Gujarat Court March 1994 Judgments
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Bharat Suryodaya Mills Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-04-1994
Reported in: [1995]212ITR6(Guj)
R.K. Abichandani, J. 1. The Income-tax Appellate Tribunal, Ahmedabad, Bench 'A', has referred, for the opinion of this court, the following question under section 256(1) of the Income-tax Act, 1961 : 'Whether, in view of the facts and circumstances of the case, the Tribunal was right under law in holding that the extra shift allowance on electrical machinery was not allowable ?' 2. The relevant assessment year is 1974-75. The assessee is a limited company manufacturing textile goods. For the said assessment year, the Income-tax Officer had allowed normal depreciation on electrical machinery and had allowed extra shift allowance thereon. The Income-tax Officer thereafter found that the extra shift allowance was not allowable on electrical machinery in view of item III(iv) (1) of Appendix I to the Income-tax Rules, 1962. A show-cause notice was, therefore, issued to the assessee proposing to rectify the mistake. After hearing the assessee, the Income-tax Officer withdrew the extra shift ...
Anant Mills Co. Ltd. (In Liquidation) Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-04-1994
Reported in: [1995]212ITR72(Guj)
R.K. Abichandani J. 1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred for the opinion of this court, the following questions under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case having regard to the corporate nature of the assessee the entire expenditure of Rs. 25,159 for the assessment year 1974-75 and Rs. 26,079 for the assessment year 1975-76 was allowable 2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to set off carried forward unabsorbed depreciation allowance against its interest income ?' 2. The relevant assessment years are 1974-75 and 1975-76. The assessee-company went in liquidation in September, 1967, and sold the machinery and plant for a sum of Rs. 34,00,011. The sale proceeds were deposited in a bank. For the assessment year 1974-75, the assessee received interest amount of Rs. 1,31,866 on the bank deposits. For the assessment year 1975-76, the int...
State of Gujarat Vs. A.S. Patel
Court: Gujarat
Decided on: Mar-04-1994
Reported in: (1994)1GLR625
B.N. Kirpal, C.J.1. The question which has arisen for consideration in this Letters Patent Appeal is whether a Government servant, who is being proceeded against departmentally even after the superannuation, is entitled to receive full amount of gratuity and also commuted pension under orders of the Court. 2. The respondent was working as an Area Development Commissioner under the State of Gujarat and he retired from Government service on 31st December, 1991. Prior to his superannuation, departmental proceedings were initiated and charge-sheet dated 30th December, 1991 was served on him. On 27th December, 1991 the respondent was also informed that, as the departmental inquiry was pending and will be continued after his retirement, his pension and gratuity, etc., would be subject to the relevant provisions of the Bombay Civil Services Rules. 3. The respondent filed a writ petition under Art. 226 of the Constitution, not only challenging the order with regard to his pension and gratuity ...
Narmadaprasad Shivprasad Mishra Vs. Ahmedabad Municipal Corporation an ...
Court: Gujarat
Decided on: Mar-04-1994
Reported in: (1995)1GLR483
Shah, J.1. [His Lordship after stating the facts of the case, further observed :] xxx xxx xxx xxx 4. In this group of petitions, the petitions have challenged the action of respondents in cancelling the select list for the post of Pagi, prepared as back as 4th of February, 1987, pursuant to advertisement dated 7th of September, 1983. The petitioners are the candidates, who applied for being considered and appointed for the post of Pagi. It appears that Ahmedabad City Primary Education Committee issued an advertisement in the Newspaper on 7th of September, 1983 inviting applications from eligible candidates for the post of Pagi. The petitioners applied for such post and they were called for interview and ultimately a list of selected candidates was prepared. It is described as 'Select list of candidates for the post of Pagi'. The list was of 193 candidates. It is signed by the then Chairman of the Municipal School board, Ahmedabad. 5. It is required to be noted that pursuant to the afor...
Laljibhai Kalabhai Ninama Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Mar-04-1994
Reported in: (1994)2GLR1629
R.D. Vyas, J.1. This petition challenges the proceedings before learned Judicial Magistrate, First Class, Shamlaji in Criminal Case based on C.R. No. 48 of 1988 of Shamlaji Police Station that Asstt. Education Inspector of Office of District Education Officer, Himatnagar, Sabarkantha District seems to have written to the Police Inspector, Shamlaji Police Station that Sarvodaya Yuvak Mandal of which the petitioner is the President, has started imparting education through Sri Saraswati Vidyalaya at Nava Bhavnath, Taluka Bhiloda, without registering the said school under the provisions of the Gujarat Secondary Education Act, 1972 (for short, the Act'). According to the said letter which is dated 22-6-1988 on that day when the said Asstt. Education Inspector visited the school and enquired of one Virjibhai Kamjibhai Nirama, the Incharge of the above school, he was told that the school is functioning. According to the said letter, the police was informed that running a Secondary School with...
Laxmi Charan Co-operative Housing Society and anr. Vs. Appropriate Aut ...
Court: Gujarat
Decided on: Mar-03-1994
Reported in: [1995]211ITR1031(Guj)
1. It is the contention of the petitioner-society that by an agreement of sale dated February 22, 1991, the petitioner-society sought to purchase the land being sub-plot No. B of final plots Nos. 700/1 and 700/2 of Ellisbridge Town Planning Scheme No. 3/5 (varied) admeasuring 4,264 sq. yards together with residential and other buildings standing thereon for a consideration of Rs. 1,06,60,000 (rupees one crore six lakhs and sixty thousand only) calculated at the rate of Rs. 2,500 per sq. yard on the terms and conditions stipulated in the said agreement. A statement in Form No. 37-I under the Income-tax Rules was filed with the office of the appropriate authority of the Income-tax Department of March 8, 1991, together with annexures thereto and a copy of the agreement of sale dated February 22, 1991. The appropriate authority acting under section 269UD(1) of the Income-tax Act, 1961, exercised the power to purchase the said property and for the purpose of payment of consideration to the ...
State of Gujarat Vs. Vidyotejak Mandal, Bechraji and anr.
Court: Gujarat
Decided on: Mar-03-1994
Reported in: (1994)2GLR1572
B.N. Kirpal, C.J.1. The challenge in this Appeal is to the directions issued by the learned single Judge, who had allowed respondent No. l's writ petition seeking grant in respect of salary of the non-teaching staff.2. The respondent No. 1, 'a Trust' which runs a recognised school at Becharaji, had applied for grant in respect of non-teaching staff which consist of one clerk and one peon. Vide letter dated 4th June, 1992, the District Primary Education Officer, Mehsana, informed the respondent that, there was no provision for appointment of cleric and peon in recognised private primary school, and therefore, the grant for that count is not admissible. This decision was challenged in the petition filed under Article 226 of the Constitution.3. The learned single Judge had followed two decisions of this Court in Special Civil Application No. 2269 of 1983 dated 4th December, 1984 (Coram: S.B. Majmudar, J.) (as he then was) and Special Civil Application No. 1363 of 1987 dated 2nd March, 199...
Rakesh Alias Duro Pravinbhai Thakar Vs. State of Gujarat
Court: Gujarat
Decided on: Mar-02-1994
Reported in: 1995(2)ALT(Cri)13; 1996CriLJ1263; (1994)1GLR792
K.J. Vaidya, J.1.This appeal by Rakesh alias Duro pravinbhai Thakar is directed against the impugned judgment and order dated 30-6-1992, rendered in the Sessions Case No. 40 of 1989 by the learned City Session Judge, Ahmedabad, wherein he on coming to be tried on the charge of having been found in possession of opium weighing 4Kg.300 grams from his scooter, punishabale under Sections 17 & 18 of Narcotic Drugs & Psychtropic Substances Act, 1985 (for short 'NDPS Act') was ultimately convicted for the same and sentence to undergo rigorous imprisonment for 10 years and to pay time of Rs. 1 lac and in default to suffer further rigorous imprisonment for two years.2. When this matter was called-out, Mr. Vivek Barot, the learned advocate for the appellant, at the very outset conceded that he does not intend to challenge the impugned order of conviction passed against the appellant on merits, however, so far as sentencing part of it is concerned, he requested this court to take lenient view of ...
R.H. Bhatt Vs. Principal Chief Conservator of Forests and anr.
Court: Gujarat
Decided on: Mar-01-1994
Reported in: (1995)1GLR327
Shah, J.1. The petitioner has by this petition under Art. 226 of the Constitution of India Challenged the action of the respondents in placing the petitioner in the pay scale of Rs. 1,400-2,600 from the pay scale of Rs. 1,640-2,900. He has further prayed that he should be offered the pay scale of Rs. 1,640-2,900. 2. In order to appreciate the aforesaid claim of the petitioner few relevant facts are stated herein : (i) The petitioner was initially appointed as Forest Surveyor in the pay scale of Rs. 1,200-1,800, and thereafter he was promoted as Range Forest Officer Surveyor. These are two different cadres of Range Forest officers, i.e., (i) Range Forest Officer (Survey) and (ii) Range Forest Officer. Admittedly the petitioner belongs to the cadre of Range Forest Officer (Survey). (ii) It is the case of the petitioner that the pay scale of Range Forest Officer and that of Range Forest Officer (Survey) were same since 1959 to the date of report of 4th Pay Commission, i.e., upto 1-9-1987...
Commissioner of Income-tax Vs. Leena Sarabhai (N. Ch)
Court: Gujarat
Decided on: Mar-01-1994
Reported in: (1994)120CTR(Guj)300; [1996]221ITR520(Guj)
M.B. Shah, J.1. The assessee was a holder of shares in the amalgamating company. By a scheme of amalgamation, the assets, inter alia, of the amalgamating company as also its liabilities were transferred to the amalgamated company, namely, Alkapuri Investments Private Limited ('A.I.P.L.', for short). Under the scheme, A.I.P.L. was obliged to issue and allot to the shareholders of the amalgamating company one equity share of the face value of Rs. 100 and two fractional certificates each representing entitlement of 1/10th of one equity share and one 11 per cent. redeemable bond of the face value of Rs. 100 in respect of one equity share the amalgamating company. 2. The Income-tax Officer levied capital gain tax by holding that, as the assessee received shares, it was a transfer and that the amount received by the assessee was subject to tax as capital gains. That part of the order passed by the Income-tax Officer was confirmed by the Commissioner of Income-tax (Appeals). The assessee pref...
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