Gujarat Court June 2002 Judgments
Cwt Vs. Bombay Conductors and Electrical Ltd.
Court: Gujarat
Decided on: Jun-27-2002
Reported in: [2002]123TAXMAN1002(Guj)
K.A. Puj, J. At the instance of the revenue, following question of law is referred to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in coming to the conclusion that the assessee is entitled to exemption under section 40(3)(vi) of the Finance Act, 1983 for the residential property on the ground that the same was used for guest house and business premise ?'2. In the present case, the assessee is a company which owns a residential property which was valued at Rs. 4,40,087. During the course of the assessment proceedings, the assessee had contended that the said property was being used for the purpose of business as a guest house and, therefore, it should not be included in the net wealth of the assessee. The Wealth Tax Officer did not accept this contention and included the value thereof in the computation of the net wealth of the assessee. On appeal, the Commissioner (Appeals) had upheld the order of the Wealth Tax O...
Tag this Judgment!Purshottam Co-op. Housing Society Ltd. (Part Ii) Vs. Surat Municipal C ...
Court: Gujarat
Decided on: Jun-26-2002
Reported in: AIR2003Guj37; (2002)3GLR489
D.S. Sinha, C.J. 1. Heard Mr. Yatin Oza, learned Senior Advocate appearing for the applicant, and Mr. Prashant G. Desai, learned Counsel appearing for the opposite party, at length and in detail. 2. By means of instant Civil Application, the applicant prays that the ex parte interim order dated 18th February, 2002 passed in Civil Application No. 1310 of 2002 be vacated. 3. Undisputed material facts, so far as they are relevant, are these : 4. Copy of the Civil Application No. 4139 of 2002 was served on the learned Counsel of the opposite party on 10th May, 2002; that the application was moved in the Court on 10th May, 2002 itself; that the application has not been disposed of; and it came up before the Court for disposal on 26th June, 2002. 5. Attention of the Court is drawn to the provisions of Clause (3) of the Article 226 of the Constitution of India, which provides that where any party against whom an interim order, whether by way of injunction or stay or in any other manner, is ma...
Tag this Judgment!Commissioner of Income-tax Vs. Gordhanbhai Jethabhai Tobacco Industrie ...
Court: Gujarat
Decided on: Jun-26-2002
Reported in: [2002]258ITR727(Guj)
M.S. Shah, J.1. In this reference at the instance of the Revenue, the following questions are referred for our opinion for the relevant assessment years as mentioned at the outset :Assessment years 1981-82, 1982-83 and 1983-84 :'(1) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was engaged in manufacturing and processing activities and was, therefore, an industrial company ?'Assessment year 1981-82 :'(2) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was entitled to relief under Section 80J of the Income-tax Act, 1961 ?'We have heard Mr. B.B. Naik, the learned counsel for the Revenue. Though served, none appears for the respondent-assessee.As far as the first question is concerned, there is no dispute about the fact that the assessee's business consists of crushing large tobacco leaves ...
Tag this Judgment!New Gujarat Vali Mandal and ors. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jun-26-2002
Reported in: AIR2002Guj420
D.S. Sinha, C.J. 1. Heard Mr. Girish Patel, the learned Senior Advocate representing the petitioners, at length and in detail.2. The petitioners, who have failed in the Higher Secondary Certificate Examination. 2002 conducted by the Gujarat Secondary Education Board, the respondent No. 2, assert before this Court that there has been error affecting the result of the examination, and urge this Court to intervene and direct the respondents to exercise the power coupled with duty conferred upon the respondents by Regulation 32(2) of the Regulations framed for conducting the Higher Secondary Certificate Examination, and amend the results in such manner as will be in accordance with the true position.3. The petitioners assert that they are very good students, and in their previous examinations they had performed excellently, and they could not have failed. They also assert that the error in declaration of the result of the examination has been writ large.4. Under Regulation 32(2) of the Hig...
Tag this Judgment!Cit Vs. Gordhanbhai Jethabhai Tobacco Industries (P) Ltd.
Court: Gujarat
Decided on: Jun-26-2002
Reported in: [2002]123TAXMAN825(Guj)
M.S. Shah, J. In this reference at the instance of the revenue, following questions are referred for our opinion for, the relevant assessment years as mentioned at the outset :Assessment years 1981-82, 1982-83 and 1983-84'1. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was engaged in manufacturing and processing activities and was, therefore, an industrial company ?Assessment year 1981-822. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was entitled to relief under section 80J of the Income Tax Act, 1961 ?'2. We have heard Mr. B.B. Naik, the learned counsel for the revenue. Though served, none appears for the respondent-assessee.3. As far as the first question is concerned, there is no dispute about the fact that the assessee's business consists of crushing large tobacco leaves and cut...
Tag this Judgment!Krishnakumar G. Dholakiya and ors. Vs. Assistant Registrar of Societie ...
Court: Gujarat
Decided on: Jun-25-2002
Reported in: (2002)3GLR567
D.A. Mehta, J.1. Rule. Mr. P.R. Joshi, learned Assistant Government Pleader appears and waives service of rule. At the request of the learned Advocates for the respective parties, the matter is heard and finally decided today.2. The petitioners are seeking registration of one Gyanganga Education Society under the provisions of the Societies Registration Act, 1860. They made an application to the Assistant Registrar of Societies of Rajkot district who also happens to be Deputy Charity Commissioner of Rajkot Region, Rajkot. The said society also applied to the District Education Officer, Rajkot on 29-11-2001 seeking recognition for its private primary school for English medium under the provisions of Bombay Primary Education Rules, 1949. It is the say of the petitioners that in anticipation of the necessary registration and permission being granted the petitioners have invested an amount of Rs. 154 lacs towards the land and building for the proposed primary school and the petitioners des...
Tag this Judgment!Pratapsinh Ladhaji Jadeja Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jun-25-2002
Reported in: (2003)1GLR203
B.J. Shethna, J.1. By way of this petition, which is filed under Article 226 of the Constitution of India, the petitioner has challenged the final development plan of Kutch district, which is sanctioned by Notification dated 12-12-2001 and it is prayed that the said final development plan qua the land of the petitioner i.e., Survey No. 112 be declared as null and void.2. Law on this point is very clear. Once a final scheme is prepared, it must be deemed to be part of the Act and its original owner loses all his rights over the land and he is liable to be evicted from the land in question. Therefore, in my considered opinion, he has no locus standi to file a writ petition and challenge the finalization of the scheme.3. However, learned Counsel Shri Patel for the petitioner vehemently submitted that when there is a violation of bare minimum statutory requirements, then this Court can certainly look into such violation in its extraordinary jurisdiction under Article 226 of the Constitutio...
Tag this Judgment!Commissioner of Income-tax Vs. Gujarat Steel Tubes Ltd.
Court: Gujarat
Decided on: Jun-24-2002
Reported in: [2002]258ITR235(Guj)
K.A. Puj, J.1. In this reference at the instance of the Revenue, the following three questions were referred to this court for our opinion :'(i) Whether, the expenditure on account of accident insurance and medical expenses in respect of the two managing directors of the company was includible for purposes of computing the disallowance under Section 40A(5) ?'(ii) Whether, the receipt of Rs. 47,64,070 on account of cash compensatory support (CCS) was a revenue receipt and therefore exigible to tax ?(iii) Whether, the expenditure of Rs. 22,000 incurred by way of fees to an advocate was allowable as revenue expenditure ?'2. So far as the first question is concerned, it covers two items, namely, expenditure incurred on accident insurance and medical expenses in respectof the two managing directors of the company--whether the same was includible for the purpose of computing the disallowance under Section 40A(5) of the Income-tax Act.3. This issue arose before this court in the case of Ambic...
Tag this Judgment!Cit Vs. Gujarat Steel Tubes Ltd.
Court: Gujarat
Decided on: Jun-24-2002
Reported in: [2002]123TAXMAN994(Guj)
K.A. Puj, J. In this reference at the instance of the revenue, following three questions were referred to this court for our opinion :'(i) Whether, the expenditure on account of accident insurance and medical expenses in respect of the two managing directors of the company was includible for purposes of computing the disallowance under section 40A(5) ?(ii) Whether, the receipt of Rs. 47,64,070 on account of Cash Compensatory Support (CCS) was a revenue receipt and, therefore, exigible to tax ?(iii) Whether, the expenditure of Rs. 22,000 incurred by way of fees to an advocate was allowable as revenue expenditure ?'2. So far as the first question is concerned, it covers two items, namely, expenditure incurred on accident insurance and medical expenses in respect of the two managing directors of the company whether the same was includible for the purpose of computing the disallowance under section 40A(5) of the Income Tax Act.This issue arose before this court in the case of Ambica Mills ...
Tag this Judgment!Sardar Patel Education Trust and anr. Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jun-24-2002
Reported in: (2002)4GLR3675
B.J. Shethna, J.1. Rule Learned A.G.P. Ms. Sonal Vyas waives service of Rule.2. The petitioners-Sardar Patel Education Trust and N.S. Patel Arts College, Anand have challenged in this petition the impugned circular dated 30th May, 2002, Annexure-A issued by the respondent No. 2 compelling the grant-in-aid institution to first make the payment of medical reimbursement from its own fund. The challenge is based on the ground that the impugned circular at Annexure-A is arbitrary, discriminatory and violative of Articles 14 and 16 of the Constitution.3. It is the case of the petitioners that Shri K.B. Patel had kidney problem in 1999. Therefore, he had to undergo treatment for his kidney at Nadiad Kidney Institute which is a recognised institute for the purpose of medical reimbursement as per Government Resolution dated 3-8-1992. Till May, 2000 he was directly reimbursed by the State Government for his treatment, subject to certain conditions.However, the respondent No. 2 has issued circula...
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