Gujarat Court December 1996 Judgments
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Commissioner of Wealth Tax Vs. Shmatilal Popatlal (Huf)
Court: Gujarat
Decided on: Dec-06-1996
Reported in: [1997]225ITR242(Guj)
R.K. Abichandani, J. 1. The following question has been referred for our opinion by the Tribunal, Ahmedabad Bench 'A', under s. 27 of the WT Act, 1957 : 'Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in setting aside the order of the CWT made under s. 25(2) of the WT Act, 1957 ?' 2. The relevant assessment years are 1974-75 to 1977-78. The assessee owned bungalow with an open area of land in the Shahibaug locality of the city of Ahmedabad. The said asset was valued at Rs. 1,43,375 for the asst. yr. 1974-75, as per the report of a registered valuer, who had estimated the value at Rs. 35 per square yard and since the land was encumbered with a building, the effective value thereof was taken at 60 per cent of the said value of the land. The WTO accepted the valuation return and completed the assessment for the asst. yr. 1974-75. On the same basis, he completed the assessment for the asst. yrs. 1975-76, 1976-77 and 1977-78. The CWT, Gujarat ...
Commissioner of Wealth-tax Vs. Jawaharbhai D. Patel
Court: Gujarat
Decided on: Dec-06-1996
Reported in: [1997]225ITR582(Guj)
R.K. Abichandani, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred to the High Court the following three questions for opinion under section 27 of the Wealth-tax Act, 1957. '1. Whether, on the facts and in the circumstances of the case, the Tribunal by placing reliance on the assessment order for 1975-76 to 1977-78 was right in law in coming to the conclusion that the land situated at villages Harni, Sawad, and Baroda Kasba were agricultural lands through mistake the nomenclature of land was mentioned as agricultural by the Wealth-tax Officer without giving any findings to that effect 2. 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 entitled to exemption under section 5(1)(iva) of the Wealth-tax Act, 1957 3. Whether, on the facts and in the circumstances of the case, the Tribunal Was right in law in coming to the conclusion that the valuation of the lands at Rs. 10,5...
Harihar Commercial Corporation Vs. Regional Provident Fund Commissione ...
Court: Gujarat
Decided on: Dec-06-1996
Reported in: (1998)IIILLJ935Guj
ORDERS.K. Keshote, J.1. Heard-learned counsel for the petitioner and perused the Special Civil application.2. Challenge is made by the petitioner by this petition to the order of (he respondent dated October 19, 1983 under which damages for delayed payment of different contributions under Section 14-B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act. 1952) have been levied.3. From the order annexure 'A'. I am satisfied that it is a case where the petitioner is habitual defaulter in making of the payment of different amount of contributions under the provisions of the aforesaid Act. The statements showing the amount of penal damages levied under Section 14-B of the Act. 1952 reveals that the petitioner in all the years mentioned in the statements made to delay in payment. This period starts from the year 1952.4. Taking into consideration this fact that the petitioner is habitual defaulter, no illegality has been committed by the re...
Mukundbhai Gunvantrai Bhatt Vs. Excell Industries Ltd. and anr.
Court: Gujarat
Decided on: Dec-05-1996
Reported in: (1998)1GLR586
S.K. Keshote, J. 1. Heard learned Counsel for the parties. 2. The Petitioner, by this Special Civil Application has made challenge to the order of the Industrial Tribunal, Gujarat State, Ahmedabad, dated 30th April 1984, made on the application filed by the petitioner on the same day. The petitioner has stated the facts in the application that the applicants therein are the workers of M/s. Excell Industries and are elected representatives of the affected parties in the above referred reference. This application has been made in Ref. (I.T.) No. 716 of 1981 which was between M/s. Excell Industries and its workmen regarding certain demands made by the workers. In the said application it was stated by the petitioner that it has come to his knowledge that Bhavnagar Rashtriya Mazdoor Sangh has made a settlement in this reference, which is against the interest of the workers and the said settlement has been entered into without taking the workers into confidence. Prayer has been made that if ...
Commissioner of Income Tax Vs. Kiran Crimpers
Court: Gujarat
Decided on: Dec-04-1996
Reported in: (1997)140CTR(Guj)418; [1997]225ITR84(Guj)
Rajesh Balia, J.1. The Tribunal, Ahmedabad Bench 'A' vide its order dt. 9th August, 1983 at the instance of CIT had drawn statement of case and submitted to this Court for opinion following question of law said to be arising out of its order in ITA No. 833/Ahd/1982 relating to asst. yr. 1978-79. '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 entitled to extra shift allowance of air-conditioning machinery used for crimping yarn ?' As is apparent from the question, the issue relates to allowability of additional deduction by way of depreciation termed as 'extra shift allowance' in respect of air-conditioning machinery, which are used for crimping yarn in its factory premises, which is run for more than one shift. 2. The facts as appear from the statement of case are that assessee has claimed extra shift allowance in respect of air-conditioners used by it for its unit of crimping yarn. The air-co...
All India Bajaj Electricals Employees Federation Vs. Chief Labour Comm ...
Court: Gujarat
Decided on: Dec-04-1996
Reported in: (1997)2GLR1426; (1998)IIILLJ251Guj
J.N. Bhatt 1. By this petition under Article 226 of the Constitution of India, the petitioner seeks directions of this Court to Respondent No. 1--Chief Labour Commissioner (Central) and Respondent No. 2--Union of India to refer the industrial dispute centering round demands elaborately enumerated in Annexure A to the petition, to the National Industrial Tribunal, by invoking powers under Section 10(1A) of the Industrial Disputes Act, 1947 ('I.D. Act' for short). The petitioner is a registered federation of 13 different unions which are having their respective membership in 13 States. It is duly registered under the Indian Trade Unions Act since December 6, 1975. It is infer alia, contended by the petitioner that as Respondent No. 3 is multi-State establishment, it has sought conciliation and reference from Respondents Nos. 1 and 2 invoking aids of Section 10(1A) and Section 7-B of the I.D. Act. It is also the case of the petitioner that authorities have not exercised their power of con...
Pankajbhai Chandulal Patel Vs. Bharat Transport Co. and anr.
Court: Gujarat
Decided on: Dec-04-1996
Reported in: 1997ACJ993; (1997)1GLR403
H.R. Shelat, J.1. This appeal is directed against the judgment and order dated 29.3.1982 passed by the then learned Chairman of the Motor Accidents Claims Tribunal (Auxiliary) at Ahmedabad, in Motor Accident Claim Application No. 25 of 1981, dismissing the application with costs.2. In short, it is the case of the appellant (original petitioner) that on 29.9.1980 riding the scooter No. GRA 104, he and Ramanbhai Narandas were going towards Maninagar via Kankaria in Ahmedabad. The petitioner was driving the scooter while Ramanbhai was the pillion rider. As alleged, the appellant was driving the scooter cautiously remaining on the left side of the road keeping in mind the rules of traffic. He reached near Kankaria-Balvatika at 4.30 p.m. One truck bearing No. GTD 4949, at that time came from behind. Near Balvatika he found muddy water flowing from one side to another and so there was also a thin layer of wet mud on the road. He, therefore, slowed down the speed, took the scooter on the extr...
Madhusudan S. Modi (Since Decd. Through His Heirs) Vs. Gujarat State R ...
Court: Gujarat
Decided on: Dec-03-1996
Reported in: (1997)2GLR1421
S.K. Keshote, J.1. Heard learned Counsels for the parties.2. The petitioner, now since deceased represented by his legal heirs and representatives, an officer of the Gujarat State Road Transport Corporation, filed this writ petition, challenging thereunder the order of the respondent Annexure 'A', dated 30th September 1983, under which he was ordered to be prematurely retired with immediate effect. This order was subsequently modified and the premature retirement of the petitioner was given effect to from 15th October 1983, under Annexure T. This order, Annexure T has also been challenged by the petitioner in this Special Civil Application.3. Briefly, the facts of the case are that the petitioner joined the services of the Bombay State Road Transport Corporation on 5-10-1959 as Depot Manager, Gr. C. On reorganization of the States the petitioner was allocated to the service of the Gujarat State Road Transport Corporation as Depot Manager Gr. C. Thereafter the petitioner was promoted to...
Natvarlal Ambalal Dave Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Dec-02-1996
Reported in: [1997]225ITR936(Guj)
Rajesh Balia, J.1. This case pertains to asst. yr. 1980-81. The assessee is a doctor and is specialist of radiology. He also operates an x-ray clinic of his own where the x-ray films are also exposed of the patients for which charges are required to be paid by the persons coming there. From the profit and loss account it is apparent that the assessee has shown the charges received from customers for exposing x-ray films as 'x-ray revenue' by deducting the total expenditure including the raw-films, other materials, salary and emoluments paid to staff and other expenses in connection with the running of the clinic, including interest on loans etc. It has not been shown as an income from fees. The assessee had, during that year purchased an x-ray machine. Apart from claiming depreciation thereon, the assessee also claimed investment allowance on the cost of acquisition of that x-ray machine under s. 32A of the IT Act, 1961, as it stood at the relevant time. The ITO was of the view that s....
M.S. Pandya Vs. State of Gujarat
Court: Gujarat
Decided on: Dec-02-1996
Reported in: (1997)1GLR647; (1997)IILLJ89Guj
1. By consent these three petitions have been heard together and are being decided accordingly. 2. The prayer almost common in these three petitions is for the revision of pay-scale of Librarian. The initial prayer is to grant pay-scale of Rs. 550-900 with effect from January 1, 1973 and then the pay-scale of Rs. 700-1600 with effect from April 1, 1980 and finally pay-scale of Rs. 2200-4000 with effect from January 1, 1986. 3. The facts in brief concerning the petitioners in these petitions may be stated :- The petitioner Mr. M. S. Pandya in S.C.A. No. 2473 of 1983 has been working as a Librarian in the Office of Director, Drug Control Administration', State of Gujarat, Ahmedabad. He was appointed as such in the year 1964. His pay was fixed at Rs. 5301/- with effect from January 1, 1973 in the scale of Rs. 425-700. According to his say a statutory body known as Board of Experts was created under the provisions of the Bombay Prohibition Act. The State Government maintains a separate lib...
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