Gujarat Court December 2000 Judgments
Vidhyavihar Co-operative Housing Society Ltd. and ors. Vs. Sureshchand ...
Court: Gujarat
Decided on: Dec-29-2000
Reported in: (2001)2GLR1409
K.M. Mehta, J. 1. Vidhyavihar Co-operative Housing Society Limited and others, the petitioners (original-plaintiffs) have filed this revision application challenging the Order dated 15-3-2000 passed by the learned 3rd Joint District Judge, Surat, in Misc. Civil Appeal No. 223 of 1999 wherein the learned Judge was pleased to allow the said appeal and was pleased to set aside the Order passed on 16-8-1999 below Exh. 5 in Regular Civil Suit No. 639 of 1997 wherein the trial Court confirmed the order of status quo till final disposal of the suit.Facts :2. Petitioner No. 1 is a Co-operative Housing Society Limited (hereinafter referred to as 'the petitioner-society, registered under the provisions of the Gujarat Co-operative Societies Act. Petitioner Nos. 2 and 3 are President and Secretary of the petitioner-society. The petitioner-society is the owner of the lands of Regular Survey No. 134/1 (644, 648 to 658, 658(B)) of T. P. Scheme No. 9, Final Plot No. 75/P. The petitioner-society was re...
Tag this Judgment!Dy. Commissioner of Income-tax (Asstt.) Vs. Vardhman Fabrics P. Ltd.
Court: Gujarat
Decided on: Dec-27-2000
Reported in: (2002)172CTR(Guj)419; [2002]254ITR431(Guj)
M.S. Shah, J. 1. In this appeal by the Revenue, the following questions are sought to be raised :''(A) Whether, the Appellate Tribunal is right in law and on facts in cancelling the order passed by the Commissioner of Income-tax under Section 263 of the Act ? (B) Whether, the Appellate Tribunal is right in law and on facts in holding that depreciation worked out by the assessee on the basis of the income-tax records and debited to the profit and loss account would not be violative of the provisions of the Companies Act, when the same were not in accordance with Parts II and III of Schedule IV to the Companies Act, 1956 ?' 2. The controversy has arisen in view of the applicability of Section 115J of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee calculated the depreciation on the plant and machinery at 33.33 per cent. as permissible under the Income-tax Rules, 1962, as against 30 per cent. depreciation required to be calculated under Schedule XIV to the Co...
Tag this Judgment!Numech Emballage Ltd. Vs. Sales Tax Officer and anr.
Court: Gujarat
Decided on: Dec-27-2000
Reported in: [2002]125STC340(Guj)
D.M. Dharmadhikari, C.J.1. The petitioner is engaged in the manufacture and sale of HDPE woven sacks, HDPE woven sacks laminated with paper and HDPE woven sacks with loose paper liner inside. It is selling its manufactured products in the State of Gujarat as well as outside Gujarat in the course of inter-State trade and commerce. It has its registered administrative office at Mumbai in the State of Maharashtra. Its factory is at Bhilad, District Valsad. In the course of its trade, it is also required to transfer its manufactured products from Bhilad, where it has its factory to its main office at Mumbai.2. By this petition Under Article 226 of the Constitution of India, the petitioner-company seeks quashing the impugned orders dated April 26, 2000 (annexure E) and May 17/19, 2000 (annexure I) passed by the Sales Tax Officer, Valsad, respondent No. 1 in purported exercise of powers under Sections 48A and 41B of the Gujarat Sales Tax Act (hereinafter referred to as 'the local Act') read ...
Tag this Judgment!Commissioner of Income-tax Vs. Commercial Ahmedabad Mills Co. Ltd.
Court: Gujarat
Decided on: Dec-27-2000
Reported in: [2001]251ITR364(Guj)
D.M. Dharmadhikari, C.J.1. In the case of the present assessee, the Commercial Ahmedabad Mills Company Limited, Ahmedabad, for the assessment year 1975-76, at the instance of the Revenue, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act :'Whether, in the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the amount of gratuity includible for disallowance under Section 40(c) of the Act would be the excess of the amount which is exempt under Section 10(10) of the Act?'2. A sum of Rs. 10,500 was payable to one of the managing directors, who retired at the end of the accounting year. The assessing authority and the Commissioner of Income-tax (Appeals), treated the said amount as part of salary and hence not deductible in computing the income chargeable under the head 'Profits and gains of business or profession' in accordance with Section 40(c) of the Act.3. The Income-tax Appell...
Tag this Judgment!Manganbhai C. Patel Vs. Competent Officer and Deputy Collector, Baroda ...
Court: Gujarat
Decided on: Dec-27-2000
Reported in: (2001)3GLR2731
R.R. Tripathi, J. 1. This is the petition filed by a retired Agricultural Superviser, who joined as an Agricultural Assistant. After putting sincere service and earning promotions from time to time, the petitioner ultimately retired as Agricultural Superviser on 31-7-1986. During his service, the petitioner was transferred to the office of the Superintendent Agricultural School, Model Farm, Vadodara on 22-4-1971, where the petitioner was allotted a Government accommodation by order dated 24-5-1971. Since then, the petitioner was in possession of the said accommodation. The petitioner was transferred to Devgadh Baria on 10-3-1976, where he continued upto 10-10-1979. During this period the petitioner was issued a notice dated 23-6-1978 by the Competent Officer under Section 4 of the Gujarat Public Premises (Eviction of Unauthorised Occupants) Act, 1972 ('the Act' for brevity) to show cause as to why the order of eviction should not be made on the ground that the petitioner was transferre...
Tag this Judgment!Rushil Industries Ltd. Vs. Harsh Prakash
Court: Gujarat
Decided on: Dec-27-2000
Reported in: (2001)166CTR(Guj)300; [2001]251ITR608(Guj)
D.M. Dharmadhikari, C.J. 1. After hearing learned counsel, rule is issued, Learned counsel for the Department waives service of rule. Learned counsel for both the parties are finally heard. 2. The petitioner, by way of this petition under Article 226 of the Constitution of India, challenges the notice dated August 29, 2000, issued by the Joint Commissioner of Income-tax, Rajkot (respondent) under the provi-sions of Section 158BC read with Section 158BD of the Income-tax Act, 1961 ('the Act' for short). 3. According to the petitioner, it has been regularly assessed for income-tax under the Act. It is engaged in the business of ship-breaking at Alang, District Bhavnagar. According to the petitioner, in the course of the business it sells materials to several parties and receives the price of the same some times in cash and at times by cheque. In some cases, cheques are drawn by the debtors from their own bank accounts and at times the cheques are obtained from other concerned persons wit...
Tag this Judgment!Chartered Accountants' Association and Gujarat Institute of Civil Engi ...
Court: Gujarat
Decided on: Dec-27-2000
Reported in: 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29
M.S. Shah, J. 1. In these petitions under Article 226 of the Constitution, the Chartered Accountants' Association and the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. The Gujarat Institute of Civil Engineers and Architects is a registered association of engineers and architects of Gujarat. It has about 2,600 members and Special Civil Application No. 7220 of 1999 is filed on their behalf. Petitioners Nos. 2 and 3 in the said petition are consulting engineers and past/present office bearers of the said association. 3. The Chartered Accountants' Association is an association of 1,000 practising chartered accountants in the State of Gujarat. Special Civil Application No. 469 of 1999 is filed by the association on behalf of its members. Petitione...
Tag this Judgment!Punjalal L. Shah (Huf) Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-27-2000
Reported in: [2002]253ITR718(Guj)
D.M. Dharmadhikari, C.J. 1. These Income-tax References Nos. 120 of 1985 and 276 of 1985 under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), have been made to this court seeking its opinion in the cases pertaining to the assessment years 1980-81 and 1981-82 and 1982-83. On similar facts the following questions of law have been referred : ITR No. 120 of 1985 : '1. Whether, on the facts and in the circumstances of the case, the entire share of profit of 32 per cent., 30 per cent, and 39 per cent, in the firms of Pipe Dealers, Tube Dealers and Pipe Distributors, was taxable in the hands of the assessee 2. Whether, on the facts and in the circumstances of the case, the enhancement of income made by the Commissioner (Appeals) was valid in law ?' ITR No. 276 of 1985 : 'Whether, on the facts and in the circumstances of the case, the interest income earned by the alleged smaller-Hindu undivided families was rightly included in the total income of the assessee-Hindu undivid...
Tag this Judgment!Manat Khemraj Somaji Vs. Dist. Primary Education Officer
Court: Gujarat
Decided on: Dec-27-2000
Reported in: (2001)4GLR3587
H.K. Rathod, J.1. There are some basic values which man has cherished throughout the ages. But man looked about him and found the ways of men to be cruel and unjust and so also their laws and customs. He saw men flogged, tortured, mutilated, made slaves, and sentenced to row the galleys or to toil in the darkness of the mines or to fight in an arena with wild and hungry beasts of the jungle or to die in other ways a cruel, horrible and lingering death. He found judges to be venal and servile to those in power and the laws they administered to be capricious, changing with the whims of the ruler to suit his purpose. When, therefore, he found a system of law which did not so change, he praised it. Thus, there was neither hope nor help in man made laws or man established customs for they were one sided and oppressive, intended to benefit armed might and monied power and to subjugate the downtrodden poor and the helpless needy. If there was any help to be found or any hope to be discovered,...
Tag this Judgment!Punjalal L. Shah (Huf) Vs. Cit
Court: Gujarat
Decided on: Dec-27-2000
Reported in: (2001)170CTR(Guj)444
In the Gujarat High Court D.M. Dharmadhikari, C.J. & M.S. Shah, J.Judgment D.M. Dharmadhikari, C.J.These Income Tax Reference Nos. 120 of 1985 and 276 of 1985 under section 256(l) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') have been made to this court seeking its opinion in the cases pertaining to assessment years 1980-81, 1981-82 and 1982-83. On similar facts the following questions of law have been referred :IT Ref. 120 of 1985'1. Whether, on the facts and in the circumstances of the case, the entire share of profit of 32 per cent, 30 per cent and 39 per cent in the firms of Pipe Dealers, Tube Dealers and Pipe Distributors, was taxable in the hands of the assessee2. Whether on the facts and in the circumstances of the case, the enhancement of income made by the Commissioner (Appeals) was valid in law?'IT Ref 276 of 1985'Whether, on the facts and in the circumstances of the case, the interest income earned by the alleged smaller HUFs was rightly included in the...
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