.N. Bhatt, J.1. Unfortunately, again we are dealing with a bride burning case in this appeal filed by the appellant-original accused (hereinafter referred to as the accused) by invoking the aids of the provisions of Section 374 Criminal Procedure Code.2. The appellant was charged for having committed murder of his wife Bai Kesar who was 18 years old. The accused was thus charged under Section 302 of Indian Penal Code in Sessions Case No. 211 of 1986. On appreciation of the facts and the circumstances and evidence, the learned Addl. Sessions Judge, Nadiad, found the accused guilty for the offence punishable under Section 302 of Indian Penal Code and is ordered to be sentenced to undergo imprisonment for life. The impugned judgment and sentence came to be passed on 31-8-1987. The accused being dissatisfied by the impugned judgment of conviction and sentence has come up, before us, in this appeal.3. Before we examine the merits of this appeal and the challenge against it, we would like t...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »